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Golden Ratio of Data in Summary
Published by Manunggal Halim Jaya
ISSN : -     EISSN : 2776641     DOI : https://doi.org/10.52970/grdis
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Golden Ratio of Data in Summary Golden Ratio of Data in Summary with e-ISSN 2776-6411, welcomes submissions that describe data from all research areas. Please note: almost any piece of information can be defined as data. However, to merit publication in Golden Ratio of Data, in Summary, should be a set of information that is acquired/collected with a scientific method and have value to the research community. Golden Ratio of Data in Summary welcomes papers dataset that is based in multidiscipline for easier to find. Increase traffic towards associated research articles and literature, leading to more citations. Publication Frequency: Semi-Annual Issues Per Year: Issue 1, November to April, and Issue 2, May to October.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 6 No. 2 (2026): February - April" : 8 Documents clear
Strengthening Accounting Information Quality on SME Community Based on Artificial Intelligence and Integrated Reporting Stakeholder Trust Nasution, Muhammad Hafis Akbar; Ginting, Andreasta; Sidabutar, Emi Uliyanty Br; Pandiangan, Jenny Ester
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.724

Abstract

This study aims to examine how artificial intelligence readiness and integrated reporting contribute to accounting information quality and, in turn, influence investor trust and corporate performance in a sustainability-oriented business context. Employing a qualitative research approach grounded in a comprehensive literature review, this study systematically reviews and synthesizes recent and seminal academic work in accounting, corporate reporting, artificial intelligence, and capital markets. The method involves thematic and content analysis of peer-reviewed journal articles and authoritative institutional reports to identify recurring patterns, theoretical linkages, and convergent findings related to the proposed constructs. The results indicate that artificial intelligence readiness and integrated reporting function as complementary organizational capabilities that enhance accounting information quality by improving accuracy, transparency, and contextual coherence of corporate disclosures. Accounting information quality emerges as a key mediating mechanism through which technological readiness and reporting architecture strengthen investor trust. The findings further suggest that higher investor trust facilitates improved corporate performance by reducing information asymmetry, lowering the cost of capital, and supporting long-term sustainable value creation. The main contribution of this study lies in developing an integrated conceptual understanding that connects digital readiness, advanced reporting practices, and sustainability-oriented performance outcomes. This study provides theoretical insights for accounting and disclosure research. It offers practical implications for managers seeking to align digital transformation and reporting strategies with investor expectations and sustainable corporate performance.
Beyond Financial Numbers: The Role of Green Accounting, ESG Disclosure, and Digital Transparency in Enhancing Firm Value within the Sustainability Economy Nasution, Muhammad Hafis Akbar; Ginting, Andreasta; Sidabutar, Emi Uliyanty Br
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.725

Abstract

This study examines the role of green accounting, Environmental, Social, and Governance (ESG) disclosure, and digital transparency in enhancing firm value within the sustainability economy. The research aims to move beyond traditional financial perspectives by exploring how sustainability-oriented accounting and reporting practices contribute to corporate value creation. Adopting a qualitative research approach grounded in a comprehensive literature review, this research systematically analyzes and synthesizes prior empirical and theoretical studies published in reputable international journals. The method emphasizes qualitative content analysis to identify dominant themes, patterns, and conceptual linkages among green accounting practices, ESG disclosure mechanisms, digital transparency, and firm value. The findings reveal that green accounting enables firms to internalize environmental impacts and strengthen long-term performance legitimacy. At the same time, ESG disclosure functions as a strategic signaling mechanism that reduces information asymmetry and enhances stakeholder trust. Furthermore, digital transparency is found to amplify the value relevance of sustainability disclosures by improving the accessibility, timeliness, and credibility of non-financial information. The study also identifies that the effectiveness of these practices is highly context-dependent, influenced by institutional environments, reporting quality, and digital maturity. Overall, the study concludes that integrating green accounting, ESG disclosure, and digital transparency is essential for firms seeking to enhance sustainable firm value beyond financial numbers. These findings provide important theoretical insights and managerial implications for advancing sustainability-oriented corporate reporting.
Positive Attitude of Users in Mediating the Impact of Perceived Benefits and Convenience on the Interest in Using QRIS Regularly in Daily Life Prima, Resti; Suryadi, S.; Usman, Osly
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.1410

