The study aims to investigate the impact of Pentagon Fraud Model in five key factors, namely Pressure, Opportunity, Rationalization, Capability, and Action, on the risk of Financial Statement Fraud (FSF). Additionally, it explores the moderating role of Islamic Corporate Governance (ICG) in the relationship between these factors and FSF. The research employed a quantitative approach, utilizing survey data from a sample of 270 respondents. The findings support the hypotheses that all five factors significantly influence FSF, with Pressure exerting the highest impact. Furthermore, ICG is found to moderate the relationships between these factors and FSF, underscoring its role in reducing financial fraud risk. Practically, this study offers essential guidance for organizations in managing FSF risks more effectively. Integrating ethical and governance principles, as moderated by ICG, can help strengthen internal controls, ethics training, and a culture of integrity. Policymakers should consider these findings for enhancing regulatory frameworks, and educational institutions can integrate these results into their curriculum. The study's contribution lies in shedding light on the significance of ICG as a risk-mitigating factor in the context of FSF. The findings provide valuable insights for academics, practitioners, and policymakers. They enhance the understanding of FSF and its mitigating measures and offer a foundation for further research in the field.

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 shift in the business paradigm towards a more sustainable one has placed a balance between people, profit and the planet as a corporate culture. However, based on previous empirical studies, very few companies have put sustainability as the soul of their business, especially in the types of industries that are not obliged to report their social responsibility activities. This study aims to compare the quality of the sustainability report based on the GRI G4 indicator for foreign and domestic companies engaged in construction services. The data was taken using a purposive method on construction service companies that published their 2017 sustainability reports and found 30 companies. The quality of the report is compared between the three indicators, namely economic, social and environmental. The results showed that in terms of quality of disclosure, there was no difference between domestic and foreign construction service companies, whether tested per category or tested collectively. The results of this study reinforce the previous finding that companies are still very dependent on the regulatory compliance approach only in implementing sustainability, especially in the construction service industry.

This study conducts the theme of The Causes of Financial Distress conditions by samples from Indonesian banking sector registered in the Financial Services Authority of Indonesia within the period of 2015-2019. The title of this study: "Indicators of Financial Distress condition in Banking sector in Indonesia” during the period of 2015-2019" with a multiple correlation approach. The purpose of this study is to determine the effect of leverage of Credit Risk, CAR, ROA, and LDR to the Financial Distress conditions. The sample of population in this study are all conventional commercial banks in Indonesia registered in the Financial Services Authority of Indonesia. The number of samples in this study were included 37 commercial banks that their profitabilities were being declined, with a total number 146 observations. The method carried out in determining the sample is “Purposive” sampling. Based on the results of study and data analysis using the panel data method, it shows that capital, credit risk, profitability and liquidity have a positive effect on Financial Distress. The implication of the above conclusion is that it required further research to perform preventive actions to anticipate the measures of financial performance of the Bank, and it is expected to select a larger population of samples and variables that might have not been included in research on banking Financial Distress in Indonesia.

This study aims to investigate the influence of green supply chain management practices on community empowerment and poverty reduction in the region of Indonesia. Primary data collection technique like questionnaire was adopted and a sample of 305 respondents was finally collected. For the better understanding, a structural model was developed for the green supply chain factors and community empowerment. For analyzing the data, descriptive findings, confirmatory factor analysis, structural equation modelling and finally regression analysis were applied. Through structural equation modelling, it is found that all three factors of green supply chain (eco design, environment friendly approaches, and green manufacturing and distribution) had positive and significant influence on community empowerment in Indonesia. In addition, findings under regression analysis show that for the poverty reduction factors green supply chain can also play significantly when integrated through all three factors. As per the implication, this research is a meaningful contribution in the field of green supply chain management practices, community development and poverty reduction.

