The focus of this research was to investigate the effect of green market orientation on business performance. For that purpose, this research tested that green market orientation has a direct effect on business performance, that green market orientation affects green innovation, and that green innovation affects business performance. As a quantitative research, partial least squares structural equation modeling (PLS–SEM) was used to test the hypotheses. Data were collected by using both online and offline questionnaires from owners/managers of the manufacturing micro, small- and medium-sized enterprises (MSMEs) in the East Java Province of Indonesia. A total of 175 respondents participated in this study. The results show that green market orientation has a positive and direct effect on business performance. The results empirically support the theory of sustainability and entrepreneurship in the research setting of Indonesian MSMEs. The results also imply that the owners/managers of MSMEs need to balance economic, environmental, and social issues in their business. In the era of sustainable development and environmental awareness, manufacturing MSMEs need to adopt a green market orientation and carry out green innovation in their business processes to obtain a better business performance.

Manuscript type: Research paper. Research aims: This study aims to examine how contextual variables which include innovation strategy, management accounting information system and internal business process performance affect the financial performance of manufacturing companies in East Java, Indonesia. Design/ Methodology/ Approach: This study employs a quantitative approach to explain the relationship among the variables. The data of 135 managers were collected and then analysed through the partial least squares (PLS) approach. Research findings: Results show that management accounting information system and business process performance partially mediate the innovation strategy-financial performance relationship. Theoretical contributions/ Originality: This study expands on previous works by investigating the roles of management accounting information system and internal business process performance as mediating variables between innovation strategy and firm's financial performance. Practitioner/ Policy implications: This study provides insights into how management accounting information system and internal business process performance impact innovation strategy and financial performance. The results imply that managers need to improve the design and implementation of their accounting system and their internal business process performance. This initiative can support

This research aims to analyze the effect of education, unemployment, and poverty on income inequality in Indonesia, both partially and simultaneously. This research uses secondary data with a quantitative approach. The type of research used is the type of associative research. The variables in this study are education, unemployment, poverty, and income inequality — data source from BPS and the Ministry of Education and Culture. The data analysis technique used is panel data regression analysis with cross-section 34 provinces and time series for 2015-2018. The results of the research obtained the random effect model, the best models. The results of data analysis show that education and poverty had a partial effect on income inequality in Indonesia, while unemployment had not to affect income inequality. Simultaneously, education, unemployment, and poverty affect income inequality in Indonesia. However, education, unemployment, and poverty can only explain 22.37% of the effect on income inequality in Indonesia. The rest is influenced by factors outside the model.

This study aims to examine the effect of global market orientation strategy on the performance of Indonesian Higher Education Institutions. Furthermore, it investigates whether this relationship is mediated by intellectual capital readiness and open innovation. This is a quantitative study employing a multi-mediation research model conceptualizing the relationship among the five constructs. This study employs a resource-based view to explain the relationships among constructs and partial least squares-structural equation modeling to test the hypotheses studied. A sample of 119 schools/faculties, derived from the 50 best state and private institutions in Indonesia and based on the Webometrics 2021, was used. This research reveals the following main results. First, intellectual capital readiness fully mediates the influence of global market orientation strategy on the institutions’ performances. Second, open innovation does not mediate the effect of global market orientation strategy on institutions’ performances. This study is the first attempt to understand how global market orientation strategy enhances institutions’ performances via intellectual capital readiness and open innovation. This study reveals the insignificant effect of open innovation on performance. Thus, the main implication of these findings is that institutions need to downstream their innovations to the community for future performance and communities’ benefits. The applied execution does matter in the open innovation–institution performance relationship.

This study aims to analyze the effect of earnings quality on firm value with corporate governance as the moderating variable. Industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 are used as population in this study. The sample selection used a purposive sampling technique by determining certain criteria which resulted in 103 companies as the sample. This study uses printed documentation of annual reports and a matrix as research instruments. This study uses the Structural Equation Model (SEM) hypothesis testing supported by the Partial Least Square (PLS) analysis method. The results of this study are that the quality of earnings has a positive effect on firm value and the moderating variable of corporate governance can strengthen the effect of earnings quality on firm value.

