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Contact Name
M. Rizky Mahaputra
Contact Email
greenation.info@gmail.com
Phone
+6281210467572
Journal Mail Official
greenation.info@gmail.com
Editorial Address
Jl. Kapt. A. Hasan, Telanaipura Jambi-Indonesia
Location
Kota jambi,
Jambi
INDONESIA
Greenation International Journal of Economics and Accounting
Published by Greenation Research
ISSN : 29865336     EISSN : 29865050     DOI : https://doi.org/10.38035/gijea
Core Subject : Economy,
Greenation International Journal of Economics and Accounting (GIJEA) is managed and published by Greenation Research & Yayasan Global Research National, periodically four times a year every March, June, September, and December. GIJEA is a peer-reviewed journal that publishes scientific articles in the fields of Economics and Accounting. Articles published on GIJEA include the results of original scientific research (top priority), new scientific review articles (not priority), as well as results of studies in the fields of Economics and Accounting.
Articles 90 Documents
The Influence of the Quantity of Corporate Social Responsibility and National Diversity of the Board of Companies on Corporate Value with the Availability of Sustainability Reports as a Moderating Variable Sameer Seth
Greenation International Journal of Economics and Accounting Vol. 1 No. 1 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (March 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i1.12

Abstract

This study aims to analyze the influence of corporate social responsibility and diversity of corporate board nationalities on firm value. The data used is secondary data sourced from annual reports and Thomson Reuters Data Stream. The data analysis technique used in this test is multiple regression analysis. The results of the regression analysis show that CSR spending, the proportion of foreign commissioners, and the proportion of foreign directors have no effect on firm value. The results of the regression analysis also show that disclosure of sustainability reports has no influence in moderating the relationship between CSR spending and firm value. Meanwhile, disclosure of sustainability reports has a negative moderating effect on the relationship between the proportion of foreign commissioners and company value, and has a positive effect on the relationship between the proportion of foreign directors and company value.
Analysis of the Influence of Financial Performance on Company Value by Disclosure of Corporate Social Responsibility and Good Corporate Governance as Moderating Variables Muhammad Rajab
Greenation International Journal of Economics and Accounting Vol. 1 No. 1 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (March 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i1.13

Abstract

The aim of this research is to identify the influence of financial performance to firm value with moderating variables: Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG). The main method of analysis used is the multiple linear regression. By using the manufacturing companies registered on the Indonesia Stock Exchange (IDX) during 2012-2015 as the sample with purposive sampling technique. The analysis finds that Corporate Social Responsibility and Good Corporate Governance can influence the effect of financial performance on firm value. Beside, this research also found that ROA has positive significance to Tobin's Q.
The Effect of Leadership Style and Job Satisfaction on Employee Work Discipline at the Tanah Datar Education Office Ebit Bimas Saputra; Desmiwerita Desmiwerita
Greenation International Journal of Economics and Accounting Vol. 1 No. 1 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (March 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i1.14

Abstract

This study aims to reveal and analyze: (1) The effect of leadership style on employee job satisfaction at the Tanah Datar Education Office, (2) The influence of leadership style and job satisfaction on employee work discipline at the Tanah Datar Education Office. This type of research is associative descriptive research. The data analysis technique used is descriptive analysis and inductive analysis using path analysis techniques with the SPSS Version 1 5.00 program. The research results show that: (1). leadership style has a significant effect on work discipline, (2). Job satisfaction has a significant effect on work discipline, ( 3 ). Leadership style And Job satisfaction have a significant effect on work discipline.
The Effect of Credit Distribution and an Educated Workforce on Economic Growth in Indonesia M. Rizky Mahaputra; M. Ridho Mahaputra
Greenation International Journal of Economics and Accounting Vol. 1 No. 1 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (March 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i1.15

