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Purpose: This paper aims to identify the reasons why cases of leakage of patient personal data often occur in the health sector. This paper also analyzes personal data protection regulations in the health sector from a comparative legal perspective between Indonesia, Singapore and the European Union (EU). Design/methodology/approach: This type of research is legal research. The research approach used is the statute approach and conceptual approach. The focus of this study in this research is Indonesia with a comparative study in Singapore and the EU. Findings: Cases of leakage of patient personal data in Indonesia often occur. In 2021, the data for 230,000 COVID-19 patients was leaked and sold on the Rapid Forums dark web forum. A patient's personal data is a human right that must be protected. Compared to Singapore and the EU, Indonesia is a country that does not yet have a law on the protection of personal data. This condition causes cases of leakage of patients' personal data to occur frequently. Research limitations/implications: This study analyzes the regulation and protection of patients' personal data in Indonesia, Singapore and the EU to construct a regulatory design for the protection of patients' personal data. Practical implications: The results of this study are useful for constructing regulations governing the protection of patients' personal data. The regulation is to protect the patient's personal data like a patient's human right. Social implications: The ideal regulatory design can prevent data breaches. Based on the results of comparative studies, in Singapore and the EU, cases of personal data leakage are rare because they have a regulatory framework regarding the protection of patients' personal data. Originality/value: Legal strategies that can be taken to prevent and overcome patient data breaches include the establishment of an Act on Personal Data Protection; the Personal Data Protection Commission; and management of patients' personal data. [ABSTRACT FROM AUTHOR]

This paper explores the motives and mechanisms behind data localization implemented by states to protect data, which is essential to emerging technologies such as Artificial Intelligence. Despite the significant negative aspects of data localization for states, the practice has become increasingly prevalent, leading to the unexplored question of why states choose to implement it. This suggests that data localization is a form of economic means derived from digital technologies and employed by states to serve political objectives. Focusing on the data in platforms, the theoretical mechanism of data localization is captured in light of two factors: network perception and security externality. Network perception pertains to a state's perception of the positive network effect generated by platforms, while security externality refers to a state's consideration of the security implications in relation to the economic benefits derived from the positive network effect, serving the national interest in domestic and/or international contexts. To substantiate these theoretical propositions, the paper employs a comparative case study approach where Vietnam, Singapore, and Indonesia have been chosen as empirical cases based on the selection strategy. The paper bridges the concept of economic statecraft with digital technologies, fosters interdisciplinary discussions, and offers policy implications. [ABSTRACT FROM AUTHOR]

This research paper provides a comparative analysis of the legal frameworks governing the delisting of issuer shares in Indonesia, the United States, and Singapore. Using a normative legal research approach, supplemented by interviews with members of the Financial Services Authority (OJK) and a Member of the House of Representatives Commission XI, the study explores how each jurisdiction addresses the delisting process, particularly focusing on the protection of minority shareholders . The analysis reveals that Indonesia's legal system, influenced by its Civil Law heritage, contrasts with the Common Law approaches of the US and Singapore, especially in terms of shareholder involvement in voluntary delisting and the specificity of conditions for forced delisting. The study suggests enhancements to the Indonesian framework, such as clearer guidelines for shareholder approval in delisting decisions and more transparent criteria for forced delisting. These recommendations aim to improve the protection of minority shareholders within Indonesia's Capital Market. [ABSTRACT FROM AUTHOR]

The main objective of research is to ascertain the existing situation of STEAM education research over three decades based on the Scopus database. The entire documents are 256 findings globally data shorted by year, region, and highest cited to 100 documents. The analysis technique used VOSViewer, Microsoft Excel and word cloud generator. The result of document type article is ranks first in Global and conference paper rank first in South East Asia. The sources that have published the top cited papers are "Journal of Small Business Management" in global and the "Education Sciences" in South East Asia. Meanwhile, the author with the most citations is Jeon M from the U.S.A. Specifically, the country with the most publications is US with 31 articles and 2553 citations. Whereas the majority of Southeast Asian countries have 9 articles and 10 citations. Supported the visualization analysis, VOSViewer's global region is divided into 4 clusters and 62 keywords to assist with the visualization analysis. A pair of clusters containing 14 keywords each for the South Asia region. The terms program, project, environment, model, and implication are frequently used in STEAM throughout the world. The keyword STEAM education appears in analyses conducted in South-East Asia. The outcome of this research can serve as a resource for scholars interested in STEAM and education. Further research into STEAM education trends can be conducted by focusing on a single region or on more specific issues.

