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.

The purpose of this study is to explore the role of absorptive capacity as a mediating and moderating factor to enhance the impact of human resources on product innovation in MSMEs engaged in the culinary creative industry. This study adopts a quantitative approach and collects primary data through a survey conducted among a couple of MSMEs in the culinary creative industry. The data is later analyzed using Smart PLS. The findings indicate that human capital and absorptive capacity have an impact on product innovation. The relationship between human capital and product innovation is negatively moderated by absorptive capacity, which also mediates this relationship. The conclusion of this study highlights several key points. Firstly, it emphasizes that MSMEs possess significant potential for generating new and unique product innovations by leveraging increased human capital. Additionally, the study emphasises the importance for MSMEs in order to enhance their absorptive capacity by strengthening external connectivity within their organizations. Lastly, it points out that the moderating effect of absorptive capacity can potentially reduce the positive influence of human capital on product innovation.

Indonesian Cooperatives and Small and Medium Enterprises (SMEs) need to be promoted, developed and expanded, one of the reasons is that cooperatives and SMEs are known as an important post of Indonesian Economics. It is proven in 1998, when multi-dimension crisis hit the country, many of big enterprises collapsed but Cooperatives and SMEs survived. This research is intended to elaborate weaknesses of Cooperatives and SMEs in developing and expanding themselves. Many reasons will be stated and ways to cope with the reasons will be explained. One of the answers is Trading House. Why and how trading houses can help Indonesian Cooperatives and SMEs to develop and expand themselves and how to use trading house in Networking Cooperatives and SMEs to global business will be explained. Success stories of developed countries make trading houses contribute to develop and expand SMEs in their countries will also be shown to figure out how trading houses in these countries contribute to each country. Some suggestions and conclusions will be made in the end of this research.

Despite the growing role of business incubators in fostering digital startups in emerging economies, the mechanism through which business incubator characteristics, specifically relational capital and structural embeddedness, influence startup innovation performance remains underexplored, particularly in the context of open innovation practices. This study examines how relational capital and structural embeddedness of business incubators affect the innovation performance of digital startups in Indonesia, with open innovation as a moderating variable. Using a cross-sectional survey design, data were collected from 201 startup owners or managers in Jakarta, West Java, and Banten. Partial Least Squares Structural equation modelling (PLS-SEM) was employed to test the hypothesized relationship. The results indicate that relational capital significantly enhances both innovation performance and structural embeddedness. However, structural embeddedness does not directly affect innovation performance nor mediate the link between relational capital and innovation. Notably, open innovation significantly moderates the relationship between structural embeddedness and innovation performance. This study contributes by integrating relational capital, structural embeddedness, and open innovation into a coherent framework within the underexplored context of Indonesian digital startups. The findings reveal that while relational capital is crucial, structural embeddedness alone is insufficient without active open innovation practices, offering nuanced insights for incubator management in emerging economies.

Brand image, in brief is a series of private values that perceived by company to create identity of its product or service. Brand Association is anything related memory to brand (Tjiptono, 2005). Brand Association is one of assets of brand equity, which shows advantages and differences of a product or service while a person recall the brand of product or service. This paper is a research to discover brand attributes associated in consumers’ mind that create brand image of state owned national airline (Garuda Indonesia-GI), and then to discover harmonization between brand identity with brand image. The respondents of this research are passengers of GI airline at Sukamo-Hatta airport. Cochran test is one of methods applied in this paper. The result of this research shows that there are six brand associations which create GI brand image, but brand identity has not yet stuck completely in consumer’s mind, although there are three additional brand image perceived by consumers. These show that there is a positive gap which bring advantages to company. Company must also maintain the harmony of built brand image and brand identity to avoid the creation of negative gap.