Judul: Analysis of the Influence of Company Performance and Environmental Performance on Disclosure of Carbon Emissions in Energy Sector Companies
Abstrak: Perkembangan teknologi telah memberikan dampak negatif salah satunya naiknya suhu permukaan bumi yang disebabkan oleh emisi gas rumah kaca. Hingga tahun 2022, Penyumbang terbesar emisi karbon di Indonesia adalah aktivitas industri sektor energi. Sampel pada penelitian ini dipilih menggunakan metode purposive sampling sebanyak 20 perusahaan sektor energi yang memenuhi kriteria yang dipilih oleh peneliti. Metode yang digunakan pada penelitian ini yaitu Analisis Regresif Data Panel. Variabel Dependen dalam penelitian ini yaitu Pengungkapan Emisi Karbon. Variabel Independen dalam penelitian ini yaitu profitabilitas, leverage, kinerja lingkungan, ukuran perusahaan, dan kinerja karbon. Hasil penelitian menunjukkan bahwa variabel independen profitabilitas dan kinerja lingkungan berpengaruh positif terhadap pengungkapan emisi karbon yang artinya variabel tersebut berpengaruh positif terhadap luas pengungkapan emisi karbon. Sedangkan variabel kinerja keuangan, leverage, ukuran perusahaan, dan kinerja karbon berpengaruh negatif terhadap pengungkapan emisi karbon.
Keyword: carbon emissions disclosure, profitability, financial performance, company size, environmental performance

Judul: The Effect of Corporate Social Responsibility Disclosure on Financial Performance and  Firm Value (Comparative Study between Manufacturing Companies Listed in Indonesia  Stock Exchange and Malaysia Stock Exchange in 2016-2020)
Abstrak: Seiring dengan persaingan bisnis yang semakin ketat, perusahaan dituntut tidak hanya fokus untuk kepentingan internal tetapi harus bisa memberikan dampak kepada masyarakat dan lingkungan sekitar. Sehingga hal ini membuat perusahaan harus melalukan kegiatan CSR. Kegiatan CSR dijalankan perusahaan bersamaan dengan pengungkapan CSR. Pengungkapan CSR penting untuk dilakukan perusahaan akan memiliki pengaruh terhadap kinerja keuangan dan nilai perusahaan. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh pengungkapan CSR terhadap kinerja keuangan dan nilai perusahaan dengan melakukan studi komparasi pada perusahaan manufaktur yang terdaftar di BEI dan Bursa Malaysia. Penelitian ini menggunakan data sekunder yang bersumber dari laporan tahunan serta laporan berkelanjutan perusahaan. Perhitungan pengungkapan CSR diukur berdasarkan standar Global Reporting Initiative (GRI) G4. Metode pengolahan data menggunakan analisis rasio keuangan, analisis nilai perusahaan, serta uji beda Mann-Whitney yang digunakan untuk mengetahui tingkat perbedaan pengungkapan CSR di Indonesia dan Malaysia. Hasil penelitian menunjukkan bahwa pengungkapan CSR pada perusahaan manufaktur di Indonesia berpengaruh signifikan terhadap kinerja keuangan dan nilai perusahaan. Sementara pada perusahaan Malaysia, tidak ada pengaruh signifikan pengungkapan CSR terhadap kinerja keuangan dan nilai perusahaan. Pada penelitian ini juga didapatkan bahwa pengungkapan CSR di kedua negara tersebut tidak memiliki perbedaan yang signifikan., Along with increasingly fierce business competition, companies are required not only to focus on internal interests but must be able to have an impact on the community and the surrounding environment. So this makes the company must carry out CSR activities. CSR activities are carried out by the company in conjunction with CSR disclosure. CSR disclosure is important for companies to have an influence on financial performance and company value. This study was conducted with the aim of knowing the effect of CSR disclosure on financial performance and firm value by conducting a comparative study on manufacturing companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange. This study uses secondary data sourced from annual reports and company sustainability reports. Calculation of CSR disclosure is measured based on the Global Reporting Initiative (GRI) G4 standard. The data processing method uses financial ratio analysis, firm value analysis, and the Mann-Whitney difference test which is used to determine the level of differences in CSR disclosure in Indonesia and Malaysia. The results show that CSR disclosure in manufacturing companies in Indonesia has a significant effect on financial performance and firm value. Meanwhile, in Malaysian companies, there is no significant effect of CSR disclosure on financial performance and firm value. In this study, it was also found that CSR disclosure in the two countries did not have a significant difference.
Keyword: corporate social responsibility disclosure, financial performance, firm value, indonesia, malaysia

Judul: Algorithm construction of HLI hash function
Abstrak: Cryptography is a study of mathematical techniques related to aspects of information security regarding on confidentiality, data integrity, entity authentication, and data origin authentication. Data integrity is a service, which is associated with the conversion of data carried out by unauthorized parties. To maintain data integrity, one can use hash functions. An hash function is a computationally efficient function to map an arbitrary length bitstring to a fixed length bitstring called as hash value. The use of hash function in maintaining the information integrity and authentication is in digital signatures, virus protection, and software distribution. Illustration of the hash function in the integrity and authentication of information that is emailed as follow. The sender sends the information and hash value to the recipient. If the hash value of the information is equal to the hash value that is sent by the sender, then information has not been changed. Otherwise the information has been changed. An hash function has two properties, one way and collision resistance. An hash function is called one way if it is computationally infeasible to find any input such that when given any hash value . Meanwhile an hash function is called collision resistant if it is computationally infeasible to find any two inputs where such that . The purpose of this study is to construct a HLI hash function algorithm, to analyze the speed and security of the hash functions as a results of construction. Furthermore, it is to compare it with SWIFFT. Hash function is constructed based on the result of algebraic operations on modular polynomial ringwith . Modular polynomial ring noted as is a set of all polynomials of degree at most with coefficients in . can be represented as a set of integer vector of modulo in dimension . So, it is simple to implement in a computer. In vector operations, is lattice . Furthermore, alattice that is defined from certain polynomial ring is called ideal lattice. HLI hash function is consists of addition and multiplication algorithm in the ring. Addition algorithm consists of sumation operations of modulo and multiplication consists of multiplication operations of modulo . Generally, algorithm of HLI hash function consists of multiplication operations of modulo and addition operations of modulo . However, if the input is binary number then multiplication algorithm only consists of multiplication operation of modulo , so algorithm of HLI hash function consists of multiplication operations of modulo and addtion operations of modulo . An hash function is secured if it has two properties, i.e., one way and collision resistance. HLI hash function hash is one way, it is following the proof of Micciancio. It is has collision resistant because of polynomial is irreducible over and monic. Moreover, it is proved that for every unit vector , the vector is small vector. If the input of hash function is a binary number then HLI hash function only involves addition operations of modulo . So the time that used almost same with SWIFFT. The excellence of HLI hash function is the key size smaller than SWIFFT. This effect on
Keyword: hash function, modular polynomial ring, lattice