It has been argued that successful professional development efforts, especially in assessment-literacy, need to address emotional components and the existence of implicit conceptions in order to raise consciousness and ultimately transform practice (Xu and Brown, 2016: p. 156). Experiential approaches have been shown to be highly effective for adult learning, especially in bringing about and sustaining changes in beliefs and practices. In this paper, I explore the use of an experiential approach in an online language assessment course, describing in depth two formative assessment (FA) activities and the technology tools that were employed. These activities served to (1) develop participants' AL in formative assessment, including online formative assessment; (2) evoke emotions, raise consciousness about conceptions, and prompt a desire for transformation; and (3) bridge the theory-practice gap. This paper offers insights into approaches to FA and teacher development in online settings and seeks to contribute to the growing body of knowledge in the field of assessment education.

This research explores the implementation and utilization of the E-Arrival Card system in Indonesia, using Singapore's experience as a benchmark case study. The E-Arrival Card is an electronic innovation designed to streamline the arrival and immigration inspection process by collecting visitor information prior to entry. This study employs a qualitative methodology, including a detailed literature review and secondary data analysis, to evaluate the system’s deployment in Singapore, examining the associated policies, strengths, and weaknesses. The objective is to derive actionable recommendations for implementing a similar system in Indonesia. Data were gathered from various literature sources and analyzed using secondary analysis techniques. The findings indicate that in Singapore, the E-Arrival Card significantly enhances immigration efficiency and security while providing a positive user experience. In contrast, the system in Indonesia is still under development but has garnered positive feedback in trials conducted at several international airports. Based on these insights, this research recommends the development of a user-friendly online platform, integrating mobile applications, and using the E-Arrival Card for health monitoring and immigration law enforcement in Indonesia. [ABSTRACT FROM AUTHOR]

The purpose of this study was to explore instructional designs for promoting inquiry practices in secondary school textbooks. Three criteria were employed to select the textbooks: (1) approved by the Ministry of Education in Singapore and the Ministry of Education and Culture in Indonesia, (2) used in secondary schools, and (3) included content and practices based on the current curriculum. Based on these criteria, six science textbooks from Singapore and three from Indonesia were selected for further coding in the dimensions of learning goals of inquiry skills, nature of scientific inquiry, and inquiry types. The results showed that more activities in both the Singaporean and Indonesian textbooks focus on observing and interpreting skills. However, few activities in the textbooks from either country provide an opportunity for students to engage nature of scientific inquiry. In addition, more activities in the Singaporean textbooks were designed as guided inquiry than those in the Indonesian textbooks. Finally, it is suggested that inquiry activities in textbooks should be revised to include nature of scientific inquiry, and more textbook analysis studies are needed to reveal characteristics of inquiry activities in textbooks for different subjects. [ABSTRACT FROM AUTHOR]

This paper exploits random and exogenous transboundary haze pollution in Singapore caused by forest fires in Indonesia to examine the causal effects of air pollution on firm productivity and consumer satisfaction. To measure firm productivity in the private sector, we use the subcategory review scores on service quality, and to estimate consumer satisfaction, we use the individual-level overall online review scores. We find that a significant reduction in consumer satisfaction related to increases in haze pollutant intensity is followed by a substantial rebound in consumer satisfaction for eight months after the haze completely dissipates. We also employ sentiment analysis to illuminate review data and to uncover the underlying mechanisms: the decreased consumer satisfaction during the haze shock is caused by changing consumer mood, rather than by decreases in service quality; after the haze dissipates, consumer satisfaction is quickly restored and soon exceeds the previous level due to substantial improvements in service quality. [ABSTRACT FROM AUTHOR]

Governance and regulation of the use of live animals in research and teaching is examined in Australia, Malaysia, Indonesia, the Philippines, Singapore, Thailand, China, Japan and India. A comparison of the systems in different countries will enable the determination of best practice and fit-forpurpose regulation. The most comprehensive government regulation of animal welfare in institutions covers a broad range of animals and institutions are required to have an Institutional Animal Care and Use Committee, whose membership is specified in guidelines or regulations. The work of the Committees is rigorously overseen by government and facilities that use live animals are audited externally. All countries examined have legislation governing the use of live animals in research, although only Australia and Malaysia have a fully equivalent mandated oversight of teaching. Teaching that uses live animals is partly covered in the Philippines, Japan, Singapore and Thailand This paper thus aims to review the regulation of animal use in different Asian jurisdictions in order to determine best practices that are appropriate to those settings. The most comprehensive oversight is provided in Australia and Malaysia that essentially use the same regulatory framework.

