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The main objective of this study was to investigate how ambidextrous leadership contributes to competitive advantage and financial performance in Indonesia's microfinance institutions (MFIs). A secondary aim was to analyze the moderating effect of intellectual capital on the relationship between ambidextrous leadership and competitive advantage and the mediating role of competitive advantage in the indirect link between ambidextrous leadership and financial performance. Data were collected from 88 firms in the MFI sector through purposive sampling. The Moderation-Mediation (MODMED) procedure was used to assess four proposed relationships. The results indicated that ambidextrous leadership is crucial for achieving competitive advantage, with intellectual capital as a moderator in this relationship. Furthermore, competitive advantage was found to significantly explain financial performance and serve as an intermediary in the connection between ambidextrous leadership and financial performance. This study addresses the existing literature gap by examining ambidextrous leadership's influence on competitive advantage. It also introduces a fresh perspective by suggesting that intellectual capital acts as a boundary condition in the link between ambidextrous leadership and competitive advantage. The findings offer pragmatic insights for organizations, particularly MFIs in Indonesia, to enhance their competitive advantage through effective leadership and strategic management of intellectual resources., Competing Interests: The authors declare that the research was conducted in the absence of any commercial or financial relationships that could be construed as a potential conflict of interest., (Copyright © 2024 Effendi, So, Setiadi and Soepriyanto.)

The manufacturing sector's adherence to managing natural resources from the environment still needs to be improved. This study's objective is to determine how Corporate Social Responsibility (CSR) influences the financial performance of manufacturing firms featured in the LQ45 Index, as measured by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). All manufacturing companies that are included in the LQ45 Index's population for this study were sampled using the purposive sampling method. This study uses secondary data from the CSRI based on the Global Reporting Initiative (GRI) G4 standard for 2018-2020 and the annual reports of companies in the manufacturing industry sector listed on the LQ45 Index. Moreover, applying a quantitative methodology, descriptive statistical methods, conventional assumption tests, and simple linear regression analysis were applied in this study's data analysis. The results of the study proved that CSR has a significant effect on ROA but does not affect the ROE and NPM of LQ45 manufacturing companies. In accordance with the signaling theory, CSR disclosure sends a favourable message to outsiders, which stakeholders and shareholders will respond to through changes in business earnings. CSR implementation can establish a positive image for the company, but it can also improve the company's image in both the commodity and capital markets. Investors will be more attracted to a company with a positive corporate image since a positive corporate image increases consumer loyalty. As consumer loyalty rises, the company's sales will likewise rise, and its profitability will increase as a result. This paper opens a new research path in corporate social responsibility and financial performance for possible links among variables; a matter that has not been previously explored in Indonesia Manufacturing Public Companies., Competing Interests: The authors have declared that no competing interests exist., (Copyright: © 2023 Meiryani et al. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.)

Purpose: Palm oil is the leading commodity of the plantation sub-sector in Indonesia, providing a tremendous economic impact for the people and the government. However, the development of oil palm plantations raises the issue of environmental damage because oil palms use large quantities of water. The purpose of this study is to explore circular water management accountability practices through disclosures issued by each company and the effectiveness of water management voluntary disclosure under the Global Reporting Initiative (GRI) standards on increasing stakeholder trust and reducing information asymmetry., Design/methodology/approach: This study used secondary data collected from reports published by plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) and accessible online. Analysis was performed using the method of Miles and Huberman (1992): data reduction, data presentation, conclusion drawing, and verification. Data reduction was conducted by identifying plantation sub-sector companies that reported water management practices consecutively from 2018 to 2020 and seeking all disclosures related to water management and circular water management practices with 3R indicators. Data presentation was carried out by presenting findings from circular water management disclosures and comparing inter-year circular water management accountability practices to examine reporting routines. Finally, conclusions were drawn and verified., Findings: The results of this study show that only six of the 20 plantation sub-sector companies reported circular water management with 3R indicators for three consecutive years (2018-2020). Two of these six companies attached GRI index references to their reports consisting of GRI 303 (Water and Effluents) and GRI 306 (Waste), while the other four did not. In addition, water management voluntary disclosure under the GRI standards was shown to increase stakeholder trust and reduce information asymmetry., Originality/value: This study raises the concepts of water accounting and circular water management accountability practices in plantation sub-sector companies listed on Indonesia Stock Exchange (IDX)., Competing Interests: The authors declare no conflict of interest., (© 2022 The Author(s).)

The COVID-19 outbreak has emphasized the importance of leadership style in achieving organizational performance. It also implies changes in administrative processes to remote working, impacting employee activities, and performance. Employee performance is one of the aspects that might influence a company's success. If employees are productive and provide high-quality work, the company's performance will increase. This study aims to analyze the effect of Transformational Leadership and Remote Working on Employee Performance during the COVID-19 pandemic. This study was conducted by performing a questionnaire distribution survey and acquiring 136 respondents. The research was conducted on a Jakarta area company that had implemented Remote Working. The number of samples in this study was determined using a simple random sampling procedure, in which the sampling was done at random without consideration for the population's existing strata. This study uses a quantitative approach method based on factual data and research data in statistical figures related to concluding research problems. The source of data in this study is primary data that was directly obtained from sources without going through intermediaries. This study shows that Transformational Leadership has no significant impact on Employee Performance during the COVID-19 pandemic, and Remote Working has a significant impact on Employee Performance during the COVID-19 pandemic., Competing Interests: The authors declare that the research was conducted in the absence of any commercial or financial relationships that could be construed as a potential conflict of interest., (Copyright © 2022 Meiryani, Nelviana, Koh, Soepriyanto, Aljuaid and Hasan.)