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Topik Populer: Tidal Energy Stunting Reduction Mo'odelo Governance Danau Limboto Circular Bioeconomy
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5 publikasi ditemukan tahun 2026
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The Effect of Audit Committee and Board Independence in Determining Firm Value: Evidence from Maritime Companies in Indonesia

Jurnal Ilmiah Manajemen Kesatuan doi:10.37641/jimkes.v14i1.4742

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.

Roydah Gani, Mohamad Abdul Radjak Masjhur, Olfin Ishak, Anggita Permata Yakup, Lianti Polapa
Jurnal Nasional Terakreditasi 2026 SINTA 2 OA
SDG 9
4 sitasi
1

Empowering Citizens: Integrating Digital Citizenship Skills into Public Policy and Governance

IGI Global Scientific Publishing doi:10.4018/979-8-3373-5781-2.ch013

This chapter examines the incorporation of digital citizenship competencies into public policy and governance, highlighting the necessity for responsible, ethical, and informed digital participation. It emphasizes essential elements—digital literacy, online safety, and digital collaboration—and their influence on civic engagement and democratic procedures. This chapter illustrates how governments, educational institutions, and communities may cultivate a culture of engaged digital citizenship through policy analysis, case studies, and pedagogical strategies. It addresses obstacles including misinformation, institutional opposition, and the digital divide, while promoting inclusive access, lifelong learning, and secure digital environments. The chapter analyzes emerging technology and changing civic behaviors, presenting a vision for policies that equip citizens for the future. Integrating digital competencies into public frameworks can enhance civic participation, socioeconomic justice, and democratic robustness in a more digital society.

Dr. Robby Hunawa, S.IP., M.Si
Book Chapter 2026 OA
SDG 4SDG 17
4 sitasi
1

TINJAUAN SISTEMATIS KOMPARASI PCI DAN VISI KOMPUTER UNTUK EVALUASI KERUSAKAN JALAN

RADIAL: Jurnal Peradaban Sains, Rekayasa dan Teknologi doi:https://doi.org/10.37971/radial.v14i1.577

This study aims to conduct a comparative analysis of the conventional Pavement Condition Index (PCI) method and a computer vision-based approach in evaluating road pavement damage in Indonesia. The method used was a Systematic Literature Review (SLR) based on the PRISMA 2020 guidelines. Data were collected through a structured search of the Scopus and Google Scholar databases, identifying 27 selected studies that met the inclusion criteria. The results show that PCI has high accuracy and is internationally recognized for evaluating 20 types of damage, but it requires significant time, cost, and manpower and involves subjectivity. Conversely, computer vision using deep learning algorithms can provide fast, objective, and scalable results with 76–95% accuracy, although it is still limited to specific types of damage and is influenced by environmental factors. This study recommends a hybrid approach that integrates both methods, along with the use of low-cost technologies, such as smartphones and GIS-based UAVs, to support more efficient road infrastructure maintenance in Indonesia.

Andi Sahrul Hidayat, Ilyas Ichsan, Nasir Bumulo
Artikel Jurnal 2026 SINTA 4 OA
SDG 9
0 sitasi
1

PENGEMBANGAN ENTREPRENEURSHIP BAGI UMKM KAWASAN AGROPOLITAN MELALUI PELATIHAN DAN PEMBUATAN PRODUK OLAHAN BERBASIS JAGUNG PULUT DI DESA MULYONEGORO, KECAMATAN PULUBALA, KABUPATEN GORONTALO

Insan Cita Jurnal Pengabdian Kepada Masyarakat doi:10.32662/insancita.v8i1.4544

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.

Marselia Sandalayuk, Dikson Junus, Dian Puspaningrum, Ernikawati Ernikawati, Herman Hatta, Andi Sahrul Hidayat, Nurhayati Marada, Olfin Ishak, Meriyanti Ngabito, Daud Sandalayuk, Adam Muhajrin Dumbela, Aldi Irfan Mamula, Ahmad Julianto Talib, Ariani Pulukadang, Dea Bango, Sri Rahayu Mako, Dwi Anggriani, Inka Noverita Tondako, Nurlita Lapapang, Siti Nur Fadillah T. Bina
Jurnal Nasional 2026 Garuda OA
SDG 1SDG 2SDG 8SDG 9
0 sitasi
1

Blue Economy Potential Through Coastal Business Diversification as a Regional Development Strategy in Kabila Bone Subdistrict

International Journal of Health, Economics, and Social Sciences (IJHESS) doi:https://doi.org/10.56338/ijhess.v8i3.9962

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.

A Karim, AW Podungge, J Polinggapo, R Hunawa, NA Sahi, D Walahe
Book Chapter 2026 SINTA 2 OA
SDG 1SDG 6SDG 7SDG 8
0 sitasi
1