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
Articles
95 Documents
<![CDATA[Smart Piggy Bank System with Multi-Sensor Counterfeit Banknote Detection and Real-Time IoT Monitoring ]]>
<![CDATA[Calvin Eben Ezer Silaban]]>;
<![CDATA[Despaleri Perangin Angin]]>;
<![CDATA[Rianto Nadapdap]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret-Mei 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i1.1448
<![CDATA[The circulation of counterfeit banknotes poses a growing risk to individuals and small businesses that rely on cash-based savings, yet most prior studies address counterfeit detection and automated savings management in isolation. This research addresses that gap by designing and implementing a Smart Piggy Bank System that simultaneously performs multi-sensor counterfeit banknote detection and real-time IoT-based financial monitoring. The proposed system integrates an IR sensor and photodiode for banknote insertion detection, a TCS34725 RGB color sensor for denomination identification, and a UV sensor for authenticity verification. An Arduino microcontroller processes sensor data and displays results on a 16×2 LCD, while an ESP8266 module transmits transaction data to the Blynk IoT cloud platform for real-time remote monitoring. Experimental validation was conducted on Indonesian banknotes of Rp20,000, Rp50,000, and Rp100,000 under both good and wrinkled physical conditions across 11 trials. The system achieved an overall detection accuracy of 90.91%, calculated as (correct detections / total trials) × 100% = 10/11, with an average response time of 1.5–2.2 seconds. The sole misclassification occurred on a wrinkled Rp20,000 banknote due to RGB and UV signal instability under degraded physical conditions. Compared to prior single-sensor systems, the proposed multi-sensor fusion approach improves detection robustness, while the IoT integration provides real-time transaction transparency unavailable in isolated detection systems]]>
<![CDATA[Design and Implementation of IoT-Based Single Axis Solar Tracker with Auto-Manual Mode ]]>
<![CDATA[Throvinus Purba]]>;
<![CDATA[Dewi Sholeha]]>;
<![CDATA[Winner Parluhutan Nainggolan]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret-Mei 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i1.1467
<![CDATA[The utilization of solar energy is often suboptimal in static installations, while conventional light-sensor-based trackers suffer from the hunting effect, random actuator movements that waste mechanical power during cloudy weather. A critical research gap exists: no prior micro-scale solar tracker has simultaneously eliminated Light Dependent Resistor (LDR) dependency and provided bidirectional IoT remote control to counteract weather-induced actuator instability. This research addresses that gap by designing and implementing an IoT-based Single Axis Solar Tracker with a novel Auto-Manual Mode that completely removes LDR reliance, enabling users to remotely lock the panel angle via the Blynk application, rendering the system inherently immune to the hunting effect under any weather anomaly. The system employs an ESP32 microcontroller, a DS3230 servo motor as the actuator, an INA219 digital sensor for electrical data acquisition, and a 10 WP solar panel with a 12V DC lamp load. Real-time monitoring of voltage, current, and power output is performed through the Blynk mobile interface. System testing was conducted in an open outdoor area over ten operational hours (07:00–17:00 WIB) with angular increments of 9° per hour, tracking from 45° East to 135° West. The actuator angle deviation, validated using a digital inclinometer, averaged only 0.27°. The system recorded a peak power output of 4,217.97 mW (4.21 Watts) at 99° at 13:00 WIB. Ultimately, the Auto-Manual mode effectively locked the panel position along the sun’s time trajectory despite sudden irradiance fluctuations, completely eliminating parasitic mechanical power consumption and optimizing daily solar energy absorption throughout the operational period.]]>
<![CDATA[The Limits of Digital Fiscal Reform: Implementation Depth of Local Government Transaction Electronification (ETPD) and Local Revenue Optimisation in Simalungun Regency ]]>
<![CDATA[Sagala, Elly Ermawati]]>;
<![CDATA[Sihombing, Tunggul]]>;
<![CDATA[Sudhanwa Kopardekar, Gauri]]>;
<![CDATA[Lubis, Arga Abdi Rafiud Darajat]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret-Mei 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i1.1472
