This study aims to analyze the improvement of the welfare of cooperative members in a sustainable manner, which is influenced by the development of business strategies and the competence of members. The research was conducted at women's cooperatives in East Java Province, Indonesia. The research design uses a quantitative approach. Respondents in this study are members of active women's cooperatives who have their own businesses from cooperative capital. The questionnaire was distributed by directly meeting respondents or via email among 185 respondents who were members of active cooperatives. SEM analysis was used to determine the effect of competency variables on improving member welfare mediated by business strategies. The results of this study indicate that the welfare of cooperative members was largely determined by the competence of cooperative member business actors, but this welfare improvement will be more effective if business actors understand and implement business strategies even though on a small scale.

This study seeks to analyze the effect of management commitment to service quality on service performance, the effect of management commitment to service quality on company’s reputation, the effect of service performance to company’s reputation, and the effect of management commitment to service quality on company’s reputation through service performance. The study employed structural equation modeling (SEM) as an analysis technique. The analysis shows that management commitment to service quality had a significant and positive effect on service performance, management commitment to service quality had a significant and positive effect on the company's reputation, service performance affected the company's reputation and management commitment to service quality affected the company's reputation through service performance.

This study examines the effect of the organizational change on company performance which is mediated by changes in management accounting practices. High environmental uncertainty requires company management to make organizational changes and changes in management accounting practices to achieve performance. The study uses a survey method with a total of 1945 respondents as managers of middle to upper manufacturing companies in 389 manufacturing companies in Indonesia. Data analysis techniques use partial least square, with more accommodating considerations for analyzing complex models with various indicators that are reflective and formative. The results of the study indicate that organizational change had a positive effect on changes in management accounting practices. Changes in accounting practices have positive effects on corporate performance, and changes in management accounting practices are able to mediate environmental changes in performance. Meanwhile, organizational change does not affect the company's performance.