The purpose of purpose of this study is to determine the influence of Good Corporate Governance (GCG), profitability, and leverage on firm value in mining companies. This study used secondary data from financial reports, annual reports, and other related information of mining companies listed on Indonesia Stock Exchage (IDX) in the 2014-2018 period. The research method used is the explanatory method. The population in this study were mining companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period, which were 41 companies with total sample 30 companies that matches the criteria. The sampling technique used is a purposive sampling. Data analysis technique used is multiple linear regression. The result showed that only Good Corporate Governance (GCG) variable measured by board of director has a positive and significant effect on the firm value, meanwhile profitability variable measured by Return On Asset (ROA), leverage variable measured by Debt to Equity Ratio (DER), and Good Corporate Governance (GCG) variable measured by board of commissioner independent not significantly impact on the firm value in mining companies.

The purpose of this paper is to examine the relationship between the blue economy and community development toward improving living standards and livelihoods. A systematic literature review was conducted involving a total final sample of 15 articles published during 2017-2022. Specifically, the source of the database used in this study is Scopus, and Web of Science based on a set of inclusion/exclusion criteria for analysis and synthesis to meet the purpose of the paper. This study employed the thematic analysis method for the systematic literature review. The important components in this study are coastal resources, employment and society, and policy governance in the blue economy showing the innovations that have been successfully explored in this study. The blue economy is highly dependent on the cooperation of local communities in preserving the environmental treasures in developing sustainable development for the country. The community must have the courage to venture into the field of ocean activities because it is one of the main contributors to sustainable economic growth. In addition, the stakeholders who manage the governance of the oceans have a great impact on the change of a component to a new economic concept that can be a catalyst for economic growth. This paper seeks to contribute, analyze limited articles on the blue economy and community development toward improving living standards, and identify further research areas.

This study is presented to investigate the effect of institutional proprietorship and audit committee size on the propensity of the companies to select outside auditors affiliated with the big four and know the accuracy of prediction based on these determinants. Following several previous scholars, this study uses the company size as the control variable. Furthermore, the logistic regression model and matrix classification are employed to answer the research intention by employing the Indonesian non-financial companies in the LQ45 index from 2014 to 2018 as the population. Moreover, to search for the total samples of 21 and take them from the populace, this study uses the Slovin formula with an inaccuracy border of 10% and a simple random sampling technique. Once examining the data, this study finds that institutional proprietorship and audit committee number positively affect the corporate propensity to choose the auditor affiliated with the big four. Similarly, this tendency happens in the firm size as the control variable. Additionally, the accuracy of grouping prediction of the firms using reputable and non-reputable auditors based on these determinants is 90.50%, 95.2%, 90.5%, 85.7%, and 85.7% for 2014, 2015, 2016, 2017, and 2018.

Kehadiran desa wisata dapat mendorong perekonomian masyarakat. Hanya saja, denyut pariwisata terpuruk dengan adanya kebijakan pembatasan sosial akibat pandemi Covid-19. Promosi desa wisata secara daring melalui media sosial pun dapat dijadikan sebuah alternatif. Oleh karena itu, Tim Pengabdian Kepada Masyarakat (PKM) Fakultas Ekonomi Universitas Insan Cendekia Mandiri (UICM) Bandung melaksanakan kegiatan pelatihan pembuatan konten media sosial promosi Desa Wisata pada masa pandemi Covid-19 bagi remaja Karang Taruna Desa Cikidang, Kec. Lembang, Kab. Bandung Barat, yang dilaksanakan pada tanggal 27 Juli sampai dengan 15 Agustus 2020. Kegiatan PKM dilaksanakan dengan metode pelatihan melalui teknik ceramah virtual, diskusi virtual, latihan/praktek, simulasi dan online learning. Model kegiatan dilaksanakan secara daring dan luring. Tahapan kegiatan pelatihan meliputi perencanaan, pengorganisasian, pelaksanaan, serta evaluasi dan penilaian. Setelah dilaksanakan pelatihan, produk yang dihasilkan peserta, meliputi: (1) Poster sosialisasi Covid-19 dan Desa Wisata, (2) Film Pendek Promosi Desa Wisata, (3) Kanal Youtube dan Instagram, (4) Laman blogspot Desa Wisata, (5) Pemberitaan Desa Wisata di media massa. Kegiatan pelatihan lain terkait pemberdayaan masyarakat desa perlu dilaksanakan secara berkesinambungan.