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Golden Ratio of Mapping Idea and Literature Format
Published by Manunggal Halim Jaya
ISSN : -     EISSN : 27766381     DOI : https://doi.org/10.52970/grmilf
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences
The Golden Ratio of Mapping Idea and Literature Format (GRMILF) is the first innovative journal in the world that collects and resumes prior research / recent studies. The Golden Ratio of Mapping Idea and Literature Format (GRMILF) aims to make it easier for global readers to get and read resumes from various summaries of research results concisely and clearly. Therefore, the Golden Ratio of Mapping Idea and Literature Format is expected to make it easier for scholars to find research gaps and target the SOTA (State-of-the-art) and novelty in their development. The scope of the article in the Golden Ratio of Mapping Idea and Literature Format (GRMILF) is multidisciplinary and (or) interdisciplinary expertise.The Golden Ratio of Mapping Idea and Literature Format (GRMILF) accepts various approaches in literature reviews (e.g., mapping literature, bibliometric, systematic literature review, etc.).
Arjuna Subject : Umum - Umum
Articles 276 Documents
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The Evolution of Human Capital Accounting and Strategic Human Resource Management: A Systematic Literature Review and Future Research Agenda Sri Prilmayanti Awaluddin; A. Asriani; R. Rahmawati; Nurdjanna Fadjrin Uluputty; Andi Adijah
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 4 (2026): August – October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i4.2623

Abstract

Human Capital Accounting (HCA) and Strategic Human Resource Management (SHRM) have evolved as critical domains for understanding and managing organizational human assets. Despite growing recognition of human capital as a strategic resource, the integration of HCA measurement frameworks with SHRM practices remains fragmented. This systematic literature review synthesizes three decades of research to map the evolution of HCA theories and methodologies, identify key SHRM frameworks, examine their integration, and propose a comprehensive future research agenda. Following PRISMA 2020 guidelines, we conducted a systematic search across Scopus (n=400), Google Scholar (n=193), and Mendeley (n=197) databases in 2026. After removing 97 duplicates, 500 papers underwent abstract screening using seven eligibility criteria (threshold ≥4.0). Twenty papers advanced to full-text screening (threshold ≥4.5), resulting in 17 studies for final synthesis. The 17 included studies span 1998–2026, employing diverse methodologies including bibliometric analysis, conceptual frameworks, empirical studies, and systematic reviews. HCA has evolved from cost-based accounting systems to sophisticated value-based frameworks integrating monetary and non-monetary metrics. SHRM frameworks progressed from resource-based views to dynamic capabilities approaches emphasizing strategic alignment and value creation. This review reveals substantial theoretical and methodological advancement in HCA and SHRM over three decades, yet significant integration gaps remain. Future research must prioritize standardized HCA disclosure frameworks, technology-enabled analytics, causal mechanisms, multi-level theories, and cross-cultural contextual variations in HCA-SHRM implementation.
The Word-Formation Process of Konshugo in Japanese Beauty News Articles Az Zahra Khoirala Mustafa; Elizabeth Ika Hesti Aprilia Nindia Rini
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 4 (2026): August – October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i4.2632

Abstract

This research examines the word formation process and meaning of konshugo (混種語) In Japanese beauty news articles sourced from the Fashion Press platform for the period January 2025 to April 2026, Japanese recognizes vocabulary classification based on its origins, goshu (語種) become wago, kango, and gairaigo, as well as a hybrid form of the three, known as konshugo. The rapid evolution of discourse surrounding Japanese beauty has spurred the emergence of lexical innovations known as konshugo hybrid compounds which remain largely undocumented in conventional dictionaries and standard teaching materials. This study employs a qualitative descriptive approach, utilizing the non-participatory observation and note-taking techniques for data collection, alongside the distributional method and the immediate constituent analysis technique for data analysis; the study is grounded in Tsujimura’s (2014) theory of word formation and Akimoto’s (2002) classification of konshugo composition. The study identified 50 instances of konshugo formed through one (8 instances), two (30 instances), and three (12 instances) word-formation processes including compounding, borrowing, affixation, and clipping that interacted with one another in a stepwise manner. In terms of elemental composition, the combinations of wago+gairaigo and gairaigo+kango are the most productive patterns. Regarding meaning, the data yielded 30 instances of lexical meaning and 20 instances of contextual meaning. These findings indicate that *konshugo* serves as both a productive word-formation strategy and a branding tool within Japanese beauty discourse, creating terms that are lexically efficient and commercially appealing to readers.
Interest Rates, Inflation, and Third-Party Funds: Evidence from Bank Rakyat Indonesia (2015–2019) Putra Syarif; S. Saharuddin; Masdar Mas'ud; B. Budiandriani
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 4 (2026): August – October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i4.2402

