The purpose of this study is to analyze sharia microfinance strategies to encourage the economy at the community level such as the Integrated Business Centers (BMT) based on Sharia principles. Primary data were obtained from questionnaires on 283 BMT managers in Java. Using PLS analysis, strengthening corporate performance is measured by Islamic business ethics with intellectual capital as mediation. This model construct is unique and provides value in this study. The results showed that the strength of the external environment did not directly affect the performance of the BMT; Islamic business ethics and intellectual capital have positive and significant effects on BMT performance; and Intellectual capital is proven to mediate the indirect effect of the strength of the external environment and Islamic business ethics on BMT performance. Islamic Business Ethics in its application greatly supports the vision and mission of BMT. With the good implementation of Islamic Business Ethics, the level of customer confidence from BMT increases and will automatically increase BMT performance. Strength of the External Environment able to influence BMT performance after mediation from the Intellectual Capital. Intellectual Capital owned by BMT employees is an inseparable part and greatly supports BMT performance. This is evident in this study in which qualified intellectual capital from the employees had a good impact on improving BMT performance.

Sustainability reporting, under organizational reporting framework, gives information about economic, environmental, social, and governance performance (GRI). Corporate sustainability reporting has a strong practice of environmental reporting with corporate principles. Despite various guidelines such as GRI, the reporting and presentation of sustainable items are not common in practice. The study aims to analyze the current sustainability of Accounting Practices in Indian Cement Companies. To analyze the same, researchers have taken a case study of five prominent cement companies, JK Cement Ltd., Shree Cement Ltd., ACC Cement Ltd., Binani Cement Ltd., and Ambuja Cement. The study observed the common reporting methods of the selected companies under various common heads in the Indian Cement companies and later to make a comparison amongst them, further by taking the views of the company respondents, with a questionnaire. For measuring combined effect of the selected companies, financial and non-financial disclosure of the selected 13 items for sustainable reporting has been considered, and to analyze the independent variables having influenced upon the combined effect of dependent variables MANOVA statistical technique was applied. It was found that there is a critical difference in the reporting of financial and non-financial sustainability factors by Indian cement companies. The study concluded that the corporations should follow the best standards of environmental sustainability for strengthening their activities and documentation on sustainable growth.

This study conducted a test to see the influence of data quality analytics, business ethics, and cyber risk management on operational performance and its implication on corporate sustainability of Fintech P2P Lending companies registered and licensed in Indonesian Financial Services Authority (OJK). This study used descriptive analysis and statistical method Structural Equation Modeling (SEM)-Lisrel. The data was collected by using questionnaires given to 104 managers from 91 Fintech P2P Lending companies registered and licensed at OJK until the end of December 2021. The results show that data quality analytics and cyber risk management had a positive and significant influence on operational performance. The results also show that analytical data quality, business ethics and cyber risk management had a positive and significant influence on operational performance. The findings of this study added to the limitations of the research literature on the elaboration of variables that determine performance and business sustainability in Fintech P2P lending.