This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at Bank Syariah Indonesia (BSI) during the 2021-2024 period. GCG plays a vital role in maintaining customer trust, strengthening institutional stability, and ensuring operational compliance with maqashid syariah values such as justice (al-‘adl), welfare (al-maslahah), and trustworthiness (hifz al-mal). This research employs a qualitative descriptive method using a content analysis approach based on BSI’s annual reports from 2021 to 2024. The results show that BSI has implemented GCG principles very well and consistently, with an average disclosure rate of 90.55%, categorized as “Excellent.” However, two indicators multiple directorships and legal case resolution still require improvement, with an average of 87.5%. These findings indicate that BSI has applied a governance system that is transparent, accountable, and fair, while also reflecting maqashid syariah principles in upholding trust and promoting public welfare.

Shared value creation emerges as a multidimensional construct characterized by an intricate network of interrelated factors that redefine its operational and strategic practices, consolidating as an integral paradigm oriented towards the optimization of sustainable organizational development. Within this conceptual framework, crisis management emerges as a strategic vector that catalyzes shared value, grounded in dynamic response capabilities and their multiplier effects across the stakeholder ecosystem, through the synergistic integration of corporate governance, corporate social responsibility, and reputational capital. The research, conducted across 101 organizations with documented post-pandemic crisis management experience, implemented a quantitative methodology with a predictive approach through variance-based structural equation modeling (PLS-SEM), evidencing a statistically significant relationship between crisis management and shared value generation within the stakeholder ecosystem. The findings validate the strategic relevance of crisis management in shared value architecture, demonstrating positive effects on organizational performance, relational capital, and strategic resilience, suggesting that organizations can capitalize on disruptions as catalysts for innovation, develop resilient dynamic capabilities, and strengthen their strategic positioning, facilitating not only organizational survival in adverse contexts but also catalyzing strategic transformations that enhance sustainable development across long-term temporal horizons.

This study aims to analyze the implementation of good corporate governance in the management of BUMDes and its contribution to the SDGs of the village at DUMDes Surya Sejahtera Kedungturi, Taman District, Sidoarjo Regency. This study uses a qualitative method with primary data obtained from the Secretary and Treasurer of BUMDes Surya Sejahtera. Data collection techniques include interviews, observation, and documentation. The results of the study show that BUMDes Surya Sejahtera has implemented GCG well, although improvements are needed in transparency, digital literacy, and community participation. GCG contributes positively to BUMDes performance, community economy, and achievement of Village SDGs.

This study aims to analyze the application of public sector accounting in the financial system of the Tongke-Tongke Village Government, particularly in the preparation and reporting of the Village Budget (APBDes). The method used is a qualitative descriptive approach with a focus on an in-depth understanding of the accounting process, financial management, and compliance with applicable regulations. The results showed that the Tongke-Tongke Village Government has appropriately applied public sector accounting principles in accordance with the provisions of Permendagri Number 113 of 2014 and Government Accounting Standards (SAP). The utilization of the village financial information system (Siskeudes) supports regularity of reporting and promotes transparency and accountability in village financial management. The village also complied with budget allocation requirements, with 30% for apparatus expenditure and 70% for development and community empowerment. These findings reflect the village government's strong commitment to good governance and improving community welfare.

This study evaluates the implications of solid waste disposal management on the environment and human health in Ogbomoso, Oyo State. A structured questionnaire was used to collect the required data. 143 copies of questionnaire was successfully retrieved. Data were analyzed using mean score analysis. Findings revealed that the most common methods of waste disposal in the study area included burning of refuse (64.3%), dumping at landfill sites (58%), and engaging private waste collectors (55.2%). In terms of contributing factors to improper waste disposal include was insufficient waste collection facilities, which ranked highest with a mean score of 4.24. This was followed by poor government policies on waste disposal, ranked second with a mean score of 3.91. The least significant factor was urbanization and population growth, which ranked fifth with a mean score of 3.22. With respect to the environmental and health impacts of improper waste disposal, the most significant consequence identified was the spread of diseases, which ranked first with a mean score of 4.02. This was followed by soil and water contamination (mean = 3.91), air pollution and unpleasant odour (mean = 3.38), and ecosystem disruption (mean = 3.36). The impact with the lowest perceived significance was stigma and shame, which ranked fifth with a mean score of 2.93. The study concludes that for effective solid waste management, the following measures should be prioritized: improvement of waste collection facilities, enforcement of effective waste management policies, public awareness campaigns, use of suitable transportation systems, implementations of waste reduction targets.