Introduction to The Problem: The development of the creative industry has an impact on the need for capital. The government has made new policies related to the financing mechanism of the creative economy through Government Regulation (PP) Number 24 of 2022 concerning the Implementation of Law Number 24 of 2019 concerning the Creative Economy. The government is trying to provide support in the form of a credit financing scheme with IPR as a collateral to financial institutions. Purpose/Objective Study: This study aims to determine the prospects of IPR as a credit guarantee after the issuance of PP Number 24 of 2022. To see the extent of the effectiveness of the PP, this study presents a comparison of IPR commercialization in Singapore, which is one of the countries that has successfully implemented IPR as a credit. Design/Methodology/Approach: The research method used is normative juridical with analytical descriptive specifications. Findings: The results indicated that to implement IPR as a credit guarantee, collaboration between institutions is needed and several instruments must be fulfilled, namely concerning legal regulations, government institutions, financial institutions, valuation institutions, insurance institutions, and secondary markets. Indonesia does not fully have these six instruments, especially in terms of institutions related to valuation institutions and their technical implementation guidelines, insurance institutions in case of bad credit, and the secondary market as the last place to sell IPR assets. The implication is that IPR-based credit financing for creative economy actors in Indonesia has not run optimally. [ABSTRACT FROM AUTHOR]

The media's role in shaping public opinion is evident through several studies done on the subject previously. Media also tends to influence audiences' perceptions and the country's image. The purpose of this study is to explore the portrayal of Indonesia in international news media. This study examines the identification of the Indonesian image as depicted by the international community (the international news media's perspective is chosen for this case). Comparative content analysis is performed to examine three international news websites to study the perception of the world towards Indonesia. Findings reveal that Indonesian Politics is the most mentioned topic portrayed by the media in three countries followed by Indonesian State Actors as the most quoted source of information. Similar patterns were found while framing news about Indonesian image in Qatar and United States. Both countries portrayed Indonesia with a negative valence while Singapore portrayed Indonesia more positively and neutrally. This research potentially contributes to providing an overview of Indonesian image in foreign countries to actors responsible for national branding or Public Diplomacy in general. In future, this research can be used to develop the concept of nation branding or Public Diplomacy strategy, especially towards the United States, Qatar, and Singapore. Finally, recommendations for future studies on suitable national branding practices for Indonesia are suggested in this study. [ABSTRACT FROM AUTHOR]

Background: The rate of international migration for the primary purpose of employment has increased exponentially in recent decades. A significant proportion of this global movement takes place across East and Southeast Asia as workers move on a temporary basis from lower-middle-income home countries such as Indonesia, the Philippines, Thailand and Vietnam to high-income host destinations including Hong Kong and Singapore. Relatively little is known about the unique and long-term health needs of this heterogeneous group of people. This systematic review presents an analysis of recent research into the experiences and perceptions of health of temporary migrant workers in the East and Southeast Asian regions. Methods: Five electronic databases CINAHL Complete (via EbscoHost), EMBASE (including Medline), PsycINFO (via ProQuest), PubMed and Web of Science, were systematically searched for qualitative or mixed methods, peer-reviewed literature published in print or online between January 2010 and December 2020. Quality of the studies was assessed using the Critical Appraisal Checklist for Qualitative Research published by the Joanna Briggs Institute. Findings from the included articles were extracted and synthesised using qualitative thematic analysis. Results: Eight articles were included in the review. Findings from this review indicate that multiple dimensions of workers' health is impacted by the processes of temporary migration. In addition, the research reviewed indicated that migrant workers used various strategies and mechanisms to attempt to address their health-related issues and to take better care of themselves. Such agentic practices could help them manage and maintain their health and wellbeing across physical, psychological and spiritual dimensions within the structural constraints of their employment. Conclusions: Limited published research has focused on the health perceptions and needs of temporary migrant workers in East and Southeast Asia. The studies included in this review focused on female migrant domestic workers in Hong Kong, Singapore, and the Philippines. These studies provide valuable insights but do not reflect the heterogeneity of migrants moving within these regions. The findings of this systematic review highlight that temporary migrant workers experience high and sustained levels of stress and are exposed to certain health risks which may compromise long-term health outcomes. These workers demonstrate knowledge and skills in managing their own health. This suggests that strength-based approaches to health promotion interventions may be effective in optimising their health over time. These findings are relevant to policy makers and non-government organisations supporting migrant workers. [ABSTRACT FROM AUTHOR]