Abstract

Digital transformation in the financial sector encourages the use of payment systems rather than cash methods, such as QRIS (Quick Response Code Indonesian Standard). However, behavioral intentions to use QRIS routinely still face challenges, particularly regarding user perceptions and attitudes. This study aims to analyze the influence of perceived usefulness and perceived ease of use of QRIS (perceived ease of use) on the intention to use QRIS regularly (behavioral intention to use), with a positive attitude toward QRIS's benefits and ease (attitude toward using) as a mediating variable. A quantitative approach was used through a survey of 160 respondents who lived in one of the apartments in Tebet, South Jakarta, who were actively using QRIS. The analysis was carried out using SmartPLS software version 4.1.1.2 with the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis method. The results showed that the benefits obtained and the ease of use of QRIS had a significant effect on positive attitudes and intentions to use QRIS regularly, and that positive attitudes mediated the relationship between the two. These findings reinforce the relevance of the Technology Acceptance Model (TAM) for cashless payments in urban areas.
Historical Review of the Role of Saparua Chinese in the Spice Trade from the Colonial to the Reformation Sari, Risa Junita; Nugraha, M. Satria; Ersi, Livia; Yulia, Refni
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.1852

Abstract

This study analyzes the role of ethnic Chinese in the island of Saparua's spice trade. Spices are among the trade commodities with the highest prices. For decades, Chinese traders have been among the distributors of Asian spices to Europe. The progress of maritime routes also affected spice trade activities in the archipelago. In the 16th century, Europeans such as the Portuguese were directly involved in the trade in the Maluku, followed by a trade monopoly by Dutch companies. With the times, spices are no longer a priority in international trade. So, after independence, until the reform of spice prices, it experienced ups and downs. During the colonial government until the reform, Chinese traders played a vital role in the spice trade, especially on Saparua Island. It is necessary to analyze the role of ethnic Chinese in the island of Saparua's spice trade during the colonial and reform periods. Through a historical review using historical methods, from source collection to criticism, interpretation, and historiography, it was found that the role of Chinese traders in Saparua was as merchants as well as channels or distributors between local traders and buyers outside the island.
The Impact of Transformational Leadership on Employee Performance: Mediating Role of Meaningful Work Suwandi, Icha Nursafitri Hafisrawati; Musafir, M.; Puyo, Marten
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.1869

Abstract

Leadership plays a crucial role in shaping employees' perceptions of work and performance, particularly in public sector organizations. However, empirical findings on the relationship between transformational leadership and employee performance remain inconclusive, indicating the need to examine underlying psychological mechanisms. This study aims to analyze the effect of transformational leadership on employee performance, both directly and indirectly through meaningful work as a mediating variable. This study employs a quantitative explanatory approach using a survey method. Data were collected from employees of the Gorontalo Provincial Secretariat Office and analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS). The measurement model was evaluated through validity and reliability testing. In contrast, the structural model was assessed using path coefficients, coefficient of determination (R²), and significance testing to examine both direct and indirect effects. The results indicate that transformational leadership has a positive and significant direct effect on employee performance (β = 0.624; p < 0.001). In addition, transformational leadership positively and significantly influences meaningful work (β = 0.965; p < 0.001), and meaningful work has a positive and significant effect on employee performance (β = 0.359; p = 0.047). Meaningful work significantly mediates the relationship between transformational leadership and employee performance (β = 0.346; p = 0.046), indicating that leadership effectiveness is strengthened when employees perceive their work as meaningful. These findings demonstrate that transformational leadership enhances employee performance not only through direct influence but also by fostering meaningful work as a psychological mechanism. The study highlights the importance of integrating leadership practices with efforts to strengthen employees' sense of purpose and intrinsic motivation to achieve sustainable performance improvement in public sector organizations.
Implications of Transfer Pricing on Taxpayer Compliance and Corporate Tax Avoidance Siagian, Rafiriko; Pardede, Tiolina Evi Nausta
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.2023

