The application of value-based management (VBM) in modern companies faces various challenges, especially in the era of the Industrial Revolution 4.0, characterized by digitalization and advanced technology such as the Internet of Things (IoT) and Big Data. The gap phenomenon that has emerged is that many companies still have not fully utilized VBM in strategic decision-making, with more focus on short-term targets. This study aims to understand the impact of VBM on company performance and decision-making effectiveness, as well as the challenges of its implementation in the era of digitalization. The formulation of the problem includes the impact of VBM on company performance, its application in the digital era, and the challenges companies face in optimizing value-based resources. This study uses a literature review method that analyzes literature related to VBM and Resource-Based View (RBV). The results show that VBM can improve company performance by optimizing strategic resources but faces challenges in technology integration, human resources, and resistance to change. The implications of this study show the importance of investment in technology and internal capability development to support the implementation of VBM. The latest of this research lies in the discussion related to management accounting, which combines VBM with digital technology to create long-term value for the company.

This study aims to determine and analyze the effect of Return On Asset, Debt To Equity Ratio, and Current Ratio on Firm value with ESG Risk Rating as a Moderating Variable in Companies Implementing ESG on the Indonesia Stock Exchange in 2023. This type of research is quantitative. The data used is secondary data. The sample data obtained were 79 research data from 79 companies in 2023. Data analysis techniques using descriptive statistical tests, classical assumption tests, multiple linear regression analysis tests, t-statistic tests, determination coefficient tests (R2), and subgroup moderation tests. Hypothesis testing is carried out using the SPSS 25 program. The results of the study indicate that return on assets has no effect on firm value, debt to equity ratio has a negative effect on firm value, current ratio has a negative effect on firm value, ESG risk rating cannot moderate the effect of return on assets on firm value, ESG risk rating cannot moderate the effect of debt to equity ratio on firm value, ESG risk rating cannot moderate the effect of current ratio on firm value.

This study aims to analyze the effect of capital structure and company size on the timeliness of financial reporting in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021, with audit opinion as a moderating variable. This study raises the main problem related to how much influence capital structure and company size have on the timeliness of financial reporting and how audit opinion can strengthen this relationship, both before and during the COVID-19 pandemic. The research method used is quantitative with a binary logistic regression and least squares approach. Secondary data were collected from 30 companies with a total of 150 observations. The study results show that before the COVID-19 pandemic, capital structure significantly affected the timeliness of financial reporting. In contrast, company size did not show a significant effect. The audit opinion has been proven to strengthen the relationship between capital structure and reporting timeliness. However, during the pandemic, neither capital structure nor audit opinion had a significant effect, while company size remained unaffected. The implications of this study provide new insights into the importance of considering the role of audit opinion in maintaining the timeliness of financial reporting, especially in crisis conditions such as a pandemic. The novelty of this research lies in the comparative analysis between the periods before and during the COVID-19 pandemic, which reveals the dynamics of the influence of capital structure and company size on the timeliness of financial reporting.

The relocation of Indonesia's capital from Jakarta to East Kalimantan is a strategic initiative to address critical issues such as traffic congestion, land subsidence, and severe air pollution, highlighting the urgency of enhancing national resilience. This article examines the application of the smart city concept in developing the new Ibu Kota Negara (Nusantara Capital City/IKN), focusing on integrating information and communication technology (ICT), creativity, and community engagement in urban planning while also exploring how these elements can be adapted to IKN and how prospect theory can be leveraged to boost public acceptance. Through a literature review of global smart city implementations, the study finds that applying smart city principles in IKN can significantly improve public service efficiency, environmental sustainability, and quality of life. Prospect theory suggests that well-framed policy communication can increase public support and reduce resistance to change. This research offers valuable insights for policymakers, providing practical recommendations for effective communication strategies and highlighting the importance of adapting the smart city concept to Indonesia's unique socio-economic context to strengthen national resilience.

This study investigates the influence of liquidity, sales growth, leverage, profitability, and company size on the value of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The research aims to address the problem of inconsistent findings in the existing literature, particularly within the mining sector, by examining these key financial variables' roles in determining company value. Employing a quantitative approach with descriptive and verifiable methods, the study utilizes secondary data from company annual reports, with a sample of 15 companies selected through purposive sampling, resulting in 90 observations. The analysis is conducted using multiple linear regression. The results reveal that leverage, profitability, and company size significantly influence company value, while liquidity and sales growth do not show a significant impact. These findings highlight the importance of effective leverage management and profitability enhancement in boosting company value, especially in the context of the mining sector, which is prone to external economic fluctuations. The study's implications suggest that company management should prioritize strategies that enhance profitability and manage leverage prudently, while also considering the unique challenges faced by larger companies. The novelty of this research lies in its focus on the post-pandemic period, providing new insights into the relationship between financial factors and company value during an era of economic uncertainty.

