International Journal Of Economics Social And Technology
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
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112 Documents
<![CDATA[Implementation of Whistleblowing System in a Hierarchical Public Organization: Evidence from Indonesian Customs ]]>
<![CDATA[Tasya Alya Salsabila]]>;
<![CDATA[Anantawikrama Tungga Atmadja]]>;
<![CDATA[Putu Sukma Kurniawan]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i1.1757
<![CDATA[Whistleblowing systems have become an essential governance mechanism for detecting and preventing misconduct in public sector organizations. However, their effectiveness is frequently constrained by hierarchical organizational structures and workplace culture, resulting in a gap between the formal availability of reporting mechanisms and their actual utilization. This study aims to examine the implementation of the whistleblowing system and identify the organizational barriers affecting its utilization within a hierarchical public organization. The study offers a novel contribution by explaining how hierarchical authority, informal communication practices, and organizational culture interact to shape employees’ reporting behavior, thereby extending existing whistleblowing research beyond individual reporting intention toward organizational implementation. A qualitative case study was conducted at the Ngurah Rai Customs and Excise Office (KPPBC Ngurah Rai), Indonesia. Data were collected through semi-structured interviews, observations, and document analysis and analyzed using thematic analysis. The findings reveal that although the whistleblowing system has been formally integrated into the organization's internal control framework, it functions primarily as a last-resort reporting mechanism rather than an early warning system. This limited utilization is driven by organizational barriers, including limited transparency in report follow-up, inadequate understanding of reporting procedures, low employee awareness, the absence of incentives for whistleblowers, concerns over workplace relationships, and hierarchical power dynamics that discourage formal reporting. The study demonstrates that the effectiveness of whistleblowing systems depends not only on the availability of reporting channels but also on organizational trust, transparency, leadership support, and a strong ethical culture that encourages speak-up behavior. The findings contribute theoretically by advancing the understanding of whistleblowing implementation in hierarchical public organizations and provide practical recommendations for strengthening reporting mechanisms and improving organizational integrity within government institutions.]]>
<![CDATA[Exploring Toxic Leadership and Its Impact on Employee Well-Being at PT The Univenus ]]>
<![CDATA[Nuniek Permata]]>;
<![CDATA[Saripudin Saputra]]>;
<![CDATA[Suaryo Suaryo]]>;
<![CDATA[Iis Nurasiah]]>;
<![CDATA[Andi Hasryningsih Asfar]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i2.1584
<![CDATA[Employee well-being has become a critical issue in organizational sustainability, particularly in workplaces where destructive leadership behaviors may undermine employees' psychological health and organizational performance. However, studies examining toxic leadership in the context of Indonesian private companies remain limited, highlighting the need for further investigation. This study offers novelty by providing an in-depth qualitative analysis of how toxic leadership affects employee well-being within PT The Univenus. This study aims to explore the phenomenon of toxic leadership and analyze its impact on employee well-being at PT The Univenus. This study uses a qualitative approach with an exploratory case study design to gain an in-depth understanding of the dynamics of destructive leadership in an organizational context. Data were collected through in-depth interviews, non-participatory observation, and document analysis, with purposive sampling used in the selection of informants. Data analysis was conducted using thematic analysis based on Conservation of Resources Theory and Social Exchange Theory. The most significant finding reveals that abusive supervision emerged as the dominant form of toxic leadership, triggering severe psychological distress and burnout among employees while simultaneously reducing organizational trust and increasing turnover intentions. The results indicate that toxic leadership manifests itself in the form of abusive supervision, authoritarian leadership, and manipulative behavior, which significantly negatively impacts employee psychological and emotional well-being. These impacts include increased work stress, emotional exhaustion (burnout), decreased motivation, and weakened social relationships and organizational trust. Furthermore, the findings indicate a lack of follow-up to decreased performance and increased turnover intentions. This study confirms that toxic leadership is a significant factor influencing organizational well-being through the degradation of employee well-being. Therefore, strategic interventions are needed that focus on strengthening leadership quality and creating a healthy work environment.]]>
<![CDATA[Toward Sustainable Halal Tourism: Muslim-Friendly Smart Tourism Experiences and Environmental Sustainability as Determinants of Tourist Satisfaction ]]>
<![CDATA[Nazwa Halimatusya’diah]]>;
<![CDATA[Bethani Suryawardani]]>;
<![CDATA[Sampurno Wibowo]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i2.1747
