The COVID-19 outbreak has emphasized the importance of leadership style in achieving organizational performance. It also implies changes in administrative processes to remote working, impacting employee activities, and performance. Employee performance is one of the aspects that might influence a company’s success. If employees are productive and provide high-quality work, the company’s performance will increase. This study aims to analyze the effect of Transformational Leadership and Remote Working on Employee Performance during the COVID-19 pandemic. This study was conducted by performing a questionnaire distribution survey and acquiring 136 respondents. The research was conducted on a Jakarta area company that had implemented Remote Working. The number of samples in this study was determined using a simple random sampling procedure, in which the sampling was done at random without consideration for the population’s existing strata. This study uses a quantitative approach method based on factual data and research data in statistical figures related to concluding research problems. The source of data in this study is primary data that was directly obtained from sources without going through intermediaries. This study shows that Transformational Leadership has no significant impact on Employee Performance during the COVID-19 pandemic, and Remote Working has a significant impact on Employee Performance during the COVID-19 pandemic.

The manufacturing sector’s adherence to managing natural resources from the environment still needs to be improved. This study’s objective is to determine how Corporate Social Responsibility (CSR) influences the financial performance of manufacturing firms featured in the LQ45 Index, as measured by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). All manufacturing companies that are included in the LQ45 Index’s population for this study were sampled using the purposive sampling method. This study uses secondary data from the CSRI based on the Global Reporting Initiative (GRI) G4 standard for 2018–2020 and the annual reports of companies in the manufacturing industry sector listed on the LQ45 Index. Moreover, applying a quantitative methodology, descriptive statistical methods, conventional assumption tests, and simple linear regression analysis were applied in this study’s data analysis. The results of the study proved that CSR has a significant effect on ROA but does not affect the ROE and NPM of LQ45 manufacturing companies. In accordance with the signaling theory, CSR disclosure sends a favourable message to outsiders, which stakeholders and shareholders will respond to through changes in business earnings. CSR implementation can establish a positive image for the company, but it can also improve the company’s image in both the commodity and capital markets. Investors will be more attracted to a company with a positive corporate image since a positive corporate image increases consumer loyalty. As consumer loyalty rises, the company’s sales will likewise rise, and its profitability will increase as a result. This paper opens a new research path in corporate social responsibility and financial performance for possible links among variables; a matter that has not been previously explored in Indonesia Manufacturing Public Companies.

1. Since the Industrial Revolution, there has been a 25% increase in atmospheric concentrations of carbon dioxide due to the combustion of fossil fuels and significant deforestation (Woodwell, 1989...

Palm oil is the leading commodity of the plantation sub-sector in Indonesia, providing a tremendous economic impact for the people and the government. However, the development of oil palm plantations raises the issue of environmental damage because oil palms use large quantities of water. The purpose of this study is to explore circular water management accountability practices through disclosures issued by each company and the effectiveness of water management voluntary disclosure under the Global Reporting Initiative (GRI) standards on increasing stakeholder trust and reducing information asymmetry. This study used secondary data collected from reports published by plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) and accessible online. Analysis was performed using the method of Miles and Huberman (1992): data reduction, data presentation, conclusion drawing, and verification. Data reduction was conducted by identifying plantation sub-sector companies that reported water management practices consecutively from 2018 to 2020 and seeking all disclosures related to water management and circular water management practices with 3R indicators. Data presentation was carried out by presenting findings from circular water management disclosures and comparing inter-year circular water management accountability practices to examine reporting routines. Finally, conclusions were drawn and verified. The results of this study show that only six of the 20 plantation sub-sector companies reported circular water management with 3R indicators for three consecutive years (2018–2020). Two of these six companies attached GRI index references to their reports consisting of GRI 303 (Water and Effluents) and GRI 306 (Waste), while the other four did not. In addition, water management voluntary disclosure under the GRI standards was shown to increase stakeholder trust and reduce information asymmetry. This study raises the concepts of water accounting and circular water management accountability practices in plantation sub-sector companies listed on Indonesia Stock Exchange (IDX).

This research is motivated by the application of countercyclical policy, such as credit restructuring, by banking companies during the COVID-19 pandemic. The credit restructuring that the banks carried out had the potential to affect their financial performance and increase the tendency of financial statement manipulations. The purpose of this study is to review the significance of the changes in banks’ financial performance before and after the implementation of the credit restructuring, as well as its relationship to the potential for fraudulent financial statements. The population in this study was the financial sector companies listed on the Indonesia Stock Exchange in 2020, a total of 105 companies. The 96 samples consisted of 32 banking companies in the commercial banking category that have implemented countercyclical policies in the form of credit restructuring during the COVID-19 pandemic. The research method was a quantitative method using secondary data obtained from the official website of the Indonesia Stock Exchange and the official websites of the related companies. The results showed no significant change in the banks’ financial performance. Although the credit restructuring had an impact, such as a decrease in their profits, it did not encourage them to manipulate their financial statements.

This study aims to determine and examine the factors that influence taxpayer compliance. The research was conducted on Individual Taxpayers of the Kalideres Primary Tax Service Office. In this study using quantitative methods and primary data collection by distributing questionnaires to 100 respondents, using multiple linear regression tests with SPSS version 23. The results of this study are the e-system represented by e-registration has a significant effect on taxpayer compliance. Meanwhile, e-filling has no effect on taxpayer compliance. While self efficacy affects taxpayer compliance and digital literacy capabilities have no effect on taxpayer compliance.