This study aims to examine the effect of Leverage and Capital Intensity on Tax Avoidance with Company Size as a moderation variable. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sampling method in this study used purposive sampling techniques and obtained 215 samples of observation data. The data used is secondary data where financial statements are obtained from the official IDX website and the web of each company. The analysis method carried out is a multiple linear regression model with the help of the SPSS program version 25. The results of this study show that leverage does not have a significant effect on tax avoidance, capital intensity has a positive and significant effect on tax avoidance. The size of the company is not able to moderate the effect of leverage and capital intensity on tax avoidance,

The Covid-19 pandemic is an event of increasing outbreaks of respiratory diseases in humans caused by the corona virus globally. COVID-19 first appeared in the city of Wuhan, China on December 31, 2019. The rapid spread of the Covid-19 outbreak has made the government make a number of anticipations to suppress its growth rate, including making policies, especially in the economic sector, namely implementing Social Restrictions (Physical Distancing). This research was conducted to determine whether there is a relationship between the dependent variable, namely the company's financial performance with the independent variable in the form of the impact of Covid-19 that occurs on property companies listed on the Indonesia StockExchange.This research is a type of quantitative research with the aim of examining the impact of Covid-19 on the financial performance of property companies listed on the Indonesia Stock Exchange (IDX). The research sample was selected using the purposive sampling method as many as 53 Property Companies Listed on the Indonesia Stock Exchange for the 2019-2020 period. Data collection is carried out by Documentation techniques. In this study, the data source used is secondary data. The analytical methods used in this study include: Using Descriptive Statistical Test and Wilcoxon Signed Rank Test.

This study uses earnings quality as a moderating variable to determine a comparative analysis of the effect of capital structure, firm size, and management on corporate bankruptcy. This quantitative study uses secondary data obtained and accessible through the website of the Indonesia Stock Exchange. The sample for this study consisted of 53 refined manufacturing companies. This study uses the purposive sampling method to select the desired sample. The analysis method of this study uses linear regression analysis and moderated regression analysis as analysis tools in Eviews 12. The results show that (1) Capital structure affects the company's bankruptcy in the phase 2015-2018, but not in the phase 2019-2022. (2) The size of the company does not affect the bankruptcy of the company in the phase 2015-2018, but it has an effect in the period 2019-2022 (3) The management, in this case, the ownership of the management, has an effect on the bankruptcy of the company also in 2015. -in phase 2018 and phase 2019-2022 (4) Institutional ownership affects the bankruptcy of the company and in the phases 2015-2018 and 2019-2022 (5) The quality of results does not affect the bankruptcy of the company in the 2015-2018 phase, but it has an effect in the 2019-2022 phase. (6) Earnings quality can slow company size to corporate bankruptcy in both phases, 2015-2018 and 2019-2022. (7) In the phase 2019-2022, the quality of the result can slow down the ownership.

This study investigates the effect of a leader's negative affection expression on the leader's effectiveness by mediating the type of inference. Such mediation have not been widely discussed in the previous literature. The findings of this study show that a leader's negative affection, both directly and via mediating the type of inference (motive and nature), has a negative impact on the leader's efficacy. This study provides evidence that there is a direct and indirect influence on the leader's negative affection expression and the leader's effectiveness. The results of this study are also able to confirm the research gap that there are still inconsistent results from the findings on the negative affection of leaders and their outcomes in the form of leader performance.

This study aims to examine the effect of Financial Performance, Good Corporate Governance, Asset Structure and Dividend Policy on Debt Policy. The sample used in this study used companies incorporated in the LQ-45 index listed on the Indonesia Stock Exchange (IDX) in the period 2017 to 2022.

The number of samples used was 108. The sample method used in this study was purposive sampling, while the data analysis used was regression of panel data using the SPSS program. The results of this study show that Return On Assets, Return On Equity (ROE), Institutional Ownership (IP) have a significant effect on debt policy, while Managerial Ownership (KM), asset structure (SA) and dividend payment ratio (DPR) do not have a significant effect on debt policy.

This research aimed to determine the influence of Corporate Governance, Financial Performance, and Company Characteristics on Sustainability report disclosure. This research adopted a quantitative approach and used a panel data regression analysis. Additionally, secondary data was used in this study. It was taken from the Indonesia Stock Exchange, covering the period from 2017 to 2022. A total of nine mining companies were included in the sample size.

The results of this study found that the variable (i) the Governance Committee variable had an influence on Sustainability report; (ii) the audit committee variable had an influence on Sustainability report; (iii) the independent board of commissioners variable had an influence on Sustainability report; (iv) profitability did not have an influence on Sustainability report; (v) leverage did not have an influence on Sustainability report; (vi) company size had an influence on Sustainability report.

This research is expected to provide information to stakeholders in the mining sector regarding the factors that can influence Sustainability reports. This research is also considered significant as it focuses on the mining sector, which is crucial to Indonesia's economy.

This study aims to determine and analyze the Effect of Income, Tax Literacy, Tax Application Utilization on MSME Taxpayer Compliance. This research may contribute to explaining the Theory of Planned Behavior and Technology Acceptance Model. This research contribution is intended for taxpayers, especially MSME actors in fulfilling their tax obligations. As well as being an evaluation material for the government, especially at the Directorate General of Taxes in providing regulations or providing convenience for taxpayers, with the aim of improving in order to achieve the desired tax revenue target. The object used in this study is MSME Taxpayers in the Pondok Aren Pratama Tax Service Office Area. This study used quantitative research methods and used causal research design. Data collection in this study used primary data sourced from the distribution of questionnaires distributed directly and also through google form to respondents consisting of MSME owners. The determination of the number of samples was carried out using the Slovin formula and obtained the results of 100 samples and the sampling method in this study used random sampling. The data analysis used in this study used SmartPLS Version 3.0 software. The results of this study show that the effect of income, tax literacy and the use of tax applications has a positive and significant impact on the compliance of MSME taxpayers KPP Pratama Pondok Aren.