This study aims to explain the role of earnings management in mediating the influence of male CEO masculinity on research & development. This study uses a quantitative approach with a population and research sample using companies on the Indonesia Stock Exchange in 2017–2021. This study collects facial images identified as male CEOs from data on the Indonesia Stock Exchange website and company websites and utilizes Google search. The data analysis method in this study uses Structural Equation Modeling which links theory, concepts and data that can be applied to research variables using Stata software. The findings explain that the role of earnings management mediates the influence of the male CEO’s masculinity face on research &development, meaning that the increase and decrease in the part of earnings management has an impact on increasing and decreasing the masculinity face of male CEOs also has an impact on increasing and decreasing research & development. The practical impact of the research results can help the Indonesian Institute of Accountants develop Financial Accounting Standard No. 19 in Indonesia. Theoretical implications of the research results can explain agency theory and behavioral consistency theory. The findings empirically have implications for company management in making policies related to the face of male masculinity which have an impact on earnings management practice policies and policy making on research & development expenditures, so that the empirical findings can be used by company management and the Indonesian government as policy makers in developing countries as a comparison of developed country policies. Throughout the study’s observations to date, it has not found any research on the topic of the role of profit management mediating the influence of the masculinity of male CEOs associated with research & development costs. The distinct role of male CEOs affects research & development policies and cost. The originality of this study can be shown by the differences from previous studies, first (Jia et al., Citation2014 ) explain that the face of masculinity of male CEOs has a positive effect on profit management practices. The second (Kamiya et al., Citation2018a ; Asyik et al., Citation2022 ) explains that the face of masculinity of male CEOs has a positive impact on leverage. Research & development in the company have an essential position to increase the company’s long-term profitability

This study examines and analyses the effect of entrepreneurship leadership on the business performance of Giriloyo Batik MSMEs by involving the mediating variables of competitive advantage and dynamic capability. The research method uses a quantitative approach with a sample of 80 respondents. The analysis tool uses PLS. The research findings show that entrepreneurship leadership positively affects business performance, which has yet to be accepted. In contrast, entrepreneurship leadership positively and significantly impacts competitive advantage and dynamic capability is accepted. Competitive advantage that has a positive effect on business performance is not taken; dynamic capability has no effect and is not significant to business performance. While the indirect effect test results show that entrepreneurship leadership impacts business performance mediated by competitive advantage, it is not supported; entrepreneurship leadership's effect on business performance mediated by dynamic capability is also not supported, which means that the direct and indirect effects are insignificant. In other words, entrepreneurship leadership's effect on business performance mediated by competitive advantage is not supported, and entrepreneurship leadership's effect on business performance mediated by dynamic capability is also not supported. In other words, competitive advantage and dynamic capability have yet to be able to mediate the relationship between entrepreneurship leadership and business performance at this time. This is a future challenge for Giriloyo Batik MSMEs.

The achievement of successful regional development managed by the Local Government through the Regional Planning and Development Agency (Bappeda) cannot be separated from professional human resources. They play a very important role in the processes and activities of the Regional Apparatus. Human resources will design, install, operate, and maintain an integral system of the organization. This study aims to determine the influence of participatory leadership and work discipline on work motivation mediated by job satisfaction at the Regional Planning and Development Agency of Sleman Regency. The survey was conducted through the distribution of questionnaires to all civil servants at the Regional Planning and Development Agency of Sleman Regency, a total of 51 respondents. The sampling method used was saturated sampling or census. The data were analyzed using SEM-PLS analysis. The results of the study found that participatory leadership did not have a positive and significant effect on the work motivation of civil servants of the Sleman Regency Bappeda. Work discipline had a positive but insignificant effect on the work motivation of civil servants of the Sleman Regency Bappeda. Job satisfaction did not mediate the influence between participatory leadership and work motivation, and job satisfaction successfully mediated the influence between work discipline and work motivation.

This study shows how SME’s performance is affected by the three components of green intellectual capital (GIC), namely green human capital (GHC), green structural capital (GSC), and green relational capital (GRC), and uses the moderating role of green business strategy (GBS) to explain the relationship. Data was collected from 92 SMEs in the craft industry in the Special Region of Yogyakarta. Primary data for the study was collected from respondents through closed-ended questionnaires distributed directly (offline) and google forms (online) to test the suggested model and analyzed using structural equation modeling with Smart PLS 3. The findings show that: 1) green intellectual capital has a negative influence on SME performance; 2) the three components of GIC have a positive influence on SME performance; 3) green business strategy weakens the influence of GIC on the performance of craft SMEs in Yogyakarta Special Region