Danadyaksa: Post Modern Economy Journal
Danadyaksa: Post Modern Economy Journal is an open-access, peer-reviewed journal whose objective is to publish original research papers related to the economy, Sharia economy, and business issues. This journal is also dedicated to disseminating the published articles freely for international academicians, researchers, practitioners, regulators, and public societies. The journal welcomes authors from any institutional background and accepts rigorous empirical or theoretical research papers with any methods or approach that is relevant to the Economy, Sharia Economy, and Business Issues content, as long as the research fits one of four salient disciplines: Economy, Sharia Economy, Business, and Accounting. Economics: Development Economics, Public Economics, International Economics, Monetary Economics, Microeconomics, Macroeconomics, Econometrics. Sharia Economics: Sharia Business and Management, Sharia Finance, Sharia Accounting, Sharia Social Finance. Business & Management: Human Resource Management, Strategic Management, Marketing Management, Financial Management, Operations and Knowledge Management, Entrepreneurship, Business Ethics and Sustainability. Accounting: Financial Accounting, Public Sector Accounting, Management Accounting, Accounting Information System, Auditing, Corporate Governance, Sustainability Accounting, Education Accounting.
Articles
172 Documents
<![CDATA[The Effect of Capital Intensity, Inventory Intensity, Profitability, and Leverage on Tax Avoidance in Real Estate Companies ]]>
<![CDATA[Febri Putri Nur Intan Sari]]>;
<![CDATA[Dyah Ratnawati]]>
<![CDATA[ Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal ]]>
Publisher : <![CDATA[Yayasan Pendidikan Islam Bustanul Ulum Mojokerto ]]>
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<![CDATA[The present study investigates how capital intensity, inventory intensity, profitability, and leverage influence tax avoidance in property and real estate firms listed on the Indonesia Stock Exchange during the 2022-2024 period. A quantitative methodological design is applied, utilizing the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach with SmartPLS 4 software assistance. Sample selection is conducted through purposive sampling, yielding 33 companies and a total of 99 observations. The analysis relies on secondary data collected from corporate annual financial statements. The results reveal that capital intensity, inventory intensity, and leverage do not have a significant impact on tax avoidance, implying that investment in fixed assets, the scale of inventory holdings, and the firm’s financing structure are not key determinants of tax avoidance behavior. Conversely, profitability exhibits a significant correlation with tax avoidance, implying that firms with higher profit levels show a greater tendency toward legally compliant tax efficiency practices. An R² value of 0.227 implies that 22.7% of the variability in tax avoidance can be attributed to the independent variables included in the model, while the remaining proportion is attributable to factors not captured in the study. These results imply that financial performance exerts a more prominent impact on tax avoidance behavior compared to the firm’s asset composition and financing structure.]]>
<![CDATA[Perceived Convenience Towards Subscription Interest in Netflix: A Case Study of Consumers ]]>
<![CDATA[Aryani Cahaya Putri]]>;
<![CDATA[Nyoman Sri Subawa]]>
<![CDATA[ Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal ]]>
Publisher : <![CDATA[Yayasan Pendidikan Islam Bustanul Ulum Mojokerto ]]>
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DOI: 10.69965/danadyaksa.v4i1.295
<![CDATA[This study aims to examine the effects of content richness, service features, and perceived ease of use on subscription interest, with perceived convenience acting as a mediating variable among Netflix users. The research was conducted in Bali as an international tourism destination characterized by a high level of streaming service usage. A quantitative approach was employed using a survey method involving 100–150 respondents selected through purposive sampling. Data were collected through an online questionnaire utilizing a Semantic Differential scale (1–10) and analyzed using statistical techniques. The findings reveal that content richness, perceived ease of use, and perceived convenience have positive and significant effects on subscription interest, while service features do not exert a significant direct effect. Furthermore, content richness and service features significantly influence perceived convenience. Mediation analysis indicates that perceived convenience does not mediate the relationship between content richness and subscription interest, but it successfully mediates the effects of service features and perceived ease of use on subscription interest. These findings underscore the importance of user convenience in enhancing subscription interest in digital streaming services.]]>
<![CDATA[Analysis of Tabarru' Fund Governance and Claims Management from the Perspective of The Sustainability of the Performance of Sharia Life Insurance Companies at PT Asuransi Jiwa Syariah Bumiputera ]]>
<![CDATA[Muhammad Fikri Pohan]]>;
<![CDATA[Andri Soemitra]]>;
<![CDATA[Nur Ahmadi Bi Rahmani]]>
<![CDATA[ Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal ]]>
Publisher : <![CDATA[Yayasan Pendidikan Islam Bustanul Ulum Mojokerto ]]>
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DOI: 10.69965/danadyaksa.v4i1.298