Aerosol robotic network (AERONET) data from Dongsha Island (20.699N, 116.729E) and Taiping Island (35.90N, 3.03W) over the South China Sea (SCS) from January 2018 to December 2020 were used to analyze and discuss the temporal evolution properties of aerosols in the South China Sea. Surrounding AERONET stations (Hong Kong, NSPO, Nha Trang and Singapore) were also used to analyze regional characteristics. High aerosol loads over Dongsha were strongly associated with the anthropogenic fine particle transport from the southeastern coast of China and occasional advection of desert dust from Mongolian areas. The high fine aerosol loading in Taiping originates from the region between Singapore and Indonesia. Compared with other marine islands in the world, SCS was not a pure marine aerosol environment and was affected by terrestrial aerosols. In the Taiping area, aerosol optical depth τ (500 nm) was 0.17 ± 0.13 and the average Ångström exponent α (440–870 nm) was 0.96 ± 0.36. However, that of Dongsha shows the larger values of τ (0.26 ± 0.21) and α (1.1 ± 0.38), indicating that there are large fluctuations in aerosol concentration and size. Aerosol loads in different regions of the SCS due to uneven socioeconomic and complex meteorological systems, such as those of the coastal cities of China, Singapore, and the region between Singapore and Indonesia, contribute to the high optical depth. The special meteorological regime and aerosol source mechanism in the SCS leads to the obvious seasonal cycle of aerosol optical depth and Ångström index. Moreover, the loading variations of aerosols on Dongsha Island and Taiping Island were highly consistent with those of coastal cities around them, suggesting the significant effect of the aerosol in the SCS by the surrounding coastal cities, although the aerosol optical depth in these two places was much lower than that in the surrounding cities. [ABSTRACT FROM AUTHOR]

The progress of the financial industry marked by the emergence of crypto assets at the global level is a result of the development of technological advances, through Regulation No. 99 of 2018 concerning the General Policy for the Implementation of Crypto Asset Trading and followed up with regulation of the Commodity Futures Trading Supervisory Agency No. 8/2021 making crypto assets recognized as commodities, meaning that crypto assets in Indonesia are only recognized as commodity assets not as means of payment, related to the development plan of crypto asset exchanges in Indonesia, the need for legal updates related to regulations, human resources and governance. Besides, given its fluctuating nature and tending to give discontent, its use as a transaction is forbidden in Islam, but is lawful as long as it is used as a commodity asset with clear underlying assets and fulfills the sil’ah. This type of research is normative juridical and is analyzed using qualitative data analysis, using legal comparisons from countries that already have crypto asset regulation first, then the Singapore state deserves to be used as a parameter to conceptualize legal updates in Indonesia in the governance and regulation of crypto assets in Indonesia. [ABSTRACT FROM AUTHOR]

Wildfires are well known as annual disasters in Indonesia. More than 3 million ha was burned in the last 5 years. During an extreme event such as in 2019, carbon emissions can cause smog disasters in neighboring countries such as Malaysia and Singapore. Though difficult to predict, many hotspots that appear can be used to indicate the emergence of large-scale wildfires. The objective of this research is to provide suggestions in terms of used variables when analyzing fire event indication (hotspot), fire event scale (burned area), and fire event impact (carbon emissions). This research provides a spatio-temporal analysis and dependency between drought (precipitation and its derivative variables) and fire indicators (hotspot, burned area, and carbon emission). This research provides the different characteristics of each indicator when used to find joint patterns of burned areas, hotspots, and carbon emissions. Overall, using potential evapotranspiration and precipitation to calculate climate water balance gives great results in all analysis. Precipitation anomalies give the best joint spatial pattern to describe wildfire events in the area with monsoonal rainfall. Meanwhile, precipitation gives better results by capturing more wildfire events in a temporal pattern, even on robust analysis. [ABSTRACT FROM AUTHOR]

