cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
lembagarisetilmiah@gmail.com
Phone
+6287868580888
Journal Mail Official
lembagarisetilmiah@gmail.com
Editorial Address
Karyajaya Street
Location
Unknown,
Unknown
INDONESIA
International Journal Of Economics Social And Technology
Published by Lembaga Riset Ilmiah
ISSN : -     EISSN : 28305132     DOI : -
Core Subject : Economy, Science, Social, Engineering,
Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
nternational Journal of Economics Social and Technology (IJEST) is a manuscript publication media that contains the results of scientific research in the field of Economics, Social, and Technology that applies peer-reviewed research. Manuscripts published in the International Journal of Economics Social and Technology (IJEST) contain the results of scientific research, original articles of new scientific reviews, the International Journal of Economic Social and Technology (IJEST) accepts manuscripts in the field of research which include scientific fields: economics / Islamic Economics, Human Resources Management, Management Marketing / E-Marketing /Digital Marketing, Management Financial, Accounting / E-Accounting / Islamic accounting, Taxation / E-Taxation, Entrepreneurship, Marketing Information Systems, E-HRD, Financial Technology, Technology in economics, System Information Management, Banking / Islamic Banking, Agribusiness/Agricultural Economy, environmental, Public Administration,  International Politics and Security, Media, Information and Literacy, Politics, Governance and Democracy, Information Technology Infrastructure, Knowledge Management Systems, Project Management Systems, Geographic Information System, Enterprise Architecture, Supply Chain Management, Customer Relationship Management, Intelligent Decision Support Systems, Business Intelligence, Business Process Modelling, IT Audit & Assessment, Software Engineering, Process Mining, Data Mining, Data Visualization. IJEST Published 4 times a year March, June, September, December
Arjuna Subject : Umum - Umum
Articles 95 Documents
 6   7   8   9   10 
CSR as a Moderator of Firm Value: Impact of GCG, Financial Performance, and Green Accounting Mega Anggun Sari; Tantina Haryati
International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret-Mei 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i1.1546

Abstract

The energy sector plays a strategic role in Indonesia’s economy; however, firm value in this sector is highly vulnerable to global dynamics and increasing sustainability pressures. Prior studies report inconsistent findings regarding the effects of Good Corporate Governance (GCG), financial performance, and green accounting on firm value, while research incorporating Corporate Social Responsibility (CSR) as a moderating variable remains limited. Therefore, this study aims to examine the effects of GCG, financial performance, and green accounting on firm value, with CSR as a moderating variable. This study employs a quantitative explanatory approach using secondary data derived from annual and sustainability reports of energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample consists of 40 companies with 120 observations, selected through purposive sampling. Data were analyzed using panel data regression with model selection based on the Chow, Hausman, and Lagrange Multiplier tests, and Moderated Regression Analysis (MRA) was applied to test moderating effects. The results indicate that GCG has a positive and significant effect on firm value, financial performance is not significant, and green accounting has a negative effect. CSR does not moderate these relationships, although all variables jointly have a significant effect on firm value.
Digital Financial Literacy and Risk Perception: Its Impact on Personal Financial Management with Self-Control as a Mediating Variable in the Community in Binjai City Sri Puji Lestari; Alfin Kusuma
International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret-Mei 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i1.1553

Abstract

The rapid development of financial technology and the increasing prevalence of digital financial services have created both opportunities and challenges for household financial management. At the same time, rising consumptive behavior and easy access to digital transactions require individuals, particularly housewives as household financial managers, to possess adequate financial competencies and self-regulation abilities. This study aims to examine the influence of digital financial literacy and risk perception on personal financial management, with self-control serving as a mediating variable among housewives in Bhakti Karya Village, Binjai City. A quantitative approach with an associative research design was employed. The study involved 292 respondents selected using the Slovin formula through a proportionate sampling technique. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3 software. SEM-PLS was chosen because of its ability to simultaneously test complex relationships among latent variables and mediation effects. The findings reveal that digital financial literacy has a positive and significant effect on both personal financial management and self-control. Risk perception positively and significantly affects self-control but does not directly influence personal financial management. This result indicates that awareness of financial risks alone is insufficient to improve financial management behavior unless it is supported by an individual's capacity for self-control. Furthermore, self-control positively and significantly affects personal financial management and successfully mediates the relationships between digital financial literacy, risk perception, and personal financial management. The study contributes to the behavioral finance literature by highlighting the central role of self-control as a psychological mechanism that transforms financial knowledge and risk awareness into effective financial management practices. These findings provide practical implications for policymakers and financial educators in designing programs that integrate digital financial literacy enhancement with self-control development to improve household financial well-being.
Digital Gamification as a Policy Instrument for Safeguarding Gorontalo’s Oral Traditions Yurifto Sastro; Asna Aneta; Muchtar Ahmad
International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret-Mei 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i1.1631