<![CDATA[This study examines the implementation depth of Local Government Transaction Electronification (ETPD) in strengthening regional tax and levy collection in Simalungun Regency, Indonesia. It addresses a practical and theoretical paradox in digital fiscal reform: while Simalungun has demonstrated strong formal commitment to regional digitalisation through TP2DD coordination, non-cash payment channels, and institutional support, the substantive optimisation of local revenue remains uneven across agencies, revenue categories, and end users. Using a qualitative descriptive case-study design, this study involved sixteen purposively selected informants, including TP2DD leaders, relevant district agencies, a Bank Indonesia representative, sub-district revenue treasurers, and residents who had not yet adopted digital payment for local obligations. Data were collected through semi-structured interviews, field observation, and document review, then analysed using the Miles, Huberman, and Saldaña interactive model with Edward III’s implementation framework. The findings show that ETPD has contributed to administrative modernisation and wider non-cash payment availability. During the implementation period, combined regional tax and levy revenue increased from IDR 105.76 billion in 2022 to IDR 119.82 billion in 2023 and IDR 154.93 billion in 2024. However, the fiscal improvement was driven far more strongly by taxes than by levies, indicating that digital fiscal reform produces uneven effects when revenue objects differ in administrative visibility, transaction value, and collection routines. Implementation remains constrained by uneven public communication, limited technical competence among some field implementers, unequal internet access, incomplete transaction-recording devices, and low digital literacy among some community groups. The study concludes that ETPD in Simalungun represents an advancing but not yet fully consolidated reform. Its effectiveness depends not merely on payment-channel digitalisation, but on the alignment of bureaucratic capacity, transaction-monitoring infrastructure, field-level support, and user readines ]]>
<![CDATA[An Analysis of the Impact of FPKM Funds on Community Empowerment and Sustainability in Local Economies ]]>
<![CDATA[Sucipto, Selamet Edi]]>;
<![CDATA[Adipura, Ardy]]>;
<![CDATA[Chandra, Febrian]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret-Mei 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i1.1491
<![CDATA[This study aims to explore and analyze the effectiveness of distributing mandatory Community Plantation Facilitation (FPKM) funds on local economic empowerment within the framework of achieving the Sustainable Development Goals (SDGs). The study employs an explanatory literature approach (mixed-method design) that integrates a review of sectoral macroeconomic data with a socio-legal analysis of plantation regulation implementation. The synthesized data reveals that the plantation sector consistently contributes positively to the regional Gross Domestic Product (GDP); however, the multiplier effect on local communities is frequently suboptimal due to the delayed realization of the 20% FPKM mandate. Effective FPKM distribution distinct from mere social assistance or Corporate Social Responsibility (CSR) has proven capable of serving as a long-term productive asset that transforms the rural economy and mitigates inequality, while simultaneously preserving environmental carrying capacity through sustainable palm oil governance practices. The study concludes by emphasizing the necessity for legal harmonization among local governments, corporations, and indigenous communities to ensure the accountability of FPKM profit-sharing as a driving force for green economic instruments. However, the limitations of this study include the reliance on macroeconomic secondary data which may not capture micro-level governance nuances in non-palm oil sectors.]]>
<![CDATA[AI-Enabled Job Characteristics, Digital Self-Efficacy, and Innovative Work Behavior: The Mediating Role of Work Engagement ]]>
<![CDATA[Haji, Wachyu Hari]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 3 No. 4 (2024): December 2024 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v3i4.1582
<![CDATA[This study investigates how AI-enabled job characteristics and digital self-efficacy influence innovative work behavior through work engagement. This study responds to the growing use of artificial intelligence in employee work processes, where AI shapes information access, task completion, decision-making, and idea development.. The originality of this study lies in positioning AI-enabled job characteristics as a technology-based job resource and digital self-efficacy as a personal digital resource that may encourage innovation through employee engagement. A quantitative approach with an explanatory research design was applied. Data were collected using questionnaires from 246 employees who use AI in their daily work, including employees in technology companies, digital banks, financial services, and app-based administrative roles. The data were analyzed using Partial Least Squares Structural Equation Modeling. The findings show that AI-enabled job characteristics and digital self-efficacy have positive and significant effects on work engagement. Work engagement also has a positive and significant effect on innovative work behavior. However, AI-enabled job characteristics and digital self-efficacy do not have significant direct effects on innovative work behavior. The indirect effect results confirm that work engagement fully mediates the relationship between AI-enabled job characteristics and innovative work behavior, as well as the relationship between digital self-efficacy and innovative work behavior. These findings suggest that AI-supported work and digital confidence do not automatically lead to employee innovation unless they first strengthen employee engagement. This study contributes to digital human resource management literature and offers practical insight for organizations seeking to promote innovation through AI-based work design, digital capability development, and stronger work engagement.]]>
