Purpose The purpose of this paper is to find empirical evidence of ownership structure and corporate governance (CG) effect on sustainability reporting in Indonesian listed banks. The study also tries to describe sustainability reporting disclosure practice. Design/methodology/approach The authors analyze balanced panel data with a total of 155 observations from 2012 to 2016 using panel data regression. Findings The findings present empirical evidence that sustainability reporting in Indonesian listed banks is still low. CG, foreign ownership and family ownership positively influence sustainability reporting. Further, the authors find that family ownership weakens the effect of CG while foreign ownership has no significant moderating role. Digital banking is not a significant determinant and OJK sustainable finance roadmap is evidenced to have no impression on bank intention to produce sustainability report. Research limitations/implications The use of content analysis method for variable measurement may contain subjectivity substance from the researcher’s perspective. Further research works need confirmation from independent parties with expertise in this subject. Further research works can also implement the mixed method by combining quantitative and qualitative approach to gain better quality. Practical implications The result of this study underlines the need for sustainability reporting improvement, followed by suggestions for Indonesian banking regulator. Originality/value This paper provides a description of Indonesian banks sustainability reporting and evidence of CG and controlling owner’s role in its practice. The research presents a novelty, examining the role of digital banking as determinant.

<p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>In 2014, the government and parliament passed Law No. 6 of 2014 stipulates the rights and obligations of the village. A key point in the Act is allocation large enough of the village fund for each village across Indonesia. As a follow up of the Act, the government has also issued Regulation of the Minister of the Home Affair No. 113/2015 on the Financial Management of the Village which serves as a guide for the government in the villages to manage their of village fund. Legalization of this Act rise polemic in community. Some argue that the village funds that will be allocated to the village would pose a potential corruption of village officials. Therefore, this community service aims to find a variety of problems related to  management of the village fund and to provide guidance of village fund management. The community service is done in the village and the village Giriroto Kismoyoso Ngemplak District of Boyolali. In the early stages of community service, a team do an observation and direct discussions with the Village Head of Kismoyoso and Giriroto. It aims to gain a deeper knowledge of the issues related to the management of funds of village. The observation and discussion shows that the main problem that arises is the lack of knowledge of the village head in both villages to the technical implementing financial management of villages based on Regulation No. 113/2015. It is coupled with a lack of facilitators from Boyolali district to assist in both villages. The team considers that implementation of the financial reporting using computerized system | is a solution to overcome these obstacles. With the computerized system, village fund reporting will be done quickly and the finacial statements will also be more reliable than reporting manually. Therefore, the team filed the application computerized reporting by using the reporting software that generates the village fund financial statements as set out in Regulation No. 113/2015.</em></p><p align="center"><strong> </strong></p><p align="center"><strong>SARIPATI</strong></p>Pada tahun 2014, pemerintah dan DPR mengesahkan Undang-Undang Nomor 6 Tahun 2014 mengatur tentang hak dan kewajiban desa. Hal pokok dalam UU adalah adanya alokasi dana desa yang cukup besar untuk setiap desa. Pengesahan UU ini menimbulkan polemik dimasyarakat. Beberapa pihak menyambut gembira terbitnya UU tersebut karena adanya dana desa akan menjadikan desa sebagai pusat pembangunan. Sebaliknya, beberapa pihak berpendapat bahwa dana desa yang akan dialokasikan kepada desa akan menimbulkan potensi korupsi yang dilakukan aparat desa. Sebagai tindak lanjut UU tersebut, pemerintah juga telah menerbitkan Peraturan Menteri Dalam Negeri No. 113/2015 tentang Pengelolaan Keuangan Desa yang menjadi panduan bagi pemerintah desa dalam penata kelolaan keuangan desa. Oleh karena itu, pengabdian masyarakat ini bertujuan untuk  mengetahui berbagai permasalahan yang dialami desa terkait pengelolaan dana desa dan memberikan bimbingan dan pelatihan pengelolaan dana desa. Pengabdian di lakukan di Desa Kismoyoso dan Desa Giriroto Kecamatan Ngemplak Boyolali. Pada tahap awal pengabdian dilakukan observasi dan diskusi secara langsung dengan Kepala Desa Kismoyoso dan  Giriroto. Hal ini  bertujuan untuk memahami lebih dalam permasalahan kedua desa terkait pengelolaan dana desa. Hasil observasi dan diskusi menunjukkan bahwa permasalahan utama yang timbul adalah rendahnya pengetahuan dari kepala desa di kedua desa tersebut berserta pelaksana teknis terkait pengelolaan keuangannya desa berdasarkan Permendagri No. 113/2015. Hal itu ditambah lagi dengan belum adanya tenaga pendamping dari Kabupaten Boyolali yang diturunkan untuk mendampingi di kedua desa tersebut. Tim pengabdian menganggap pelaporan keuangan dana desa secara komputer merupakan solusi untuk mengatasi kendala tersebut. Permendagri No. 113/2015 hanya mengatur  format-format pelaporan secara manual dan tidak mensyaratkan adanya komputerisasi dalam pelaporannya. Disisi lain,  teknologi informasi komputer (TIK) telah semakin banyak digunakan karena biaya hardware dan software sudah cukup murah. Selain itu, sistem terkomputerisasi memiliki banyak keuntungan dibandingkan dengan sistem manual. Pelaporan dana desa mampu dilakukan dengan cepat dan output laporan keuangannnya juga akan lebih handal dibanding dengan pelaporan secara manual.  Oleh karena itu, tim pengabdian mengajukan penerapan pelaporan berkomputer dengan menggunakansoftware pelaporan dana desa yang menghasilkan laporan keuangan seperti yang diatur dalam Permendagri No. 113/2015. Proses pencatatan dan output laporan dari software ini dikembangkan mengacu pada Permendagri No. 113/2015 yang menjadi pedoman pengelolaan keuangan desa uantuk seluruh desa di Indonesia.

