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Journal : International Journal of Social Science

THE ROLE OF GREEN INTELLECTUAL CAPITAL AND EMPLOYEE INNOVATIVENESS IN ENHANCING JOB AND FINANCIAL PERFORMANCE: INSIGHTS FROM INDONESIA'S STATE-OWNED ENTERPRISES Darmansyah, Darmansyah; Bambang Purwoko; Irvandi Gustari; Agung Dinarjito
International Journal of Social Science Vol. 4 No. 5: Februari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i5.9346

Abstract

This study aims to examine the impact of green intellectual capital on job performance and financial performance, with employee innovativeness serving as an intervening variable. Employing a quantitative approach, the research utilizes primary data collected through questionnaires distributed to employees of state-owned enterprises (SOEs) and their subsidiaries in the logistics services sector, ranging from top management to staff levels. The findings reveal that green intellectual capital has a direct and positive influence on employee innovativeness, financial performance, and job performance. However, employee innovativeness does not mediate the relationship between green intellectual capital and either job performance or financial performance. The study underscores the importance of an employee-centric strategy for enhancing workforce performance, innovation, and financial outcomes. Policymakers and corporate leaders are encouraged to prioritize intellectual capital development within their organizations. The results affirm that robust intellectual capital contributes significantly to heightened employee innovativeness, improved job performance, and stronger financial results. Consequently, companies must take proactive steps to cultivate and sustain intellectual capital that drives both organizational and individual success.
DEVELOPMENT OF AN INTERNAL AUDITORS' WHISTLEBLOWING MODEL AT REGIONAL INSPECTORATES ACROSS THE PROVINCE OF BANGKA BELITUNG ISLANDS, WITH SOCIAL INFLUENCE AS A MODERATOR Erwandy, Erwandy; Aris Setyanto Nugroho; Harnovinsah, Harnovinsah; Darmansyah, Darmansyah
International Journal of Social Science Vol. 4 No. 5: Februari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i5.9510

Abstract

This study aims to develop an effective whistleblowing model for internal auditors at regional inspectorates across the Province of Bangka Belitung Islands. The development of the whistleblowing model is based on the Theory of Planned Behavior, with social influence serving as a moderating variable. Social influence is measured through the dimensions of conformity, compliance, and obedience. The study involved 227 auditors and Regional Government Administration Supervisors (P2UD). Data were collected using Google Forms and analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method to test the hypothesized relationships between variables. The results show that attitude towards behavior has a positive and significant effect on whistleblowing intention. Subjective norms also have a positive and significant effect on whistleblowing intention, as does perceived behavioral control. Whistleblowing intention has a positive and significant effect on whistleblowing behavior. Whistleblowing intention mediates the effects of attitude towards behavior, subjective norms, and perceived behavioral control on whistleblowing behavior. The dimensions of conformity, compliance, and obedience significantly manifest the construct of social influence. Social influence has a direct positive and significant effect on whistleblowing behavior. However, social influence does not significantly moderate the effect of whistleblowing intention on whistleblowing behavior.
THE EFFECT OF BUDGET IMPLEMENTATION, HUMAN RESOURCE COMPETENCE, AND INTERNAL CONTROL SYSTEM ON BUDGET ABSORPTION WITH ORGANIZATIONAL COMMITMENT AS A MODERATOR IN THE SUPREME COURT OF THE REPUBLIC OF INDONESIA Susi karyawati1 ; Suratno2; Darmansyah3 Susi Karyawati; Suratno, Suratno; Darmansyah, Darmansyah
International Journal of Social Science Vol. 4 No. 5: Februari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i5.9573

