Risk disclosure condenses information asymmetry and delivers company risk information to external parties—nonetheless, inadequate studies highlight risk disclosure’s role in investor perception. Consequently, the risk disclosure studies are predominantly about determinant and tone impact, demanding further endeavor on the role of risk disclosure by enacting a bibliometric approach to review the status quo, pattern and focus, and the trend of the risk disclosure studies to determine the future research direction. This study pinpoints that risk disclosure has been progressively discussed in international publications over the last decade. Nevertheless, some relevant research community themes must be carefully planned, i.e., risk assessment and market risk disclosure. Further, the noteworthy aspect of writers’ productivity is that the most productive writers are excluded as the most cited authors, demonstrating that the hotspot of study on risk disclosure is the role in annual financial stability, determinants, and how crucial transparency is in the capital market. This study also reveals that extensive cooperation is conducted primarily in the USA, UK, and Australia. However, the development has shifted to China, India, and Asia. Future research on risk disclosure will be explored more in Russia, South America, and Africa, considering the countries’ regulations and risk policies.

Guaranteed interest is crucial in financial systems, boosting depositor confidence and impacting bank risk. The discussion about guaranteed interest has been thorough, focusing on the reassurance it provides to depositors and the risks it brings. Although it prevents bank running, it can also make depositors too relaxed, potentially causing future crises. Previous research has focused on established guaranteed interest schemes, but there is still a gap in understanding the impact of introducing guaranteed interest during a crisis. This paper explores the relationship between guaranteed interest and managerial behavior, customers, and performance of conventional and Islamic banking. The research design uses existing statistics, with data obtained from the publications of the Financial Services Authority and Bank Indonesia. The analysis uses VAR/VECM models, with results showing that the movement of guaranteed interest rates (both rupiah and foreign currency) has a dominant impact on conventional banking compared to Islamic banking, both on bank managerial behavior, customer behavior, and the performance of the bank itself. Specifically, the movement of the guaranteed interest will trigger the management of conventional banks to increase loan interest, while from the customer side they will ask for a higher yield (interest) on third part funds (TPF). As a result, these two things will lead to a negative outcome on the performance of the bank itself, especially on Net Interest Margin (NIM), Return on Assets (ROA), Operational Expenditure to Operational Income (BOPO), and Loan to Deposit Ratio (LDR). In Islamic banks, the movement of the guaranteed interest also has an impact on the managerial behavior of the bank, customer behavior, and the performance of the bank itself, but the effect of the movement of the guaranteed interest is only small. Most of the growth in credit and deposits, fluctuations in financing margins and returns on deposits and dominant Islamic Financial Performance for Banking indicators are explained by factors other than movements in guaranteed interest rates.

This study examines the influence of strategic flexibility, innovation culture, agility, ambidexterity, and open innovation on sustainable competitive advantage, with corporate innovation and collaborative marketing tourism competitiveness as mediating variables. Data was collected directly through structured interviews guided by questionnaires. The research population was 534 registered "craft" creative industry companies including pearls, "Sasak" ikat weaving, and pottery in West Nusa Tenggara Province, Indonesia with the analysis unit being managers or assistant managers. The sampling method used stratified proportional random sampling with a sample size of 240 respondents. Data analysis in this study used descriptive statistics and Covariance-based SEM (Amos software). The findings prove that the eleven hypotheses which stated that there was a direct influence of the variables studied were all confirmed. Strategic flexibility and a culture of innovation play a role in increasing company innovation. Strategic flexibility plays a role in increasing the collaborative competitiveness of marketing tourism. Agility, ambidexterity, and open innovation play a role in increasing sustainable competitive advantage. Corporate innovation and collaborative competitiveness marketing tourism play a role in increasing sustainable competitive advantage. These results are very important to fill the research gap regarding the factors supporting innovation and collaborative competitiveness marketing tourism, and sustainable competitive advantage in Indonesia.

This research aims to investigate the effect of supply chain management (SCM) on sustainability performance (SP), the effect of dynamic capabilities (DC) on sustainability performance and finally the effect of SCM on DC. The study uses a quantitative method with a questionnaire approach to investigate the relationship between endogenous and exogenous variables using the Likert scale. The respondents for this research were 680 logistics company owners in Indonesia determined using a simple random sampling method. The results show that SCM had a positive and significant relationship with SP. DC also had a positive and significant relationship with SP and recommends that company owners create policies to increase dynamic capabilities to improve company performance. Finally, DC in our survey had a positive and significant relationship to SP and strengthened the findings of previous findings. Moreover, SCM had a positive and significant relationship with DC, which recommends company owners make policies to improve SCM to increase DC. This research provides input to organizational owners to implement supply chain management, and dynamic capabilities to improve company performance and competitiveness.

The company always tries to improve competitiveness by improving company performance. Using upgraded digital technology makes it easier for internal and external companies to determine business strategies quickly and precisely. This study surveyed expedition companies in East Java, as many as 104 companies with the criteria of having a transportation fleet. Data collection using questionnaires and dissemination in collaboration with the Association of Express Delivery Service Companies, Post and Logistics Indonesia (ASPERINDO). Research respondents consist of employees or unit leaders who are competent in the substance of the survey. Data analysis uses the partial least square (PLS) method. The results showed that digital technology positively and significantly impacts supply chain collaboration, inventory management, and supply chain resilience. The company's ability to build supply chain collaboration impacts improving inventory management optimization, supply chain resilience, and supply chain performance. Furthermore, inventory management with the ability to control inventory well and on-time delivery does not impact supply chain resilience. However, good inventory management has a positive impact on supply chain performance. Likewise, shipping companies, by increasing supply chain resilience, have an impact on supply chain performance. The results of this study contribute to the theory of supply chain management and resource-based view. The practical contribution enlightens the middle and top management on the importance of digital technology with the suitability of investment and benefits obtained in improving supply chain performance.