This community service activity aims to improve the capacity of the Tetus Kuanheun Village-Owned Enterprise (BUMDes) management in transparent and accountable financial management, in accordance with the principles of good governance. The main problems faced by partners include manual and inconsistent recording of financial transactions, the lack of a standard financial report format, and the management's poor understanding of basic accounting principles. To address these issues, the activity was carried out through a three-day training and mentoring method, from August 5–7. The methods used included interactive lectures, group discussions, hands-on practice in recording transactions using Microsoft Excel, and mentoring in preparing simple financial reports. The results of the activity showed a significant increase in the participants' ability to understand basic accounting concepts, maintain digital financial records, and prepare financial reports more systematically and in accordance with standard formats. In addition, this activity succeeded in raising the management's awareness of the importance of the principles of transparency and accountability in managing village business funds. With follow-up in the form of ongoing monitoring and mentoring, it is hoped that BUMDes Tetus Kuanheun will be able to become a model for professional, transparent, and sustainable village financial management.

The rapid growth of vehicles has made traffic law enforcement a critical issue in urban areas. This normative legal research examines the implementation of the e-ticketing system in handling traffic violations in Denpasar City. The study finds that the implementation of e-tilang has a strong and multi-level legal foundation, primarily based on Law Number 22 of 2009 concerning Traffic and Road Transportation, supported by other regulations such as the ITE Law and the Personal Data Protection Law. However, the research also identifies significant legal consequences, including a shift towards objective liability for vehicle owners and challenges related to the protection of constitutional rights, such as the right to be heard and data privacy. While the system aligns with the principles of good governance, particularly in transparency, accountability, and efficiency, its full success depends on massive socialization, clear complaint mechanisms, and affirmative policies for the technologically vulnerable. The study concludes that e-tilang is a legitimate instrument for law enforcement in the digital era, provided it is balanced with a strong commitment to data protection and all principles of good governance.

This study evaluates the implementation of Government Regulation Number 94 of 2021 concerning Civil Servant Discipline, assessing its impact on enhancing the effectiveness and accountability of public administration within Sidoarjo Regency. Civil servant discipline constitutes a critical instrument in bureaucratic reform oriented towards good governance and high-quality public services. This research employs a qualitative approach utilising William Dunn's policy evaluation model, which encompasses the dimensions of effectiveness, efficiency, adequacy, responsiveness, and appropriateness. Data were collected through documentary analysis of prevailing legislation, local government performance reports, SAKIP (Government Agency Performance Accountability System) reports, SPIP (Government Internal Control System) reports, and digital human resource management system documents. Data analysis was conducted qualitatively, employing source triangulation to ensure the validity of the findings. The evaluation results indicate that Government Regulation 94/2021 is effective in reducing work procedure deviations, enhancing public service consistency, and strengthening accountability through clear audit trails. Integration with the 'Smart ASN' (State Civil Apparatus) and 'e-Kinerja' (e-Performance) systems reinforces the objectivity of performance assessments and minimises subjectivity. However, challenges persist regarding aspects of organisational culture, supervisory capacity, and the quality of infraction documentation. This study concludes that consistent disciplinary enforcement, when integrated with performance management systems, serves as a driving force for bureaucratic effectiveness and accountability. It further accelerates the consolidation of regional bureaucratic reform, fostering a bureaucracy that is professional, maintains high integrity, and is responsive to societal needs.

