The research problem is that West Nusa Tenggara lacks the local characteristics to support sustainable eco-tourism and culture. The case study of the quantitative descriptive method was used to describe the motivation behind the establishment of sustainable eco-tourism, the evaluation of triple helix support factors (government, academia, and green product business actors) in the development of the ecotourism, evaluation of internal factors of ecotourism, SWOT analysis, and the establishment of a green entrepreneur development strategy model in weaving and pearl industries. The results of the study show that the pearl shell breeding industry in West Lombok, which consists of pearl shellfish culture, treatment, pearl shell growing, pearl cultivation, pearl processing, pearl processing into jewelry, processing pearl shell waste into jewelry, and souvenirs, as well as the use of pearl shell meat for consumption, has high economic value and provides strong appeal for tourists. Pearl shell businesses from upstream to downstream can be used as a typical green tourism model of West Nusa Tenggara with high educational value. The woven fabric industry with natural dyes from various types of leaves, skins, and logs in Pringgasela village can empower 1,250,000 women.

Earnings management is a behavior performed by management to show good performance to principals. This effort creates information bias in the study of agency theory, which in turn increases information asymmetry. In Indonesia, the average company has a family ownership structure. Therefore, this study aims to examine the effect of family ownership characteristics and gender on earnings management. This study includes gender diversity in the board of commissioners and board of directors. This research uses the non-financial companies’ data in Indonesian Capital Market. Furthermore, the data were analyzed using multiple regression based on ordinary least squares. Research results show that the proportion of females in both board of commissioners and board of directors, as well as company size contribute significantly to earnings management, whereas, family ownership, ROA, and leverage do not have a significant impact. This research provides a practical contribution to the study of the composition of the board of commissioners and directors regarding earnings management actions for owners, investors and other stakeholders.

Disclosure of carbon emissions has become a global issue amidst the increasing world climate. This issue becomes a tranding that can affect the company's performance supported by the company's environmental performance. This study aims to examine the role of environmental performance in the influence between the company's financial performance on the disclosure of carbon emissions. This research was conducted on Basic Industry and Chemical companies listed on the Indonesia Stock Exchange. The unit of analysis used in this study was 150 observation units. Data analysis uses multiple regression analysis. The results of the analysis show that first: financial performance consisting of liquidity, profitability, leverage, and sales growth has a direct effect on the disclosure of carbon emissions. However, the return on equity ratio has no effect on the disclosure of carbon emissions. Second, the results show that the presence of environmental performance can not maximally encourage the disclosure of carbon emissions. Where the company can improve environmental performance if the company has better financial performance. This is indicated by the value of the direct effect of environmental performance has no effect on the disclosure of carbon emissions. However, this research is limited to basic and chemical companies, so future research can expand to companies that have a direct impact on the environment.

This study aims to examine whether family control has a positive effect on earnings management of manufacturing companies and whether leverage weakens the positive effect of family control on earnings management. This study uses panel data for the 2015–2019 observation year. The research population consists of companies listed on the Indonesian capital market. Sample selection was performed with a purposive sampling approach using certain criteria, namely: the company was not delisted during the observation period; the company has complete research data; and that the company is included in the criteria for family companies. The sample of the study consists of 84 companies with a total of 419 observations. We use panel data regression to prove our hypotheses. The findings of our research show that family control has a positive effect on earnings management and leverage weakens the positive effect of family control on earnings management. Additional tests confirm the main test. The implications of our research are expected to be input for determining regulations and policies related to restrictions on majority shareholders to protect minority shareholders.