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.

The aim of writing this research article is to determine the influence of supply chain challenges on MSMEs performance, Supply chain integration on Micro, Small, and Medium Enterprises (MSMEs) performance, Management commitment to MSMEs performance, Supply chain integration on Supply chain performance. This research method is a quantitative survey, research data was obtained by distributing online questionnaires via social media. 700 questionnaires were distributed to MSMEs owners and of the 700 questionnaires distributed, 350 respondents or 50% responded as determined by the simple random sampling method. This research adopted a quantitative method with data analysis using Structural Equation Modeling (SEM) Partial Least Square (PLS) with SmertPLS software data processing tools. The questionnaire was designed using a Likert scale of 1 to 7. The stages of data analysis were validity, reliability and hypothesis testing. or significance. The results of data analysis show that supply chain challenges have a positive and significant influence on MSMEs performance, Supply chain integration has a positive and significant influence on MSMEs performance, Management commitment has a positive and significant influence on MSMEs performance, Supply chain integration has a positive influence and significant to supply chain performance. The novelty of this research is the creation of a relationship model of supply chain integration, management commitment, supply chain performance, supply chain challenges and MSMEs performance. The implication of this research is to encourage improvements in MSMEs performance, MSMEs managers must encourage improvements or implement challenges in the supply chain. Supply chain integration and management commitment. Supply chain management is not just about managing the flow of goods, but also a holistic business strategy that can create a competitive advantage. With a deep understanding of supply chain components, challenges and strategies, companies can ensure smooth operations and meet customer expectations in a dynamic and global business environment. Implementing best practices in supply chain management is the key to building a strong foundation for business success in an era of ever-growing globalization.

Unlimited global competition for manufacturing companies means that companies must be efficient and effective, so implementing information technology is needed to produce fast and precise decisions. Manufacturing companies in East Java were obtained with a sample size of 89 companies as research respondents and processed using smart PLS. The research results show that the implementation of continuously adjusted information technology can provide improvements in supply chain integration, supply chain flexibility, and competitive advantage. Connections with external partners and transactions using information technology make it easier to coordinate internally and externally in decision making. Supply chain integration, which is described as collaborating with partners and involving them in decision making, can increase supply chain flexibility and competitive advantage. Manufacturing companies can increase flexibility in processes and develop new products, increasing market share and customer satisfaction compared to competitors. The company's supply chain flexibility can increase its competitive advantage. This research provides a practical contribution to company management in appropriately managing business strategy and in line with external changes. For operational practitioners, it includes enlightenment in maintaining the role and function of up-to-date information technology to make decision making easier. The theoretical contribution of the research is to enrich the theory's resources-based view on competitive advantage and operational system integration.

This study examines the effect of carbon emission disclosure and the Public Disclosure Program for Environmental Compliance (PROPER) on foreign ownership of manufacturing companies in Indonesia from 2018 to 2022 that publish annual reports or sustainability reports, registered with the Ministry of Environment and Forestry PROPER, and carbon emissions disclosure in the annual report and/or sustainability report. The analysis method uses the ordinary least squared (OLS) approach to study 28 PROPER manufacturing companies used as samples. The control variable used is return on equity (ROE), this is based on the idea that foreign investors are willing to invest in other countries to get a return on the equity or capital channeled to the company. The results show that carbon emissions disclosure has a significant positive effect on foreign ownership. Conversely, PROPER did not have any significant positive effect on foreign ownership. The results show interesting results that foreign investors are proven to consider environmental aspects in making decisions to invest in companies in Indonesia. On the other hand, the Indonesian government needs to ensure that its PROPER ratings can also provide benefits to foreign investors to attract their investment decisions.

This research aims to analyze the relationship between sustainable supply chains on financial performance, Sustainable Development Goals (SDGs) financial performance and Sustainable supply chains on Sustainable Development Goals (SDGs). This research uses a quantitative survey method, research data was obtained by distributing online questionnaires through media social to 390 respondents belonging to SMEs, and respondents were determined using the simple random sampling method. Data analysis used Structural Equation Modeling (SEM) Partial Least Square (PLS) with data processing tools using SmartPLS 3.0 software. The questionnaire was designed using a Likert scale of 1 to 7. The independent variable in this research is the sustainable supply chain, the mediating variable is Sustainable Development Goals (SDGs) and the dependent variable is financial performance. The stages of data analysis are validity and reliability testing, significance or hypothesis testing, and mediation influence testing. The results of data analysis show that the Sustainable supply chain has a positive and significant relationship to financial performance, Sustainable Development Goals (SDGs) have a positive and significant relationship to financial performance and the Sustainable supply chain has a positive and significant relationship to Sustainable Development Goals (SDGs). To improve the financial performance of SMEs, they must implement a sustainable supply chain in their supply chain, namely from supplier to customer. To improve the financial performance of SMEs, they must implement Sustainable Development Goals (SDGs) in their management system. Implementing sustainability in the supply chain is important to increase operational efficiency and reduce negative impacts on the environment and society.