In this study, the levels of fine particulate matter (PM2.5), polycyclic aromatic hydrocarbons (PAHs) and nitro-PAHs (NPAHs) in PM2.5 samples were determined from 2020 to 2021 in Singapore. For analysis convenience, the sampling period was classified according to two monsoon periods and the inter-monsoon period. Considering Singapore's typically tropical monsoon climate, the four seasons were divided into the northeast monsoon season (NE), southwest monsoon season (SW), presouthwest monsoon season (PSW) and prenortheast monsoon season (PNE)). The PM2.5 concentration reached 17.1 ± 8.38 μg/m3, which was slightly higher than that in 2015, and the average PAH concentration continuously declined during the sampling period compared to that reported in previous studies in 2006 and 2015. This is the first report of NPAHs in Singapore indicating a concentration of 13.1 ± 10.7 pg/m3. The seasonal variation in the PAH and NPAH concentrations in PM2.5 did not obviously differ owing to the unique geographical location and almost uniform climate changes in Singapore. Diagnostic ratios revealed that PAHs and NPAHs mainly originated from local vehicle emissions during all seasons. 2-Nitropyrene (2-NP) and 2-nitrofluoranthene (2-NFR) in Singapore were mainly formed under the daytime OH-initiated reaction pathway. Combined with airmass backward trajectory analysis, the Indonesia air mass could have influenced Singapore's air pollution levels in PSW. However, these survey results showed that no effect was found on the concentrations of PAHs and NPAHs in PM2.5 in Indonesia during SW because of Indonesia's efforts in the environment. It is worth noting that air masses from southern China could impact the PAH and NPAH concentrations according to long-range transportation during the NE. The results of the total incremental lifetime cancer risk (ILCR) via three exposure routes (ingestion, inhalation and dermal absorption) for males and females during the four seasons indicated a low long-term potential carcinogenic risk, with values ranging from 10−10 to 10−7. This study systematically explains the latest pollution conditions, sources, and potential health risks in Singapore, and comprehensively analyses the impact of the tropical monsoon system on air pollution in Singapore, providing a new perspective on the transmission mechanism of global air pollution. [ABSTRACT FROM AUTHOR]

Article 51 of the United Nations Convention on the Law of the Sea (UNCLOS) governs the legitimate activities of an immediately adjacent neighbouring state within certain areas of an archipelagic state's archipelagic waters, utilising open-textured terms and subsequent bilateral agreements to balance states' interests. In the context of both the signing of the 2022 Expanded Framework Agreements between Indonesia and Singapore and the 40-year anniversary of the adoption of UNCLOS, this article examines the interpretation and application of Article 51 in respect of military training activities. This analysis demonstrates that the purposively ambiguous wording of the exceptional 'Singapore Clause' is best understood in the light of Singaporean and Indonesian negotiation crafting, as well as their subsequent implementation efforts (1995–2022). On military training activities, the states have consistently sought to conclude bilateral arrangements which align with the object and purposes of an Article 51 bilateral agreement in all but name. [ABSTRACT FROM AUTHOR]

This study investigates the potential simultaneous relationships among leverage, debt maturity and cash holdings and how these jointly affect financial policy and firms' investment activities in developing countries of Thailand, Indonesia and Singapore during the period 2006–2015. Using the two‐step system GMM estimator, our results show that high‐growth firms not only shorten debt maturity to reduce the underinvestment incentive, but also decrease leverage to reduce liquidity risk. We find evidence that the level of cash holdings is a key determinant of leverage in all countries and that debt policy and growth opportunities affect the investment decision of firms in Thailand and Singapore whereas cash policy is more important in Indonesia. These findings have significant implications for investment decisions in these economies. [ABSTRACT FROM AUTHOR]

