Using an exclusive data set from Indonesia in 2018–2020, this study aims to prove whether there is a relationship between the allocation of village funds and the level of hunger in the community. In particular, this study tries to find out whether the Village Fund allocation policy has an effect on the achievement of the United Nations Sustainable Development Goal 2 (SDG#2). Using a quantitative method with regression analysis, this study found that the allocation of village funds by the Indonesian government supported hunger and poverty alleviation in all areas of Indonesia’s villages. This research result has implications for policymaking on sustainable food inclusion, especially in Indonesian villages.

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas informasi, ulasan pelanggan online, dan niat membeli terhadap keputusan pembelian pengguna aplikasi e-commerce GoTo Group. Kualitas informasi yang tinggi, ulasan pelanggan online, dan niat membeli dapat mempengaruhi keputusan pembelian pengguna pada aplikasi e-commerce GoTo Group. Jenis penelitian yang digunakan adalah penelitian kausal, yang berupaya membangun hubungan sebab-akibat atau menunjukkan bahwa variabel independen mempunyai dampak terhadap variabel dependen. Teknik pengumpulan datanya menggunakan data primer melalui kuesioner yang disebarkan melalui Google Forms kepada generasi milenial dan Generasi Z yang akrab dengan teknologi. Teknik purposive sampling khusus menyasar pengguna aplikasi e-commerce GoTo Group sehingga menghasilkan sampel sebanyak 100 responden. Teknik pengolahan dan analisis data meliputi pengujian data instrumen, pengujian asumsi klasik, pengujian hipotesis, pengujian koefisien determinasi, dan pengujian regresi linier berganda dengan menggunakan software SPSS 26. Hasil penelitian ini menunjukkan bahwa kualitas informasi dan niat pembelian mempunyai pengaruh secara parsial terhadap keputusan pembelian pengguna aplikasi e-commerce GoTo Group, sedangkan ulasan pelanggan online tidak mempunyai pengaruh yang signifikan secara statistik terhadap keputusan pembelian pengguna aplikasi e-commerce GoTo Group. Namun pada pengujian secara simultan ditemukan bahwa kualitas informasi, ulasan pelanggan online, dan niat membeli mempunyai pengaruh secara simultan terhadap keputusan pembelian pengguna aplikasi e-commerce GoTo Group. Kata kunci: kualitas informasi, online customer review, minat beli, keputusan pembelian, aplikasi e-commerce.

This study focuses on analyzing the implementation of financial record-keeping in Mentainity, a micro culinary enterprise, and its contribution to business development. The purpose of this research is to understand how financial recording is carried out and to what extent it supports business management and decision-making. Mentainity is managed by two people and still applies a manual recording system using Microsoft Excel without utilizing accounting applications. This research employs a qualitative descriptive method with data collection techniques including in-depth interviews, participatory observation, documentation, and literature study. Data validity was ensured through triangulation techniques. The findings indicate that although the financial recording system is still simple, it provides significant benefits to the business owners. Manual recording helps evaluate business performance, estimate production needs, and support more rational business decisions. Routine recording also raises awareness of financial conditions, particularly regarding cash flow and profitability. However, several challenges remain, such as limited accounting knowledge, lack of human resources, and the absence of integration between inventory records and financial reports. These constraints prevent financial information from fully reflecting the overall condition of the enterprise. In conclusion, even a simple financial recording system plays a positive role in managing micro businesses. This study recommends improving financial literacy and adopting appropriate technology solutions tailored to micro-scale enterprises in order to strengthen financial management and support business development for Mentainity.

