The Effect of Audit Committee and Board Independence in Determining Firm Value: Evidence from Maritime Companies in Indonesia
Corporate governance mechanisms, particularly the roles of the audit committee and independent commissioners, are increasingly examined in relation to their influence on firm value through the quality of financial reporting. This study aims to examine the effect of the audit committee and board independence on firm value through the mediating role of financial reporting quality. The study employs a quantitative explanatory design using secondary data from annual reports of maritime transport companies during 2020–2024. Samples were selected through purposive sampling, and data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that the audit committee has a positive and significant effect on firm value, while board independence has no significant impact. Financial reporting quality positively affects firm value but does not mediate the relationship between the audit committee or board independence and firm value. The study contributes theoretically to corporate governance literature and provides practical insights for public companies to strengthen audit functions and the reliability of financial reporting.
Pengelolaan Dana Desa Di Tinjau Dari Perspektif Pencegahan Korupsi
Pemberdayaan UMKM Berbasis Pengolahan Jagung sebagai Upaya Peningkatan Nilai Tambah Ekonomi Komunitas di Desa Popalo Gorontalo Utara
PELATIHAN PARALEGAL DESA MOLAMAHU KECAMATAN PULUBALA (PELATIHAN PARALEGAL SEBAGAI WAHANA PENINGKATAN PARTISIPASI AKTIF MASYARAKAT DESA DALAM PENEGAKAN HUKUM)
Protocol for a Qualitative Study on the Co-Design and Co-Creation of a Community-Based Mental Health Intervention to Prevent Suicidal Behavior Among Adolescent Females in …
Sustainable Self-Compacting Concrete: The Role of Limestone Powder as A Cement Replacement
The excessive use of cement in concrete production contributes significantly to environmental impacts, particularly CO? emissions. One potential solution is the partial replacement of cement with limestone powder in self-compacting concrete (SCC). This study aimed to investigate the effect of limestone powder as a partial cement replacement on the fresh properties and compressive strength of SCC. Limestone powder was used at replacement levels of 0%, 6%, 9%, 12%, and 15% by weight of cement. The fresh properties of SCC were evaluated using slump flow, V-funnel, and L-box tests, while compressive strength tests were conducted to assess hardened performance. The results showed that SCC mixtures containing up to 9% limestone powder satisfied the SCC workability requirements. The optimum performance was achieved at 6% limestone powder replacement, which produced a slump flow diameter of 600 mm and compressive strength of 29.58 MPa, exceeding the design strength target of 25 MPa. Higher replacement levels reduced both workability and compressive strength, with the 15% mixture failing to meet acceptable performance criteria. These findings indicate that limestone powder can be effectively utilized as a sustainable partial cement replacement in SCC at moderate replacement levels while maintaining satisfactory fresh and hardened properties.
PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PECENGAHAN KECURANGAN DALAM PENGELOLAAN KEUANGAN DESA SE-KECAMATAN TILAMUTA
Pengaruh Promo Flash Sale, Desain Antarmuka Aplikasi, dan Fear of Missing Out (FOMO) terhadap Perilaku Impulsif Belanja (Studi pada mahasasiswa Fakultas Ekonomi dan Bisnis …
Designing for People: Integrating Human-Centric Approaches in Technology Management
Pemberdayaan Potensi Limbah Sabut Kelapa Menjadi Briket Arang Untuk Umkm Desa Ilotunggula
PELATIHAN PEMBUATAN KERUPUK UMBI TALAS PADA MASYARAKAT DESA BUHUDAA, KECAMATAN BATUDAA PANTAI, KABUPATEN GORONTALO
Pemanfaatan Material Sungai Desa Butu Kecamatan Tilong Kabila Kabupaten Bone Bolango pada Perkerasan Jalan
Design and Development of a Locally Contextualized Nutrition Education Information System for Stunting Prevention Support
Ekonomi pembangunan regional: integrasi perkotaan dan pedesaan
Digitalisasi Pencatatan Tanah Adat dan Hak Ulayat Berbasis Blockchain untuk Keamanan Data Aset Desa
PEMBERDAYAAN MASYARAKAT DESA HUNTU SELATAN MELALUI PENGEMBANGAN INFRASTRUKTUR DAN EDUKASI SOSIAL
PENGOLAHAN NUGGET BERBAHAN DASAR IKAN CAKALANG PADA UMKM TERATAI DESA KATIALADA, KABUPATEN GORONTALO UTARA, PROVINSI GORORNTALO
PENGUATAN KAPASITAS APARAT DESA DALAM IMPLEMENTASI PERATURAN DESA UNTUK PROGRAM PEMBANGUNAN BERKELANJUTAN
Pengaruh Penerapan Prinsip Good Governance Terhadap Pengelolaan Anggaran Pendapatan Dan Belanja Desa
STRATEGI DESAIN BIOFILIK TAMAN LINGKUNGAN SKALA KELURAN DI KAWASAN PERI URBAN STUDI KASUS TAMAN PENTADIO
EFFICIENCY AND EFFECTIVENESS OF USING VILLAGE INCOME AND EXPENDITURE BUDGET (APBDesa)
Krisis Rasionalitas Desain Kelembagaan Negara dalam Sistem Ketatanegaraan Pasca Reformasi
