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.

This study attempted to investigate the competitiveness of small and medium enterprises (SMEs) through strategic agility in the context of a developing nation. As SMEs are currently operating in a volatile, uncertain, complex and ambiguous business landscape, enhancing strategic agility and the competitiveness of SMEs are highly pivotal. The study examined the integrative relationships between the individual, the firm and institutional factors in explaining SMEs competitiveness. This study specifically conjectured that entrepreneurial leadership and government support could influence SMEs’ strategic agility and competitiveness. Data collected from 190 SMEs in Indonesia were subjected to partial least square (PLS) analysis using Smart-PLS version 3.0. The findings showed that entrepreneurial leadership and government support significantly influenced the strategic agility of SMEs that subsequently enhanced their competitiveness. Thus, this study will be beneficial to policymakers, managers and owner of SMEs to focus on empowering SME leaders who have entrepreneurial traits and behaviours that can explicitly address the values of government support that are most needed for SMEs as well as transform challenge into business opportunity to win competition.

The ideal board remuneration issue has always been a challenge in many countries. The reason for looking at ideal board remuneration is that the ideal remuneration should have an impact on the board performance and, in turn, lead to board effectiveness. However, the development of ideal board remuneration in Indonesian state-owned enterprises (SOE) has been based on relatively little research. Considering the relative importance attached by boards to a variety of governance tasks in SOEs, the primary aim of this article is to shed light on the extent of board remuneration impact performance of the board in implementing good corporate governance in Indonesian SOEs. The exploratory nature of this study led to the adoption of a qualitative research methodology that uses semi-structured interviews and publically available documents to collect a range of data pertaining board remuneration and the work of boards. Interviews were conducted with six informants from four Indonesian SOEs and Ministry of SOEs. The findings of this research demonstrate that the current Indonesian SOEs’ board remuneration system is not adequate as well as has a negative impact on the performance of the board. This was due to demotivation of active members and conflict of interest among members of the board, peculiarities to the performance of individual members of the board of commissioners. This study makes a significant contribution to both the board and the corporate governance field by addressing the basic research gaps of board remuneration issues in SOEs. The gap is addressed by providing a more coherent framework for effective board remuneration system that reflects more clearly the real experiences of those involved at the board level.

Companies in developing countries need to make small and medium-sized businesses more competitive in this age of post-pandemic because these businesses make up more than half of a country’s gross domestic product. Reflecting on the pandemic, the uncertainties and disruption further exacerbated the challenges and agility of small and medium-sized enterprises. Some of the problems these businesses still face today are speed, complexity, new ideas and sheer size of technology. The primary objective of this research is to investigate the essentiality of intellectual capital (IC) and technology capabilities in attaining strategic agility (SA) for competitive viability while also encouraging the resilience of small- and medium-sized firms in the context of after pandemic. The methodology of this study is quantitative, with administration of a survey spanned a duration of 8 months, targeting a sample of 188 small and medium-sized enterprises from Indonesia that fulfilled the criteria established for this study. The study utilized partial least squares structural equation modelling to empirically investigate and assess the hypotheses. The outcomes of this study indicate that both constructs have a significant impact on SA, which in turn has a substantial effect on competitiveness. The results derived from the analysis of the importance-performance matrix had business implications that small and medium-sized enterprises should place greater emphasis on improving the performance of their IC to strengthen their SA and eventually augment their competitiveness.

This study explores the factors influencing the purchase intention of electric cars in Indonesia using a modified approach to the Theory of Planned Behavior (TPB). With increasing air pollution caused by fossil-fuel vehicles, Electric Cars (ECs) have emerged as an environmentally friendly solution. However, challenges such as limited charging infrastructure and relatively high prices hinder their adoption in Indonesia. The study employs a survey-based questionnaire with respondents who have knowledge about electric cars. The analysis incorporates factors such as brand knowledge, environmental concern, perceived risk, and price sensitivity. The results indicate that brand knowledge and environmental concern positively influence attitudes, which in turn affect purchase intention. Subjective norms and perceived behavioral control also play significant roles in shaping purchase intentions. On the other hand, perceived risk negatively impacts purchase intention, while price sensitivity does not significantly moderate the relationship between attitude and purchase intention. This research provides practical implications for automotive companies and policymakers to promote the adoption of electric cars in Indonesia by improving infrastructure and educating the public on the environmental benefits and long-term cost efficiency of electric vehicles.