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Medium enterprises are a fairly important part of the business sector in playing a real role in various economic interests in national development, especially for the creation of businesses and jobs, especially after the Covid-19 pandemic in 2023. This is supported by the Ministry of Tourism and Creative Economy, which was stated by the Minister of Tourism and Creative Economy/Head of the Tourism and Creative Economy Agency, Mr. Sandiaga Salahuddin Uno, who said that tourism and creative economy actors, especially in the MSME sector, must continue to hone their digital technology skills to boost the economy and create jobs. Based on this phenomenon, researchers are interested in researching digital technology and green innovation in the MSME sector in Indonesia. This study aims to analyze the influence of Strategic Management Accounting, MSME Digitalization, and Leadership Quality on MSME Financial Performance. Where in this study, Financial Technology and Green Innovation, which are supporting factors in addition to advances in information technology, are used as moderating variables between the variables: Strategic Management Accounting, MSME Digitalization, and Leadership Quality on MSME Financial Performance. This study uses primary data conducted by distributing questionnaires to Micro, Small, and Medium Enterprises in several major cities in Indonesia, such as the target of this study, namely MSMEs in the cities of Jakarta, Denpasar, Bandung, Surabaya and Medan. The results of the study indicate that MSME Digitalization and Leadership Quality have a significant effect on MSME financial performance, but Strategic Management Accounting does not have a significant effect on MSME financial performance. Financial Technology strengthens the influence of MSME Digitalization and leadership quality on MSME financial performance but Financial Technology does not strengthen Strategic Management Accounting on MSME financial performance. Green innovation strengthens the influence of MSME digitalization on MSME financial performance but Green innovation does not strengthen the influence of Strategic Management Accounting and Leadership Quality on MSME Financial Performance [ABSTRACT FROM AUTHOR]

The era of globalization and the increasing level of corporate competition have changed the industrial sector business in managing companies both internally and externally. Internal management not only maximizes tangible company resources, but also intangible ones in the process of maximizing the value of its company (Widhiastuti et al., 2018). Resources that are predicted to affect company value are Green Competitive Advantage and integrated reporting. According to Wijayanto et al. (2019) green competitive advantage is a condition of positional advantage where the company has a successful strategy, and is difficult to imitate. Competitive advantage is the company's ability from its resources to achieve performance excellence over its competitors (Roos Ana et al., 2021). This study aims to analyze the influence of Business Analytics and Organizational Green Culture on Green Competitive Advantage and analyze the role of Collaborative Competence as a moderation of the influence of Business Analytics and Organizational Green Culture on Green Competitive Advantage. This study uses a quantitative correlational method where sampling is done using the Slovin formula and using purposive sampling techniques and data collection methods through distributing questionnaires. The study uses SPSS 25.00 and hypothesis testing uses Multiple Regression Analysis. This study uses primary data which is done by distributing questionnaires to students in the cities of Jakarta and Bandung. Based on the results of this study, it shows that Business Analysis and Green Organizational Culture have an effect on Green Competitive Advantage. Collaborative Competence strengthens the influence of Business Analysis on Green Competitive Advantage but Collaborative Competence strengthens the influence of Business Analysis on Green Competitive Advantage [ABSTRACT FROM AUTHOR]

The purpose of this study was to examine (1) Student Service Quality has a significant and positive effect on Student Satisfaction. (2) Academic Service Quality has a significant and positive effect on Student Satisfaction. (3) Institutional Culture has a significant and positive effect on Student Satisfaction (4) Institutional Image strengthens the influence between Student Service Quality on Student Satisfaction. (5) Institutional Image strengthens the influence between Academic Service Quality on Student Satisfaction. (6) Institutional Image strengthens the influence between Institutional Culture on Student Satisfaction. by using multiple regression. Based on the results of this study indicate that Student Service Quality has a significant and positive effect on Student Satisfaction but Academic Service Quality and Institutional culture has a not significant on Student Satisfaction. Then, Institutional Image strengthens the influence between Student Service Quality on Student Satisfaction but Institutional image and Institutional Image not strengthens the influence of Academic Service Quality on Student Satisfaction. [ABSTRACT FROM AUTHOR]