This research aimed to measure the performance of Islamic banks using the Sharia Maqashid Index approach and examine its effect on firm value. This current research used the Islamic Commercial Banks in Indonesia as its object, with an observation period of 2012-2018. The sampling method used was purposive sampling. It was done by setting certain criteria according to the purpose of the research and produced a total of 9 Islamic Commercial Banks (ICB) as the research sample. Sharia Maqashid Index measurement results showed the ICB performance ranked from the highest to the lowest were as follows: 1) Mandiri Syariah; 2) Panin Syariah; 3) BCA Syariah 4) Bank Muammalat Indonesia; 5) BRI Syariah; 6) Bukopin Syariah; 7) BNI Syariah; 8) Mega Syariah; 9) Maybank Syariah. The results of hypothesis testing indicated that the sharia maqashid index has an impact on increasing the value of Islamic Commercial Banks. The results of this research provided a significant contribution to the management of Islamic banks, Bank Indonesia, and the Islamic Financial Accounting Standards Development Board. For managers of Islamic banks, the results of this research can be used as performance evaluations so that the goals of establishing Islamic banks, one of which is the public interest, can be achieved. For Bank Indonesia, the results of this research can be used to design policies that can encourage Islamic banks to improve sharia-based performance. As for the Islamic Accounting Standards Board, it can be used to develop sharia compliance audit standards that can guarantee the application of sharia principles in Islamic bank operations.

The aim of this study is to determine whether environmental, social, and governance (ESG) disclosures have an effect on reducing information asymmetry between managers and stock market participants. This study tries to provide a comprehensive analysis of the company's ESG disclosure strategy. The data used in this study were collected from companies listed on the ESG Sector Leaders BEI KEHATI (ESGSKEHATI) and ESG Quality 45 IDX KEHATI (ESGQKEHATI). The findings show that ESG disclosure reduces stock market asymmetry. From these results, ESG disclosure strengthens the informativeness of environmental disclosures for the stock market. Stakeholders must assess and maintain an increased flow of information, a more efficient disclosure strategy becomes essential if companies are to convey a true picture of their ESG performance. The concept of company development in increasing ESG can be done through maintaining the surrounding environment, sustainable development, and establishing governance. The role of the company is also important, for example by maintaining good relations with employees, suppliers, consumers, shareholders, and various organizations or individuals who interact with the company.

The management of new products is a form of innovation that boosts the economy of the local area and even the state. Empowerment of the social community through the MSME development approach through community groups will have a positive impact on village development, especially in Wangon Village, Banyumas Regency. The thing that underlies this service is the existence of a superior commodity in the village of Wangon, namely in the form of brown sugar which can be used as a new product that can increase local income. The problems faced by the community are the absence of modern technology that accelerates the production process as well as bookkeeping and marketing that can add to the production process and smooth production.

This study aims to examine the implementation of Islamic maqasid performance in Islamic banks by considering the influence of the aspects of Intellectual Capital (IC) and the Sharia Supervisory Board. This study uses a sample of Islamic banks in Indonesia that are registered with the Financial Services Authority. The number of observational data is 148 data during the 2008-2020 period. To test the research hypothesis used panel data regression model analysis. The analytical tests used in this study were the preliminary test (Breusch-Pagan, likelihood test, hausman test) , diagnostic tests (heteroscedasticity test and autocorrelation test) and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use a random effect model . The results of the study reveal that Intellectual Capital (IC) has a positive influence on the performance of Islamic maqashid . Utilization of Intellectual Capital (IC) that is more optimal can improve the performance of higher Islamic banking maqashid sharia.

Eco-efficiency is one of the ways companies can help realize the world agenda, namely the Sustainability Development Goals. This study aims to examine the impact of implementing eco-efficiency on firm value moderated by financial performance as measured by ROA and ROE. The sample taken consisted of panel data from 140 energy companies from 2017-2021. The data obtained was then analyzed using panel data regression. This study proves that eco-efficiency has a positive effect on firm value. Companies that implement eco-efficiency have a higher company value than companies that have not implemented the concept of eco-efficiency. financial performance ROA (return on assets) has a negative effect on firm value which indicates the performance of company management in using company assets is not managed effectively and efficiently. While the financial performance of ROE (return on equity) has no effect on firm value because there are companies that use profits for retained earnings and are not distributed to shareholders. Meanwhile, the results of testing financial performance variables using ROA (return on assets) and ROE (return on equity) proxies as moderators in this study cannot strengthen or weaken the relationship between eco-efficiency and firm value.