The covid-19 pandemic has adversely affected the sustainability of micro and small enterprises (MSEs), with a particularly pronounced impact in Central Java. Entrepreneurs who struggle to adapt to reduced consumer purchasing power and the increasing reliance on digital technology are at heightened risk of business closure. Despite these challenges, inclusivity remains a crucial element for MSEs in fostering local economic development. Accordingly, this study seeks to examine the role of inclusivity in the sustainability of MSEs that are based on digital technology. Data were collected through the use of questionnaires and focus group discussions. Respondents were digital-based MSEs entrepreneurs from five selected regions, with Central Java having the largest number of digital media users. Key informants included experts from Diponegoro University, the International Council of Small Business (ICSB), the Department of Cooperatives and Micro, Small and Medium Enterprises at the provincial and district levels, and non-governmental organizations. The collected data was analyzed using the Rapid Appraisal for Micro and Small Enterprises (Rap-MSE’s) method. To assess the sustainability status, the study utilized several dimensions, including economic, environmental, social, institutional, technological, and inclusivity factors. Both multidimensional and individual analyses indicated that the sustainability status was relatively robust. MSEs that integrated digital technology into their operations were able to withstand the challenges posed by covid-19 and adapt to the new normal. In conclusion, the inclusivity dimension in the adoption of digital technology has gained increased importance in driving local economic development.

This paper examines the influence of green accounting and environmental performance on stock prices, focusing on Indonesia’s mining sector. It aims to understand whether these factors, along with profitability, impact the growth of stock prices. The study is grounded in stakeholder, legitimacy, and signal theories, emphasizing the role of stakeholder support and environmental responsibility in company survival. The research explores the conflicting results of previous studies on the impact of green accounting on stock prices. It uses various indicators, such as environmental costs for green accounting and the PROPER rating system, to measure environmental performance. The study also considers profitability as a moderating variable. The population in this research is all mining companies listed on the Indonesia Stock Exchange in 2017–2021. The sample was selected based on purposive sampling with several criteria. Multiple regression analysis and hypothesis testing were used to analyze the data. Key findings suggest that green accounting positively influences stock prices, while environmental performance has a negative effect. Profitability positively affects stock prices but does not significantly moderate the impact of green accounting on stock prices. However, it does enhance the relationship between environmental performance and stock prices. The study concludes that companies should increase disclosures related to green accounting and environmental performance, which are crucial for long-term investment considerations.

This study examines how economic freedom and competition affect bank stability. We use data from 70 ASEAN-4 banks from 2007 to 2019 using the system generalized technique of moments. Results corroborate competition-fragility hypothesis. Market strength (or less competition) can boost bank stability. However, in the ASEAN-4 area, competition and bank stability have a non-linear relationship, suggesting that bank stability may decline after market strength exceeds a threshold. Financial and economic freedom also boosts bank stability. This implies banks in free financial and economic contexts are more stable. Banks with more market dominance in nations with more economic or financial autonomy may also be more unstable. The findings suggest that authorities should allow some competition and economic flexibility to keep banks stable. The study examined ASEAN-4 economic freedom’s effects empirically for the first time. It illuminates competitiveness and bank stability.

In this study, we are interested in WCM (working capital management) strategies and profitability in the UK furniture manufacturing sector. Observing the period from 2007 to 2023 of public companies panel data has found that extreme (aggressive and conservative) and moderate (moderate) WCM approaches are associated with firm performance. The results indicate that a conservative WCM investment policy augments liquidity and profitability and thereby confirms that maintaining liquidity is conducive to operational efficiency. Novel to the literature and considering economic externalities and technological progress, the analysis carries important implications for academics and working capitalists concerning profitability enhancement via better WCM.