In the beginning 2004, Majelis Ulama Indonesia (Indonesia Ulema Council) released fatwa that definitely mentioned the proscribing of interest. In the period after fatwa, the main indicators of Islamic banks indicated a significant growth. Thus, the objective of this study is to investigate whether the financial performance of Islamic banks in the period before fatwa is different from that in the period after fatwa.  Furthermore, this study intends to examine the comparative financial performance of Islamic banks and conventional banks in the period both before fatwa and after fatwa. In evaluating banks’ performance, this study used various financial ratios categorized as profitability, liquidity, risk and solvency, and efficiency.  To determine the difference, this study used t-test. The result of this study indicates that, in general, comparison of financial performance of Islamic banks in the period before fatwa and after fatwa does not show statistically difference. Likewise, the result of inter-bank analysis also indicates that there is no major difference in performance between Islamic banks and conventional banks in the period both before fatwa and after fatwa

This research investigates the extent of corporate social responsibility (CSR) reporting of agriculture companies listed on the Indonesia Stock Exchange (IDX). Specifically, this research attempts to compare the level of CSR reporting before and after the issuance of The Capital Market and Financial Institution Supervisory Agency (Bapepam LK) Regulation No X.K.6 in 2012 related to the content of CSR disclosure in the corporate annual report. This research also examines company characteristics, which may influence the extent of corporate CSR reporting, namely, profitability and firms size. The annual report of 12 agriculture companies for three years (2011 to 2013) was used as a sample. The CSR reporting level was analyzed using content analysis based on an index under the Global Reporting Initiative (GRI) G3 sustainability framework. The index consists of voluntary and mandatory disclosure under the X.K.6 regulation. The paired-sample t-test indicates that the CSR disclosure level increased in 2012, immediately after the regulation issuance (significant at 5 per cent level). When this study categorizes the disclosure into mandatory and voluntary, the results suggest that both disclosures after the new rule are greater than those before the rule comes. These results indicate that the new rule’s issuance imposes companies to do more CSR activities, thereby improving the company’s annual report’s disclosure level. In terms of factors influencing CSR reporting, size positively influence CSR reporting in the agriculture industry. The result indicates that the larger the firm, the more resources available for the firm to do CSR activities reported in the company annual report.

This study aimed to obtain empirical evidence regarding the influence of corporate governance and audit quality on earnings management measures, as well as their relationship with the effect of family ownership. Research on earnings management has been widely conducted, but research in family firms is still limited, while based on previous observational data, 95% of companies in Indonesia are family firms. In addition, the difference in the concept of corporate governance in developing countries compared to developed countries is crucial in relation to company supervision patterns. Earnings management practices carried out by company management can be caused by the occurrence of information asymmetry in which management as an agent has more information related to the company than the company owner. This information asymmetry is used by managers to mislead other parties with the aim of increasing their managerial career or compensation. Implementing the corporate governance mechanism is a way to reduce earnings management. Another factor affecting earnings quality is audit quality. This study took a sample of manufacturing companies listed on the Indonesian Stock Exchange during the 2017- 2018 period. 152 sample data were tested. This study used secondary data obtained from annual reports of companies listed on the Indonesian Stock Exchange. Moderated regression analysis (MRA) was used. Corporate governance had no effect on earnings management and audit quality had a significant effect on earnings management behavior. Family ownership was able to strengthen the effect of audit quality in determining earnings management actions. Keywords: corporate governance, audit quality, earnings management, family ownership

