The research investigates the influence of corporate governance and financial performance on the disclosure of sustainability reports (DSR) in energy sector companies listed on the Indonesia Stock Exchange. The research population was 71 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period, and 10 of the 71 companies that met the sample criteria were the unit of analysis. The data analysis method for the DSR determinant estimation model uses panel data regression analysis. The research results show that liquidity hurts DSR, while company size has a positive impact. Profitability, capital structure, foreign Ownership, and independent commissioners have yet to be proven to determine DSR. These findings demonstrate that corporate governance cannot encourage companies to carry out DSR according to stakeholder expectations as a legitimacy mechanism. Therefore, independent commissioners and foreign Owners can pressure companies to carry out DSR optimally by applicable regulations and achieve sustainable performance.

As one of the garment producers in the world, Indonesia continues to strive to increase its competitive advantage in the current growth and development. Various factors can influence the improvement of competitive advantage in the garment sector. This study investigates the competitive advantage in the garment sector as influenced by supply chain strategy and supplier environment, moderated by environmental uncertainty in garment companies in West Java. The population of this study was 250 garment companies, and the sample was 152 respondents. Data were collected through questionnaires and analyzed using Partial Least Square (PLS). The findings of this study are (1) supply chain strategy is positively influenced by supplier environment; (2) competitive advantage is influenced by supplier environment and supply chain strategy; and (3) environmental uncertainty can moderate supplier environment and supply chain strategy in influencing competitive advantage.

The purpose of the study is to evaluate the efficiency of Islamic Rural Banks (BPRS) and analyze the factors that determine them using a two-stage approach to Data Envelopment Analysis (DEA). DEA in this study focuses on the production, intermediation, and inefficiency causes. This research was done on BPRS across Indonesia. The data were taken from a financial report for the 2013-2021 period. The source of the data was a publication from the Financial Services Authority of Indonesia. The data were analyzed using the non-parametric approach with a two-stage DEA method. The input variables were personnel costs, fixed assets, and third-party funds. The result shows that Revenue Sharing, ROA, and Growth have a significant positive effect on DEA. BOPO and inflation have a positive but insignificant effect on DEA. While NPF and FDR have negative but insignificant effects on DEA. Then CAR has a negative and not significant effect on DEA. It also shows that the variables of Revenue Sharing, NPF, ROA, CAR, FDR, BOPO growth, and inflation have a simultaneous effect on DEA.