In developing countries, particularly South Asia, there is scarce research on corporate governance and sustainability reporting disclosure. This study considers several insightful theories, including Stakeholder Theory, Agency Theory, and the TOE Framework, to understand the relationships and drivers of sustainability reporting. The study examines Indonesian Islamic corporates using data from the ISSI (Indonesia Shariah Stock Index). We gathered annual reports and sustainability reports from the ISSI database for the year 2019. The study investigates how human governance (HG), Islamic corporate governance (ICG), and information technology usage (ITU) are related to sustainability reporting disclosure (SR). The findings showed that the sustainability reporting disclosure was significantly influenced by human governance and Islamic corporate governance with firm size and leverage. Furthermore, the research showed that profitability was not significantly related to sustainability reporting disclosure, that Islamic corporate governance had a significant negative influence on SR, and that IT usage was only significant when human governance was not present. Finally, the results showed that human governance is the main driver of sustainability reporting disclosure. Therefore, we conclude that human governance is the best predictor for sustainability reporting disclosure.
<em>SMEs have become the backbone of the Indonesian economy which is faced with various situations and conditions. The increasingly competitive business environment forces SMEs to be able to maintain their existence. This effort can be realized by developing a good business ecosystem with the support of government regulations. In addition, business model innovation is also worth considering the changing needs, wants, and demands of customers. This study aims to examine the effect of ecosystem business and government regulation toward business agility mediated by business model innovation. This study involved 100 SME culinary in Bali, Bandung, Surabaya, Yogyakarta, Semarang, Solo dan Jakarta which are selected using probability sampling technique. Data is obtained by distributing questionnaires to respondents through G-Form. The collected data is then analyzed using Path analysis assisted by the Smart PLS application. The result shows that the business ecosystem and government regulation and business model innovation have a significant positive effect toward business agility. Business model innovation can mediate the relationship of the business ecosystem to business agility and the relationship of government regulation to business agility. Business model innovation is influenced by Business ecosystem and Government Regulation by 68.8%, business ecosystem, Government Regulation and business model innovation affects business agility by 61.6%. Researchers who want to conduct research on similar topics can add other independent and dependent variables so that the results obtained are more coherent.</em>
Website traffic levels become an important thing for Marketing Communication firm in order to obtain and retain its customer. E-loyalty is necessary, in this case, to increase the website traffic level. This study was conducted to examine the influence of e-marketing and e-CRM towards e-loyalty in the non e-commerce website owned by Marketing Communication firm either individually or simultaneously based on relationship existence between each variable that would be proven its influence. The method used in this study is multiple linear regression for hypothesis testing and correlation test and descriptive statistic analysis. The results show that emarketing and e-CRM related and provided an influence towards e-loyalty individually or simultaneously.
Identification of creativity skill development among undergraduate art and design students was assessed using a computer software creativity simulation. This software has been developed and evaluated with two groups of Art and Design students of a private university in Indonesia. The study presents preliminary findings of an examination creative behavioral model. This examination presents data supporting reliability and validity of the instrument. Student learning of creativity skill was evident using the creative potential simulation software. Results of a factor analysis indicated a five factor solution of creative characteristics and behavior. Discussion of findings and the benefits of computer simulations for learning and assessment of creativity skills are presented.
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