This study explores how supply chain integration (SCI)—encompassing internal, supplier, and customer integration—enhances operational and financial performance. Using data from 90 companies listed on the Indonesian Stock Exchange, the findings reveal that SCI drives operational efficiency and innovation through cross-departmental collaboration, strategic supplier partnerships, and advanced customer engagement. Internal integration aligns processes and improves decision-making, supplier integration optimizes resource use and fosters innovation, while customer integration enhances responsiveness and personalization. Collectively, SCI explains 84.7% of operational performance variance and 80.4% of financial performance. This research underscores the strategic importance of tailored integration efforts supported by digital technologies to address organizational challenges and sustain competitive advantage. The findings provide actionable insights for companies aiming to optimize their supply chains and achieve long-term business resilience in dynamic markets.

This paper focuses on strategic corporate financial decisions related to capital structure to increased firm value, moderated by the COVID-19 pandemic under MM theory, trade-off theory, and pecking order theory. The analytical method used is panel data analysis, with observations of 1828 non-financial companies on the Indonesia Stock Exchange from the years 2019 to 2021. The results show that there is an effect of capital structure on firm value in a positive direction, and the moderating role of the COVID-19 pandemic weakens the effect of capital structure on firm value. The findings show that capital structure only has a significant effect on firm value for the debt-dominant group, but not for the equity-dominant group. The moderating effect of the COVID-19 pandemic affects firm value for the debt-dominant group, but not for the equity-dominant group.

This study examines compliance behavior in the context of environmental tax policies, highlighting the essential role that these policies play in achieving the objectives of the Sustainable Development Goals (SDGs). Environmental taxes are crucial instruments for reducing environmental damage and increasing energy efficiency. Nevertheless, taxpayer compliance, which is impacted by several variables, including social acceptability, regulatory quality, and perceptions of fairness, is a key component of these policies’ efficacy. In contrast to earlier research, which frequently concentrated on certain kinds of tax or discrete policy mechanisms, this study takes a broad approach, looking at a range of environmental taxation instruments. Emerging trends, significant factors influencing compliance behavior, and noteworthy contributions from eminent authors and organizations are all identified via bibliometric and scientometric analyses. To create fair and effective environmental tax policies, interdisciplinary approaches and international collaboration are required. Along with presenting policies to improve environmental regulation compliance, this study offers insightful advice for businesses that can help them innovate toward sustainability and adjust to shifting policy. It also provides a solid theoretical base for future researchers by highlighting important areas that require more investigation, especially when it comes to the wider effects of environmental taxes on various industries.

This study investigates how business actors' entrepreneurial orientation and rationality affect MSMEs' performance, as well as how the availability of financing affects that performance. Using a random sampling technique, we surveyed 195 MSMEs from various business fields. The data were analyzed using structural equation modeling and AMOS and SPSS software. We discovered that the mediation of entrepreneurial orientation and decision-making rationality significantly impacted the relationship between financial availability and performance. Adequate funding encourages an entrepreneurial mindset and the development of innovations that improve overall performance. The study suggests that business actors improve their capabilities, including managerial skills, practices, and procedures in the financial sector. When adequate funds are available, they could be used to improve performance. The study adds to the dynamic capability theory by demonstrating that MSMEs must be able to integrate, construct, and reconfigure their financial resources in the face of rapid environmental changes.

The purpose of this study is to lay its prime focus on the support for creativity that defines the self-analysis of creative capabilities and potential among men and women. Benefitting from the cross-level interactionist perspective, social role theory, and role congruity theory, this research developed an integrated multilevel model to examine gender differences in risk-taking behavior and determine how the contextual factor of support for creativity shapes employees' risk-taking and influences their creativity performance. Data for this study were collected from 347 employees and their respective 98 supervisors of a pharmaceutical company in Jakarta, Indonesia. The proposed cross-level moderated mediation model was tested using data obtained at two points in time from two data sources (subordinates and supervisors) working at a pharmaceutical company. The obtained data were then analyzed with Mplus. Our findings indicate that women may have lower risk-taking than men in organizational contexts. However, support for creativity restores parity between men and women through cross-level moderated mediation, such that support for creativity has a stronger effect on women's risk-taking than that of men, resulting in increased creative performance for women. Research contributions and future research directions are also discussed in the relevant sections.