<![CDATA[This study aims to analyze the relationship between tabarru’ fund governance and claims management from the perspective of sustainable performance of Islamic life insurance companies at PT Asuransi Jiwa Syariah Bumiputera using a qualitative Systematic Literature Review (SLR) method. The literature was collected through Google Scholar supported by the Publish or Perish application and selected based on inclusion and exclusion criteria within the 2020–2026 period, resulting in 17 relevant articles. The findings indicate that effective tabarru’ fund governance—through fund separation, sharia compliance, transparency, accountability, prudential principles, and ta’awun—plays a strategic role in maintaining financial stability and improving company performance, while efficient claims management aligned with contracts and policy provisions enhances participant trust and satisfaction. The study further confirms a reciprocal relationship between proper tabarru’ fund management and effective claims management in supporting the operational sustainability and reputation of Islamic life insurance companies.]]>
<![CDATA[The Effect of Work–Family Conflict and Family–Work Conflict on Job Satisfaction with Work–Life Balance as a Mediating Variable at PT. Wahyu Wisata Mandalika ]]>
<![CDATA[Maya Okyantari]]>;
<![CDATA[Mukmin Suryatni]]>
<![CDATA[ Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal ]]>
Publisher : <![CDATA[Yayasan Pendidikan Islam Bustanul Ulum Mojokerto ]]>
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DOI: 10.69965/danadyaksa.v4i1.299
<![CDATA[This study examines the effects of Work–Family Conflict and Family–Work Conflict on Job Satisfaction, with Work–Life Balance as a mediating variable among employees of PT. Wahyu Wisata Mandalika. Using a quantitative approach, data were collected from 58 employees through simple random sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The measurement model demonstrates satisfactory validity and reliability, while the structural model shows moderate explanatory power (R² = 0.463 for Work–Life Balance and R² = 0.488 for Job Satisfaction) and predictive relevance (Q² = 0.387). The findings reveal that both Work–Family Conflict and Family–Work Conflict negatively and significantly affect Work–Life Balance and Job Satisfaction, whereas Work–Life Balance positively and significantly influences Job Satisfaction. Furthermore, Work–Life Balance is confirmed as a significant mediating variable, indicating that role conflict reduces job satisfaction both directly and indirectly through decreased balance. This study contributes to the literature by extending role conflict and work–life balance frameworks through an integrated mediation model in the tourism sector, demonstrating that Work–Life Balance serves as a critical psychological mechanism linking dual-direction role conflict to job satisfaction in high-intensity service environments.]]>
<![CDATA[Artificial Intelligence Disclosure as a Strategic Signal: Implications for Corporate Financial Performance ]]>
<![CDATA[Lina Kurniati Ningsih]]>;
<![CDATA[Siti Jubaedah]]>
<![CDATA[ Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal ]]>
Publisher : <![CDATA[Yayasan Pendidikan Islam Bustanul Ulum Mojokerto ]]>
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<![CDATA[This study examines Artificial Intelligence Disclosure as a strategic non-financial signal and its implications for the financial performance of banking companies listed on the Indonesia Stock Exchange during 2021–2024. Financial performance is measured using Return on Assets, Return on Equity, Net Interest Margin, and Price to Earnings. This study applies a quantitative approach using secondary data obtained from annual reports and financial statements. Using purposive sampling, 47 banking companies were selected, resulting in 188 firm-year observations. The data were analyzed using panel data regression with model selection through the Chow, Hausman, and Lagrange Multiplier tests. The findings show that Artificial Intelligence Disclosure has no significant effect on Return on Assets and Return on Equity, but has a positive and significant effect on Net Interest Margin and Price to Earnings. These results indicate that Artificial Intelligence Disclosure is more strongly reflected in operational efficiency and market valuation than in short-term accounting profitability. This study contributes to the development of signaling theory by positioning Artificial Intelligence Disclosure as a technology-based strategic signal. Practically, the findings imply that banking management should strengthen transparent and informative Artificial Intelligence Disclosure to enhance investor confidence and competitiveness in the digital transformation era.]]>
<![CDATA[The Effect of Human Resource Management Strategies on Employee Welfare at Bank Jateng ]]>
<![CDATA[Rosidah Firnanda]]>;
<![CDATA[Muafi]]>
<![CDATA[ Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal ]]>
Publisher : <![CDATA[Yayasan Pendidikan Islam Bustanul Ulum Mojokerto ]]>
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DOI: 10.69965/danadyaksa.v4i1.303
<![CDATA[This study aims to explore the influence of human resource management (HRM) strategies on employee well-being at PT Bank Pembangunan Daerah Jawa Tengah (Bank Jateng). Using a qualitative exploratory-descriptive approach, data were collected through in-depth interviews, observations, and documentation of the company's annual report. The results indicate that Bank Jateng has successfully built a robust well-being ecosystem through an integrative HRM strategy, which positions employees as human capital. The main strategies implemented include internalizing the "Gemilang" (Agile, Agile, Developing) organizational culture, implementing the 70:20:10 competency development model, and digital transformation through the E-Nawala system for administrative efficiency. Field findings revealed a high level of employee satisfaction with the remuneration system and financial well-being facilities, particularly the provision of employee loans with special, very low interest rates (3.76% - 5.50%). In addition, organizational support through open discussion spaces and limiting overtime until 9:00 PM WIB positively contributed to psychological well-being and work-life balance. This study concludes that human-oriented HR strategies have been proven to significantly increase employee loyalty and performance to support the sustainability of regional banking businesses.]]>
