Prior empirical studies revealed that firms with high environmental performance tend to be profitable, but questions persist about the nature to the relationship. Those questions are referred to: "Does stronger environmental performance really lead to better financial performance?" Alternatively, "Is the observed relationship the outcome of some other underlying firm attributes?" The long debate about the relationship between environmental performance and firm performance in emerging economies still remain inconclusive and offer further explorations, especially in the context of emerging countries, which its rapid growth does not only carry social progress but also environmental challenges. Recent heuristic findings reveal that on average, while 42% of emergingmarket companies support environmental commitments in the form of policies or statements, they remain weaker on implementation and progress tracking. Little empirical research into the effect of environmental disclosure together with environmental performance on firm performance is done in Southeast Asian countries. This study extends the literature that has been done mostly in western societies by proposing a further linkage between environmental disclosure, environmental performance, and financial performance, which is rarely investigated in developing societies. The study analyzed 33 Indonesian manufacturing firms that were listed in Indonesian Stock Exchange (IDX) and reported their environmental performance assessment to the Ministry of Environment Indonesia. Statistic methods used for testing the hypothesis were T-test and multivariate regression model. The empirical results reveal that environmental performance has significantly influenced financial performance of the Indonesian manufacturing firm. However, one striking finding in this study is the insignificant influence of environmental disclosure on firm's financial performance. Meanwhile, environmental performance and disclosure simultaneously have significant effect on firm's financial performance. These results explicitly show how firms in emerging countries are going to be more concerned with environmental sustainability and long-run profitability.

Penelitian ini bertujuan untuk menentukan kenaikan jabatan karyawan pada Dinas Kesehatan Provinsi Sumatera Selatan dengan menggunakan metode AHP (Analytic Hierarchy Prcess) dan SAW (Simple Additive Wieght). Metode AHP digunakan untuk menentukan bobot dari setiap kriteria, sedangkan metode SAW digunakan untuk menentukan rangking kenaikan jabatan karyawan. Proses kenaikan jabatan ini dibuat menggunakan bahasa pemrograman microsoft visual studio. Pengujian yang dilakukan pada penelitian ini yaitu pengujian blackboxdan pengujian akurasi. Hasil Pengujian black box menunjukkan bahwa sistem dapat berjalan dengan baik sesuai dengan fungsinya, sedangkan pengujian akurasi diuji dengan membandingkan hasil dari perhitungan Dinas Kesehatan, dengan hasil perhitungan metode AHP, hasil perhitungan metode SAW dan hasil perhitungan AHP & SAW dalam menentukan kenaikan jabatan karyawan. Hasil pengujian akurasi pada 3 kasus uji tersebut diperoleh bahwa metode AHP & SAW lebih baik dibangdingkan metode AHP dan metode SAW. Hasil akurasi metode AHP dan SAW pada kasus 1 adalah 100%, pada kasus 2 adalah 100%, dan pada kasus 3 adalah 50%.

The era of information disclosure is characterized by increasingly sophisticated information technology and well-educated society. That matter has implications for the demands of increasing the quality of public services managed by the government, amid the limitations of the budget, human resources, institutions, and governance. This research encourages the development of the state administration innovation system (SINAGARA) to leverage the performance of regional government. The ways can be taken is to establish an innovation implementation unit/task force where the Regional Research & Development Agency as the leading sector, provide incentives for tasks unit Innovators and innovator agents and encourage innovation-based budgeting. The importance of building a state administration innovation system (SINAGARA) for regional governments-by utilizing developing information technology - is an indicator of regional head and high leadership performance, and optimizing the role of regional government as the leading sector of development the state administration innovation system.

To realize effective governance, the central government has issued a policy to simplify the bureaucracy. One of these policies is implemented by equalizing Administrative Positions (JA) to Functional Positions (JF). The Provincial Government of South Kalimantan has followed the mechanism for equalizing JA to JF following the provisions of the applicable laws. However, in its implementation, it is still partially done. The equalization of JA to JF has been carried out by four agencies, namely Bappeda, Balitbangda, Dispersip, and DPMPTSP, with the number of JAs being equalized to as many as 32 people. The problem faced by the South Kalimantan Provincial Government after the implementation of equalization is that the work system needs to be adjusted. In addition, implementing a policy that is still partial creates jealousy, inequality and work demotivation. This also impacts the irrelevance of the job made and approved by the Ministry of Home Affairs to be implemented at the next inauguration due to mutations, promotions, and retiring employees. Related to this, the provincial government must immediately make (1) adjustment to the work system, which includes adjustment of work mechanisms and business processes as stated in PermenPAN-RB RI Number 7 of 2022 concerning Work Systems in Government Agencies for Bureaucracy Simplification, (2) Preparation of guidance maps /mapping of JF training and development priorities in each regional apparatus, especially for JF who must have certification at the JF that is being supervised, (3) Conducting consultations and rearranging the JA map that will be aligned by providing opportunities for JAs who will be equalized to then choose JFs that are in demand and adapted to the needs of the organization, (4) related SKPDs to conduct intensive and pro-active guidance in conducting training on equalization JFs in their respective SKPDs and accelerating the internalization of changes in ASN management policies. Pemerintah pusat dalam rangka mewujudkan tata Kelola pemerintahan yang efektif, telah mengeluarkan kebijakan penyederhanaan birokrasi. Salah satu kebijakan tersebut dilaksanakan melalui penyetaraan Jabatan Administrasi (JA) ke Jabatan Fungsioal (JF). Pemerintah Provinsi Kalsel telah mengikuti mekanisme penyetaraan JA ke JF sesuai dengan ketentuan perundangan yang berlaku, namun dalam pelaksanaannya masih dilakukan secara parsial. Penyetaraan JA ke JF telah dilaksanakan terhadap 4 SKPD, yaitu Bappeda, Balitbangda, Dispersip, dan DPMPTSP, dengan jumlah JA yang disetarakan adalah sebanyak 32 orang. Permasalahan yang dihadapi Pemprov Kalsel setelah pelaksanaan penyetaraan adalah belum adanya penyesuaian sistem kerja. Selain itu Pelaksanaan kebijakan yang masih parsial juga menimbulkan kecemburuan, kesenjangan dan demotivasi kerja bagi JF penyetaraan. Hal tersebut ini juga berdampak pada tidak relevannya peta jabatan yang telah dibuat dan disetujui oleh Kementerian Dalam Negeri untuk dilaksanakan pada pelantikan selanjutnya karena adanya mutasi, promosi, dan pegawai yang pensiun. Terkait hal tersebut, pemprov harus segera melakukan : (1) penyesuaian sistem kerja yang meliputi penyesuaian mekanisme kerja dan proses bisnis seperti tertuang dalam PermenPAN-RB RI Nomor 7 Tahun 2022 tentang Sistem Kerja pada Instansi Pemerintah untuk Penyederhanaan Birokrasi,(2) Penyusunan peta pembinaan /pemetaan prioritas pelatihan dan pengembangan JF pada masing-masing perangkat daerah, terutama bagi JF yang harus memiliki sertifikasi di JF yang diampu, (3) Melakukan konsultasi dan penyusunan ulang peta JA yang akan disetarakan dengan memberikan kesempatan bagi JA yang akan disetarakan untuk selanjutnya memilih JF yang diminati dan disesuaikan dengan kebutuhan organisasi, (4) SKPD terkait agar melakukan pembinaan secara intensif dan pro aktif melakukan pembinaan terhadap JF penyetaran di SKPD nya masing-masing dan mempercepat internalisasi perubahan kebijakan manajemen ASN.

This study aims to describe the competence development of civil servants in East