Abstract

Gorontalo’s oral traditions, as part of its intangible cultural heritage, face serious threats due to the declining use of the local language, changes in the communication patterns of the younger generation, and the dominance of digital technology, which is displacing conventional mechanisms of cultural transmission. Various preservation efforts undertaken to date have tended to be documentary in nature and have not yet been able to sustainably increase the involvement of the younger generation. This study aims to develop a digital gamification model as a policy instrument to support the preservation of Gorontalo’s oral traditions among the younger generation. The research employs a qualitative approach using the Design Science Research (DSR) method, which encompasses problem identification, formulation of solution objectives, design and development of artifacts, demonstration, evaluation, and communication of results. Data were collected through observation, in-depth interviews, Focus Group Discussions (FGDs), and documentation involving 26 informants comprising elementary school students, teachers, school principals, cultural figures, academics, and local government officials. The artifact evaluation was conducted by six validators representing the fields of culture, language, educational technology, gamification, and public policy. The research findings indicate that limited proficiency in the Gorontalo language, the perception of oral traditions as an outdated culture, and limited exposure to local culture in the digital environment are the primary factors contributing to the declining interest of the younger generation in Gorontalo’s oral traditions. As a solution, this study developed a digital gamification model that integrates elements such as points, badges, levels, leaderboards, and narrative-based learning into Gorontalo oral tradition content. The developed model enhances user engagement through a more interactive, contextual, and generation-appropriate learning experience. The primary contribution of this study lies in the development of digital gamification positioned not only as a learning medium but also as an innovative policy instrument in the governance of intangible cultural heritage preservation at the regional level. These findings expand the study of public policy innovation by demonstrating the potential of gamification technology as a new mechanism to support the sustainability of oral traditions in the digital age.
The Effect of Perception, Knowledge, and Socialization of Tax Rate Changes on MSME Taxpayer Compliance with Tax Sanctions as a Moderating Variable Cantika Sweca Sariani; Gede Adi Yuniarta; Sunitha Devi
International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret-Mei 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i1.1722

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia remains relatively low despite the continuous growth in the number of MSMEs and the government's policy of reducing the Final Income Tax rate to 0.5% to encourage voluntary compliance. Previous studies have generally examined the effects of tax knowledge, tax socialization, and tax rates on taxpayer compliance separately, resulting in inconsistent findings and limited understanding of the role of tax sanctions in strengthening these relationships. Therefore, this study aims to analyze the influence of tax knowledge, tax socialization, and taxpayer perceptions of changes in the Final Income Tax rate on MSME taxpayer compliance, as well as to examine the moderating role of tax sanctions. This research employs a quantitative explanatory approach using survey data collected from 400 MSME taxpayers in Denpasar City. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that tax knowledge, tax socialization, and perceptions of the Final Income Tax rate positively and significantly influence taxpayer compliance. Tax sanctions do not moderate the relationship between tax knowledge and compliance, but they strengthen the effects of tax socialization and tax rate perceptions on compliance. These findings suggest that MSME tax compliance is shaped by a combination of internal factors, external educational efforts, and law enforcement mechanisms. The novelty of this study lies in the integration of tax sanctions as a moderating variable in the relationship between tax knowledge, tax socialization, tax rate perceptions, and taxpayer compliance within the context of MSMEs following the implementation of the 0.5% Final Income Tax policy. The findings contribute to the development of tax compliance behavior literature based on the Theory of Planned Behavior and provide practical insights for policymakers to enhance compliance through tax education, digital socialization programs, and consistent enforcement of tax sanctions.
Evaluating the Effectiveness of SIPD as a Tool for Strengthening Local Financial Governance at the BKPD of Bone Bolango Regency Fauzan Djaka Achmad; Zuchri Abdussamad; Irawaty Igirisa
International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret-Mei 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i1.1729

Abstract

This study was motivated by the need to strengthen local financial management through the use of the Local Government Information System (SIPD) as a digital tool capable of enhancing transparency, accountability, and traceability in financial management processes. The objective of this study is to assess the effectiveness of the SIPD in local government financial management at the BKPD of Bone Bolango Regency, specifically regarding the entry of invoice data, verification of SPMs, and the issuance of SP2Ds. The study employs a descriptive qualitative approach using the case study method. Data were collected through observation, in-depth interviews, and document analysis involving BKPD staff and OPD treasurers involved in using the SIPD. The results indicate that the SIPD has helped make financial administration processes more orderly, well-documented, transparent, traceable, and accountable. However, its effectiveness has not yet been fully optimized due to remaining challenges such as input errors, incomplete documents, data inconsistencies, network disruptions, limited resources, and uneven understanding among officials. This study concludes that SIPD is effective as an instrument for strengthening local financial governance, but requires human resource capacity building, continuous training, strengthened coordination between the BKPD and OPDs, and periodic system evaluations.

Page 10 of 10 | Total Record : 95

 6   7   8   9   10 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2026): Maret-Mei 2026 Vol. 4 No. 4 (2025): Desember 2025 Vol. 4 No. 3 (2025): Semptember 2025 Vol. 4 No. 2 (2025): June, 2025 Vol. 4 No. 1 (2025): Maret 2025 Vol. 3 No. 4 (2024): December 2024 Vol. 3 No. 3 (2024): September 2024 Vol. 3 No. 2 (2024): June, 2024 Vol. 3 No. 1 (2024): March 2024 Vol. 2 No. 4 (2023): Desember 2023 Vol. 2 No. 3 (2023): September 2023 Vol. 2 No. 2 (2023): June, 2023 Vol. 2 No. 1 (2023): 2023, March Vol. 1 No. 4 (2022): 2022, December Vol. 1 No. 3 (2022): 2022, September Vol. 1 No. 2 (2022): 2022, june More Issue