Explore the vast range of titles available.

This study aims to provide a comprehensive comparative study about the implementation of integrated reporting in four countries, Indonesia, South Africa, Japan, and Singapore. Using content analysis, we document that, in terms of elements of integrated report content firms listed in the two countries in which integrated reports are not mandatory, Japan and Singapore, are equal with South Africa, which requires its listed firms to publish integrated report. We also document that, in Indonesia, the five firms selected are shown to outline most of the elements of integrated reporting content and its principles guidelines even though it's not comprehensive.

Capture-based aquaculture specially considers the fattening or on-growing of species which is based on the wild-caught seed. The survey was conducted to evaluate the sustainability of eel nurseries based on the catch of glass eels carried out by aquafarmers in Segara Anakan Cilacap, which decreased after the pandemic occurred in this region. Before the Covid-19 pandemic, there were 50 glass eel aqua-culturists, however during and after pandemic there was 29 glass eel aqua-culturists and mostly in Kedungreja District. There were two glass eel nurseries areas in Cilacap, namely around the Serayu and Citanduy rivers. In the east, there are areas of Maos and Kesugihan, while in the west in Kawunganten, Kaliwungu-Kalicengis Kedungreja and Gandrungmangu. The technology of the glass eel nursery was reliable, in the seedling areas, Segara Anakan, where most eels were produced.

The aim of this study is analysing factors influencing on the MSMEs Performance Improvement of the Female Entrepreneurship in Banyumas Regency. This study use quantitative method with regression model. Samples consist of 75 persons of MSMEs with the owner or manager as respondents, data gathered by using questionnaire instrument. Base on regression analysis, showed that funding, financial literation and business scale are significantly influence to increasing MSMEs performance, of the Female Entrepreneur in Banyumas Regency. Three other variables, namely: HR competence, entrepreneurial orientation and cost control do not affect the increase in MSME performance. MSME performance can be improved by staying focused on the financial aspects:funding, financial literacy and business size. Other business improvement can be pursued by enhancing HR competencies through training programs and applying entrepreneurial orientation in their business.Female entrepreneurs as owners and MSME entrepreneurs are also very important to control costs as an internal factor that can be controlled.

Labor Fishermen poverty has been an issue for a long time. Several factors cause fishermen poverty, environmental conditions of resources, culture, and structural. The purpose of this paper is to propose a community empowerment model, especially labor that the government can carry out in collaboration with universities and industry. The model formulated in this paper is compiled by conducting a study of the fishermen’s life in the village of Menganti Cilacap. In-depth interviews with fishermen and the village government are done to collect the data. An analysis was conducted to identify fishermen’s needs through government cooperation with universities and industries related to fishermen. The Triple Helix strategy, in this case, is carried out by researchers from Jenderal Soedirman University (university), the Menganti regional government, and the Department of Industry, Trade and Cooperatives (government), and the Mina Sidat Bersatu Cooperative (Industry). Implementing the triple helix strategy is expected to produce real breakthroughs that can be applied directly to improve labor fishermen’s welfare.

Coal production that conducted open mining techniques transformed the ecosystem and was followed by the degradation of land quality. After the activity, biodiversity loss and water and soil damage occur in the ecosystem. This study observed the potential of endangered trees as essential elements of the ecosystem that experienced negative impacts after the coal mining activity and how to improve the situation. Vegetation analysis was conducted with eight line of plotted stripe random sampling, and followed with calculation of IVI, diversity index, and evenness index. Tree identification in the 3.2 ha of sample plot in the forest area of the coal mining concession indicated that there are 224 species of trees and 17 species are endangered with the domination of the Dipterocarpaceae family and one species is protected. Collection of seedlings and saplings of the species, followed by transferring the plants into the arboretum area developed to protect tree species in the surrounding area, could be a solution to ensure the species’ existence. Using seedlings and saplings as enrichment species in the restoration and rehabilitation area are also an application of biodiversity offset that is part of sustainable biodiversity management in the mining industry.

The aims of this study was to analyze the influence of Entrepreneurial orientation and business scale to the performance of Micro and Small Enterprises (MSEs) on Women Entrepreneur Community in Banyumas Districts, Central Java Province, Indonesia. This causally study used regression analysis take data of 31 entrepreneurs as respondents and data gathered by using questionnaire instrument. The results showed that simultaneously entrepreneurial orientation and business scale affect to MSEs performance. Partially, entrepreneurial oriented do not significantly influence to corporate performance; but the business scale significantly affect to MSEs performance. Base on the result, MSEs entrepreneurs need to direct the various resources they possess through the creation of proactive innovations and the courage to face risks is expected to produce better MSEs performance.