Abstract

The purpose of this research is to analyze the effect of lending and an educated workforce on economic growth in Indonesia. This study uses secondary data, namely Credit Distribution and Educated Labor Against Economic Growth in Indonesia in 1982-2012 from the Indonesian Central Bureau of Statistics and Bank Indonesia. This study uses a multiple linear regression model. The results of the study show that (1) Credit Distribution has a significant effect on Economic Growth in Indonesia with a probability value of 0.0000 <?=0.05 (2) Educated Workforce has a significant effect on Economic Growth in Indonesia where the probability value is 0.0000> ?=0.05 Credit Distribution and Labor Educated work has a joint effect on economic growth in Indonesia by 99 percent.
The Influence of Internal Control and User Competence on the State Treasury and Budget Information System (SPAN) in the Veterans Administration Development Agency and Kodam Reserves Kartika Pratiwi Putri; Mochamad Zakaria; Hendri Maulana
Greenation International Journal of Economics and Accounting Vol. 1 No. 2 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (June 2023
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i2.22

Abstract

The purpose of this study was to find out and analyze: The Influence of Internal Control and User Competence on the State Treasury and Budget Information System (SPAN) in the Veterans Administration Advisory Board and Kodam Reserves, either simultaneously or partially. The research method used in this study was a descriptive survey and an explanatory survey. The unit of analysis in this study were employees at the Veterans Administration and Reserve Military Command Board with a sample of 50 people. The type of investigation is causality, and the time horizon in this study is cross-sectional. Based on the results of the study, it was found that Internal Control and User Competence simultaneously affect the State Treasury and Budget Information System (SPAN) in the Veterans Administration Advisory Board and Kodam Reserves. However, partially the dominant Internal Control influences the State Treasury and Budget Information System (SPAN) rather than User Competence
Model of Purchase Decision Analysis Stiven Wijaya; Yudi Yulius; Nandan Limakrisna
Greenation International Journal of Economics and Accounting Vol. 1 No. 2 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (June 2023
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i2.37

Abstract

Moo light brick acquiring choices develops and genuine bequest company in Medan Common supposedly caused by item, dissemination, advancement and client esteem are still moo. The reason of this inquire about is to decide and analyze the impact of item, dispersion and advancement of fractional or mutually to client esteem. To decide and analyze the impact of item, conveyance, advancement and client esteem in part or together to the obtaining choice. The populace in this investigate produced to 964 extend supervisors of 241 development and genuine bequest companies in Medan. The strategy utilized in this inquire about was a expressive study strategy and informative overview with a test measure 295 respondents, and the information examination strategies utilized are SEM (Auxiliary Condition Modeling) with utilize Lisrel 8.70 application. Based on the comes about of the investigate, the taking after investigate discoveries gotten item positive and noteworthy impact on client esteem. Dissemination of critical impact on client esteem. Advancement noteworthy impact on client esteem. Item, dispersion and advancement together critical impact on client esteem is rise to to 47% whereas the remaining 53% are affected by other components. In part advancement of the foremost prevailing impact on client esteem. The item does not influence the buy choice. Dissemination of positive and critical impact on obtaining choices. Advancement of positive and critical affect on obtaining choices. Client esteem of positive and critical impact on obtaining choices. Item, dispersion, advancement and client esteem together positive and noteworthy impact on acquiring choices is break even with to 81% whereas the remaining 19% are impacted by other variables. Somewhat clients esteem the foremost prevailing impact on buy choices.
How to Build Employee Motivation and Performance Nazifah Husainah
Greenation International Journal of Economics and Accounting Vol. 1 No. 2 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (June 2023
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i2.38

Abstract

The purpose of this research is to assess how leadership style, organizational commitment, and motivation impact the performance of employees in the Manufacturing Industries of West Kalimantan. The study utilizes a combination of descriptive and explanatory surveys, with a sample size consisting of 450 employees. Path analysis is the chosen statistical analysis method for this research. The results of the study demonstrate that leadership style, organizational commitment, and work motivation collectively exert a positive and substantial influence on employee performance within the Manufacturing Industries of West Kalimantan. Additionally, it is apparent that motivation plays a prominent role in shaping employee performance.
Analysis of The Implementation of PSAK No. 71 on Impairment Loss Reserves: A Case Study of State-Owned Pharmaceutical Companies Listed on The Indonesia Stock Exchange (BEI) Maya Sova; Thorman Lumbanraja; Muhammad Iqbal Ismail
Greenation International Journal of Economics and Accounting Vol. 1 No. 2 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (June 2023
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i2.42

