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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 646 Documents
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The Role of Legal Theory in Developing Legal Analysis Sarmawati, S.; Zulfikar, Sri Amelia; Dewi, Mira Nila Kusuma; Aswar, A.; Nugroho, Andy Eko; Dermawan, D.
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.2056

Abstract

Legal theory plays a crucial role in the development of juridical analysis, as it enables a deeper understanding of legal concepts and principles, as well as their application in addressing existing legal issues. Legal theory provides the foundational framework for the evaluation and interpretation of law within a broader social context, linking legal norms with the realities of societal life. This journal aims to examine how legal theory contributes to the development of juridical analysis and its impact on the evolution of law in Indonesia. By analyzing the relationship between legal theory and legal practice, this study seeks to offer insights into how legal theory can be applied to formulate solutions to emerging legal problems.
Implementation of Fintech (QRIS) as an Effort to Increase Digital Payment Transactions among MSMEs Sari, Revita; Ilvira, Muhsin Lambok
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.2060

Abstract

Transactions that were initially solely conducted in cash are now easier through the development of Financial Technology (Fintech), examples of which include Go-pay, OVO, Shopee pay, and the Quick Response Code Indonesian Standard (QRIS). The Quick Response Code Indonesian Standard (QRIS) can be an alternative to improve payment efficiency for MSMEs. QRIS (Quick Response Code Indonesian Standard) Merchant is a digital payment solution designed to facilitate transactions between customers and businesses. In the context of MSMEs (Micro, Small, and Medium Enterprises), QRIS Merchant plays a crucial role in supporting business growth and development. The research problem is how to implement QRIS among MSMEs around the Muhammadiyah University of North Sumatra (UMSU). Other objectives are to identify obstacles faced, understand the perceived benefits, and find solutions to problems in implementing QRIS. The optimization of QRIS use is analyzed through interviews and direct observation of merchants who have used QRIS and from the perspective of consumers who have transacted using the system.
Strengthening Digital Knowledge Sharing, Training, and Product Innovation Capability on Organizational Performance in the Bridal Makeup Business Community in Semarang Regency, Indonesia Isnaeni, Herlin Dewi; Aziz, Abdul
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.723

Abstract

This study aims to analyze the influence of Digital Knowledge Sharing and training on Organizational Performance with Product Innovation Capability as a mediating variable in the HARPI Melati bridal makeup business community in Semarang Regency. The researcher used a quantitative approach, employing a survey, by distributing questionnaires to community members. This study used 71 respondents as the sample and analyzed the data using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method in SmartPLS. The results of the study indicate that Digital Knowledge Sharing has a positive and significant effect on Organizational Performance, thereby improving work effectiveness, coordination, and organizational productivity. In addition, Digital Knowledge Sharing has a significant effect on Product Innovation Capability, meaning that the more active members are in sharing information and experiences, the greater the organization's opportunity to generate product innovation ideas. This study also shows that training has a positive and significant effect on Organizational Performance, as it improves member competency and enhances the quality of organizational services. Training also has a significant effect on Product Innovation Capability, enabling work capability development programs to strengthen members' creativity and innovative abilities. These findings indicate that product innovation has not directly impacted organizational performance because it has not been optimally implemented or generated perceived added value. Furthermore, Product Innovation Capability also failed to mediate the influence of Digital Knowledge Sharing or training on Organizational Performance.
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.
The Effect of User-Generated Content, Discount Promotions, and Reviews on Impulsive Buying Among Gen Z on Tiktok Shop Ulfamiyati, U.; Bangsa, Jaya Ramadaey
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1792

Abstract

The development of social commerce through TikTok Shop has changed consumer shopping behavior, especially among male Gen Z consumers, known as digital natives. The integration of visual content, social interaction, and ease of transactions has led to increased impulsive buying. This study aims to analyze the influence of user-generated content, discount promotions, and reviews on impulsive buying among male Gen Z consumers on TikTok Shop. This study uses a quantitative, correlational method. The sample of this study was 110 male Gen Z respondents aged 13-28 years who reside in Temanggung Regency and have made a purchase on TikTok Shop at least once in the last six months. The sampling technique used was purposive sampling, and data were collected through an online questionnaire. Data analysis used Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 3.0. The results showed that user-generated content has a positive and significant effect on impulsive buying (p-value <), indicating that authentic user-generated content is more attractive and trustworthy. Discount promotions have a positive and significant effect on impulsive buying (p-value <), suggesting that price offers and time limits can encourage impulsive buying. Reviews also have a positive and significant effect on impulsive buying (p-value <), indicating the importance of social validation in the decision-making process. Simultaneously, all three independent variables contribute significantly to impulsive buying among Gen Z males on TikTok Shop.
The Effect of Hedonic Shopping Value, Lifestyle, and Fear of Missing Out (FOMO) on Consumer Behavior of Fashion Products on Shopee Rahmawati, Vera; Bangsa, Jaya Ramadaey
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1837

Abstract

The development of e-commerce drives changes in consumer behavior, especially increased consumption when purchasing fashion products online. This study aims to analyze the influence of Hedonic Shopping Value, Lifestyle, and Fear of Missing Out (FoMo) on Consumptive Behavior on Fashion Products on the Shopee E-commerce Platform. This study uses a quantitative, correlational method. Data were collected through questionnaires distributed to Shopee users who had purchased fashion products. The sampling technique used was purposive sampling, with a total of 140 respondents from Bojonegoro Regency selected to meet the research criteria. The data were analyzed using correlation analysis to test the influence of each independent variable on Consumptive Behavior. The test results indicate that the Hedonic Shopping Value variable has a positive and significant effect on Consumptive Behavior (p-value = 0.000), supporting the hypothesis. The Lifestyle variable also has a positive and significant effect on Consumptive Behavior (p-value = 0.024), supporting the second hypothesis. Furthermore, Fear of Missing Out (FoMO) was found to have a positive and significant influence on Consumer Behavior (p = 0.000), thereby accepting the third hypothesis. Based on these research results, it can be concluded that psychological and lifestyle factors play a significant role in driving Consumer Behavior on e-commerce platforms. These findings are expected to serve as a reference for business actors in designing more effective marketing strategies and for future researchers in developing studies related to Consumer Behavior.
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.

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