Penelitian ini dilatarbelakangi oleh banyaknya nama-nama jalan yang bermunculan di Kecamatan Lasalepa. Nama-nama tersebut sebagian terasa asing bahkan memilki makna yang unik dan lucu bagi masyarakat baik yang berada di daerah tersebut maupun dari luar daerah yang melewati jalan-jalan tersebut. Penamaan jalan-jalan tersebut tentunya tidak lepas dari latar belakang budaya masyarakat setempat. Oleh karena itu, Penelitian ini bertujuan untuk mendeskripsikan toponimi penamaan jalan yang ada di Kecamatan Lasalepa Kabupaten Muna. Teori yang digunakan dalam penelitian ini adalah teori semantik, antropolinguistik dan toponimi. Penelitian ini merupakan penelitian lapangan dangan menggunakan metode deskriptif kualitatif.  Teknik   pengumpulan   data   dalam   penelitian   ini   adalah   dengan menggunakan teknik wawancara, teknik catat, dan teknik rekam. Hasil penelitian ini menunjukkan bahwa Nama-nama jalan di Kecamatan Lasalepa sebagian besar tidak memiliki papan nama, namun masyarakatnya mampu mengetahui letak nama-nama jalan tersebut dengan baik, di mana mereka mampu menunjukkan arah dan lokasi dari nama-nama jalan tersebut tanpa adanya kekeliruan. Nama-nama jalan di Kecamatan Lasalepa Kabupaten Muna dilatarbelakangi oleh dua aspek penamaan, yaitu aspek perwujudan (Jalan Nambo, Jalan La Sari Muna, Jalan Wa Sandu-Sandu, Jalan Malaowaha, Jalan Tani, Jalan Bangunsari, dan Jalan Cendana) yang meliputi latar perairan dan Latar Permukaan Tanah atau Rupabumi (Geomorfologis), aspek kemasyarakatan   (Jalan   Kabuluha,   Jalan   Pogauha,   Jalan   Cumi-Cumi,   Jalan Lamodandu, Jalan Laode Oha, dan Jalan La Rengku) yang meliputi kebiasaan masyarakat dan tokoh masyarakat. Sistem tanda dalam toponimi nama-nama jalan di Kecamatan   Lasalepa   Kabupaten   Muna   meliputi   simbol,   gagasan,   dan   acuan (referent). Di mana simbol dan gagasan memiliki hubungan yang bersifat langsung. Artinya simbol dan gagasan tersebut merupakan pasangan otomatis. Sedangkan hubungan antara acuan dan simbol bersifat tidak langsung.

This study aims to examine and analyze the influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR). This research is a quantitative study using secondary data from annual reports and sustainability reports of 195 High Profile companies listed on the Indonesia Stock Exchange (IDX) in 2018-2019. This study uses the dependent variable in the form of CSR disclosure measured by the analytical method adopted from the research of Sembiring (2005). The independent variables in the form of political connections and media exposure are measured using dummy variables. The data analysis technique used is multiple linear regression analysis with SPSS software. The results of this study indicate that there is an influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR).

Purpose – The paper aims to clarify the unclear relationship between management accounting information systems and SME business performance by having intellectual capital as mediating variable. This will expand the domain of management accounting information usage from SME’s perspective. Design/methodology/approach – The paper used a descriptive study using the close-ended questionnaire distributed to 428 SMEs in East Java Region. The data were complemented by statistical analysis using SMART PLS to test the mediation role of intellectual capital. Findings – The paper provided empirical evidence that intellectual capital plays as a quasi mediating for management accounting information system and business performance relationship. This encouraged SME to optimize their IT usage to maximize the benefit of implementing MAIS. Research limitations/implications – Since management accounting system needs for business varied, future study needs to consider the level of IT usage. Therefore, future researchers are encouraged to investigate how to set the usage level. Practical implications – The paper included implications for the development of higher level of IT usage, such as management accounting information system to gain the benefits, that is increased business performance. Originality value – This paper filled the gap in IT usage from SMEs’ perspective by expanding the role of intellectual capital on the relationship of management accounting information systems on business performance.