<![CDATA[The increasing populationThe increasing number of global Muslim tourists, projected to reach 300 million trips per year by 2030, drives the need for a technology-based and sustainable halal tourism model. This study examines the influence of Muslim-Friendly Smart Tourism Experience (MFST) and Environmental Sustainability (ES) on Muslim Traveler Satisfaction (TS), with Muslim Perception (MP) as a mediator. Unlike previous studies, this research is the first to test MP as a dual mediator that simultaneously bridges the technological and ecological pathways within a single structural model, conducted at a natural-geological destination designated as a conservation area (Kawah Putih Ciwidey). A quantitative approach was applied to 210 Muslim respondents using a 5-point Likert scale questionnaire, analyzed via PLS-SEM using SmartPLS. All seven hypotheses were supported: MFST and ES have a positive effect on MP and TS; MP is the strongest predictor of satisfaction (t = 8.315, p = 0.000, f² = 0.427) while significantly mediating both pathways. The model explains 45.4% of the variance in MP and 49.9% of the variance in TS. The findings demonstrate that Muslim perceptions function as an interpretive filter that transforms destination attributes into meaningful satisfaction—a mechanism that has not been empirically tested in previous literature. Destination managers are advised to prioritize halal digital ecosystems and environmental conservation programs communicated through an Islamic values framework. of Muslim visitors globally offers major prospects for the advancement of technology-driven and sustainable halal tourism. This study seeks to examine the impact of Muslim-friendly smart tourism experiences and environmental sustainability on Muslim visitor satisfaction, while also investigating the mediating effect of Muslim attitudes. A quantitative approach was utilised including a sample of 210 Muslim participants who had visited Kawah Putih Ciwidey, employing a 5-point Likert scale questionnaire. The investigation employed structural equation modelling (SEM) to evaluate the mediation hypothesis. The findings demonstrate that Muslim-friendly smart tourism experiences substantially impact tourist happiness, as does environmental sustainability. Muslim attitudes were identified as significant mediators in both correlations. Theoretical implications present a cohesive model that situates Muslim perceptions as a psychological conduit, whereas practical implications furnish recommendations for the formulation of sustainable halal tourism policies in Indonesia.]]>
<![CDATA[The Effect of Self-Control and Work Environment on Cyberloafing Behavior among Employees of PT Buana Sawit Indah ]]>
<![CDATA[Suci Haryanti Manurung]]>;
<![CDATA[Fitri Hayati]]>;
<![CDATA[Faisal Umardani Hasibuan]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i2.1792
<![CDATA[This study aims to examine the influence of self-control and work environment on cyberloafing behavior among employees of PT Buana Sawit Indah. A quantitative approach with a causal research design was employed, involving 52 employees as respondents. Data were collected through a structured questionnaire and analyzed using multiple linear regression analysis. The findings indicate that both self-control and work environment have a significant negative effect on cyberloafing behavior, both individually and simultaneously. Employees with higher levels of self-control tend to demonstrate greater discipline in regulating their online activities and are less likely to engage in non-work-related internet use during working hours. Similarly, a supportive work environment characterized by clear organizational policies, effective supervision, and a positive organizational climate contributes to reducing employees' tendency to engage in cyberloafing behavior. These findings suggest that cyberloafing behavior is influenced not only by individual factors but also by organizational conditions. Therefore, efforts to minimize cyberloafing should focus on enhancing employees’ self-regulation capabilities while simultaneously fostering a conducive work environment. Organizations are encouraged to implement policies that strengthen behavioral control, establish clear guidelines regarding internet usage, and create a positive workplace atmosphere to improve employee productivity and organizational performance. ]]>
<![CDATA[Business Capital and Product Innovation as Determinants of MSME Financial Performance in Medan Labuhan District ]]>
<![CDATA[Edisah Putra Nainggolan]]>;
<![CDATA[Syarla Mauza Calista]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i2.1817
<![CDATA[his study aims to analyze the influence of business capital and product innovation on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Medan Labuhan District. The research uses a quantitative approach with a survey method. Primary data was collected through the distribution of questionnaires to 81 MSME actors engaged in the culinary, trade, and service sectors. The data analysis technique used is Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the help of the SmartPLS application. The results of the study show that business capital has a positive and significant effect on the financial performance of MSMEs with a path coefficient of 0.236 and a p-value of 0.000. In addition, product innovation also has a positive and significant effect on the financial performance of MSMEs with a path coefficient of 0.417 and a p-value of 0.000. These findings indicate that increasing business capital and the ability to innovate in product development can improve the financial performance of MSMEs. Product innovation has been proven to have a greater influence than business capital in encouraging improvement in financial performance. This research provides an implication that MSME actors need to improve business capital management and innovate products in a sustainable manner to strengthen competitiveness and achieve sustainable business growth.]]>
