In the unfolding narrative of twenty-first century organizations, three forces stand as both compass and anchor: professional ethics, business law, and financial governance. Each is powerful in isolation, but their deeper meaning arises when understood as interdependent pillars of a sustainable future. Professional ethics reminds us not only of what is permissible, but of what is right. Business law, beyond its prescriptive rules, embodies society’s aspiration for justice and fairness. Financial governance, once seen as a technical domain, reveals itself as stewardship, directing resources with prudence and transparency toward the generations to come. To view sustainability through the lenses of ethics, law, and governance is to acknowledge that organizations are not merely economic entities, but living institutions bound to the social and cultural ecosystems in which they operate. The challenge lies not in conformity to external rules, but in embedding integrity, accountability, and justice into the very heart of decision-making.
Editor’s Foreword v
Foreword vii
Table of Contents ix
Analysis of Good Corporate Governance in PT Petrokimia Gresik’s Micro and Small Business Funding Program (PUMK) to Reduce Uncollectible Receivables
Siti Hadawia, Ahmad Juanda, Otto Budiharjo 1
Integrating Culture and Behavioral Economics in Accounting Reform
Faishal Rachman Wahid, Ahmad Juanda, Otto Budiharjo 23
Blue Accounting And Good Corporate Governance As Pillars Of Sustainability Of Seaweed Cultivation In Banggai Regency
Suci Rahmdani Djamaludin, Ahmad Juanda, Otto Budiharjo 31
Reducing Technology Gaps in Government Governance Management with an Inclusive Good Governance Approach in Nursifa Village, East Patani District, North Maluku
Nurul Indah Q. Muksin, Ahmad Juanda, Otto Budiharjo 41
The Role of Family Ownership in the Implementation of Corporate Governance in Samarinda Shipping Companies
Rika Nurul Permatasari, Ahmad Juanda, Otto Budiharjo 51
Governance as a Pillar of Budget Accountability and Financial Report Quality: A Case Study of Islamic Campuses in Baubau City
Bahrun, Ahmad Juanda, Otto Budiharjo 63
Auditing For Good Governance: Institutional Accountability In The Gambia And The Sub-Regional Framework
Lamin K Drammeh, Ahmad Juanda, Otto Budiharjo 79
Regional Financial Governance As A Pillar Of Fiscal Independence: Baubau City’s Perspective
Muhammad Rizky Al Fajrin, Ahmad Juanda, Otto Budiharjo 93
E-Governance and Digital Transformation: A New Governance Model in the Era of Smart Society
Muhamad Rahman Al Akbar, Ahmad Juanda, Otto Budiharjo 103
Preventing Default: Credit Analysis and Periodic Monitoring Strategies
Ika Anggie Wiasti, Ahmad Juanda, Otto Budiharjo 111
AKHLAK-Based Governance in SOEs: Realizing Value, Financial Risk Management, and Sustainable Performance
Diana Mufidah, Ahmad Juanda, Otto Budiharjo 135
Digital Transformation of Islamic Banking to Support Financial Industry Governance in Indonesia
Fatchullah Reza Siswanto, Ahmad Juanda, Otto Budiharjo 141
Gender Dimension in Green Sukuk Governance and Risk Management
Ramadhani Permatasari Santoso, Ahmad Juanda, Otto Budiharjo 149
Analysis Of The Health Assessment of Multi-Stakeholder Cooperatives (KMP) of The Creative Economy on The Implementation of Sak-Ep
Alan Wahyu Hafiludin, Ahmad Juanda, Otto Budiharjo 157
Credit Risk Governance and Its Impact on Sharia Bank Contribution Margins
Dinar Ary Kartikasari, Ahmad Juanda, Otto Budiharjo 167
Understanding Of Taxation And Tax Information Technology In Influencing Tax Avoidance Ethics: A Case Study Of Individual Taxpayers In NTT
Karmila Eka Putri, Ahmad Juanda, Otto Budiharjo 177
Application of Governance Principles in Waste Bank Operations in Paser Regency
Amalia Salwa Najwati, Ahmad Juanda, Otto Budiharjo 187
The Challenge of Integrity and Independence in Auditing in the Era of Globalization
Azzahra Anandhita A. Rachman, Ahmad Juanda, Otto Budiharjo 195
The Influence of Corporate Governance on Accounting Fraud: A Review of the Literature
RR Fatrmasari Muliawati Permata, Ahmad Juanda, Otto Budiharjo 209
Tax Avoidance in the Perspective of QS An-Nisa: Between Sharia Compliance and Corporate Interests
Alan Januar Ahmed, Ahmad Juanda, Otto Budiharjo 217
Editor’s Biography 222