Abstract

This study examines the effect of interest rates and inflation on third-party funds (TPF) at PT Bank Rakyat Indonesia (Persero) Tbk (BRI) during 2015–2019. The study uses a quantitative associative design and secondary annual data compiled from BRI financial reports and official macroeconomic publications. The observation period contains 20 observations as represented in the dataset used for the regression analysis. Interest rates and inflation are specified as independent variables, while TPF consisting of demand deposits, savings, and time deposits is the dependent variable. Multiple linear regression was employed using SPSS after testing normality, multicollinearity, heteroscedasticity, and autocorrelation. The results indicate that interest rates significantly affect TPF (B = −4.381E−5; t = −2.757; p = .013), with a negative coefficient. Inflation also has a statistically significant relationship with TPF (B = 0.001; p = .010), although the reported regression output contains a sign inconsistency between the positive coefficient and the reported negative t-statistic that should be rechecked against the original SPSS output before publication. The simultaneous test is significant (F = 4.482; p = .027). The coefficient of determination is R² = .345, indicating that interest rates and inflation jointly explain 34.5% of the variation in TPF, while 65.5% is associated with factors outside the model. The findings suggest that macroeconomic conditions should be incorporated into bank funding strategy, pricing decisions, liquidity planning, and depositor-retention policies. The study contributes bank-specific evidence from BRI and highlights the need to interpret deposit responses to macroeconomic conditions within the institutional context of a large Indonesian bank.
The Role of The Green Marketing Mix snd Brand Attachment on Brand Satisfaction: A Study of The Avoskin Brand A. Aisyah; Nurliya Apriyana
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 4 (2026): August – October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i4.2645

Abstract

This study examines the role of the green marketing mix and brand loyalty in driving brand satisfaction among active users of Avoskin skincare products. This study employs a quantitative inferential research design utilizing primary survey data gathered through a 1–4 Likert scale questionnaire. A non-probability purposive sampling technique was used to collect data from 100 respondents aged 18–44 years who had used Avoskin products at least once within the preceding six months. Data analysis was executed using multiple linear regression modeling through SPSS software. The results reveal that the green marketing mix has a positive and statistically significant effect on brand satisfaction (t = 5.275, p < 0.001). Brand loyalty also demonstrates a positive and statistically significant impact on brand satisfaction (t = 2.821, p = 0.006). Furthermore, the overall model yields a coefficient of determination (R2) of 0.486, demonstrating that 48.6% of the total variance in brand satisfaction is jointly explained by the green marketing mix and brand loyalty. The findings of this study suggest that the green marketing mix functions as the primary and most dominant determinant of brand satisfaction relative to brand loyalty in the local skincare market.
Human Resource Management, Psychological Safety, and Employee Voice: A Literature Review of Employee Relations and Organizational Outcomes D. Darlin; Amiruddin As; Fajar Alamsyah; Eliyanti Agus Mokodompit
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 4 (2026): August – October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i4.2656

Abstract

This literature review examines how human resource management (HRM) practices, psychological safety, and employee voice contribute to strengthening positive employee relations and improving organizational outcomes. Using a structured narrative review approach, this study synthesizes peer-reviewed literature published primarily between 2023 and 2025, supplemented by seminal works on psychological safety, employee voice, social exchange theory, and organizational justice. The literature search covered major academic databases and publishing platforms, including Scopus-related records, Web of Science-related records, ScienceDirect, Emerald Insight, Taylor & Francis Online, Wiley Online Library, SAGE Journals, Frontiers, SpringerLink, PubMed, JSTOR, and Google Scholar. Of the 312 initial records identified, 45 articles met the eligibility criteria, and 20 studies were selected for in-depth thematic synthesis. The findings indicate that HRM practices shape employee relations by promoting fairness, support, recognition, employee development, inclusion, and participation. Psychological safety reduces perceived interpersonal risks and enables employees to express ideas, concerns, warnings, and suggestions openly. Employee voice is more effective when organizations provide trusted communication channels, responsive leadership, fair opportunities to be heard, and credible follow-up mechanisms. This review contributes to the HRM literature by conceptualizing HRM as a relational system that connects psychologically safe participation with trust, organizational justice, employee engagement, organizational citizenship behavior, innovation, organizational learning, and performance.
The Effects of Local Own-Source Revenue, General Allocation Fund, Special Allocation Fund, and Revenue-Sharing Fund on Local Government Financial Performance in Six Papua Provinces, Indonesia (2023) Widya Nur Aisyah Wahyudin; Juliana Waromi; Elia Madatu Tandililing; Syaikhul Falah; Cornelia Desiana Matani; Annisa Fitriah Mudassir
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 4 (2026): August – October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i4.2588

Abstract

This study examines the statistical associations of Local Own-Source Revenue (PAD), the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and the Revenue-Sharing Fund (DBH) with the financial performance of regency and municipal governments in six Papua provinces during the 2023 fiscal year. The study used a quantitative, nonexperimental, cross-sectional explanatory design and included all 42 regency and municipal governments in Papua, Central Papua, Highland Papua, South Papua, West Papua, and Southwest Papua. We compiled secondary data from audited local government financial statements, budget-realization reports, and transfer records from official government sources, and analyzed them using multiple linear regression in IBM SPSS Statistics 29. Financial performance was proxied by the PAD effectiveness ratio, while PAD, DAU, DAK, and DBH were expressed as proportions of total regional revenue. PAD (B = 0.156, p = 0.041) and DBH (B = 0.479, p < 0.001) were positively and significantly associated with financial performance; DAU showed a positive but insignificant association (B = 0.015, p = 0.747), whereas DAK showed a negative and significant association (B = -0.737, p < 0.001). The model was jointly significant (F = 201.831, p < 0.001; adjusted R² = 0.951). The high explanatory power must be interpreted cautiously because realized PAD appears in both the PAD predictor and the PAD-effectiveness outcome, creating potential mechanical overlap. The findings therefore indicate strong cross-sectional associations rather than causal effects. They show that transfer instruments cannot be treated as homogeneous: their relationship with financial performance varies according to fiscal autonomy, earmarking, revenue-sharing bases, and local management capacity.

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