Abstract

The purpose of this study is to examine and analyze whether Budget Implementation, Human Resource Competence, and Internal Control System directly influence Budget Absorption at the Supreme Court of the Republic of Indonesia. Additionally, it seeks to test whether Organizational Commitment can moderate the relationships between the three independent variables and Budget Absorption. This study employs a descriptive quantitative approach with a confirmatory nature. The population includes all employees in the Supreme Court during 2023, with a research sample comprising 230 respondent selected using probability sampling techniques. The results reveal that Budget Implementation, Human Resource Competence, and Internal Control System have a significant positive effect on Budget Absorption. Organizational Commitment does not moderate the relationship between Budget Implementation and Budget Absorption. However, Organizational Commitment plays a role in moderating the relationships between Human Resource Competence and Internal Control System with Budget Absorption at the Supreme Court. The contribution of this research highlights that Budget Absorption can be optimized when budget implementation is conducted transparently, human resource competence is enhanced, and the internal control system is effectively executed. Furthermore, organizational commitment to governance must function properly and equitably.
SYSTEMATIC LITERATURE REVIEW ON SUSTAINABLE CITIES AND COMMUNITIES: THE ROLE OF ECO-TOURISM INDUSTRY, CREATIVITY AND INNOVATION, AND INFRASTRUCTURE INVESTMENT Mulia Rahmah; Arissetyanto Nugroho; Darmansyah, Darmansyah
International Journal of Social Science Vol. 4 No. 5: Februari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i5.9623

Abstract

The Sustainable Development Goals (SDGs) are a global agreement aimed at improving the well-being of society. This study uses a systematic literature review approach to analyze the aspects of Sustainable Cities and Communities, specifically focusing on the role of the ecotourism industry, creativity and innovation, and infrastructure investment. The research findings reveal four main topics identified based on the journals reviewed. Several factors that play a significant role in achieving the SDGs include innovation, infrastructure investment, environmental governance, education, and the development of ecotourism.
DETERMINANTS OF FIRM VALUE WITH CAPITAL STRUCTURE AS AN INTERVENING VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Wina Endra Nitha; Tri Widyastuti; Darmansyah, Darmansyah
International Journal of Social Science Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v5i1.10448

Abstract

The main objective of this study is to evaluate and analyze the determinants of firm value, as well as to examine the mediating role of capital structure in the relationship between business risk, growth opportunities, and institutional ownership on firm value. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The research sample comprises 104 companies selected purposively based on specific criteria relevant to the objectives of the study. To analyze both the direct and indirect relationships among the examined variables, the study employs path analysis as the analytical method. The findings of the study indicate that business risk has a negative effect on firm value. Conversely, growth opportunities and institutional ownership are found to have a positive impact on firm value. In addition, capital structure exhibits a significant positive effect on firm value. A key contribution of this study is the identification of capital structure as a significant mediating variable that strengthens the influence of business risk, growth opportunities, and institutional ownership on firm value. This study reveals that capital structure plays a dominant mediating role in the relationship between business risk, growth opportunities, and institutional ownership and firm value. The integrative model proposed in this research offers a novel perspective by positioning capital structure as a strategic mechanism for value creation. These findings contribute to the theoretical understanding of firm value determination, particularly within the context of emerging markets during the post-crisis period of 2019–2023.
AN ENVIRONMENTAL ACCOUNTING APPROACH IN ANALYZING THE IMPACT OF THE ECOTOURISM INDUSTRY, INNOVATION, INFRASTRUCTURE INVESTMENT, AND GREEN ECONOMY ON SUSTAINABLE CITIES AND COMMUNITIES IN THE MANDALIKA SPECIAL ECONOMIC ZONE, WEST NUSA TENGGARA Mulia Rahmah; Arisetyanto Nugroho; Darmansyah, Darmansyah
International Journal of Social Science Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v5i1.10490