<![CDATA[Family Communication Crisis in Disaster Management in Serdang Bedagai Regency ]]>
<![CDATA[Abdurrahman Zuhdi]]>;
<![CDATA[Abrar Adhani]]>;
<![CDATA[Rudianto Rudianto]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i2.1949
<![CDATA[Coastal communities are highly vulnerable to hydrometeorological disasters, such as tidal flooding, coastal erosion, and storm surges. Despite the implementation of various disaster risk reduction programs, community preparedness, particularly at the household level, remains relatively low. Previous studies have mainly focused on institutional communication and early warning systems, while studies examining the role of family communication as a micro-level foundation for disaster preparedness remain limited. This study aims to identify the forms of family communication crises in disaster management, analyze the role of family communication in shaping disaster awareness and preparedness, and formulate family communication strategies to enhance community resilience in Bagan Kuala Village, Serdang Bedagai Regency. This study employed a qualitative case study approach using purposive sampling techniques. Data were collected through in-depth interviews, participatory observations, and documentation and were analyzed using data triangulation. The findings indicate that family communication regarding disaster preparedness remains reactive, incidental, and unstructured. Most families only discuss disasters after hazards occur, resulting in limited disaster knowledge, inadequate household emergency planning, and weak preparedness behavior. The study further reveals that regular family communication can enhance disaster awareness, risk perception, and shared responsibility in responding to disaster threats. Based on these findings, four key strategies are proposed: encouraging routine family discussions on disaster risks, developing household emergency plans, involving all family members in disaster education, and strengthening collaboration among families, schools, and communities. The novelty of this study lies in positioning family communication as a strategic micro-level component in building disaster preparedness and resilience among coastal communities. Theoretically, this study extends disaster communication scholarship, which has predominantly focused on institutional aspects, while practically providing recommendations for the development of family-centered disaster mitigation programs.]]>
<![CDATA[Electronic Mortgage and the Vulnerability of Creditor Protection in Indonesia: Lessons from Supreme Court Decision No. 31K/TUN/2020 ]]>
<![CDATA[Eka Sugiarti]]>;
<![CDATA[Irene Eka Sihombing]]>;
<![CDATA[Endang Pandamdari]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i2.2043
<![CDATA[This study examines the framework of legal protection afforded to creditors holding Electronic Mortgages (Hak Tanggungan Elektronik, HT-el) in Indonesia, with particular attention to its practical implementation, the legal difficulties it has generated including its bearing on Supreme Court Decision No. 31K/TUN/2020 and the design of an appropriate model for legal reform. A normative-juridical method with descriptive-analytical specifications was employed, complemented by a socio-legal approach drawing on library-based research and qualitative field interviews. The findings indicate that, although normative protection for HT-el holders has been established through the interplay of the Mortgage Law, the Electronic Information and Transactions Law, and related ministerial regulations, its practical application remains uneven and vulnerable to disruption. Because Indonesia's land registration system operates on a negative model with positive tendencies, electronic mortgage certificates may still be annulled where the underlying land title is administratively defective or subject to third-party claims. Compounding this vulnerability, technical shortcomings including server failures, erroneous data entry, and delays stemming from non-compliance with standard operating procedures can effectively downgrade a creditor's status from preferred to concurrent. In light of these findings, the study proposes a comprehensive legal reconstruction encompassing three dimensions: reform of legal substance, through amendment of the Mortgage Law to explicitly recognize digital records and clarify state liability; strengthening of legal structure, through enhanced infrastructural resilience and the establishment of dedicated oversight bodies; and cultivation of a digital legal culture among all stakeholders, so as to establish an electronic mortgage system that is both equitable and legally certain.]]>
<![CDATA[The Influence Of Digital Literacy On Management MSMES Finance With Financial Literacy as a Moderating Variable In East Medan District ]]>
<![CDATA[Fitriani Saragih]]>;
<![CDATA[Hafsah Hafsah]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i2.1646