Middle East respiratory syndrome coronavirus (MERS-CoV) has been shown to infect both humans and dromedary camels using dipeptidyl peptidase-4 (DPP4) as its receptor. The distribution of DPP4 in the respiratory tract tissues of humans and camels reflects MERS-CoV tropism. Apart from dromedary camels, insectivorous bats are suggested as another natural reservoir for MERS-like-CoVs. In order to gain insight on the tropism of these viruses in bats, we studied the DPP4 distribution in the respiratory and extra-respiratory tissues of two frugivorous bat species (Epomophorus gambianus and Rousettus aegyptiacus) and two insectivorous bat species (Pipistrellus pipistrellus and Eptesicus serotinus). In the frugivorous bats, DPP4 was present in epithelial cells of both the respiratory and the intestinal tract, similar to what has been reported for camels and humans. In the insectivorous bats, however, DPP4 expression in epithelial cells of the respiratory tract was almost absent. The preferential expression of DPP4 in the intestinal tract of insectivorous bats, suggests that transmission of MERS-like-CoVs mainly occurs via the fecal-oral route. Our results highlight differences in the distribution of DPP4 expression among MERS-CoV susceptible species, which might influence variability in virus tropism, pathogenesis and transmission route.Middle East respiratory syndrome coronavirus (MERS-CoV) emerged in the human population in 2012 and has been causing multiple outbreaks of human disease, mainly in the Arabian Peninsula 1 . The dromedary camel (Camelus dromedarius) has been shown to be the reservoir host for primary human infections 2-8 , although other susceptible animals 9-11 , including bats 12,13 , are suspected also to be hosts for this virus. MERS-like-CoVs have been sequenced from bat samples, mainly from insectivorous bats, but they have not yet been successfully isolated [14][15][16][17][18][19][20][21] . Screening of over 5000 insectivorous bats from Ghana, Ukraine, Romania, Germany, and the Netherlands showed that MERS-CoV-like viruses were detected in 24.9% of Nycteris bats and 14.7% of Pipistrelle bats 17 .MERS-CoV uses dipeptidyl peptidase-4 (DPP4) as its receptor to infect its target cells, including bat cells 22 . Analysis of DPP4 sequences from different bat species and in-vitro infection studies with various bat cell lines suggested that multiple bat species are susceptible to MERS-CoV 12,21,23 . MERS-like-CoVs probably also use DPP4 as indicated by studies on the Tylonycteris bat CoV HKU4, one of the MERS-like-CoVs 21 . HKU4 uses DPP4 to infect both bat and human cells in vitro 24,25 . It is known that DPP4 is differently distributed in the respiratory tract of humans and other susceptible livestock animals, including dromedary camels 9,26 . DPP4 expression in the nasal epithelium of the camel, llama, and pig allows them to develop upper respiratory tract infection upon intranasal inoculation with MERS-CoV 2,9,26 , while in humans, DPP4 is exclusively expressed in the lower respiratory tract epithelium,...

Environmental reporting is the preparation, presentation, and dissemination of information on how the company interacts with the natural environment. The report is commonly presented to its stakeholders in the company’s annual report. The purpose of this study is that empirically examine the impact of corporate governance practices on environmental reporting. The corporate governance characteristics utilized in the study are audit committee effectiveness, board size, and ownership concentration. While size and profitability is the control variable of the study. One hundred and two manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2017 were used as a sample, resulting in 306 company observations. Employing data panel regression analysis, the results indicate that audit committee effectiveness and board size positively influence environmental reporting. These results suggest that the more effective the audit committee is, and the higher the number of commissioners in the company, the higher the company’s encouragement to provide environmental information in the company’s annual report. The study also found that size positively associate with environmental disclosure. The study offers additional perspectives on factors that can affect the listed companies to report environmental reporting within the G4 environmental framework of the Global Reporting Initiative (GRI). Hence, the capital market authority agency may strengthen the regulation related audit committee to improve environmental awareness in IDX.

Greenhouse gas or carbon emissions produced by manufacturing operations and other highly emitted industries are causes of global warming. Therefore, either in the sustainability reporting or in the corporate social and environmental reporting section, as stated in the annual report, the company usually discloses its activities related to carbon emission handling for sustainable business. In Indonesia, however, the extent of carbon emission disclosures is voluntary. The objective of this study was to investigate the effect of audit committee characteristics, financial performance, and listing age on carbon emissions reporting of highly emitted companies in Indonesia. Audit committee characteristics were measured by the number of audit committee members and the number of audit committee meetings, while Altman financial distress model measured financial performance. A checklist based on the Carbon Disclosure Project (CDP) evaluated the greenhouse gas emissions disclosures. This study uses 99 companies of highly emitted industry listed on the Indonesia Stock Exchange. Results of multiple regression analysis indicate that the number of audit committee meetings positively affects the greenhouse gas emissions report. The result suggests that the more active the audit committee in the company in conducting meetings, the higher the company’s incentives to disclose carbon emission in the company’s annual report or the sustainability reporting. The study provides insight into the regulation released by the capital market authority agency regarding strengthening factors that may influence listed companies to report their carbon emission.