This study investigates the relationship between Sustainable Development Goals (SDGs) disclosure and earnings management in the Indonesian banking sector. The research addresses whether SDG disclosure reflects a symbolic or substantive legitimacy strategy by examining its association with earnings management as a reflection of opportunistic accounting behavior. The SDG disclosure index is constructed using content analysis of GRI-based sustainability reports, and earnings management is measured through the loan loss provisions (LLP) model. The research sample consists of listed Indonesian banks for the 2016–2023 period that publish GRI-based sustainability reports, resulting in a final sample of 157 firm-year observations. Regression analysis with robust standard errors was employed to test the hypotheses and explore the moderating role of PSAK 71 implementation in the relationship. The findings show that SDG disclosure is positively associated with earnings management practices, demonstrating a symbolic strategy. This positive association became more apparent in the PSAK 71 implementation, which implies enhanced managerial discretion. These findings are consistent both for overall SDG disclosure and across each SDG pillar, as well as testing with different model specifications. These findings suggest that sustainability disclosure may be used as a channel for opportunistic behavior, particularly in contexts where accounting changes expand the scope of managerial discretion.
This study analyzes internal risk management at Waluyo Joyo, a dragon fruit aggregation MSME in Banyuwangi, Indonesia. MSMEs are crucial to the national economy, yet they often lack formal risk management systems. Waluyo Joyo, despite having stable cash flow, faces sustainability threats due to its highly informal, owner-centric operational model, absence of Standard Operating Procedures (SOPs), and rudimentary financial recording. The research problem is how to prioritize the main risks to ensure the business's sustainability. The objective is to identify and prioritize the key internal risks managerial, operational, and financial using a qualitative case study approach. The method involved in-depth interviews with the business owner and employees, coupled with direct observation. Data were analyzed thematically and assessed based on likelihood and impact to create a risk prioritization matrix. The findings reveal that the most critical risks are managerial and operational. The lack of a formal management structure and written SOPs leads to inconsistent fruit sorting quality, communication gaps, and high dependence on volatile freelance labor. These issues directly cause financial inaccuracies and supplier dissatisfaction. The primary implication is that mitigating the foundational managerial risks is essential for improving operational stability and financial transparency. This study provides a structured framework for the owner to prioritize and address risks, offering a practical model for similar agribusiness MSMEs to enhance their resilience and long-term sustainability.
Diabetes mellitus is associated with an increased risk of several malignancies, driven by shared pathophysiological mechanisms including chronic inflammation, oxidative stress, insulin resistance, and dysregulated growth factor signaling. This study adopts a narrative and mechanistic review design, synthesizing evidence from preclinical and selected clinical studies to examine how marine-derived nutraceutical compounds potentially modulate molecular pathways implicated in diabetes-induced carcinogenesis. The review focuses on key bioactive classes, including marine polysaccharides (e.g., fucoidan and alginate), omega-3 fatty acids (eicosapentaenoic acid and docosahexaenoic acid), polyphenols (fucoxanthin and phlorotannins), and marine peptides. Across experimental models, these compounds have been consistently associated with reduced markers of oxidative stress, suppression of pro-inflammatory mediators (e.g., NF-κB and IL-6), and modulation of insulin-related pathways such as IGF-1/PI3K/Akt and MAPK signaling. Reported effects include reductions in reactive oxygen species levels, downregulation of inflammatory cytokine expression, and improved metabolic biomarkers in in vitro and animal models. However, the evidence remains largely preclinical, with substantial heterogeneity in compound composition, dosing, and bioavailability across studies. Consequently, direct clinical efficacy cannot be inferred. Key limitations include reliance on experimental models, limited quantitative comparability across studies, and translational barriers related to standardization, pharmacokinetics, and long-term safety. Overall, this review provides a mechanistic framework that may inform future translational and clinical investigations, while underscoring the need for rigorously designed human studies.