ABSTRACT This study examines the effect of policy uncertainty on sustainable development goal (SDG) performance across 21 major countries from 2002 to 2022. This research emphasizes economic policy uncertainty (EPU), energy policy uncertainty (ENPU), and ESG‐related policy uncertainty (SUI) while also considering governance quality and structural factors like GDP per capita and population density. This research utilizes balanced panel data and applies FMOLS, DOLS, and quantile regressions. This study captures overall trends and variations across countries. The findings reveal that higher energy and EPU tend to decrease SDG performance, especially in lower‐performing countries. ESG‐related uncertainty mostly affects countries with median SDG levels. When analyzed by development status, developed countries show stronger negative effects of energy and ESG‐related uncertainties, whereas developing countries sometimes experience positive SDG outcomes under certain policy uncertainties. Moreover, good governance through effective institutions, anti‐corruption measures, and political stability helps progress SDG outcomes and alleviates the negative effects of policy uncertainty. Furthermore, countries with higher GDP per capita and population density generally achieve better SDG outcomes. In general, the study highlights the importance of stable policies, strong institutions, and tailored interventions for advancing sustainable development, offering practical guidance for policymakers navigating uncertainty.

The rapid rise of artificial intelligence (AI) is revolutionizing the way that companies view data, technology and process automation across all industries from marketing to financial decisions. Through this quantitative study the essay will examine how AI predictive analytics may help to enhance marketing performance and financial strategy outcomes for SMEs. To develop data, 350 management and analytics professionals working for organizations that had implemented AI-driven predictive tools were surveyed in a cross-sectional survey design. This paper aimed to measure the influence of artificial intelligence (AI) and machine learning (ML) applications in marketing KPIs and financial performance KPIs. As a whole, our findings suggest that the adoption of AI is quite positively related to advancements in marketing and financial performance, leaving those not adopting AI behind. Regression results suggest that the depth of AI implementation is a key factor in the enhancement of performance. We then included the important moderators as data quality, zero-momentum and non-generation. These are the takeaways: Businesses can get huge strategic advantages from moving to AI, only if they have good data governance, digital infrastructure and people trained in use of the technology. The variance analysis also reflects that some industries are more receptive to the integration of artificial intelligence, such as finance and service industries, due to a possibility for stronger data capacity and better data-processing approaches. The results from this investigation reveal that today’s AI-powered predictive analytics can function as a strategic asset to businesses by boosting operational effectiveness, strengthening financial wellbeing and directing better marketing choices. But companies must also spend on the basics, like quality of data, skills of staff and governance around ethical use of AI, to make the most from predictive capabilities. This research contributes to the growing literature on AI strategy and arm business leaders with actionable information that can help them be more competitive in a data-driven global economy.

This study examines the influence of sustainability reporting on firm value and investigates whether good corporate governance strengthens this relationship. Using secondary data from non-financial companies listed on the Indonesia Stock Exchange, the analysis applies a quantitative approach with a moderating regression model. The findings indicate that sustainability reporting has a positive effect on firm value, suggesting that investors increasingly consider non-financial disclosures as relevant information in evaluating long-term business prospects. Good corporate governance also shows a positive association with firm value, reflecting the importance of internal monitoring mechanisms in enhancing the credibility of corporate information. Furthermore, the moderating analysis demonstrates that good corporate governance reinforces the impact of sustainability reporting on firm value. Companies with stronger governance structures tend to gain greater market appreciation for their sustainability disclosures. Overall, this study highlights the need for companies to integrate transparent sustainability practices with effective governance systems to maximize value creation and strengthen investor confidence.