Abstract

The development of sustainable cities and communities is an integral part of the Sustainable Development Goals (SDGs), particularly SDG 11. The Mandalika Special Economic Zone (SEZ) in West Nusa Tenggara has been designated as a national strategic project that requires environmentally oriented and participatory development governance. This study aims to analyze the influence of the ecotourism industry, innovation and creativity, infrastructure investment, and green economic practices on the development of sustainable cities and communities, using the environmental accounting approach as the conceptual framework. A quantitative approach is employed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Data were collected through a survey of 210 respondents consisting of tourism actors, zone authorities, local communities, and investors. The results reveal that all independent variables—ecotourism industry, innovation, infrastructure investment, and green economy—have a positive and significant impact on sustainable cities and communities. Among these, green economic practices made the most dominant contribution. Furthermore, environmental accounting is proven to have a mediating role in strengthening the impact of these variables on regional sustainability. These findings highlight that environmental accounting functions not only as a reporting tool but also as a strategic instrument for enhancing transparency, accountability, and performance evaluation of sustainable development in the Mandalika SEZ. This study contributes theoretically to the development of environmental accounting studies and provides practical implications for managing national strategic zones through a sustainability lens.
Co-Authors Abna Hidayati Adam Malik Adi Wiratno, Adi Aditya S., M. Afriansyah, Indra Agung Dinarjito, Agung Agusti Efi Agustina Agustina Iryani, Dewi Agustina, Rima Auliyamartha Aliya Afifa, Bismil Amelia Rahmi Amilia, Winanda Amini, Maryam Andayani, Safirah Andi Ayu Lestari Anesia, Anesia Anggraini, Novita Lizza Angraini, Ezi Anugrah, Septriyan Apdian, Donny Apit Priatna Ardiana, Lisa Arifin, Indra Aris Setyanto Nugroho Arisetyanto Nugroho Arissetyanto Nugroho Artika Wulan Agustin Arya Perdana, Guntur Aulia Tsalits, Askhaarina Awaludin, Wawan Awan Uji Krismanto Ayu Priandari, Rida Aziz, Yudi Azmi, Fauziah Azrul A., M. Azwar Subandi B.K, Felicia A. Stevanie` Baene, Marelius Bambang Purwoko Bella, Rahmi Aurya Biru, Rembulan Catra Banyu Budiarty, IDA Chairunnisak, Chairunnisak Chatarina Umbul Wahyuni Choirul Anwar Choirul Anwar DA, Shazana Darlis, Olivia Darman, Regina Ade Darminto, Dwi Prastowo Dedi Supendra Delastri, Yefrineng Demina Demina Derriawan Derriawan, Derriawan Desi Anggraini Desvianti, Desvianti Desyandri Desyandri Devianto, Hary Dewi Agustina Iryani, Dewi Agustina Dewi, Ayu Komala Dharmawan, Purwoko Erie Djadang, Syahril Djaddang, Syahril Dzaki, Ahmad Eldarni Elpalina, Srimutia Emridawati Emridawati EP, Risda Liestianti Erianjoni Erianjoni Erwandy, Erwandy Fajri, Emzia Fajrina, Rahma Melisha Faradhiga, Aryadwipa A. Fatmariza Fatmariza Febri, Suri Purnama Febriansyah, Rico Setiawan Febriyanto, Pramahadi Fetri Yeni J Fifi Swandari Firdaus Firdaus Fitria, Yanti Fitrisia, Azmi Gita, Eilinafta Habibie Habibie Hadaming, Hamdana Harnovinsah Harnovinsah Hasan, Mu`thi Hawari, Hawari hendri, nofri