The present study aims to assess and scrutinize the impact of market power and revenue diversification on the level of Non-Performing Loans (NPL), which serves as an indicator of banking stability, through profitability during the COVID-19 pandemic. The population of interest includes all non-Sharia commercial banking institutions listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. A purposive sampling method was employed, resulting in a total of 264 observations. The data analysis was performed using panel data regression with the assistance of EViews version 10 software. The findings of this research reveal a direct positive and significant influence of market power and revenue diversification on bank profitability, as well as a direct negative and significant impact of market power, revenue diversification, and bank profitability on NPL. A noteworthy result derived from this study is the partial mediating role of profitability in the relationship between market power, revenue diversification, and NPL. Consequently, it is concluded that market power and revenue diversification play a pivotal role in enhancing profitability, mitigating credit risk, and ultimately improving banking stability. This study lends support to the non-structural approach of NEIO (New Empirical Industrial Organization), the Competition Fragility theory, and the Product Portfolio Theory. However, it is important to acknowledge the limitations of this research, such as the focus solely on non-Sharia banking institutions due to their distinct characteristics compared to conventional commercial banks, as well as data constraints.

This study aims to examine an overview of management accounting research in the last decade. In addition, it also describes the latest research trends, namely in the last five years, both in terms of the topics discussed, the use of theory, and the methods used. The researchers employ the bibliometric analysis method and use VOSviewer to describe management accounting research for the period 2013-2022. We retrieve data on articles from two leading journals in this field, namely Management Accounting Research (MAR) and Journal of Management Accounting Research (JMAR), using the Scopus database. The findings of this study indicate that there were six research clusters over the past decade, namely (1) governance and performance management, (2) management control, (3) performance evaluation, (4) risk-based performance management and CSR, (5) budgeting and ethics, and lastly (6) the risk and interfirm relationships. Research trends in the last five years show that the theories explicitly used in research in this field include agency, economic, social identity, social comparison, and contingency theory. The research methods used during the last five years have been dominated by archives, experiments, and surveys. Papers published by JMAR are dominated by those using archival methods, while the papers in MAR are dominated by those using experiments and field research. This research provides an overview, for students and scholars interested in management accounting research, of the subjects, ideas, and research methodologies that have been employed in the recent past and today.

The objective of this research is to examine the impact of sustainability reporting quality on firm value through investor recognition. This quantitative study investigates the relationship between sustainability reporting quality and firm value, focusing on non-financial sector companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020. The sample size for this study was 320. The analysis employed a multivariate approach using a structural equation model (SEM) based on Partial Least Squares (PLS). The research findings demonstrate that the quality of sustainability reporting can increase firm value because investors view the quality of reporting as reflecting sustainable practices that have been implemented properly. Furthermore, the study confirms that sustainability reporting quality positively influences investor recognition. This research contributes empirically by highlighting the mediating role of investor recognition in the relationship between sustainability reporting quality and firm value. This study provides evidence that investor recognition of sustainability reporting quality contributes to an enhancement in firm value from an agency theory and signaling theory perspective.

The purpose of this study is to analyze the relationships between supply chain leadership and reverse supply chain performance, government policy and reverse supply chain performance, and finally, government policy and supply chain leadership. The research methodology is analytical, namely survey research that aims to collect, compile, analyze, interpret, and finally draw conclusions. The approach used is quantitative, which includes the development of an empirical model and its measurement based on theoretical studies. Research respondents are managers who are responsible to manage the reverse supply chain operations such as supply chain, warehouse, transportation/distribution, production, planning and control of production and inventory planning and control, procurement, and marketing in manufacturing companies. The research data was obtained by distributing online questionnaires to 560 supply chain managers of manufacturing companies who were determined using the simple random sampling method and the questionnaires were designed using a Likert scale. Data analysis used structural equation modeling (SEM) with SmartPLS 3.0 software tools. The stages of data analysis are validity test, reliability test and hypothesis testing. The results indicate that supply chain leadership had a significant effect on reverse supply chain performance, government policy had a significant effect on reverse supply chain performance and, finally, government policy had a significant effect on supply chain leadership.

This study aims to analyze and examine the effect of leadership on small and medium enterprise (SMEs) green supply chain performance, the effect of organizational pressure on SMEs’ green supply chain performance and the effect of the environment on green supply chain performance of the SMEs. The research method is a quantitative method, data analysis uses structural equation modeling (SEM) with SmartPLS 3.0 software tools. The population of this study is internal auditors who have experience in cyber security and information technology. The sample for this study was 490 respondents of SMEs owners who were determined by the snowball sampling method. The research data was obtained from an online questionnaire which was distributed via social media. The questionnaire was designed using a Likert scale of 1 to 6. The stages of data analysis were validity test, reliability test and significance test. The results indicate that leadership has a positive and significant effect on the performance of the green supply chain of SMEs, organizational pressure has a negative and significant effect on the green supply chain and the environment has a positive and significant effect as well. Improving SMEs' green supply chain performance requires increased leadership, reduced organizational pressure and an improved work environment. This study generates a leadership relationship model on green supply chain performance, organizational pressure on green supply chain performance and environment on green supply chain performance.

