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All Journal Indonesian Journal of Taxation and Accounting Indonesian Journal of Business and Entrepreneurship Research
Arzal Syah
Universitas Islam Negeri Palopo, Indonesia
Economics, Econometrics & Finance Social Sciences

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Public Financial Accountability, Technological Access, and Innovation Capability among Digitally Engaged MSMEs in Indonesia Zainuddin Zainuddin; Arzal Syah; Nurfadilah Nurfadilah
Indonesian Journal of Business and Entrepreneurship Research Vol. 4 No. 3 (2026): Vol. 4, No. 3, August 2026: Indonesian Journal of Business and Entrepreneurship
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v4i3.386

Abstract

This study examines the associations among Public Financial Accountability (PFA), Technological Access (TA), and Innovation Capability (IC) among digitally engaged Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Drawing on the Resource-Based View (RBV), the study examines whether PFA is associated with TA and IC and whether TA mediates the association between PFA and IC. A quantitative cross-sectional survey was conducted using an online questionnaire administered to digitally engaged MSMEs. Using non-probability accidental sampling, data were obtained from 215 respondents. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate a positive association between PFA and IC (β = 0.852, SE = 0.087, t = 9.795, p < 0.001) and between PFA and TA (β = 0.887, SE = 0.036, t = 24.634, p < 0.001). In contrast, TA was not significantly associated with IC (β = 0.069, SE = 0.097, t = 0.715, p = 0.475). The indirect association between PFA and IC through TA was also not statistically significant (β = 0.061, SE = 0.086, t = 0.712, p = 0.476). These findings indicate that technological access alone may not be sufficient to explain variation in innovation capability among digitally engaged MSMEs. Given the cross-sectional design and non-probability sampling approach, the findings are interpreted as statistical associations rather than causal effects.
Carbon Emission Disclosure, Green Financing Strategy, and Financial Performance: ESG Governance as a Moderator in Indonesian Banks Arzal Syah; Zainuddin; Kartini Hanafi; Dini Nurpratiwi; Dodi Alfathurohman; Gading Asmara Novandrini
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.828

Abstract

Purpose - This study examines whether ESG governance moderates the relationships between carbon emission disclosure, green financing strategy, and financial performance among Indonesian banks. The study extends prior research by positioning ESG governance as a moderating variable rather than solely as a direct determinant of financial performance.Methods - The study uses panel data from 32 banks listed on the Indonesia Stock Exchange during 2022-2024, resulting in 96 bank-year observations. Carbon emission disclosure is measured using the Carbon Disclosure Index (CDI), green financing strategy by the proportion of green financing to total financing, financial performance by Tobin’s Q, and ESG governance by ESG scores. Panel regression is conducted using the model selected through the Chow, Hausman, and Breusch-Pagan Lagrange multiplier tests.Findings - The selected Random Effects Model shows that carbon emission disclosure has a positive and statistically significant relationship with financial performance. Green financing strategy and ESG governance have no significant direct relationships with financial performance. Furthermore, ESG governance does not significantly moderate either the relationship between carbon emission disclosure and financial performance or that between green financing strategy and financial performance.Research implications - The findings indicate that carbon-related transparency may generate favorable market responses, while green financing and ESG governance require stronger institutional implementation to produce measurable financial benefits. Banks and regulators should strengthen ESG monitoring and integrate sustainability into strategic decision-making.Originality - This study contributes by examining ESG governance as a moderator of the relationships between sustainability-oriented banking practices and financial performance in the Indonesian banking context.
Co-Authors Dini Nurpratiwi Dodi Alfathurohman Gading Asmara Novandrini Kartini Hanafi Nurfadilah Nurfadilah Zainuddin Zainuddin Zainuddin