This study aims to evaluate the Village Financial System (SISKEUDES) in improving the quality of financial reports in Parak Village, Bontomanai District, Selayar Islands Regency. The research employed a descriptive qualitative method with data collection techniques consisting of interviews, observation, and documentation. The research informants included the Village Head, Village Treasurer, and financial staff who serve as SISKEUDES application operators. The findings indicate that the implementation of SISKEUDES has had a significant impact on the five stages of village financial management, namely planning, budgeting, administration, reporting, and accountability. The system produces financial information that is relevant, reliable, comparable, and understandable in accordance with the qualitative characteristics of financial statements as stated in the Government Accounting Standards (SAP). Thus, the quality of village financial reports has improved significantly, while strengthening transparency, accountability, and good governance at the village level.

Unlocking the nexus among good governance, operational performance, and financial performance of fish business in Bangladesh

Culinary micro businesses and home industries have a strategic role in local economic development, especially in the Tangerang area. However, obstacles such as low brand awareness, less than optimal business management, and minimal understanding of business regulations hinder the competitiveness of this sector. This study aims to examine how product re-branding and improving business governance can increase the competitiveness of culinary micro businesses. Using the Community-Based Research (CBR) methodology, this community engagement initiative involved 10 business owners selected through purposive sampling, utilizing in-depth interviews and field observations. The results showed that the rebranding strategy, including improving packaging, improving product quality, and strengthening marketing messages, succeeded in increasing sales by up to 30%. In addition, training in financial management, marketing, and operational management improved the skills of business actors. Administrative support in managing permits such as NIB, PIRT, and halal certification also provided more trust to consumers. In conclusion, the combination of an effective rebranding strategy and good business governance can increase the competitiveness of this industry.

This paper analyzes the evolution of the liability regime for legal entities in the Peruvian legal system, with special emphasis on the regulations established by Law 30424 and its subsequent amendments. In this context, it examines the impact of the crime prevention model (criminal compliance), its function as a mechanism for exemption or mitigation of liability, and its role in promoting a business culture based on ethics and transparency. Additionally, it details the essential elements that must comprise an effective prevention model and the importance of their implementation in the business organizational structure. Finally, it concludes that the implementation of crime prevention models not only contributes to reducing companies’ legal exposure but also strengthens their reputation and competitiveness in the market, aligning them with international standards of good corporate governance and corporate responsibility.

Smog has become one of the most serious environmental and public health challenges confronting Pakistan, especially in major urban centers such as Lahore, Faisalabad, Gujranwala, and Karachi. Each winter, the toxic haze settles over these cities like a suffocating blanket, disrupting daily life, damaging the economy, and more alarmingly, endangering the health of millions [1]. Despite repeated warnings from environmental experts and healthcare professionals, Pakistan continues to struggle with a crisis that is largely preventable and deeply rooted in policy gaps, poor environmental governance, and unchecked urbanization [2]. The primary contributors to smog in Pakistan are well known: vehicular emissions from an aging and poorly regulated transport fleet, industrial pollutants released without adequate filtration, burning of crop residue, brick kiln emissions, and domestic combustion of low-quality fuels [3]. Seasonal temperature inversions further trap these pollutants near ground level, intensifying their concentration. Fine particulate matter, especially PM2.5, often reaches levels 20 to 30 times higher than the safe limits set by the World Health Organization. These particles are small enough to penetrate deep into the lungs and bloodstream, triggering a cascade of health complications [4]. The impact on human health is staggering. Each smog season brings a sharp rise in respiratory illnesses such as asthma, chronic obstructive pulmonary disease, bronchitis, throat irritation, and allergic rhinitis. Emergency departments report a surge in patients presenting with breathlessness, chest tightness, and eye irritation [5]. Cardiovascular complications, including arrhythmias, hypertension, and myocardial infarction, have also been associated with high pollution days. For vulnerable populations children, the elderly, pregnant women, and individuals with pre-existing diseases the risk is significantly amplified. Long-term exposure is linked to reduced lung function, increased cancer risk, impaired cognitive development in children, and shortened life expectancy [6]. Beyond health, smog cripples Pakistan’s economy. School closures, flight cancellations, reduced outdoor productivity, and healthcare costs collectively inflict billions of rupees in losses each year. The environmental damage is equally severe; polluted air impacts agriculture, ecosystems, and overall quality of life. Yet, despite the overwhelming evidence, Pakistan’s response remains fragmented and reactive [7]. Addressing smog requires a multi-layered approach. Strict enforcement of vehicular emission standards, transition to Euro-5 compliant fuels, promotion of electric mobility, and improvement of public transport infrastructure are essential steps. Industries must be compelled to install pollution-control technologies and adopt cleaner fuels [8]. Agricultural policies need to incentivize farmers to adopt alternatives to crop stubble burning, such as modern shredding and composting techniques. Urban planning must prioritize green spaces, which act as natural air filters. Equally important is public awareness. Citizens play a crucial role in reducing domestic pollution sources, adopting eco-friendly practices, and demanding accountability from policymakers. Collaboration between environmental agencies, health sectors, and civil society can catalyze a more sustainable and scientifically informed strategy [10]. Pakistan stands at a crossroads. Continuing on the current path will only deepen the health and environmental crisis. However, decisive action, strong political will, and commitment to evidence-based policymaking can pave the way for cleaner air and healthier generations. Smog is not merely an environmental concern; it is a public health emergency that requires urgent and united national action [5,10].