Hens Saputra Heri Rustamaji Herlambang Setiadi Herry Wardono Herti Utami Hidayati Hidayati Hidayatulah, Serlin hidayatullah, Hidayatullah hidayatullah Hikmawati, Ningsih I Wayan Suparta . Ibrahim, Adil Hassan Ibrahim, Maulana Ilham Zitri Iman, Sadrul Imro’athush Sholihah, Husna Indo Santalia Indrati Kusumaningrum, Indrati Inka Nusamuda Pratama Irfandi Irfandi, Irfandi Irja, Irja Irvan, Arief Irvandi Gustari Iskandar, M. Yakub Iswahyudi Iswahyudi Izza Anshory Jamaaluddin Jamiat, Ahmad Jasrial Jasrial, Jasrial Jaya, Ratna Indra JMV Mulyadi kardinan, kardinan Karnilawati Kesuma, Desmaria Puji KESUMOJATI, SISTER CLARA ISLAMY Khairunnisa Khairunnisa Krismoniga, Krismoniga Kurnia, Reni Kurniawati Mulyanti Laila Refiana Said Lbs, Intan Nur Fatihah Lilis Nurjanah Linawati Linawati Lismeri, Lia Lora purnamasari, Lora Lubis, Putra Fisabilillah Lubis, Windar Hidayati Lufri Lufri Lukmanul Hakim Lumenta, Vincent Gravie Ebenhaezer M, M. Syahrul M. ARDIANSYAH SYAM Maharani, Wury Malahayati, Shadiqa Marfiana, Andri Marnilin, Feni Marzelni, Marzelni Maulia, Elvia Meldi Ade Kurnia yusri Merwati, Endang Etty Mohammad Djamil M.Nur Mombang, Mombang Muhammad Fadli MUHAMMAD HASBI Muhammad Ilham Muhammadi, Muhammadi Mulayadi, JMV Mulia Rahmah Muliana, Muliana Murni, Yeti Mutiara Felicita Amsal Nana Suryana Nandi Haerudin Nasir, Dul Aris Nathaniel, Nathaniel Nawasiah, Nana Nendra, Robby Celvin Nilda Tartilla Ningrum, Endah Prawesti Nofrian, Fendi Noor, Syaifullah Novesar Jamarun Novrianti Nugraha, Agus Nugroho, Aris Setyanto Nurbety Nurdiani, Silvana Nurhasanah, Ami Nurmala Ahmar Oktaviani , Silvi Malvina Oktriani, Elisa Pertiwi, Ragil Elva Piliang, Hasrul Prasetyo Wibowo, Yudhi Pratama, T. Rykard Yudha Puspita Romadhona Putra Daulay, Ade Putri, Anggun Radika Putri, Desi Sandra Putri, Riska Nanda Rahayu, Thiyas Sri RAHMAT GUNAWAN Rahmayanti, Elsa Rahmi Pratiwi, Rahmi Rahmi Septia Sari, Rahmi Septia Rahmi, Ulfia Ramadani, Helsi Zulfan Ramadhano, Agung Ramalis Hakim Ramdani, Safier Rasdanelwati, Rasdanelwati Recyalini, Viorin Rehani rehani Rijkad Omar Dylian, Rijkad Omar Risthy, Nisa Meutia Rito, Rito Rizki Rizki S. Ferdinand Suwarji Sailendra Sailendra Sari, Lola Fitria Sari, Resti Elma Sari, Risna Maya Satya Adi Wicaksana Sawin, Sawin Sembiring, Rinawati seno sudarmono Hadi, seno sudarmono Septiarti, Wahyu Setya Rahayu Setyawan, Febby Hadi Sheldiha, Duwanita Sigit Nur Dianto Simparmin br Ginting Simparmin Ginting Sobar, Agus Solfema Sonia Maifa Sri Mulatsih Sri Mulyani Sri Widyastuti Suhendra, Irwan Sulaksono, Sonny Supriyadi Supriyadi Suratno Suratno Suratno Suratno Suryanti Susi Karyawati Suyanto Suyanto Suyanto, Suyanto Syafitri, Shinta Syafril Syafril syailendra, syailendra SYAM, M. ARDIANSYAH Syukri, Alfi Tanjung, Rifqi Aulia Tina Kartini Tirto Prakoso Tri Widyastuti Tri Widyastuti Tsalits, Askhaarina Aulia Ulfah, Maulidani Wella Marsita Wicaksana, Satya Adi Widiatmoko, Pramujo Widya, Devita Aristya Sri Wieldy Menanda Wijaya, Agustinus Miranda Wina Endra Nitha Witjaksono, Ronny Bagus Wiwik Ekyastuti YAHYA . Yanieta Arbiastutie, Yanieta Yefriwati, Yefriwati Yessy Yanitasari Yudhi Lestanata Yudiana, Yudiana Yuli Darni Yuninda Rekka, Yuninda Rekka Puttri Yuningsih, Riana Yusuf Abdillah, Sulthon Zahratul Azizah Zelhendri, Zelhendri Zen, Zelhendri Zulfa Emalia Zulfirman, Rony Zuliarni Zuliarni Zuwirna, Zuwirna