As one of the alternative forms of Islamic Social Finance, could be potentially developed to achieve the Sustainable Development Goals in Indonesia, particularly providing a major solution for socio-economic problems, such as poverty, improving education quality, and giving a lifelong learning opportunity, unemployment, and many more. But, unfortunately, due to the absence of a universal standard of evaluation, the implementation of in Indonesia has not been optimal. Therefore, this study proposes the National Index ( or IWN) for improving the governance system and measuring performance at national and regional levels.
View Article and Find Full Text PDFThis study explores the extent of the United Nations Sustainability Development Goals (UN SDGs) implementations by listed companies in Indonesia. It also evaluates whether the SDG practices differ between state-owned enterprises (SOEs) and private companies listed in the Indonesia Stock Exchange (IDX). The main contributions of this paper are twofold: (1) it compares SGD reports and disclosures of listed SOEs vis-à-vis listed private companies in a developing country, and (2) it evaluates and compares the SGDs disclosures before and during the COVID-19 pandemic.
View Article and Find Full Text PDFInnovative learning techniques are needed, to match the expectations of the current audience to improve business ethics education for the twenty-first century. One of the innovative technologies which is believed to have a big effect on a bachelor's degree is augmented reality (AR). Incorporating AR into the modern education system is expected to produce optimal augmentation in the learning and teaching environment.
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