cover
Contact Name
-
Contact Email
inquisitive@univpancasila.ac.id
Phone
+6281293959075
Journal Mail Official
inquisitive@univpancasila.ac.id
Editorial Address
Jl. Lenteng Agung Raya No.56, RT.1/RW.3, Srengseng Sawah, Kec. Jagakarsa, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta 12630
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
INQUISITIVE: International Journal of Eonomic
Published by Universitas Pancasila
Core Subject : Economy, 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.
Articles 60 Documents
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.
PRODUCT DEVELOPMENT STRATEGY FOR FARMER GROUPS IN THE DIGITAL ERA BASED ON URBAN FARMING IN CIOMAS RAHAYU VILLAGE Sri Hidajati Ramdani; Tutus Rully; Eka Patra; Yohanes Indrayono
INQUISITIVE : International Journal of Economic Vol. 6 No. 2 (2026): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/9eadnt23

Abstract

Ciomas Rahayu Village is one of the villages located in Bogor Regency and has area of 88.450 ha. However, 70% of the land in this village is used for residential needs, resulting in a lack of vacant lang, wich necessitates the implementation of the urban farming in the Farmer Groups (Poktan) and Woman Farmer Groups (KWT) to utilize the remaining land productive. Ciomas Rahayu Village has 5 Poktan dan 1 KWT that produce organic vegetables and organic freshwater fish. Seeing the opportunity to develop products from Poktan and KWT, this research aims to formulate an alternative product development strategy by adjusting to technological developments and describing the factors that need to be considered in Ciomas Rahayu Village. This research is descriptive with qualitative approach. The sampling method used was purposive sampling. The data obtained were analyzed using SWOT analysis. The result show that the alternative strategies generated are implementing product development to increase the product's value added and quality, and implementing digital marketing to reach a wider market.
THE ROLE OF SUSTAINABILITY REPORTING IN INCREASING THE VALUE OF BANKING COMPANIES IN 2021-2024 Stefanus Putra Pradana; Yuana Rizky Octaviani Mandagie
INQUISITIVE : International Journal of Economic Vol. 6 No. 2 (2026): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/vewkh496

Abstract

This study aims to analyze the effect of sustainability reporting based on Environmental, Social, and Governance (ESG) on the firm value of banking companies in Indonesia during the 2021–2024 period. The research sample consists of 25 banking companies that consistently publish sustainability reports. ESG disclosure is measured based on the GRI Standards 2021, while firm value is proxied by Price to Book Value (PBV). The analytical method used is panel data regression with model testing conducted through the Chow test, Hausman test, and Lagrange Multiplier test. The results show that ESG-based sustainability reporting contributes to an increase in firm value, indicating that transparency and commitment to sustainability are important factors in creating long-term value and strengthening investor confidence in the banking sector.
SUSTAINABILITY TRANSITION PATHWAYS OF RURAL SMES IN INDONESIA: INTEGRATING LOCAL KNOWLEDGE AND GREEN INNOVATION Mardiatul Jannah; Agung Muliaman Anas; Pahrul
INQUISITIVE : International Journal of Economic Vol. 6 No. 2 (2026): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/x2039k90

Abstract

Sustainability transition has become a strategic agenda for rural SMEs in Indonesia as they face increasing pressures from climate change, green market demands, and shifts in local socio-economic systems. This study analyzes the sustainability transition pathways of rural SMEs by examining the integration of local knowledge and green innovation within the socio-technical context of rural communities. Using a qualitative case study approach, data were collected through in-depth interviews, field observations, and document analysis in several rural areas with active SME ecosystems. The findings indicate that rural SMEs exhibit low to moderate levels of sustainability readiness due to limited access to technology, green financing, and institutional support. However, local knowledge serves as a key driver of eco-based innovation, including the use of natural materials, low-impact traditional production methods, and community-driven ecological practices. The integration of local knowledge and green innovation generates three transition pathways: (1) niche-led green transition pathway, driven by locally rooted innovations; (2) community-driven reconfiguration pathway, shaped by strong social networks and local institutions; and (3) hybrid technology–local wisdom pathway, combining environmentally friendly technologies with indigenous practices. This study demonstrates that sustainability transitions in rural SMEs rely not on advanced technologies but on community strength, cultural values, and contextually embedded low-cost innovations. The results contribute to the broader understanding of sustainability transitions in developing countries and offer valuable insights for designing inclusive green SME policies at the rural level.
IMPLEMENTATION OF THE AMO MODEL IN IMPROVING EMPLOYEE PERFORMANCE THROUGH EMPLOYEE ENGAGEMENT IN THE BANKING SECTOR IN JAKARTA Dewi Kurniawati; Chaerani Nisa; Tia Ichwani; Sri Widyastuti; Damara Azzalia Narda
INQUISITIVE : International Journal of Economic Vol. 6 No. 2 (2026): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/71b9r737

Abstract

This study aims to analyze the implementation of the Ability–Motivation–Opportunity (AMO) model in improving employee performance through employee engagement in the banking sector in Jakarta. A quantitative approach with an explanatory research design was employed. Data were collected through a five-point Likert scale questionnaire administered to 160 banking employees selected using purposive sampling. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (SEM-PLS) with SmartPLS 4.0. The results indicate that ability, motivation, and opportunity have a positive and significant effect on employee engagement. Furthermore, employee engagement has a positive and significant effect on employee performance. The mediation analysis reveals that employee engagement significantly mediates the relationship between ability and motivation with employee performance. However, employee engagement does not mediate the relationship between opportunity and employee performance. The coefficient of determination shows that the model has moderate explanatory power, where AMO variables explain 48.7% of the variance in employee engagement, while the combination of AMO and employee engagement explains 60.7% of the variance in employee performance. These findings suggest that improving employee performance in the banking sector is not only influenced by competence and motivation but also by the level of employee engagement within the organization. This study provides practical implications for banking organizations to enhance employee performance through the strengthening of AMO-based human resource management practices and the continuous improvement of employee engagement.
THE IMPACT OF GOLD PRICE FLUCTUATIONS ON INDONESIA’S ECONOMIC GROWTH: THE ROLE OF INFLATION, EXCHANGE RATE, AND INVESTMENT Murti Widyaningsih; Adi Nugroho; Rika Kaniati
INQUISITIVE : International Journal of Economic Vol. 6 No. 2 (2026): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/r0ynvg88

Abstract

This study examines the impact of gold prices on economic growth in Indonesia by incorporating inflation, exchange rate, and investment (Gross Fixed Capital Formation) as intervening variables. Using annual time series data from 2010 to 2025, the analysis applies the Autoregressive Distributed Lag (ARDL) approach to capture both short-run and long-run dynamics among the variables.The empirical results indicate the existence of a long-run equilibrium relationship among gold prices, inflation, exchange rate, investment, and economic growth. In both the short and long run, gold prices exhibit a statistically significant negative effect on economic growth. This suggests that rising gold prices tend to reduce economic performance throughthe reallocation of capital from productive sectors to safe-haven assets.Inflation and exchange rate depreciation are also found to negatively influence economic growth, while investment contributes positively and significantly to economic expansion. Furthermore, the results reveal that the effect of gold prices on economic growth operates not only directly but also indirectly through inflation, exchange rate, and investment channels, with investment identified as the strongest transmission mechanism.Overall, the findings highlight that the macroeconomic impact of gold prices is structurally mediated and highly dependent on investment behavior in emerging economies such as Indonesia.