Sultan Ageng Tirtayasa University

This study investigates the effects of Circular Economy-Based Eco-Tourism (CEBE) and Environmental Literacy on marine conservation and marine ecosystem resilience, mediated by Plastic Pollution Reduction (PPR) and Ecosystem Restoration (ER, in coastal communities of Banten, Indonesia. The study is motivated by the persistent gap between eco-tourism initiatives and measurable ecological outcomes, particularly the limited integration of circular economy practices and environmental literacy in addressing plastic pollution and ecosystem restoration simultaneously. Using survey data from 341 respondents and Partial Least Squares Structural Equation Modeling (PLS-SEM), the results indicate that both CEBE and EL positively influence PPR and ER, which in turn contribute to marine conservation. Marine conservation is strongly associated with enhanced marine ecosystem resilience, highlighting the interconnectedness of ecological, social, and economic dimensions. Mediation analysis revealed that some indirect pathways were not significant: PPR did not mediate the effects of CEBE or EL on marine conservation, and ER did not mediate the effect of EL. These findings suggest that individual behaviors alone may not guarantee ecosystem-level improvements without supportive policies, sustained community engagement, and institutional mechanisms. Effect sizes show that EL has a large influence on PPR, while CEBE and ER exhibit moderate effects. High R² values indicate substantial explanatory power but may reflect limitations inherent in self-reported, cross-sectional data. This study offers three main contributions: (1) a theoretical contribution by integrating CEBE with environmental literacy within a socio-ecological resilience framework; (2) a methodological contribution by modeling plastic pollution reduction and ecosystem restoration as parallel mediators using PLS-SEM; and (3) a practical contribution by identifying multi-level interventions linking community behavior, conservation practices, and ecosystem resilience. Limitations include potential self-report bias, context specificity, and cross-sectional design, which constrain causal interpretation. Future studies employing longitudinal or experimental designs are recommended to validate and extend these findings.

This study aims to analyze the factors that influence the audit reports late, by highlighting the influence of financial performance, corporate governance mechanisms, and audit quality. The timeliness of audit reports is a fundamental element in financial reporting that has a significant impact on decision-making by stakeholders as well as the perception of the reliability of the financial statements. This study adopts an explanatory approach using panel data analysis, which involves ordinary least squares (OLS), fixed effect, and random effect regression models. The secondary data used includes companies listed on the Indonesia Stock Exchange that experienced late submitting annual reports during the period 2018 to 2023. The results of the analysis show that financial performance has no significant effect on the audit reports late, although this variable shows a positive coefficient. Independent commissioners negatively significantly affect audit reports late, which is in line with agency theory that highlights the role of independent commissioners in reducing conflicts of interest. In contrast, the independent audit committee did not have a significant effect on audit reports late, indicating the need to strengthen the role of this committee in corporate governance. Audit quality was found to have a significant positive effect on audit reports late, suggesting that auditors with high reputations tend to take longer to complete the audit process. The findings of this study make an important contribution to the understanding of the determinants of audit reports late and its implications for corporate governance and auditing practices. This research is expected to contribute to the development of theory and practice in the field of financial reporting and auditing, as well as provide strategic recommendations to improve the timeliness of audit reports through strengthening financial performance, corporate governance, and audit quality.

Chitosan-graft-poly(acrylic acid) (Cs-g-PAA) superabsorbent polymers (SAPs) were synthesized to evaluate the effects of alkali-assisted hydrolysis and crosslinking density on swelling behavior and structural characteristics. Swelling performance was assessed through equilibrium swelling and kinetic analysis, whereas morphology was examined by scanning electron microscopy (SEM). The results show that alkali-assisted hydrolysis significantly enhances swelling capacity by increasing ionic carboxylate functionality, with optimal performance at low crosslinker content. Swelling kinetics follow the pseudo-second-order model, indicating interaction-controlled water uptake. SEM observations reveal heterogeneous macroscopic morphologies influenced by processing conditions. Overall, controlled chemical modification is essential for tailoring chitosan-based SAPs for water-retention applications.

Public Application Programming Interfaces (APIs) have become an integral component of digital ecosystems, enabling organizations to access external data sources and transform them into meaningful strategic insights. Alongside the rapid expansion of open data and platform-based services, organizations increasingly rely on public APIs to support decision making, market analysis, and strategic planning. However, many organizations still struggle to move beyond technical implementation and fully integrate API-based data into managerial and strategic processes. This study aims to explore how public APIs are leveraged to generate strategic business insights, focusing on organizational practices, interpretive processes, and contextual factors that shape their effective use. To address this aim, the study adopts a qualitative multiple case study approach involving organizations operating in data-intensive digital business environments. Data were collected through semi-structured interviews with managers and analysts, complemented by document analysis and limited observation, and were analyzed using thematic analysis. The findings reveal that public APIs function not merely as technical connectors, but as strategic resources that enhance market sensing, support managerial judgment, and enable greater strategic agility. At the same time, the study identifies recurring challenges related to data quality, dependency on external API providers, governance mechanisms, and trust in externally sourced data. By providing an in-depth, process-oriented understanding of API utilization, this research contributes to the digital business and data-driven strategy literature, particularly from a qualitative perspective that remains underrepresented. The study also offers practical insights for organizations seeking to align public API usage with strategic objectives, highlighting the importance of analytical interpretation, leadership involvement, and governance practices in transforming external data into actionable business insights.

Ginger Rhizome is potential to be sold in form of ginger oil. The distillation process was needed to fi nd out the most profi table ginger to be sold in form of ginger oil. The research objectives are to fi nd out comparison of “rendemen” from rind and fl esh of gajah, emprit, and red ginger using water and steam distillation process with capacity: 5000 gram of raw materials. Characteristic test performed to fi nd out the feasibility of sales accordance with Essential Oil Association Standard. Result showed that the highest rendemen is red ginger rind: 1,102%, while the lowest is gajah ginger fl esh: 0,248%. Gajah ginger oil is not feasible to be sold in world market because of it soaping number that reached 25.52%.