This study aims to evaluate the roles of Gender Equity and Social Inclusion (GESI) and institutions, as drivers of green entrepreneurship and sustainable development goals (SDGs). A systematic and holistic integrated approach was used in encouraging the developmental processes, with both primary and secondary data qualitatively and quantitatively utilized. Mixed methods were also used through two phases, namely exploratory and explanatory design. The results showed that the role of GESI and community institutions encouraged the improvement of green entrepreneurship, whose role was one of the win-win solutions in mitigating the impact of global climate change and encouraging the achievement of the SDGs. Based on the limitations, the awareness of every individual was globally required on the importance of entrepreneurial trends. These results are expected to increase the knowledge and understanding of green entrepreneurship importance, as an alternative to contemporary global business.

The aim of this paper is to identify the influence of BPK audit results on financial performance of districts / city local government in Sumatera. The technique of collecting data is document analysis which is distributed among 390 out of 492 of the local government financial statements of Sumatra, Indonesia. The joined data are processed with Eviews 9.0 using the Random Influence Model (REM). The results indicate that audit opinion had no significant effect on financial performance of local government. Moreover, audit findings had no significant effect on the financial performance of local government. The research results can be beneficial for government as a reference to improve financial performance.