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INQUISITIVE: International Journal of Eonomic
Published by Universitas Pancasila
ISSN : 27748634     EISSN : 27751244     DOI : https://doi.org/10.35814/inquisitive.v3i2.4916
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
I N Q U I S I T I V E is an international journal published by the Faculty of Economics and Business, Pancasila University which is published twice a year, on June and December. We are inviting original contributions that present modeling, empirical, review, and conceptual works. INQUISITIVE publishes quality research journals in the field of Economics. The scope of journal is all manuscripts in the various topics include, but not limited to, functional areas of marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, accounting, auditing, management accounting, management control systems, management information systems, international business, business economics, business ethics and sustainability, entrepreneurship, Islamic finance and Islamic economics. The online version of this articles are freely accessible to make it easy to share knowledge. Articles published in INQUISITIVE is read by academics, researchers, students, consultants, and practitioners in the fields of economics. All manuscripts should be submitted electronically through an open journal system which is very easy to access and easy to update. INQUISITIVE has been also indexed / registered in DOAJ.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 55 Documents
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DOES THE QUALITY OF SERVICE AND ACCOMMODATION FACILITIES AFFECT THE CONSUMER SATISFACTION? CASE BUNDA HOUSE SYARIAH PADANG Elva Dona; Dedek Lestaluhu; Indriani, Novia
INQUISITIVE : International Journal of Economic Vol. 6 No. 1 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/8283s372

Abstract

Accommodation is essential for supporting the tourism industry in Padang along with surrounding areas. This study would like to assess how accommodation facilities affect consumer satisfaction at Bunda House Syariah. The population the research projrct surveyed 67 visitors who stayed at Bunda House Syariah throughout 2024. The study identified a substantial positive correlation between service quality and customer satisfaction, meaning that guests at Bunda House Syariah feel comfortable and well-served by the provided services, leading them to make repeat reservations when visiting Padang. On the other hand, the accommodation facility variable was found to be insignificant, which suggests that customers at Bunda House Syariah are already satisfied and find the existing facilities suitable for their needs. Future studies can consider for add other variables that have a more significant impact on customer satisfaction like price perception, Technology Adoption and so on.
EXPLORING ACCOUNTANTS' VIEWS ON THE FUTURE OF THE PROFESSION IN THE ERA OF ARTIFICIAL INTELLIGENCE zalni; Putuhena, Hempry; S, M. Rifkhi Fauzan
INQUISITIVE : International Journal of Economic Vol. 6 No. 1 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ebq5x639

Abstract

Goldman Sachs has projected that Artificial Intelligence (AI) may potentially replace the equivalent of 300 million full-time jobs worldwide, as many occupational tasks and functions can be automated. AI technologies are particularly useful in accounting-related work, with platforms such as QuickBooks, Xero, Sage Intacct, BlackLine, and AuditBoard already widely applied. The purpose of this study is to examine the attitudes, knowledge, expectations, and concerns of respondents regarding the future of the accounting profession. Adopting a quantitative descriptive approach, this research uses data quality tests, variable descriptions, and crosstab analyses, with data collection through online questionnaires. The findings indicate generally positive perceptions toward the importance of skills development, training, and readiness to adapt to AI technologies, which are believed to enhance the efficiency and quality of accounting work. However, a portion of respondents expressed concern over ethical implications and the potential replacement of certain routine tasks.
THE EFFECT OF CAPITAL STRUCTURE, PROFITABILITY, AND COMPANY SIZE ON FIRM VALUE Fadhilah, Umi Nurul; Khatik, Nur; Sinarasri, Andwiani
INQUISITIVE : International Journal of Economic Vol. 6 No. 1 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/y3nddd02

Abstract

This study aims to examine Capital Structure, Profitability, and Company Size in influencing Firm Value in the primary consumer goods sector, especially in the food and beverage sector. This research focuses on companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The sample was taken purposively, using a quantitative data approach, and involved a total of 75 firmyears. Data were analyzed using multiple linear regression models with the help of IBM SPSS 26 software for Windows and Microsoft Office Excel. The results obtained show that Capital Structure has a negative effect on Firm Value, Profitability has a positive effect, and Company Size does not show a significant influence on Firm Value.
ESG PERFORMANCE AND CARBON DISCLOSURE EFFECTIVENESS: INSIGHTS FROM A SYSTEMATIC REVIEW OF CARBON EMISSION INTENSITY STUDIES Chasbiandani, Tryas; Yusuf, Muhammad
INQUISITIVE : International Journal of Economic Vol. 6 No. 1 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/54sb9e76

Abstract

Abstract: This study aims to systematically review empirical evidence on the influence of Environmental, Social, and Governance (ESG) practices and carbon disclosure on carbon emission intensity (CEI). The research problem arises from inconsistent findings across previous studies regarding whether ESG and disclosure effectively reduce emission intensity. Using a systematic literature review (SLR) approach, sixty empirical studies published between 2017 and 2025 were analyzed based on their research design, context, analytical method, and the direction of ESG–CEI relationships. The analysis reveals heterogeneous results: 27% of studies found a negative relationship, 22% a positive relationship, and the rest mixed or insignificant effects. Regression-based methods dominate the empirical approaches, particularly multiple linear regression and panel data analysis. These findings suggest that the impact of ESG and disclosure on CEI varies depending on contextual factors such as regulatory environment, industry characteristics, and disclosure quality. The study concludes that while ESG performance tends to contribute to emission reduction, its effectiveness remains conditional and context-dependent. Future research should focus on causal identification, longitudinal design, and emerging markets to better clarify the decarbonization potential of ESG practices.
STRENGTHENING THE IMPACT OF ESG ON FIRM VALUE THROUGH CORPORATE GOVERNANCE: EMPIRICAL EVIDENCE FROM INDONESIA Utami, Khalida; Indriati, Petiana; Bahri, Syamsul; Santio, Cantika Putri Permatasari
INQUISITIVE : International Journal of Economic Vol. 6 No. 1 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/2cpf1y18

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on firm value, with corporate governance (CG) serving as a moderating variable, using data from companies listed on the Indonesia Stock Exchange. The research is motivated by the increasing emphasis on sustainability and governance practices as key drivers of long-term corporate value. Data were obtained from annual and sustainability reports over the observation period and analyzed using panel regression with a fixed-effect model. ESG disclosure was measured based on the extent of reporting across environmental, social, and governance dimensions, while CG was assessed through a composite index comprising the proportion of independent commissioners, audit committee existence, institutional ownership, and board size. The findings reveal that ESG disclosure has a negative and significant effect on firm value, proxied by Tobin’s Q, suggesting that the Indonesian capital market has not yet fully recognized ESG practices as value-enhancing factors. However, the interaction term between ESG and corporate governance (ESG×CG) exhibits a positive and significant coefficient, indicating that effective governance strengthens the impact of ESG on firm value. Additional analysis using an alternative measure of firm value (Price to Book Value or PBV) and robustness checks confirms the consistency of these results. Overall, the findings emphasize that ESG practices generate economic value only when reinforced by credible and well-functioning corporate governance mechanisms.

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