<![CDATA[Chinese Cultural Acculturation and Religious Inculturation at Santa Maria de Fatima Catholic Church and Dharma Toasebio Temple ]]>
<![CDATA[Angela Fransisca Sabrina Panggabean]]>;
<![CDATA[Yang Nadia Miranti]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret-Mei 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i1.1477
<![CDATA[This study investigates the acculturation of Chinese culture within the architectural visual identity and religious inculturation at Santa Maria de Fatima Catholic Church and Dharma Toasebio Temple in Jakarta. It compares how both institutions sustain their ethnic identity and spiritual functions within a pluralistic urban society. The originality of this work stems from its comparative framework, contrasting internal acculturation with contextual inculturation. It specifically highlights how architectural elements act as social instruments to negotiate identity within a multicultural environment. A descriptive comparative qualitative method was employed, utilizing literature reviews, digital site observations of the two primary buildings (n=2), and visual semiotic analysis. Results indicate that Dharma Toasebio Temple reflects internal acculturation through its Tri Dharma architecture, which is characterized by red and gold color schemes and swallowtail roofs. Conversely, Santa Maria de Fatima Church appropriates the design of a Chinese aristocratic residence to contextualize the Catholic faith. These distinctions demonstrate that such visual components extend beyond mere decoration; they serve as a community strategy to maintain social cohesion and spirituality in dynamic public spaces. Consequently, the findings expand the current understanding of cultural integration within urban religious architecture. Ultimately, both sites achieve a harmonious synthesis of religious conviction and ethnic identity through Chinese cultural symbols. This integration theoretically advances visual semiotics while practically reinforcing social cohesion and interfaith tolerance in an urban setting.]]>
<![CDATA[Why Green-Minded Employees are Key to Sustainability in Business and Nature ]]>
<![CDATA[Febby Chika Putri Mulfag]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret-Mei 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i1.1483
<![CDATA[This study systematically reviews the role of Green Human Capital in strengthening business and environmental sustainability. Using a Systematic Literature Review approach guided by the PRISMA procedure, this study analyzed articles obtained from Scopus, Web of Science, ScienceDirect, Emerald Insight, and Google Scholar published between 2008 and 2024. From the identification and screening process, 16 eligible articles were included in the final synthesis. The findings reveal four major themes: the antecedents of Green Human Capital, including green training, green HRM, environmental awareness, and personality traits; the mechanisms through which Green Human Capital supports sustainability, particularly green innovation and pro-environmental behavior; the outcomes of Green Human Capital, including environmental quality, business performance, and competitive advantage; and contextual factors such as sector, policy environment, and time horizon. The study contributes to the literature by positioning Green Human Capital as a strategic sustainability capability that connects Human Capital Theory, Resource-Based View, AMO Theory, and Triple Bottom Line perspectives. Practically, the findings suggest that organizations should invest in environmentally knowledgeable and skilled employees to enhance innovation, competitiveness, and long-term sustainability performance.]]>
<![CDATA[Forensic Audits in Practice: A Systematic Literature Review ]]>
<![CDATA[Marnoko Marnoko]]>;
<![CDATA[Edisah Putra Nainggolan]]>;
<![CDATA[Ihsan Abdullah]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret-Mei 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i1.1519