Poultry industry is a key sector in the Indonesian economy, producing and supplying sixty five percent of all animal protein and with ten percent employment share of labor in national economy. Over the last thirty years, there has been an increase in production of agro food globally. Economists agree that demand of agro product has increased due to population growth, product consumption and the increased income. In Indonesia, poultry production has not been able to meet the demand which makes it difficult to supply produced chicken to remote areas. Moreover, in Indonesia, the supply chain network of poultry production does not meet the demand of this growing sector Hence, a well-established supply chain system is required for this sector. Large production companies should create a proper supply chain system by integrating poultry product modularity Such an interaction between companies having SCM skills and poultry suppliers will enhance poultry business performance. This study employed a cross sectional research mode and designed a survey to collect data from poultry production units in Indonesia. Results reveal that due to suppliers’ involvement and integrating product modularity make a significant positive effect on poultry business performance. In addition, it was also revealed that SCM skills were moderating positively in poultry business performance which in turn helped poultry producer to develop a better supply chain network. It is recommended that government should make appropriate polices to develop better supply chain networks for the economic growth of country.

The tax revenue in West Java has not fully realized and developed in accordance with the planned target. In line with reality, the employee performance in the Directorate General of Taxation should greatly determine the amount of tax revenue in West Java. Their performance can be measured based on the terms of quality, namely in achieving predetermined standards. While in the terms of quantity and responsibility, it can be measured based on their achievement on completion targets and following existing work procedures. This research method was carried out descriptively and verified. Assessment of scores on research variables is used as a descriptive method, while Path Analysis method is used both to aim and determine causality between research variables and hypothesis test. The descriptive result showed that Discipline, Compensation, Competency, Motivation, Commitment and Performance are categorized as ‘good’, but nonoptimal in their achievements. Verificative results showed that there are partially and simultaneously positive and significant effects between Discipline, Compensation, and Competency towards Motivation, both directly and indirectly. The most dominant effect on competency. Also, there are positive and significant effects between motivation and commitment towards employee performance in the West Java Regional I Office of Directorate General of Taxation.

Global warming, resource depletion, rising temperature, air pollution, and other environmental issues have raised several questions regarding the environmental effects of organizations. Thus, the organizations have started to pay attention on their processes. Bearing in mind the importance of ongoing environmental issues, the present study tries to elaborate the role of key drivers due to which the organizations go for adoption of green initiatives. This study considers the supply chain processes as a point of concern. Competitor pressure, customer pressure, regulatory measures (ISO 140001 etc.) and socio-cultural responsibility are the key drivers. Data are collected from the employees who were working in the automotive industry related companies in Indonesia by adopting the simple random sampling. 300 questionnaires are distributed among the employees out of which 200 valid responses are used for data analysis. Smart-PLS is used for data analysis. As per the results of the study the regulatory measures significantly and positively influence the green supply chain initiatives of the automotive car manufacturers. The results of the study also report a positive significant relationship between competitor pressure and green supply chain initiatives. Green supply chain initiatives are also found to be positively influence by the customer pressure. Finally, the study also reports a positive significant influence of socio-cultural responsibility on the green supply chain initiatives. Socio-cultural responsibility is found to be the strongest predictor of green supply chain initiatives. Practical implications and future directions are also provided at the end of the study.

The significant of supply chain management (SCM) on the performance of organization's is described and evaluated in this study. The role of operational performance is examined regarding supply chain in textile and apparel sector which is crucial for the performance of whole organization. Textile industry of Indonesia in terms of revenue is anticipated to grow at an aggregated gross rate of 6.01%, during forecasted period, 2015-2025. Excellent SCM is necessary for managing this growth. Supply chain role is very crucial in this industry for flourishing but unfortunately operational performance of supply chain is not performing on required level. This is a cross sectional type of research and data collection from textile and apparel firm managers which directly supervise to supply chain division. Currently business environment is very competitive and organizations need to focus on SCOP except organizational performance. In this study, we try to find the solution of this problem after analyzing through jointly the mediating role of Information Technology (IT) and independence effect of Relational Capability (RC) and Organizational Culture Capability (OCC) on supply chain operational performance in Indonesian apparel and textile industry. Results indicate that this research is helpful to resolve supply chain operational issues in Indonesia.