This paper aims to develop a framework for sustainability in SMEs. SMEs are most vulnerable to the effects of covid-19. The implementation of social distancing makes people limit activities outside their home, consequently sales turnover decreases. Therefore, SMEs need to change the mindset in running business by using technology transformation. It is believed to continue the sustainability of SMEs. However, some SMEs do not have knowledge about digital skills that are relevant to their business. In fact, during covid-19 condition, online business can result sustainability in their business that can take place now and in the future.

Studies on green investment and corporate social responsibility (CSR) investment has been conducted by some researchers in the current and future trends of sustainable development. Many of them have focused on the relationship between CSR and financial performance, but only a few have examined how green investment, CSR investment, and sustainability are related to each other. Sustainable performance is based on three aspects: people-planet-profit, or also what is known as the triple bottom line concept. The sample for this study consisted of 132 manufacturing companies listed in the Indonesia Stock Exchange from 2016 to 2019. This study found that green investment and CSR investment positively affect financial performance and sustainable performance. Meanwhile, the financial performance has an insignificant effect on sustainable performance. Besides, financial performance cannot mediate the effect between green investment and CSR investment on sustainable performance.

This study aims to examine the role of cash holding in mediating the effect of leverage on firm value. The object of this research is 423 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used in this research is purposive sampling, with the criteria of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018, publishing financial reports, and having complete data related to research variables so that a sample of 124 manufacturing companies was obtained. The analysis technique used in this research multiple linear regression analysis and path analysis. The results showed that leverage had a significant negative effect on cash holding and cash holding had a significant positive effect on firm value. Leverage has no significant positive effect on firm value. Cash holding is not able to mediate the effect of leverage on firm value.

The aims of this research are to analyze the effect of the Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Third-Party Funds (TPF) to the volume of financing of Sharia Banks in Indonesia. The data used is an annual report from Sharia Commercial Banks in the year of 2014 to 2016, were analyzed by multiple regression analysis. The results of this study indicate that the NPF has a positive insignificant to the volume of financing of Sharia Commercial Banks in Indonesia, FDR and TPF have a positive and significant to the volume of financing of Sharia banks in Indonesia. The implications of this research are for Sharia Commercial Banks to be able to consider the determination of corporate policies and improving operational performance in order to improve the financial performance of the company, especially related to the variables studied and its effects for them.