Integrated reporting is an evolution of corporate reporting whose aim is to support the implementation of sustainable strategies. It is hoped that it can help organizations provide a more holistic view of their business by offering a clear picture of all the capital they have that is directed towards long-term value creation. The research aims to determine the theoretical basis for research on integrated reporting, as well as the factors influencing the adoption of integrated reporting. The method used in this research is a Systematic Literature Review, following the guidelines of the Preferred Reporting Items for Systematic Review and Meta-Analysis (PRISMA), using data sources originating from scientific publications indexed in the Scopus database. Based on the literature extraction process in accordance with the selection criteria, 30 journal articles were obtained for analysis in line with the research questions. The research results show that the theoretical basis used in research on the topic of integrated reporting is dominated by the use of agency theory and stakeholder theory, while the factors or determinants that influence the adoption of integrated reporting can be categorized into two groups: (1) Internal factors and (2) External factors.

Objective – The role of Indonesia Regional Development Bank (RDB) as an agent of development in each specific operational area is expected to give a significant contribution to regional economics. The Transformation Program in Indonesian RDB started since 2015 is created to optimize the RDB’s role. This study is aimed to gain some description about the level of information quality in Indonesian RDB, to obtain real situation on the implementation of Transformation Program in Indonesian RDB, and to test whether the high-quality information will accelerate the implementation of Transformation Program in Indonesian RDB.Design/methodology – The study was conducted using data from the annual report of Indonesian RDBs and additional in-depth interview with RDB practitioners. The technique of purposive sampling is used in this study with the data availability criteria. The statistic analysis uses multiple regression with t-test and F-test to test the influence of information quality and some control variables on the implementation of Transformation Program in Indonesian RDB. Results – The Indonesian RDBs’ quality of information still cannot be perceived at a high level. The implementation of Transformation Program in Indonesian RDBs has already run in the first phase of foundation building with various obstacles. The high-quality information produced by financial reporting of RDB is proven can accelerate the implementation of Transformation Program in Indonesian RDBs. Research limitations/implications – The theoretical contribution of this study is giving empirical evidence that the information quality accelerates the implementation of Transformation Program in Indonesian RDB. The managerial implication is that Indonesian RDBs must improve their financial reporting system and create some innovations for the successful Transformation Program. The main limitation of this research is the limited scope of study. It is recommended to make further relevant research on the same issue in a wider context to get more enriched findings.Novelty/Originality – The area of implementation of Transformation Program in Indonesian RDBs has been insufficiently examined currently. Thus, this study contributes to this area by examining whether high-quality information produced by financial reporting will accelerate the implementation of Transformation Program in Indonesian RDB.Keywords Information Quality, Financial Reporting, Banking Transformation.

Penelitian ini bertujuan untuk mengeksplorasi pengaruh elemen-elemen dalam Fraud Hexagon terhadap terjadinya manipulasi laporan keuangan, dengan studi kasus pada PT Indofarma Tbk. Menggunakan pendekatan kualitatif berbasis studi kasus, data diperoleh dari dokumentasi media massa daring terkait kasus yang menimpa perusahaan farmasi milik negara tersebut. Analisis dilakukan melalui teknik analisis konten kualitatif guna mengidentifikasi dan menginterpretasi indikasi kecurangan berdasarkan enam aspek Fraud Hexagon: tekanan, peluang, rasionalisasi, kapabilitas, arogansi, dan kolusi. Hasil penelitian menunjukkan bahwa dimensi tekanan, peluang, kapabilitas, dan kolusi memiliki kontribusi signifikan dalam memicu praktik manipulasi, sementara dimensi rasionalisasi dan arogansi tidak ditemukan secara eksplisit dalam data. Kombinasi tekanan pencapaian target finansial, lemahnya kontrol internal, peran strategis individu kunci, serta kolaborasi antar pelaku menciptakan lingkungan yang kondusif bagi terjadinya kecurangan sistematis. Temuan ini memperkuat relevansi model Fraud Hexagon dalam memahami dinamika fraud yang kompleks dibandingkan model-model terdahulu yang lebih terbatas. Secara praktis, penelitian ini memberikan masukan penting bagi penguatan tata kelola perusahaan dan sistem pengendalian internal.