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.

This study examines the conflict resolution practices of Baduy, Kajang, and Suku Anak Dalam (SAD) Jambi communities, all of whom continue to apply customary law to address violations within their territories. Using a combination of normative and empirical methods with snowball data collection, the research identifies the traditional mechanisms through which these communities maintain social order. Baduy resolve disputes through Silih Hampura, carried out via the Ngabokoran process and guided by Pikukuh, an unwritten code defining customary violations and their resolutions. Kajang apply Pasang Ri Kajang, an oral system that uses oaths, crowbar-burning, or incense-burning rituals in conflict settlement. The SAD Jambi follow a customary framework consisting of four primary and four secondary principles and dua belas categories of violations. Conflict resolution in Kajang and SAD communities typically involves customary fines, while the Baduy impose banishment rather than imprisonment. Across the three groups, the central aim of customary dispute resolution is the restoration of cosmic religious balance, benefiting not only the parties involved but the community and the wider natural order.

Free consent is the substantive, not merely formal, foundation of a valid marriage under Indonesian Islamic family law a proposition this article advances through doctrinal analysis of South Jakarta Religious Court Decision Number 100/Pdt.G/2023/PA.JS, in which a marriage contracted under parental coercion was annulled. Using a normative-qualitative case-study approach that combines statutory, KHI, and classical fiqh analysis with close reading of the certified court decision, the study identifies two principal findings. First, the petitioner, a woman who had never met the respondent prior to the akad, sought annulment on the ground that the marriage was orchestrated entirely by the parents of both parties without her genuine consent, and that the respondent left for Surabaya the day after the ceremony without consummation. Second, the panel grounded annulment on Article 6(1) and Article 22 of Law No. 1/1974, Article 71(f) of the Compilation of Islamic Law, and prophetic traditions affirming a woman’s right to repudiate a marriage contracted without her permission. The article argues that these sources converge on a four-register theory of marital consent as rukn of contract, statutory condition, codified Islamic law, and treaty-based right and offers an evidentiary template that practitioners may apply to distinguish genuine coercion from post-hoc dissatisfaction.

Blockchain technology has emerged as a transformative innovation in digital accounting, offering robust mechanisms to enhance auditability, data integrity, and fraud prevention. This study examines how blockchain-based audit trails can improve transparency and strengthen fraud detection within modern accounting information systems. Adopting a conceptual-analytical research design supported by secondary empirical evidence, the study analyzes data drawn from recent peer-reviewed case studies, industry reports, and documented implementations of permissioned blockchain systems in auditing and financial reporting contexts. The analysis focuses on core blockchain characteristics-immutability, decentralization, cryptographic security, real-time verification, and transaction mining-and evaluates their implications for audit processes and governance mechanisms. The results highlight that blockchain-enabled audit trails allow continuous access to verified transactional data, significantly improving early detection of anomalies, reducing opportunities for data manipulation, and enhancing the reliability of financial reporting. The study further demonstrates that permissioned blockchain architectures, combined with smart contract automation, can operationally support real-time audit logging and procedural compliance while minimizing human error. However, empirical insights also reveal critical implementation challenges, including interoperability constraints, scalability issues, regulatory uncertainty, and organizational resistance. In terms of contribution, this research offers a conceptual and methodological contribution by developing an integrated blockchain-based auditing framework that systematically links technological features with audit objectives and fraud prevention mechanisms. Unlike prior descriptive reviews, this study explicitly positions its framework against existing auditing and blockchain literature, clarifying how blockchain-based audit trails extend current auditing theory and provide practical design implications for enterprise accounting systems. Overall, the findings advance scholarly understanding of blockchain-enabled auditing and provide actionable insights for auditors, system designers, and regulators seeking to implement next-generation digital audit infrastructures.