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This study aims to uncover fundamental challenges pertaining to sustainability reporting assurance practice (SRAP) in Indonesia. This study uses assuror and academician perspectives to examine the SRAP discourse in Indonesia.

The research method was qualitative approach by conducting online semi-structured interviews with ten informants, including four from assuror representatives and six from academician representatives. Qualitative data analysis, such as codification process and data triangulation, was used to understand the opinions of each informant and to develop a comprehensive discussion.

This study has identified the issues in the context of SRAP in Indonesia. Several recommendations have been made for the relevant stakeholders to improve the quality of SRAP in the Indonesian context.

The results of this study can be used by the stakeholders to improve the quality of SRAP in Indonesia.

The results of this study can be used by the stakeholders in Indonesia, for example, the authority of the financial services industry, to formulate policies related to SRAP in Indonesia.

There are still few previous studies that include an academician’s perspective related to the SRAP and examine SRAP in a developing country context.

The purpose of this paper is to simulate the environmental cost reports preparation used to measure environmental performance in realizing eco-efficiency.

This research uses a descriptive case study by using environmental cost detail data from 2011, 2012, 2013 and 2014. The research object is PT Industri Kereta Api (Persero) located in Madiun, East Java.

The result of the research shows that PT INKA (Persero) has not specifically made environmental cost report. It is found that the percentage of total environmental cost to operational cost tends to increase; the cost which gives the biggest distribution of total environmental cost is the prevention cost. By 2014, the effect of environmental costs on operating costs tended to decrease and during 2012–2014 PT INKA successfully maintained the blue star PROPER and the absence of environmental pollution reports.

PT INKA’s environmental performance is still well controlled and since its inception in 2014 PT INKA has succeeded in realizing the concept of eco-efficiency.

During the past decade, fast-paced changes created a new environment organisations need to adapt to in an agile way. To support their transformation, organisations are rethinking their approach to learning. They are moving away from traditional instructor-centred, standardised classroom-based learning settings. Instead, learning needs to be tailored to the individuals’ needs, available anywhere at any time and needs to enable learners to build their network. The development of digital tools, specifically network technology and social collaboration platforms, has enabled these new learning concepts.

The use of these new learning concepts in organisations also has implications for higher education. The present case study, therefore, investigates how universities can best prepare future employees and leaders for these new working environments, both on a content level and a methodological level. It also investigates if these new learning concepts can support universities in dealing with a changing environment.

The investigated case is a traditional face-to-face leadership lecture for a heterogeneous group of students. It was reconceptualised as a personalised and social collaborative learning setting, delivered through a social collaboration platform as the primary learning environment. Initial evaluation results indicate positive motivational effects, experience sharing and changes in perception of the student − lecturer relationship. The findings also supported previous challenges of computer-supported collaborative learning settings, such as the perception of a higher cognitive load. The implications of these results for the future teaching and business models of higher education are discussed. In addition, the potential of these computer-supported social collaborative learning settings is outlined.

Purpose – This purpose of the research is to investigate the process of manufacturing LDPE recycle thermoplastic composites with reinforcement oil palm empty fruit bunch (OPEFB) biomass microfillers.

Design/Methodology/Approach – Methods of physical and chemical modification of OPEFB fibers into the LDPE matrix and the addition of some compatibilizer such as MAPE and xylene process through melt blending can improve mechanical properties, electrical properties, biodegradability, and improve the morphology of composites.

Research Limitations/Implications – These composites are prepared by the following matrix ratio: filler (70:30)% and filler size (63, 75, 90, and 106) μm. The LDPE plastic is crushed to a size of 0.5–1 cm, then pressed with hot press free heating for 5 min and with a pressure of 10 min at 145 °C. Based on the characterization obtained, the tensile strength and the high impact on the use of 106 μm filler is 13.86 MPa and 3,542.6 J/m², and thermal stability indicates the degradation temperature (T₀) 497.83 °C. FT-IR analysis shows the presence of functional groups of cellulose and lignin molecules derived from TKKS collected in the composite.

Practical Implications – Based on the characterization obtained, this composite can be applied as furniture material and vehicle dashboard.

Originality/Value – Composites obtained from recycle of LDPPE plastics waste has some advantages such as good compatibility and high tensile strength. This composite used the OPEFB filler whose size is in micrometer, and so this product is different from other products.

This study aims to obtain empirical evidence and analyzes factors that are affecting earnings response coefficient (ERC). Manufacturing companies are used in this research, which are listed on the Indonesian Stock Exchange from 2016 to 2018. This study used panel data consisting of 114 firm years data. This research is using multiple regression method to examine the effect of independent variable to the dependent variable ERC. The result of this study shows that income smoothing (IS) and systematic risk (SR) have an effect on ERC; while IS, SR, and Firm Growth have an effect on Earnings Announcement; meanwhile, earnings persistence, audit quality, firm size, and leverage have no effect on Earnings Announcement. Implication of the research indicates that investors assess earnings quality of the company for their investment decision. These findings contribute to market reaction on earnings announcement and market-based accounting researches.

This paper aims to share the activities of library services in the new-normal era. The paper describes libraries’ circumstances since their reopening in early June 2020. Furthermore, it provides details on how libraries have adopted several most appropriate practices changing physical to online services.

This paper describes various university library services in Indonesia in the new-normal era by using literature and documentary reviews as the approaches. The data were primarily collected from webpages, blogs, social media, newsletters and specific journals organized by university libraries. The survey was carried out by involving 126 university librarians incorporated in the University Libraries Forum. It highlighted the current conditions of university libraries and the most appropriate practices of library services in the new-normal era.

The most appropriate practices of university library services in the new-normal era are provided. Libraries in Indonesia have experienced a service transformation implementing the COVID-19 health protocols. Likewise, almost all university library services became virtual. Accordingly, there were several challenges faced by librarians and users in carrying out virtual activities in the library.

This paper provides a great value for libraries in responding to COVID-19 and those starting to reopen. It reveals the most appropriate library service practices and challenges in the new-normal era, which are useful for current and future insight development.