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The purpose of this study was to establish the role of public audit in ensuring transparency and accountability in corporate governance under varying institutional systems. The analysis encompassed six companies from Aus...

The increasing global temperatures have escalated the demand for indoor cooling, thus requiring energy-saving solutions. Traditional approaches often integrate metal layers in cooling windows to block near-infrared (NIR)...

Lack of transparency of the funds and lack of immutability of the funds’ records are large problems today, especially in the societies’ funds. Leveraging the Ethereum Blockchain, the system ensures complete...

The study examines the moderating role of International Financial Reporting Standards (IFRS) adoption between tax avoidance and the performance of Small and Medium Enterprises (SMEs) in Nigeria. This research explores wh...

This study examines consumer protection concerning the quality of Pertamina’s fuel in the case of Pertamax adulterated with Pertalite, analyzed through the perspective of Wahbah Az-Zuhaili. The background of this resea...

Background Clinical brain–computer interface (BCI) for mental disorders is an emerging interdisciplinary research field, posing new ethical concerns and challenges, yet lacking practical ethical governance guidelines f...

The purpose of this research is to examine how the implementation and impact of SEMA (Circular Letter of the Supreme Court) Number 1 years 2023. The research method used is a qualitative approach with in depth interview ...

The aim of the article is to determine the institutional foundations for the formation of the state aid statistics system to support the implementation of research projects and innovations by business entities in the EU,...

This study aims to examine the constitutionality of the e-Court system as a form of judicial system digitalization in Indonesia and Malaysia. The research employs an empirical legal method by conducting in-depth intervie...

This study aims to examine the implementation of child support rights protection after divorce in Indonesia within the context of the digital era through field research. A qualitative approach was used to gain an in-dept...

The infrared (IR) optical transmittance of the liquid phase epitaxy (LPE) mono-crystalline p-type MCT (Hg1-xCdxTe (x » 0.28)) layers grown on (111) surface of dielectric single crystal substrates CZT (Cd0.96Zn0.04Te) ha...

The Constitutional Court Decision No. 90/PUU-XXI/2023, which allows individuals under the age of 40 to run for vice president if they have held a regional leadership position, has generated widespread public controversy....

In the context of globalization, digital transformation, and information transparency, corporate reputation represents a strategic resource and a key factor in shaping a company's long-term competitive advantages. It has...

This study examines the implementation of restorative justice in resolving oil palm theft cases at the Rantau Prapat District Court, Indonesia. The research is grounded in the increasing application of restorative approa...

The article investigates the transformation of sustainability reporting from a traditional compliance tool into a strategic channel for communication and corporate reputation management. Particular attention is focused o...

This study aims to analyze the Compilation of Islamic Law (KHI) as a digital social product reflecting the transformation of Islamic law in Indonesia amidst an increasingly digitized and complex society. It examines how ...

Transparent metafilms with spectrally selective properties have shown great potential in energy-efficient window systems. Most previous studies focused on optimizing materials and thicknesses to enhance visible transmitt...

This study analyzes Argentina’s National Spatial Data Infrastructure (NSDI) initiative, driven by IDERA a community of practice, through a system thinking approach. Using Soft Systems Methodology, it explores organizat...