Abstract

This study aims to analyze the implementation of Statement of Indonesia Financial Accounting Standards (PSAK) No. 71 regarding impairment loss reserves in state-owned pharmaceutical companies listed on the Indonesia Stock Exchange (BEI). PSAK No. 71 is a convergence of International Financial Reporting Standard (IFRS) 9 and provides guidelines for financial instruments. The research adopts a descriptive-analytical approach, utilizing data from financial statements and conducting interviews with relevant stakeholders. The qualitative analysis explores the application of PSAK No. 71 and evaluates the impairment loss reserves in these companies. The findings contribute to a better understanding of the implementation of PSAK No. 71 in state-owned pharmaceutical companies and its impact on financial reporting. The research also provides insights for companies, regulators, and supervisory authorities in the pharmaceutical sector regarding the application of PSAK No. 71.
The Effect of Organizational Commitment on The Characteristics of Management Accounting Information Systems Case Study at PT. Indo-Rama Synthetics Tbk Indie Fauzi; Puji Mesti Rahayu; Veronica Christina
Greenation International Journal of Economics and Accounting Vol. 1 No. 2 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (June 2023
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i2.43

Abstract

Managers, in making a decision, it is necessary to have information that is in accordance with the characteristics of the management accounting system of each existing department to produce decisions that are in accordance with the needs and goals of the company. PT Indo-Rama Synthetics Tbk is one of the companies with a management accounting information system that is less integrated (integration), especially in the non- financial division. Meanwhile, good information can be generated from the organizational commitment inherent in every employee. This is because the assessment of organizational commitment can be a benchmark for how information is generated through the performance of each employee. This research is studied using Cook & Wall's theory of organizational commitment and Chenhall & Morris's theory of management accounting information system characteristics. This research was also conducted using quantitative methods with the type of casual explanatory research, with two main sources, namely secondary and primary sources, selected by purposive sampling technique with a sample of 80 people. The data generated in this study were also obtained from the results of questionnaires that had passed normality, validity, reliability, and hypothesis tests using the t and f tests assisted by SPSS version 23 software in analyzing them. The results of this study are (1) organizational identification influences the characteristics of management accounting information systems; (2) organizational involvement affects the characteristics of management accounting information systems; (3) organizational loyalty affects the characteristics of management accounting information systems; (4) organizational identification, organizational involvement, and organizational loyalty affect the characteristics of management accounting information systems.
Effect of Goods and Services Procurement Management with Direct Selection Method on PT Sumberbumi Global Niaga Ship Operations Conitia Erlina Muftiati Ahmad; Sugiyanto Sugiyanto; Laila Puspitasri; Titis Ariwibowo
Greenation International Journal of Economics and Accounting Vol. 1 No. 3 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (September
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i3.59

Abstract

PT Sumberbumi Global Niaga is engaged in services, namely shipowners whose ships owned by the company are leased to cargo owners. So that the shipping fleets are proof that there has been an opportunity to develop the shipping business. In line with the development of the shipping business, good operational performance is very much needed in a shipping company considering the increasingly competitive field. Based on the data, the existing problems discuss the management of procurement of goods and services, the method of direct selection of operations. The purpose of this study was to determine how much influence and management of the procurement of goods and services with the direct selection method together on ship operations. In this study found the results of data from the influence of the management of procurement of goods and services with the direct selection method together on ship operations. For this shipping company, it is necessary to pay attention to things that encourage the creation of time optimization in the provision of spare parts as feedback from the company in order to achieve ship operational targets.