EMA is a development of management accounting, so the application of EMA is determined by contingent factors in the company. Contingency factor used in this study is business strategy. Business strategy that has been studied by previous studies is environmental strategy. However, not many previous studies have used business strategy typology (prospector or defender) as a contingent factor in the application of EMA. Several previous studies using strategy typology have proven that prospector strategies have a positive effect on the adoption of EMA. In the context of contingencies, the alignment between business strategy and EMA implementation will be able to improve business performance. This underlies the development of this research model. The alignment of the business strategy with the adoption of EMA is tested by an interaction approach. The interaction approach uses a moderated regression analysis (MRA) analysis tool. The results of testing of 348 company years (publicly listed companies that participated in PROPER during the period of [2013][2014][2015][2016][2017][2018] show that strategy had no role in strengthening or weakening the association of EMA on company performance. In other words, whatever type of strategy the company has chosen has no influence on the EMA on company performance. Testing of control variables proves that the environmental performance of the previous period did not affect the company's performance. While the size of the company and the earnings of previous period have a positive effect on performance.

Corporate social responsibility is a company's commitment to contribute to sustainable economic development. This study aims to examine and discuss the effect of profitability, leverage, size of the company, the audit committee, board of directors, institutional ownership and public ownership on the disclosure of corporate social responsibility. The study population was the company went public in Indonesia and the sample is manufacturing companies listed on the Stock Exchange in 2015-2018. This research data analysis techniques using multiple linear regression analysis. The stages of data analysis using normality test, classic assumption test the feasibility of models and hypothesis testing. The results of this study prove that profitability, leverage, and governance mechanisms have no effect on the disclosure of CSR. Meanwhile, the size of the company's positive influence on CSR. These results indicate that company size is a factor that can be used in determining the company disclose its CSR activities

Management accounting practice (MAP) is a management accounting method used to improve company performance. Previous studies have examined the impact of MAP implementation on the performance of conventional small and medium enterprises (SMEs). However, studies on the implementation of MAP in digital start-up business companies or digital SMEs are still limited. Therefore, the MAP implemented by this digital start-up business is differ from conventional SMEs. This study examines the impact of MAP implementation on the performance of digital business startups. The research data collection method is a survey by sending a questionnaire in the form of google form. The questionnaire is distributed to the digital start-up business community on social media telegram and center of entrepreneur acceleration of Faculty of Entrepreneurship. Respondents who filled out and returned the questionnaire are 56 digital business startups in Indonesia. Testing data using multiple regression analysis. The test results prove that (1) overall MAP and contemporary MAP have a positive impact on the performance of digital start-up businesses; while (2) traditional MAP has no impact on the performance of digital start-up businesses. This indicates that digital start-up businesses use contemporary MAP to improve customer value.

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Disruptions carried out by digital startups show a big role of technology-based competencies and  innovations. In fact, both are the results of organizational learning. This paper explores a conceptual framework that links organizational learning with performance through competency development and innovation in Indonesian digital startups. A combination of literature studies on organizational learning and some previous research compared with a number of factual conditions of digital startups in Indonesia, resulting in intended conceptual framework. The authors managed to place technology as a prominent element in each of the proposed variables forming a conceptual framework that links organizational learning with digital startup performance. This conceptual study does not compare the concepts of organizational learning and individual learning in digital startups. Supporting facts used in this study are multi-sector digital startups. So this conceptual framework could be different if applied to specific sectors. Conceptually, organizational learning has the potential to significantly influence the competency development and innovation in Indonesian digital startups.