Abstract

Transfer pricing is a strategic issue in corporate taxation, especially for entities that have special relationships and decentralized business structures. On the one hand, transfer pricing serves as a managerial mechanism for cost control, performance evaluation, and internal decision-making. However, on the other hand, transfer pricing has the potential to be used as an aggressive tax planning instrument that has an impact on taxpayer compliance and increasing tax avoidance practices. This study aims to analyze the implications of transfer pricing on taxpayer compliance and corporate tax avoidance through a literature review approach. Data sources were obtained from national and international journals for the 2020–2024 period that are relevant to the topics of transfer pricing, tax compliance, and tax avoidance. The analysis method is carried out through a descriptive-qualitative synthesis of previous research findings. The results of the study show that the implementation of transfer pricing oriented to the principles of fairness and business practice tends to increase the formal and material compliance of taxpayers through transparency and accountability of tax reporting. In contrast, aggressive transfer pricing practices contribute to increased corporate tax avoidance, especially through the mechanism of profit transfer between entities within a single business group. This research provides a conceptual contribution by affirming the dual role of transfer pricing as a management control instrument and tax planning tool, as well as providing implications for tax authorities and corporate management in designing transfer pricing policies that are balanced between efficiency and compliance.
Factors Influencing the Interest of MSME Actors in the Implementation of Mobile-Based Accounting Applications in Bengkalis Regency Susanti, Annisa Rezki; Nasrizal, N.; Indrawati, Novita
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.2051

Abstract

The increase in the number of Micro, Small, and Medium Enterprises (MSMEs) is driven by personal economic pressures such as layoffs, government support through programs such as KUR and PEN as well as easy access to technology, and changes in market needs that utilize digitalization and the quality of local products. The MSME sector is also a major pillar of the economy because it absorbs a large workforce and contributes significantly to GDP. The interest of MSME actors in using mobile-based accounting applications can be explained by the UTAUT theory. The sample in this study was 83 MSMEs in Bengkalis Regency, which are categorized as small and medium enterprises. The data collection technique was carried out through the distribution of closed questionnaires designed based on indicators. Data analysis used Structural Equation Modeling (SEM) to test direct and indirect relationships between variables. The results showed that performance expectations significantly influenced the interest of MSME actors. Effort expectations significantly influenced the interest of MSME actors. Social factors significantly influenced the interest of MSME actors. Facilitating conditions did not significantly influence the interest of MSME actors. Technology anxiety significantly influenced the interest of MSME actors. Risk perception does not have a significant effect on the interest of MSME actors.
Digital Transformation and Technology Management: A Qualitative Analysis of Organizational Capabilities Strengthening Wibowo, Mufi Agung; Aziz, Abdul; Fauzi, Irsal; Siswati, Ari
Golden Ratio of Data in Summary Vol. 6 No. 2 (2026): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i2.2066

Abstract

This study aims to analyze the role of technology management in improving organizational performance by strengthening innovation and organizational capabilities. Rapid technological developments require organizations to not only adopt technology but also manage it strategically to create value and competitive advantage. The research approach used was qualitative with an exploratory design. Data were obtained through in-depth interviews, observations, and documentation studies of informants directly involved in organizational technology management. Data analysis was conducted using thematic coding techniques to identify key patterns and themes. The results show that planned technology management aligned with organizational strategy plays a crucial role in driving innovation, strengthening organizational capabilities, and improving performance sustainably. Effectively managed digital transformation supports operational efficiency and quality decision-making. This study provides theoretical contributions to the development of technology management studies and practical implications for organizational leaders in formulating adaptive technology management strategies in the era of digital transformation.

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