<![CDATA[Timeliness of Reporting Finance: Dupont Analysis of Cyclical Sector Companies in Indonesia ]]>
<![CDATA[Anggita Nurfaiza]]>;
<![CDATA[Mira]]>;
<![CDATA[Nurlina]]>
<![CDATA[ Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal ]]>
Publisher : <![CDATA[Yayasan Pendidikan Islam Bustanul Ulum Mojokerto ]]>
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DOI: 10.69965/danadyaksa.v4i1.305
<![CDATA[Accuracy time publishing report finance is aspect important in guard relevance and quality information finance in the capital market, but delay in reporting Still often occurs, especially in companies in the sector cyclical in Indonesia. Research This aim For analyze difference performance finance between the issuing company report finance appropriate time and what not, using DuPont five- factor analysis approach. Secondary data in the form of report finance annual analyzed use statistics descriptive and Spearman correlation test , equipped with with inspection relevance economics. Research results show that the issuing company report his finances appropriate time own performance more finances good, as reflected than the average Return on Equity (ROE) which is higher tall compared to with late company in report report his finances. All DuPont Analysis components found own significant relationship with ROE, where Operating Profit Margin and Total Asset Turnover are related positive , while Tax Burden, Interest Burden, and Equity Multiplier relate negative. Findings This confirm that accuracy time reporting finance close relation with health and stability performance finance something company .]]>
<![CDATA[Simulation Model of Muhammadiyah Food Product Buying Interest as a Sustainability Breakthrough ]]>
<![CDATA[Fauziyah Nur Jamal]]>;
<![CDATA[Gea Dwi Asmara]]>;
<![CDATA[Bagus Gumelar]]>;
<![CDATA[Mustika Rahmi]]>;
<![CDATA[Ahmad Rizal Solihudin]]>
<![CDATA[ Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal ]]>
Publisher : <![CDATA[Yayasan Pendidikan Islam Bustanul Ulum Mojokerto ]]>
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<![CDATA[This study aims to determine the factors affecting the purchase interest of Muhammadiyah food products in Indonesia. SEM-PLS (Partial Least Squares–Structural Equation Modeling) software was used for data processing to further develop a simulation model of Muhammadiyah food product purchase interest. The hypothesis is that positive purchase interest will result in positive and stable green consumer behavior that can be seen in the next few years. The population of this study is all consumers in Indonesia. In this case, the sample used was 100 respondents. The results show that the developed simulation model can be a valuable reference for predicting stable purchase interest over the next few years. The implementation of this integrated strategy can increase consumer buying interest that not only buys products but also contributes to environmental sustainability and Islamic values. This model allows Muhammadiyah food product entrepreneurs to make the right decisions in effective marketing strategies that continue to provide value.]]>
<![CDATA[Analysis of Financial Management in Micro and Small Enterprises in Gresik Regency ]]>
<![CDATA[Wasti Reviandani]]>
<![CDATA[ Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal ]]>
Publisher : <![CDATA[Yayasan Pendidikan Islam Bustanul Ulum Mojokerto ]]>
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DOI: 10.69965/danadyaksa.v4i1.307
<![CDATA[This study discusses the analysis of financial management in micro and small enterprises in Gresik Regency. The purpose of this study is to determine and analyze financial management in Micro and Small Enterprises (MSMEs) in Gresik Regency, identify the obstacles faced, and provide strategic recommendations to improve the effectiveness of financial management. The research method uses a descriptive qualitative method. Data analysis techniques used include data reduction, data presentation, and drawing conclusions to produce systematic interpretations. The results of this study indicate that the financial management of MSMEs in Gresik Regency is still simple and does not comply with good accounting standards. The main obstacles include low financial understanding, a lack of systematic record keeping, and the lack of separation between personal and business finances. Therefore, increasing financial literacy, human resource competency, and the use of financial technology are important strategies in improving the quality of financial management.]]>
<![CDATA[Testing the Technology Acceptance Model (TAM) and the Use of Artificial Intelligence in Cryptocurrency Investment Decision-Making by Retail Investors ]]>
<![CDATA[Liya Alimatussakdiah Munawarah]]>;
<![CDATA[I Nyoman Nugraha Ardana Putra]]>
<![CDATA[ Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal ]]>
Publisher : <![CDATA[Yayasan Pendidikan Islam Bustanul Ulum Mojokerto ]]>
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DOI: 10.69965/danadyaksa.v4i1.314
<![CDATA[This study aims to analyze the effect of Perceived Usefulness and Perceived Ease of Use on the use of Artificial Intelligence and its impact on cryptocurrency investment decision-making among retail investors in Indonesia. This research employs a quantitative approach using a survey method by distributing questionnaires to 123 respondents selected through purposive sampling. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on the use of Artificial Intelligence. Furthermore, the use of Artificial Intelligence also has a positive and significant impact on investment decision-making. Both variables also have a direct significant effect on investment decisions, and the use of Artificial Intelligence is proven to mediate the relationship between user perceptions and investment decisions.]]>