The small number of reliable long‐term (i.e., >50 yrs) tide gauges in tropical locations is a major source of uncertainty in modern sea‐level change. Coral microatolls record relative sea‐level (RSL) change over their lifetimes and have the potential to extend the instrumental record. Here, we examined a 20th and 21st century RSL record from two living coral microatolls from Mapur Island, Indonesia, which produced 16 sea‐level index points. We validated and combined the living coral microatoll data with tide gauge data to show RSL at Mapur Island was 0.0 ± 1.6 mm/yr (2σ) from 1915 to 1990 and 1.0 ± 2.1 mm/yr (2σ) from 1990 to 2019. Through the addition of microatoll RSL data we extended the record of modern sea‐level change by over 50 years and reduced its uncertainty by ∼50%. Plain Language Summary: Long instrumental sea‐level records from tide‐gauges are required to understand regional sea‐level variability, but in most tropical regions tide‐gauge records only began in the latter half of the 20th century. Therefore, there is considerable uncertainty in the regional sea‐level projections in tropical regions, which are necessary for effective coastal risk management. Coral microatolls can extend the duration of tide‐gauge records and provide completely new sea‐level records because their growth patterns reveal important information about sea level during the coral's lifetime. In this study, we examined sea‐level records from living coral microatolls from Mapur Island, Indonesia. We validated the coral microatoll technique to reconstruct sea level with data from the nearby Tanjong Pagar tide gauge in Singapore. The combined coral microatoll and tide gauge data showed sea level change of 0.0 ± 1.6 mm/yr (2σ) from 1915 to 1990 and 1.0 ± 2.1 mm/yr (2σ) from 1990 to 2019. Coral microatolls can extend sea level records for other tropical regions where tide gauges have only recently been installed and provide a new data source in locations where tide gauges have not and might not be installed. Key Points: Validating the coral microatoll technique to reconstruct relative sea levelProducing 16 new sea‐level index points from two microatolls between 1915 and 2012Extending the record of modern sea‐level change by over 50 years and reducing its uncertainty by ∼50% [ABSTRACT FROM AUTHOR]

Purpose: It is still unclear how Asian universities incorporate the theory or practice of sustainable development (SD) in their research and education programmes. To address this gap, the purpose of this paper is to report on a study that has examined how universities in Asian countries handle and address matters related to SD. Design/methodology/approach: The study used a bibliometric analysis and an online survey-method. The online survey data were analysed through descriptive analysis and one-sample student's "t"-test. Findings: The study indicates that there is considerable variation among the Asian countries regarding sustainability practices in higher education institutions (HEIs). The HEIs in far eastern countries, such as Indonesia, Malaysia and Thailand are perceived to demonstrate more sustainability practices. Research limitations/implications: Even though a substantial number of participants participated in the survey, it did not cover all Asian countries. The online survey was carried out over a limited period of time, and not all HEIs in the field may have received information about the study. Practical implications: Asia is the largest continent facing a number of sustainability challenges. In this context, the contribution of HEIs is very important. The findings of the current study may serve as a baseline for Asian HEIs to take more initiatives towards SD goals, as HEIs are responsible for the education and training of hundreds of thousands of students who will be occupying key positions in industry, government or education in the coming years. Originality/value: The study contributes to the existing literature in two distinct ways. First, it was possible to develop a comprehensive instrument to measure sustainability practices in HEIs. Second, this study has filled the gap of the scarcity of studies regarding sustainability practices in HEIs in Asia.

Purpose: Through description and consideration of 12 models developed as part of the International Successful School Principalship Project (ISSPP), a new model of successful school leadership is developed. Design/methodology/approach: The paper is necessarily descriptive in nature. For the first time, 12 ISSPP models are described together, and these descriptions are then used inductively to create a new successful school leadership model. Findings: The open systems approach adopted depicts schools as a continuous cycle of input-transformation-output with feedback loops that inform each stage of the cycle. The inputs are the variables that lead to transformation. The transformation stage is the actions or processes that individuals, groups and organisations engage in because of the inputs, and these lead to a range of student and school outcomes. Feedback loops connect the stages, and the whole model is open to the influence of five contextual forces: economic, political, socio-cultural, technological and system, institutional and educational. Originality/value: Models are an important way to make sense of complex phenomena. A new model of successful school leadership, with an open systems approach, provides a different frame to consider the findings of the ISSPP and potentially allows the ISSPP research to inform practice and connect with other school leadership views in new ways.

The disclosure of integrated reporting elements can reduce information asymmetry for investors when valuing a company. This study aimed to empirically evaluate the effect of manager compensation, directly or indirectly, on firm value, through the mediating role of the disclosure of integrated reporting elements. The research sample included manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Singapore Stock Exchange (SGX). The method of analysis was PLS-SEM, using the WarpPLS 7.0 application. The results showed that compensation significantly affects firm value and the disclosure of integrated reporting elements. Integrated reporting has a significant positive impact on firm value. In addition, the disclosure of integrated reporting can mediate the impact of manager compensation on increasing firm value. This research theoretically supports agency theory, disclosure theory, and signal theory, although it is not fully applicable to each country or region of the sample company. The current research contributes to the understanding of the importance of a company's integrated reporting disclosure in improving company value among investors. Integrated reporting describes how a company creates value over time. Our results also suggest that regulators should oblige public companies to disclose integrated reporting. [ABSTRACT FROM AUTHOR]