<![CDATA[This study examines the effect of digital literacy on the financial management of micro, small, and medium enterprises (MSMEs), with financial literacy serving as a moderating variable in East Medan District, Indonesia. Although digital technologies have become increasingly accessible to MSMEs, effective financial management remains a significant challenge, indicating that digital capabilities alone may not be sufficient to improve financial practices. This study conceptualizes digital literacy through social media utilization, e-commerce adoption, and digital data management, while MSME financial management is reflected in financial recordkeeping, budgeting, cash flow control, and basic financial reporting. A quantitative research approach was employed using a survey of 120 MSME owners selected through purposive sampling, and the data were analyzed using Moderated Regression Analysis (MRA). The findings demonstrate that digital literacy positively influences MSME financial management. Furthermore, financial literacy strengthens the relationship between digital literacy and financial management, indicating that MSME owners with higher levels of financial literacy are better able to transform their digital competencies into effective financial management practices. These findings highlight the complementary roles of digital and financial literacy in supporting sustainable MSME development and suggest that capacity-building programs should integrate both competencies to enhance MSME competitiveness in the digital economy.]]>
<![CDATA[Determinants of MSME Tax Compliance: The Role of Readiness for Coretax Implementation and Tax Literacy ]]>
<![CDATA[Faradiba Magfirah]]>;
<![CDATA[Ni Made Suwitri Parwati]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i2.1759
<![CDATA[Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) is essential for strengthening government revenue and supporting sustainable economic development. Although previous studies have extensively examined earlier digital tax services such as e-Filing, e-Billing, and e-SPT, limited empirical evidence is available regarding the newly implemented Core Tax Administration System (Coretax), which integrates all tax administration processes into a single digital platform and requires greater taxpayer readiness. This study addresses this research gap by examining the effects of Coretax implementation readiness and tax literacy on MSME tax compliance in Palu City, Indonesia. A quantitative survey was conducted involving 91 MSME taxpayers, selected through purposive sampling from a population of 1,076 registered taxpayers. Data were analyzed using multiple linear regression. The findings reveal that Coretax implementation readiness and tax literacy each have a positive and significant effect on MSME tax compliance and jointly contribute to improving voluntary compliance. These results indicate that successful digital tax administration depends not only on technological innovation but also on taxpayers' preparedness and understanding of tax regulations. Theoretically, this study extends the Theory of Planned Behavior by conceptualizing Coretax implementation readiness as a manifestation of perceived behavioral control within the context of integrated digital tax administration. Practically, the findings provide evidence for the Directorate General of Taxes to strengthen taxpayer training, digital mentoring, and tax literacy programs to support the effective implementation of Coretax and improve voluntary tax compliance among MSMEs.]]>
<![CDATA[The Effectiveness of Native Advertising on Purchase Intention: A Study Using the Elaboration Likelihood Model (ELM) Persuasion Theory ]]>
<![CDATA[Feni Khairifa]]>;
<![CDATA[Safrin Safrin]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i1.2063
<![CDATA[Native advertising is an advertising format designed to resemble organic content, enabling marketers to reduce consumer resistance to conventional advertising. This study examines the effect of native advertising on purchase intention based on the Elaboration Likelihood Model (ELM), with attitude toward advertising serving as a mediating variable and consumer involvement as a moderating variable. A quantitative associative approach was employed through a survey of 200 social media users and online news readers in Medan City, Indonesia, who had previously been exposed to native advertising and were selected using purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings indicate that argument quality, advertisement attractiveness, and source credibility positively influence attitude toward advertising, which subsequently enhances purchase intention. Multigroup analysis confirms that the central route is more influential among highly involved consumers, whereas the peripheral route has a stronger effect on consumers with low involvement. These findings support the applicability of ELM in explaining the effectiveness of native advertising and provide practical implications for developing adaptive digital marketing strategies. The novelty of this study lies in its explicit integration of the ELM dual-route mechanism with involvement-based multigroup analysis in the native advertising context, an approach rarely applied in Indonesian digital marketing research, thereby contributing both theoretically by extending ELM to a contemporary persuasion format and practically by providing segmentation guidance for digital marketers. ]]>
