https://www.ikprress.org/index.php/JGEMBR <p>Journal of Global Economics, Management and Business Research (ISSN: 2454-2504) aims to publish high quality papers in all areas of ‘Economics, Business and Management’. This journal considers following <a href="https://ikprress.org/index.php/JGEMBR/about/submissions">types of papers </a>(<a href="https://ikprress.org/index.php/JGEMBR/about/submissions">Link</a>).</p> <p>Study areas include policies and strategies of economics, macro and microeconomics, fiscal policies and regulations, international economics, econometrics and experimental economics, philosophy of economics, law and economics, political economy and natural resource economics, emerging trends in the areas of general business management, accounting management, communication management, cost and financial management, disaster management, customer relationship, public administration, human resource management and social entrepreneurship, statistics and econometrics, organizational studies, leadership and team building, personnel and corporate relations, marketing theory and applications, management information systems, international management and operational research, International trade, role of different national and international economic organisations in the global economy, Interaction between global markets and trade, execution options, liquidity issues, trading platforms, Implications of globalisation on markets and trade, multilateral, regional, and bilateral trade negotiations, anti-dumping and unfair trade practices issues, WTO and its policies, FDI and the international economics, exchange Rates and Currency fluctuations, the impact of government policies on international trade and management issues.</p> <p>The journal also encourages the submission of useful reports of negative results. This is a peer-reviewed, open access INTERNATIONAL journal. This journal follows OPEN access policy. All published articles can be freely downloaded from the journal website.</p> International Knowledge Press en-US Journal of Global Economics, Management and Business Research 2454-2504 https://www.ikprress.org/index.php/JGEMBR/article/view/10660 <p><strong>Background:</strong> Corporate governance plays a crucial role in ensuring transparency, accountability, and effective risk management, particularly in the banking sector where weak governance can lead to financial crises and corporate failures. In Southeast Asia, persistent governance weaknesses and rising Non-Performing Loans (NPLs) highlight the importance of strong governance mechanisms in maintaining banking stability and financial performance.</p> <p><strong>Aims:</strong> This study aims to examine the effect of Good Corporate Governance (GCG) mechanisms and earnings quality on Non-Performing Loan (NPL) in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period.</p> <p><strong>Study Design:</strong> This study employed a quantitative research design using panel data regression analysis.</p> <p><strong>Place and Duration of Study:</strong> The study used panel data from 43 banking companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024, resulting in 215 firm-year observations.</p> <p><strong>Methodology:</strong> This study used secondary data obtained from the annual reports and financial statements of banking companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using purposive sampling techniques based on predetermined criteria. The independent variables consisted of institutional ownership, independent commissioners, gender diversity, and earnings quality, while Non-Performing Loan (NPL) served as the dependent variable. Panel data regression analysis with the Random Effect Model (REM) was applied to test the relationship between the variables. The study was grounded in agency theory and stakeholder theory to explain the role of corporate governance and earnings integrity in controlling credit risk.</p> <p><strong>Results:</strong> The findings show that institutional ownership, independent commissioners, and gender diversity have negative but statistically insignificant effects on Non-Performing Loan (NPL). Meanwhile, earnings quality has a significant positive effect on NPL. These results indicate that the Good Corporate Governance mechanisms examined in this study have not been effective in significantly reducing credit risk, while earnings quality demonstrates a significant relationship with NPL in Indonesian banking companies.</p> <p><strong>Conclusion:</strong> Good Corporate Governance mechanisms and earnings quality play an important role in reducing Non-Performing Loan (NPL) levels in Indonesian banking companies. Stronger governance structures and higher-quality earnings can improve monitoring effectiveness, support prudent decision-making, and enhance banking financial stability. These findings provide empirical evidence for regulators, investors, and banking management regarding the importance of governance quality and earnings integrity in credit risk management.</p> Mesfi Vidimarsella Reni Oktavia Chara Pratami Tidespania Tubarat Copyright (c) 2026 Author(s). The licensee is the journal publisher. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. 2026-05-30 2026-05-30 18 3 1 16 10.56557/jgembr/2026/v18i310660 https://www.ikprress.org/index.php/JGEMBR/article/view/10661 <p><strong>Background: </strong>The development of social enterprises shows a shift from purely philanthropic organizations to hybrid models that combine social value, economic sustainability, and community innovation, where social innovation and digital knowledge sharing support sustainability, strengthened by community engagement despite challenges in maintaining participation, stable business models, and long-term social impact.</p> <p><strong>Aims: </strong>This study aims to examine the influence of social innovation and digital knowledge sharing on social enterprise sustainability, as well as the moderating role of community engagement in strengthening these relationships.</p> <p><strong>Place and Duration of Study: </strong>The study was conducted among social enterprise actors, community-based business groups, and social entrepreneurship organisations engaged in empowerment and digital knowledge-sharing activities during the research period.</p> <p><strong>Methodology: </strong>This research employed a quantitative explanatory approach. Data were collected using a structured questionnaire with a five-point Likert scale. Respondents were selected through purposive sampling based on their involvement in social enterprise activities. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to test the relationships between variables and the moderating effect of community engagement.</p> <p><strong>Results: </strong>The findings reveal that social innovation has a positive and significant effect on social enterprise sustainability. Social enterprises capable of creating innovative social solutions and collaborative programs tend to achieve stronger sustainability performance. The study also found that digital knowledge sharing positively influences social enterprise sustainability, indicating that the use of digital platforms for sharing information, experiences, and business knowledge strengthens organisational and community capacity. Furthermore, community engagement significantly moderates the relationships between social innovation and sustainability, as well as between digital knowledge sharing and sustainability. The results indicate that active community participation enhances the effectiveness of innovation and digital knowledge-sharing practices in supporting long-term sustainability.</p> <p><strong>Conclusion: </strong>This study concludes that social innovation and digital knowledge sharing are important determinants of social enterprise sustainability, while community engagement acts as a strengthening factor that enhances the effectiveness of both variables. Social enterprises that actively innovate, manage digital knowledge, and involve communities are more likely to achieve sustainable economic and social outcomes.</p> Agniya Thahira Najmudin Najmudin Copyright (c) 2026 Author(s). The licensee is the journal publisher. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. 2026-05-30 2026-05-30 18 3 17 31 10.56557/jgembr/2026/v18i310661