Purpose The purpose of this paper is to examine the mediating effect of intellectual capital (IC), management accounting information systems, internal process performance and customer performance (CP) on the relationship of strategies with financial performance (FP). Design/methodology/approach The population in this research was medium and large manufacturing company business units in Java. The business unit as the unit of analysis in this research is part of the organization that: is responsible for the production and marketing of a product or set of products; is formed by product type; has its own competitors which are different from competitors of other business units or divisions within a parent company; and has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target. Findings An innovation strategy that includes product innovation, process innovation and technology has an impact on FP if there is a good internal process performance, reliable management accounting information system and good CP. The internal process performance, which includes operations management processes, customer management processes, innovation processes and regulatory and social processes, optimizes the relationship of the strategy with FP. In this study, IC does not affect CP and internal process performance, nor does the management accounting information system affect FP. However, information systems affect FP through internal process performance and CP. Originality/value The originalities of this study are: the use of the continuous innovation strategy in an integrated manner between product innovation and process and information technology – this has never been conducted by other researchers, especially in Indonesia; the use of IC, management accounting information systems, internal process performance and CP as mediating variables; the use of an integrative approach by including variables of IC, management accounting information systems and non-FP as contextual variables related to contingency approaches that have never been conducted in previous research; the modeling of new related concepts with the one developed in the balanced scorecard; and using single mediating and multiple mediating on the influence of sustainable innovation strategies on FP.

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Implement good governance in Higher Education, the government established a Public Service Agency with the aim of improving the quality of higher education services. The purpose of this study was to determine the meaning of good corporate governance, the application of the management patterns of good corporate governance in universities and the obstacles faced by good corporate governance in universities. This research is a qualitative research which is literature study. The results of the study reveal that good corporate governance has the meaning of a good governance system, especially important in universities based on the principles of good governance in universities, such as the principle of accountability which is manifested in positive and negative independence without pressure from any party, as well as the principle of equality and fairness to stakeholders. Apart from this, there are internal problems, one of which is due to the inadequate duties and functions of special institutions dealing with development. Meanwhile, external problems occur due to the rapid development of science and technology that does not yet fulfill sufficient capacity to implement good governance in the management of education in Indonesia

The research aims to produce STAD cooperative model online learning tools with the help of video media to improve student learning outcomes in elementary schools. The development of learning tools used the 4D model and was tested on 40 students. The results showed that online science learning tools were valid with validation results in the very valid category (84.9%) and Student Teaching Materials (96%); practical in terms of implementing RPP (87.26) is categorized as very good and obstacles during learning can be overcome; effective in terms of positive student responses (88.89%), student activity (91.76%) is categorized as very good, and student learning outcomes increase knowledge competence with an average N-gain of 0.75 in the high category. In the Independent T-test, the 2-way significance value of 0.456> 0.05 indicates that there is no difference in the average learning outcomes between groups. then on the t-pair Sig. (2-tailed) 0.000 <0.005 indicates an increase in learning outcomes. The conclusion of this study, that the online STAD IPA cooperative learning model assisted with developed video media is appropriate to be used to improve learning outcomes of elementary school students.