The purpose of this study is to examine the effect of credit risk and liquidity risk on profitability with loan restructuring and income diversification as moderating variables. The research population is all general banking companies, which were listed on the Indonesia Stock Exchange (IDX) during the period 2018-2021. The research sample was created using the purposive sampling technique and 160 observations were obtained. This study conducts panel data regression analysis using EViews 12 software. The results of this study indicate that an increase in credit risk reduces profitability, liquidity risk does not affect profitability, a loan-restructuring strategy can reduce the effect of credit risk on profitability, and an income-diversification strategy can reduce the effect of liquidity risk on bank profitability. The research findings provide an understanding of banking strategy, namely loan restructuring and income diversification can increase banking profitability under urgent conditions. This study provides support for contingency theory and stakeholder theory. The limitation of this research is that it does not discuss Islamic banking because the policies of those companies are different in terms of rules and there are limited data.

The purpose of this study is to empirically examine the role of technology innovation on the influence of intellectual capital on SMEs performance. Resources based view and stakeholder theory underlies this research. Primary data was collected using a survey method from 399 culinary business SMEs managers spread throughout Bali. The number of samples is determined using the Slovin formula. In this study, the partial least squares structural equation model (PLS-SEM) was applied to be tested for validity and reliability. The results of the study show that human capital, structural capital and customer capital have a significant positive effect on technology innovation. Human capital has no effect on SMEs’ performance, but structural capital and customer capital have no significant effect on SMEs performance. Technology innovation has a significant effect on SMEs’ performance. Furthermore, technology innovation can mediate the influence of human capital, structural capital and customer capital on SMEs performance.

The aim of this study is to test the influence of the board's gender diversity on firm value through sustainability report disclosure. The research also examines the effect of industry profile in moderating the board's gender diversity relationship with sustainability report disclosure and the moderation of sustainable investment practices in the relationship between sustainability report disclosure and firm value. The testing uses panel data regression to analyze 306 sample data from non-financial companies listed on the Indonesia Stock Exchange that comply with the sample selection criteria. The research findings prove that board gender diversity is able to increase firm value because investors view the presence of female board members as reflecting a good corporate governance mechanism. This research also proves that the presence of women board members reduces the level of sustainability report disclosure. The effect of board gender diversity on sustainability report disclosure is reduced in high-profile companies. High-profile companies experience strong pressure to make disclosures of activities in which environmental and social impacts are transparent. Conversely, this study cannot demonstrate a mediating role of sustainability report disclosure on the effect of board gender diversity on increasing firm value. The interaction effect of sustainable investment practices is also not significant in this study. The research findings provide an understanding of board gender diversity, sustainability report disclosure, and firm value within the multi-theoretical framework of agency theory, stakeholder theory, and social role theory.

The purpose of this study is to examine and analyze the direct and indirect effects of the variable ownership structure, board composition, dividend policy, and financial performance and stock returns in the manufacturing industry on the Indonesia Stock Exchange. The population of this research is manufacturing industrial companies on the IDX since 2015 and was still active until 2019. The sample obtained is 92 issuers who continuously distribute dividends. Testing the research hypothesis, using the structural equation model (SEM) with the Partial Least Square (PLS) software approach. The results show that the ownership structure significantly affected the composition of the board of directors and dividend policy. Ownership structure has no significant effect on stock returns and financial performance. The composition of the board of directors has a significant effect on dividend policy and financial performance but has no significant effect on stock returns. Dividend policy has a significant effect on financial performance but has no significant effect on stock returns. Financial performance has no significant effect on stock returns.

Investment is a way of getting profit by investing a certain amount of capital in certain assets. Investing in shares in LQ45 amid the Covid-19 pandemic is one way to benefit when many sectors are experiencing an economic downturn. The purpose of this study was to analyze the differences in the optimal portfolio of LQ45 stocks in the 2019 and 2020 quadrimester I. The samples of this study were companies listed in LQ45. This research method uses the treynor index and t-test. The results of this study are that there is a significant difference in the optimal portfolio using the treynor index model between quadrimester I 2019 and 2020 on LQ45 stocks, this is influenced by conditions amid the Covid-19 pandemic which affects all sectors. The highest optimal number of purchases in the month April 2020 is occupied by companies with the KLBF code, this is an advantage that the company gets during the Covid-19 pandemic. Future research is expected to be able to allocate investment funds optimally for each share to achieve optimal profits. The investor is expected to be able to estimate in advance the stocks that will be selected for their investment.

The increasingly tight competition has caused problems for small and medium enterprises (SMEs) in increasing their marketing performance. During the last few years, the marketing performance of SMEs operating in the Project woodcraft industry sector in the Badung Bali has moved downwards. The goal of this research is to develop knowledge in the fields of Strategic Management, specifically regarding product innovation to achieve a competitive advantage in an attempt to improve internationalization and marketing performance. The population in this research is all of the SMEs operating in the woodcraft industry sector and is based in Badung Bali. The sample size in this research is determined based on Slovin's formula and the total includes 100 units of SME operating in the woodcraft industry. The method used is the quantitative approach, which examines the role of competitive advantage in mediating the influence of product innovation on internationalization and marketing performance. Based on the research results, product innovation has a positive and significant influence on both, competitive advantage and internationalization. Product innovation and competitive advantage have positive and significant influences on marketing performance. Competitive advantage has a positive and significant influence on internationalization. Meanwhile, it has been revealed that competitive advantage can mediate the influence of product innovation on marketing performance and competitive advantage can mediate the influence of product innovation on the internationalization of SME operating in the Project woodcraft industry sector in Badung Bali. Based on these findings, the project woodcraft industry SME in Badung Bali is advised to be more innovative in producing their products, so that there would be an increase in marketing performance in the international market. It is also recommended for subsequent researchers to add in other variables, such as product quality and market orientation, to enrich the information attained.