Tauopathies, including Alzheimer’s disease (AD), progressive supranuclear palsy (PSP), corticobasal degeneration (CBD), and frontotemporal lobar degeneration with tau pathology, are unified by pathogenic tau misfolding, post-translational modification, aggregation, and network-level spread. Yet decades of drug development that predominantly pursued single nodes (e.g., one kinase, one aggregation inhibitor, one monoclonal antibody epitope) have repeatedly delivered late-stage disappointments, underscoring a central lesson: tauopathy behaves less like a linear pathway and more like a coupled system of proteostasis failure, neuroinflammation, synaptic-mitochondrial stress, and metabolic dysregulation. This review examines rhizomes (notably Zingiberaceae genera such as Curcuma, Zingiber, Alpinia, Kaempferia, and Boesenbergia) as chemically diverse “multi-target platforms” whose bioactives can engage several tau-relevant nodes simultaneously. We synthesise evidence across tau phosphorylation (GSK-3β/CDK5 and upstream stress signalling), tau aggregation and seeding, autophagy-lysosome and proteasome pathways, redox-mitochondrial resilience, neuroinflammatory circuits (NF-κB/NLRP3), and neuro-metabolic signalling (insulin-PI3K-AKT, AMPK-mTOR). A translational lens is applied throughout, focusing on drug-likeness and CNS multiparameter optimisation; BBB permeability and efflux; metabolism and bioavailability constraints; and formulation strategies (nanoparticles, phytosomes, engineered exosomes) that may render rhizome-derived scaffolds more clinically plausible. We conclude that rhizomes offer credible mechanistic hypotheses for tau modulation, but progress depends on rigorous standardisation, realistic exposure matching, biomarker-driven study design, and a shift from “single-compound optimism” to network pharmacology with translational discipline.
Higher education in Indonesia provides opportunities for personal and academic development, yet migrant students often face complex challenges, including adapting to new social and academic environments, managing independent living, and meeting high academic demands, which can lead to procrastination and increased academic stress. This study examined the relationship between academic procrastination and academic stress among migrant university students, with self-compassion as a mediating variable. A quantitative correlational design with mediation analysis was employed, involving 140 migrant students who completed online self-report questionnaires measuring academic procrastination, academic stress, and self-compassion. Mediation analysis using JASP 18.3 and bootstrapping showed that academic procrastination had a significant positive effect on academic stress (estimate = 0.338, p < .001), while self-compassion partially mediated this relationship, reducing the stress associated with procrastination (indirect effect = 0.084, p = 0.005). The total effect of procrastination on stress was also significant (estimate = 0.442, p < .001). These results indicate that self-compassion acts as a protective factor, helping migrant students cope with the psychological burden of procrastination. Interventions aimed at fostering self-compassion may therefore enhance emotional well-being, academic adjustment, and resilience, supporting students in managing academic challenges and promoting success in higher education contexts.Pendidikan tinggi di Indonesia memberikan peluang untuk pengembangan pribadi dan akademik. Namun, mahasiswa migran sering menghadapi tantangan yang kompleks, termasuk beradaptasi dengan lingkungan sosial dan akademik yang baru, mengelola kehidupan mandiri, serta memenuhi tuntutan akademik yang tinggi, yang dapat menyebabkan prokrastinasi dan meningkatnya stres akademik. Penelitian ini mengkaji hubungan antara prokrastinasi akademik dan stres akademik pada mahasiswa migran, dengan self-compassion sebagai variabel mediasi. Desain penelitian yang digunakan adalah kuantitatif korelasional dengan analisis mediasi, melibatkan 140 mahasiswa migran yang mengisi kuesioner daring berbasis self-report untuk mengukur prokrastinasi akademik, stres akademik, dan self-compassion. Analisis mediasi menggunakan JASP 18.3 dan teknik bootstrapping menunjukkan bahwa prokrastinasi akademik memiliki pengaruh positif yang signifikan terhadap stres akademik (estimate = 0,338, p < 0,001), sementara self-compassion memediasi secara parsial hubungan tersebut dengan menurunkan tingkat stres yang terkait dengan prokrastinasi (indirect effect = 0,084, p = 0,005). Pengaruh total prokrastinasi terhadap stres juga signifikan (estimate = 0,442, p < 0,001). Hasil ini menunjukkan bahwa self-compassion berperan sebagai faktor protektif yang membantu mahasiswa migran mengatasi beban psikologis akibat prokrastinasi. Oleh karena itu, intervensi yang bertujuan untuk meningkatkan self-compassion dapat memperkuat kesejahteraan emosional, penyesuaian akademik, dan resiliensi, sehingga mendukung mahasiswa dalam menghadapi tantangan akademik dan mencapai keberhasilan di pendidikan tinggi.
