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An Analysis of The Relationship Between Digital-Based Financial Report Transparency and Willingness to Pay (WTP) For Environmental Fees in The Post-Pandemic Era Neti Erlina; Muhamad Irfan Florid; Liestyowati; Hendra Kasman; Mohamad Yusuf Golam
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 4 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i4.1703

Abstract

In the aftermath of the global pandemic, public trust in institutional spending has become a critical determinant of civic participation in environmental sustainability. This study investigates the relationship between digital-based financial report transparency and the Willingness to Pay (WTP) for environmental fees among urban citizens. As digital transformation accelerates, the accessibility and clarity of financial disclosures serve as a bridge between governmental accountability and public contribution. Utilizing a quantitative approach, this research examines how real-time digital reporting mitigates perceived corruption and enhances the perceived value of environmental protection initiatives. The findings suggest that transparency does not merely fulfill a legal obligation but acts as a psychological catalyst that significantly increases WTP. When citizens can verify that their contributions are allocated efficiently through digital platforms, their resistance to additional environmental levies decreases. This research provides a framework for policymakers to leverage digital accounting tools as a strategy for sustainable environmental financing in the post-pandemic era.
Determinants of Firm Value Based on Macro and Micro Dynamics: Inflation and Financial Performance as Moderating Variables Siti Aisyah; Johny Aninam; Mekar Meilisa Amalia; Neti Erlina; Novitasari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9416

Abstract

This study aims to analyze the influence of macroeconomic and microeconomic dynamics on firm value through a dual moderation model. Specifically, this study examines how macroeconomic variables (such as exchange rates and interest rates) affect firm value, with inflation as a moderating variable, and how microeconomic fundamental factors affect firm value, with financial performance as a moderating variable. Using a quantitative approach with the Structural Equation Modeling (SEM) method, this study integrates Signaling Theory and Arbitrage Pricing Theory to explain the phenomenon of capital market volatility. The analysis results indicate that inflation plays a crucial role in weakening the transmission of monetary stability to firm value, while solid financial performance has been shown to strengthen market appreciation of the issuer's intrinsic value. This study provides a theoretical contribution to the financial management literature regarding the interaction between systematic risk and firm-specific risk in determining shareholder value in emerging markets.