Objective - The objective of the study is to analyze the application of Islamic Corporate Governance (ICG) on Sustainable Business, focusing on Islamic Financial Performance as a mediating variable in Islamic Banks in Indonesia. Methodology/Technique - The population and sample in the study consists of 9 Islamic Banks. The study uses partial least square (PLS), and the data is collected from public reports for the period between 2010 and 2015. The variables of the study are: Islamic Corporate Governance as an independent variable, Sustainable Business as the dependent variable and Financial Performance as a mediating variable. Findings - The study shows that Islamic Corporate Governance (ICG) has a positive significant effect on Islamic Financial Performance, Islamic Corporate Governance (ICG) has no effect on Sustainable Business, and Islamic Financial Performance has a positive effect on Sustainable Business. The findings also show that Islamic Financial Performance can have an indirect impact to mediating the effect of Islamic Corporate Governance on Sustainable Business Islamic Bank. Novelty - Using Murabahah ratio to measure Islamic Financial Performance. Type of Paper: Empirical Keywords: Islamic Corporate Governance; Islamic Financial Performance; Sustainable Business. JEL Classification: G21, L22, M41.

The purpose of this study is to investigate the phenomenon of accountability in non-governmental organizations (NGOs). It seeks to understand accountability practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs because many criticisms and problems associated with this sector. The research executes phenomenology as the methodology for the inquiry. Fieldwork was undertaken in WWF organization. The results indicate that public requires behavioral accountability, rather than reporting.

Village-owned enterprises are expected to be a forum for village business groups to develop their economic potential. This research aims to understand the reality of village-owned enterprises and their implications for rural businesses. This research focuses on understanding the perspective of other village entities and asking whether these enterprises enhance the rural economy through partnership relationships or become competitors for rural small businesses. This study used a qualitative approach with informants from the village-owned enterprises management and villagers who run small businesses. The results showed that the village-owned enterprises runs a business that resembles the business fields of the villagers. This situation has unconsciously created a sense of competition for both parties. The atmosphere of competition between the two business entities has the potential to hinder the growth of the village’s local economy. This study recommends that village-owned enterprises evaluate their business activities and build a cooperation network for the sustainability of rural businesses. This research contributes to the enrichment and implementation of sustainability by capturing the context of rural business activities in Indonesia.

This study aims to investigate the influence of green accounting on company profitability. This study is conducted due to the negative ecological impact of industrial business processes, such as environmental pollution, which can affect organisms in the surrounding area. This study focuses primarily on chemical industries listed on the Indonesia Stock Exchange in 2021 and evaluates them using PROPER. This study employs a purposive sampling method and uses secondary data of the 2021 annual reports of the industry as its source of information. The result of the study finds that green accounting and environmental performance positively impact on company profitability. Environmental performance has a positive effect on company profitability (ROA and ROE), meaning that the higher the PROPER rating, the greater the company's profitability. Companies are advised to be more concerned about the environment because their business processes must rely on natural resources that are detrimental to the environment and the people who experience it. Businesses must create a green background to have a more significant positive impact on the environment or industry.

Manuscript type: Research paper Research aims: To explore how disruptive technology impacts digital transformation in accounting and the adaptation of the profession. Design/Methodology/Approach: The study uses an interpretive qualitative approach with phenomenological methodology, collecting data through semi-structured interviews with accountants and auditors. Research findings: Disruptive technologies, like artificial intelligence (AI), blockchain, analytics and decision support, have significantly altered accounting practices, presenting challenges and opportunities to improve efficiency and accuracy in financial reporting. Adapting to these changes is crucial for the accounting profession, requiring developing new data analysis and IT skills through ongoing education programmes for continued success. Theoretical contribution/Originality: Provides insights into the changing accounting profession, emphasising the vital skills needed to succeed in a competitive, digitally transformed environment. Practitioner/Policy implications: These findings significantly impact the accounting profession, offering precise insights into how its future will be shaped. Research limitation: The findings of this research are based on a qualitative approach using semi-structured interviews, which may limit generalisability.