Penyuluhan Hukum dan Sosialisasi Pemberdayaan Masyarakat Di Desa Pinomontiga Kecamatan Bulawa
PENGUATAN PERAN MASYARAKAT DESA BULANGO RAYA DALAM PELESTARIAN MANGROVE BERBASIS PARTISIPATIF
Penerapan Standar Akuntansi Pemerintahan Dan Sistem Informasi Keuangan Terhadap Transparansi Pengelolaan Keuangan Desa
Potensi Cadangan Karbon Pada Hutan Mangrove Di Desa Monano Kecamatan Monano Kabupaten Gorontalo Utara Potential Reserve Carbon On Mangrove Forests in The Monano Village of …
Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Desa
LA MEDICIÓN DE LA EXPERIENCIA UNIVERSITARIA COMO DIMENSIÓN PARA LA GESTIÓN Y EL ESTUDIO DE LA PERMANENCIA ESTUDIANTIL: UNA PROPUESTA DESDE EL SUR DE CHILE
IMPLEMENTASI PELATIHAN PRODUK UMKM BONCABE DAN KERIPIK PISANG DALAM DUKUNGAN EKONOMI KREATIF MASYARAKAT DESA BUBALANGO, KECAMATAN SUMALATA TIMUR, KABUPATEN GORONTALO UTARA
PELATIHAN PEMBUATAN PESTISIDA NABATI SEBAGAI SOLUSI ALTERNATIF MENUJU PERTANIAN ORGANIK DI DESA MOTONGKAD INDUK KECAMATAN MOTONGKAD KABUPATEN BOLAANG MONGONDOW TIMUR
PENGEMBANGAN ENTREPRENEURSHIP BAGI UMKM KAWASAN AGROPOLITAN MELALUI PELATIHAN DAN PEMBUATAN PRODUK OLAHAN BERBASIS JAGUNG PULUT DI DESA MULYONEGORO, KECAMATAN PULUBALA, KABUPATEN GORONTALO
Glut corn is a local commodity with significant potential for development as a value-added food ingredient. However, limited product innovation, technical skills, and marketing strategies remain major challenges for Micro, Small, and Medium Enterprises (MSMEs) in Mulonegoro Village, Pulubala District, Gorontalo Regency. This community service activity aims to describe the implementation of training in the production of glutinous corn-based processed products and assess its impact on increasing the capacity of MSMEs. The method used was a qualitative participatory approach through preparation, entrepreneurship training, and practice. Participants produced product innovations in the form of glutinous corn sticks, and demonstrated readiness to market their products independently. These findings confirm that local potential-based training can strengthen MSME motivation, increase product competitiveness, and open opportunities for village economic development. In conclusion, utilizing glutinous corn through diversified processed products not only supports the sustainability of MSMEs but can also be a strategy for economic empowerment based on local wisdom. Further research is recommended to explore digital marketing strategies and partnership models that can expand the reach of glutinous corn-based MSME products.
Blue Economy Potential Through Coastal Business Diversification as a Regional Development Strategy in Kabila Bone Subdistrict
The blue economy provides a development framework that seeks to generate economic value from marine and coastal resources while maintaining social inclusion and ecological sustainability. Kabila Bone Subdistrict in Bone Bolango Regency has substantial coastal potential, particularly in fisheries, marine ecotourism, seafood processing, and small-scale services. However, the utilization of these resources has not been fully optimized because coastal livelihoods remain strongly dependent on capture fisheries, while business innovation, community capacity, capital access, and inter-actor coordination remain limited. This study examines the relationship between blue economy potential and coastal business diversification as a regional development strategy in Kabila Bone Subdistrict and analyzes its implementation through product innovation, community training and empowerment, and multi-stakeholder collaboration. The study employed a qualitative case study design. Data were collected through observation, in-depth interviews, and documentation during January–February 2026 and involved eight informants representing the subdistrict government, coastal communities, fishers, local business actors, and marine tourism managers. The findings show that the development of whale shark ecotourism in Botubarani has become a major driver of coastal economic diversification. New activities include tourist boat rental, guiding services, coastal cuisine, souvenirs, seafood processing, and other marine-resource-based microenterprises. These activities have expanded household income opportunities, generated employment, and strengthened local economic resilience. Nevertheless, diversification remains uneven and is concentrated around tourism; seafood processing, aquaculture, and other sectors are still limited. Product innovation is mostly incremental, training programs are not consistently followed by mentoring, and collaboration among government, communities, and businesses remains largely informal. The study concludes that blue economy development can support sustainable regional development when diversification is accompanied by stronger institutional coordination, continuous capacity building, improved access to finance and technology, and more inclusive distribution of economic opportunities.