This study examined the regulatory framework, institutional capacity, enforcement mechanisms, and stakeholder engagement in small-scale mining (SSM) governance in Nasarawa State, Nigeria. A mixed-methods approach involving field surveys, key informant interviews, and statistical analysis was employed to assess policy implementation and institutional performance. Results revealed that while multiple frameworks such as the Nasarawa State Mining Regulation Bill (2025) and the National Minerals and Mining Act (2007) exist to guide artisanal and small-scale mining (ASM), their implementation remains weak. The mean implementation score of 2.3 (SD = 0.8) on a five-point scale indicates partial realization of national mining laws at the state level. Institutional role clarity averaged 67%, with enforcement constrained by inadequate resources and overlapping mandates. Only 40% of miners held valid licenses, while regulatory monitoring averaged 1.5 visits per site annually. A chi-square test (χ² = 15.3, p < 0.01) confirmed a significant link between monitoring frequency and compliance. Stakeholder engagement was also limited (M = 2.5, SD = 1.0), with local communities (M = 2.3) reporting the lowest inclusion. The study concludes that policy fragmentation, institutional weakness, and poor community participation undermine effective SSM governance in Nasarawa State. It recommends stronger institutional coordination, more consistent enforcement, and inclusive community engagement to enhance sustainability and equitable benefit sharing in the mining sector.

Investigating the role of good governance system in renewable energy transition in China and USA

An Analysis of the Developmental Local Government Agenda for Good Governance in South Africa

In realizing good governance, a state apparatus must be able to improve its performance optimally, but this needs to be supported by the existence of quality Human Resources. This study was conducted to analyze the influence of leadership style on the performance of civil servants at the General Election Commission (KPU) of Karawang Regency. The background of this study is based on the important role of a leader in creating an effective work environment, especially in government bureaucracy that demands professionalism, accountability, and transparency. The approach used was quantitative with a descriptive associative design, involving 30 employees as respondents. Data were collected through the distribution of questionnaires that had been tested for validity and reliability, and supported by interviews and field observations. The results of the analysis showed a positive and significant relationship between leadership style and employee performance. The correlation coefficient value of 0.699 indicates that the relationship between the two variables is in the strong category, while the linear regression test revealed that 48.8% of the variation in employee performance can be explained by leadership style. These findings confirm that the more appropriate the leadership style applied, the higher the employee performance. The implications of this research highlight the importance of leadership as a highly strategic factor in improving the performance of state officials. Therefore, the Karawang Regency General Elections Commission (KPU) is advised to continue developing adaptive, communicative, and performance-oriented leadership practices to optimally achieve organizational goals.