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This study aims to analyse the effects of environmental performance, profitability, and leverage on the environmental disclosure in mining industry sector companies listed on the Indonesia Stock Exchange. The sample of this study was 15 mining companies which were selected by using a purposive sampling technique. We collected the company's annual report over the period 2014 – 2021. The results showed that environmental performance had a positive and significant effect on environmental disclosure. In this case, the Corporate Performance Rating Program (PROPER) rating was able to prove that there was a significant influence between the Global Reporting Initiative (GRI) as a form of its responsibility and the extent of environmental disclosure. In addition, profitability produced a negative and significant effect on environmental disclosure. The company considered that it was no longer necessary to carry out environmental disclosure when the company has made a profit annually because the company's environmental performance was good. Finally, leverage had a negative and significant effect on environmental disclosure. Thus, when the leverage of the company reached the maximum point, the company chose to pay off the debt, instead of conducting environmental disclosure.

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This paper empirically tried to analyze the effects of education on the gender wage gap in Indonesia and to examine whether globalization could alter such a relationship. We modified a decomposition method for the panel dataset that corresponds to the National Socio-Economic Survey from 1996 to 2016. Overall, we found that schooling could significantly influence the salary discrepancy. We also proved that globalization did matter in explaining the relationship between the educational attainment and the salary gap. Here, it could widen the difference in the remuneration. Based on the results, strengthening the gender-responsive budget at the national government level might be one of the solutions. Basically, it actually started with a new awareness of the budget that was not genderneutral. Thus, the positioning of women in education and decision-making process is very crucial for the future of development.

For several decades, many scholars have widely debated the nexus between devolution of fiscal powers and efficiency. However, several studies have neglected the role of institutions and other institutional settings in fiscal decentralization. This study augments the literature by revisiting the fiscal decentralization–growth nexus regarding institutional quality in 24 developing countries over the period 1990–2014. By using estimators of fixed effects (FE), random effects (RE), and the system generalized method of moments (GMM), it is shown that growth depends on the level of fiscal authority and its interaction with institutions. In this case, increasing the extent of cosharing has a detrimental effect on growth in countries with poor governance, a high risk of corruption, and nondemocratic governments. However, shared rule contributes to growth by enhancing the degree of law and order and the quality of bureaucracy.

This study aims to determine and analyze the effect of transformational leadership, compensation and work discipline on employee performance mediated by work motivation at Pertamina upstream data center (PUDC). The sampling method used is cluster random sampling. From a population of 125, all of them were taken as samples for this study. The analytical method used is Path Analysis using AMOS 22 software. The results of this study show that transformational leadership and compensation have a positive and significant effect on work motivation, work discipline has a negative and significant effect on work motivation, transformational leadership, compensation and work discipline have a positive and significant effect. on employee performance, transformational leadership, compensation and work discipline on employee performance mediated by work motivation has a positive and significant effect.

25% which is in the criteria of being deficient in increasing its PAD. The degree of effectiveness of PAD is 110.29% with the criteria for being very effective, good and capable in the management of PAD. From the REKD side, it was 655.42% with ineffective criteria, that is, the total regional expenditure figure was greater than the realization of PAD. Harmony in Operational Expenditures is at 39.17%, which is less than half of the total Regional Expenditures or less than 50%. The balance of capital expenditures is 18.45%, which reflects that the amount of regional expenditure allocations for capital expenditures is harmoniously below the 20% figure. District Government Magelang still prioritizes short-term annual Operational Expenditures from its APBD compared to Capital Expenditures for long-term development.