In the COVID-19 era, green consumption has risen into a global trend, leading beauty products to be more environmentally friendly to satisfy these new consumers’ needs. However, not every natural beauty brand, especially natural cosmetic products, survived in the market. This study aimed to examine the cause and effect of a phenomenon of storytelling marketing strategies on the public's purchase intention for cosmetic products made from natural ingredients. The literature study showed that the relationship between storytelling and purchase intention is somewhat inconsistent. As a countermeasure and study gap, this study implemented product innovation as a mediating variable. This research was carried out quantitatively in Jakarta, Indonesia. Data used in this study was primarily obtained through questionnaires in 2021 and judgement sampling of 200 respondents. The data were tested using Structural Equation Model Partial Least Square (SEM-PLS) models’ technique on SmartPLS 3.0. The results showed that storytelling positively increases natural cosmetic purchase intention through product innovation.

The problems influencing the service quality of Lion Parcel Halim Perdana Kusuma Jakarta were that the delivery time needed to be by the delivery receipt and that there needed to be a complete list. This research aimed to know and analyze the service quality and the direct and indirect influence of delivery cost on customer satisfaction through timeliness. The population used in this research was the customers of Lion Parcel Halim Perdana Kusuma Jakarta, with a sample of as many as 139 respondents. The technique of data analysis used was Structural Equation Modelling with the approach of Partial Least Square. The key finding of this research was that customers considered the service quality of Lion Parcel could be better, making them dissatisfied with the quality of service delivered by Lion Parcel. Whereas the service quality and delivery cost directly influenced, timeliness and timeliness influenced customer satisfaction. It was also found that timeliness indirectly and significantly mediated the influence of service quality and delivery cost on customer satisfaction.

This study investigates the implications of KOLS, Digital Transformation, and Human Resource Development for Sustainable Competitive Advantage through Innovative Behavior and Organizational Innovation in East Java Micro, Small, and Medium Enterprises (MSMEs). 382 MSMEs in East Java were surveyed, and their data were analyzed using Structural Equation Modeling (SEM). The results showed that KOLS, Digital Transformation, and Human Resource Development significantly positively affected Innovative Behavior, Organizational Innovation, and Sustainable Competitive Advantage. Moreover, Innovative Behavior and Organizational Innovation are important mediating roles in this relationship. The results highlight the importance of cultivating a culture of sharing knowledge, embracing digital transformation, and investing in employee development to increase the competitive advantage of MSMEs. This study provides practical implications for MSME management, emphasizing the need to develop strategies that promote knowledge-oriented leadership, adopt digital technologies, and enhance employee skills and competencies. Thus, MSMEs can foster a culture of innovation, which leads to a sustainable competitive advantage in the long term. This research contributes to understanding the factors driving Sustainable Competitive Advantage in East Java MSMEs. It offers valuable insights for practitioners and policymakers in driving the growth and competitiveness of the MSME sector.

Safety is part of welfare which is the main goal of the organization seen from a humanistic management perspective. Safety is currently a very important factor for the existence of humans and organizations, so safety science becomes important to examine in depth human existence in activities to achieve prosperity. The method used is the Structure Equation Model (SEM). A total of 226 crew members working for the Indonesian National Shipping Company responded to this research questionnaire. The results show that the existential safety displayed by management who is committed to safety, active leaders facilitate safe work, and training that does not only touch the physical technical aspect but also touches the mental and spiritual aspects of humans to support safer performance. Also, the self-awareness of each crew member influences forming cohesiveness among them to behave in a collective safety manner. The theoretical contribution of this research is to study safety based on humanistic management theory. The managerial implication of this research is that safety is the responsibility of everyone who works in the organization, core management values are brought to life in collective safety behavior and leaders show that safety commitment in real attitudes and behavior. This research is still limited to focus on the philosophy of anthropology, metaphysics, and humanist management theory. Future research is expected to be able to get out of the influence of neo-liberal capitalist management theory and enter into a more humanist safety management based on metaphysical ontology philosophy and humanistic management theory and other social sciences.

This study aims to prove and analyze the effect of financial knowledge, financial behavior, and digital financial capabilities on financial inclusion, financial concern, and performance in Small and Medium Enterprises (SMEs) in East Java. The population used in this study was 1,387,854 Micro, Small and Medium sized Enterprises (MSMEs) actors in East Java, which is located in the Gerbangk ertasusila area. The sample in this study were 395 respondents who were determined by the non-probability sampling method. In this study a questionnaire research instrument was used, namely a set of questions answered to respondents to obtain written information related to research variables and used the Structural Equation Modeling (SEM) analysis technique. The results of the study show that: (1) Financial knowledge has a significant effect on financial inclusion, (2) Financial behavior has a significant effect on financial inclusion, (3) Digital financial capability has a significant effect on financial inclusion, (4) ) Financial inclusion has no significant effect on financial problems, (5) Financial knowledge has a significant effect on financial concerns, (6) Financial behavior has a positive and significant effect on financial concerns, (7) Digital financial capability has a significant effect on financial concern, (8) Financial knowledge has an insignificant effect on MSME performance, (9) Financial Behavior has no significant effect on MSME performance, (10) Digital financial capability has no significant effect on MSME performance, (11) Financial inclusion has a positive and significant effect on MSME performance. (12) Financial concern has a positive and significant effect on MSME performance.