<![CDATA[This study aims to explore and synthesize literature related to the role of forensic audits in fraud detection and prevention through the Systematic Literature Review (SLR) approach. Article searches were conducted on Scopus, Web of Science, Google Scholar, and JSTOR databases using keywords such as "forensic audit", "fraud detection", and "forensic accounting", which yielded 320 articles. After the selection process using the PRISMA diagram, 15 high-quality articles were further analyzed. The results of the review show that technologies such as machine learning, big data analytics, and blockchain have contributed significantly to improving the effectiveness of fraud detection, especially through the identification of transaction anomalous patterns. However, key challenges include the high cost of technology adoption, a lack of consistent regulation and professional standards, as well as the competency gap of forensic auditors especially in terms of professional skepticism. The application of forensic audits is also increasingly relevant in the digital sector such as digital banking and insurance. This study concludes that although forensic audits have great potential, there is a need to strengthen regulations, improve auditor competency training, and provide more accessible technology to optimize fraud detection and prevention in an ongoing manner.]]>
<![CDATA[Optimizing Transaction Efficiency of Perumda Tirtauli Employees: The Role of Personal Financial Management and the Use of Mobile Banking with Financial Technology as a Mediator ]]>
<![CDATA[Radiman Radiman]]>;
<![CDATA[Sri Fitri Wahyuni]]>;
<![CDATA[Nazwa Suzan]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret-Mei 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i1.1530
<![CDATA[The rapid growth of digital financial services has increased the importance of understanding factors that influence transaction efficiency. However, limited studies have examined the mediating role of financial technology in the relationship between personal financial management, mobile banking usage, and transaction efficiency. This study aims to analyze the direct and indirect effects of personal financial management and mobile banking usage on transaction efficiency through financial technology among employees of Perumda Tirtauli, Pematangsiantar City. Using a quantitative associative approach, data were collected from all 100 permanent employees through a saturated sampling technique. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine both direct and mediating relationships among variables. The results show that personal financial management and mobile banking usage do not directly affect transaction efficiency. However, both variables positively and significantly influence financial technology, which in turn has a significant positive effect on transaction efficiency. Financial technology mediates the effect of personal financial management on transaction efficiency but does not mediate the effect of mobile banking usage. This study highlights the important role of financial technology in enhancing transaction efficiency and contributes to the literature by explaining its mediating function in digital financial behavior.]]>
<![CDATA[Administrative-Operational Mismatch in Electoral Policy Implementation: Evidence from Independent Candidate Verification in Gorontalo ]]>
<![CDATA[Fahruddin Umar]]>;
<![CDATA[Rauf Hatu]]>;
<![CDATA[Yakob Noho Nani]]>;
<![CDATA[Yanti Aneta]]>;
<![CDATA[Fenti P. Dance Tui]]>
<![CDATA[ International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret-Mei 2026 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/ijest.v5i1.1542
<![CDATA[This article examines the administrative-operational gap in the implementation of the factual verification policy of independent regional head candidates in Gorontalo City, Indonesia. Different from the election governance literature that tends to emphasize procedural compliance, institutional integrity, and regulatory accountability, this article explains how implementation contradictions arise in highly procedurally organized systems. For this reason, this study developed an Administrative–Operational Reflective Governance Model (AORGM) as a conceptual framework to understand institutional adaptation to the operational complexity of election verification. Using an analytical-conceptual design, this article combines a synthesis of governance literature, policy analysis, institutional documents, and empirical evidence of selective coding results of implementation findings. The analytical framework integrates implementation theory, administrative burden, street-level bureaucracy, and reflective governance to explain the recursive relationship between policy formalization, field adaptation, socio-cultural context, and institutional learning. The findings suggest that implementation contradictions do not primarily stem from formal procedural failures, but rather from operational pressures that go beyond the adaptive capacity of institutions. Although verification targets are achieved, the implementation process results in hidden administrative burdens, officer burnout, technological instability, social tension, and adaptive informal practices. The study identifies four dimensions of reflexivity: moral, epistemic, analytical, and institutional. AORGM contributes by positioning the implementation gap as a reflective governance phenomenon, not just an administrative technical problem]]>
