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Greenation International Journal of Economics and Accounting

GIJEA
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Published by Greenation Research

ISSN : 29865336 EISSN : 29865050 DOI : https://doi.org/10.38035/gijea

Core Subject : Economy,

Economics, Econometrics & Finance

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.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 253 Documents

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Activity Based Costing (ABC) System on the Calculation of Cost of Goods Sold (COGS) Ridwan Ridwan; Shirley Mo Ching Yeung; Andri Catur Trissetianto
Greenation International Journal of Economics and Accounting Vol. 1 No. 4 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (December
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i4.362

This study investigates the application of Activity Based Costing (ABC) in the calculation of Cost of Goods Sold (COGS) and its impact on cost management and business performance. The research aims to explore how the implementation of ABC can improve the accuracy of COGS, enhance cost efficiency, and increase profitability within various industries, including manufacturing, retail, and services. Data were collected through surveys and interviews from 30 companies in Indonesia that have adopted ABC in their cost accounting systems. The results of paired sample t-tests indicated a significant improvement in COGS accuracy, with an average increase of 20% after ABC implementation. Furthermore, the study found that ABC positively impacted cost efficiency (83.33%), profitability (66.67%), and decision-making efficiency (73.33%). The research also identified the challenges of ABC adoption, including the high initial investment and complexity, particularly for small and medium-sized enterprises (SMEs). The findings highlight the long-term benefits of ABC in improving cost allocation, optimizing resource use, and enhancing strategic decision-making. This study contributes to the growing body of literature on cost management and provides practical insights for businesses considering ABC adoption.

An Evaluation of Cybersecurity Risk Management Implementation at Bank Pembangunan XYZ Ratna Ditha Apsari; Tubagus Muhamad Yusuf Khudri
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.366

Cybersecurity risk management in the financial sector is crucial for mitigating cybersecurity threats. The main objective of this study is to evaluate the implementation of cybersecurity risk management at Bank Pembangunan Daerah XYZ. This research employs a qualitative method with a case study strategy, using primary and secondary data sources through semi structured interviews and surveys conducted with employees and managers of Bank Pembangunan Daerah XYZ. The data is processed using narrative analysis techniques. The findings of this study reveal gaps in the implementation of cybersecurity risk management at Bank Pembangunan Daerah XYZ in accordance with the NIST Cybersecurity Framework, across six components: Govern, Identify, Protect, Detection, Response, and Recovery.

An Evaluation of the Average Effective Tax Rate Policy for Income Tax Article 21 (A Case Study at KPP Setiabudi Tiga) Rinda Fitaningsih; Yulianti Abbas
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.367

This study is entitled An Evaluation of the Average Effective Tax Rate Policy for Income Tax Article 21 (A Case Study at KPP Pratama Jakarta Setiabudi Tiga). The research is motivated by the policy issued by the Directorate General of Taxes, which stipulates the use of average effective tax rates as a guideline for withholding Income Tax Article 21 on employment income. The objective of this study is to evaluate the implementation of the average effective tax rate policy based on the evaluation criteria developed by the OECD (2021). This research employs a descriptive qualitative method with a case study approach, using evaluation-type analysis and data collection through interviews and literature review. The results indicate that the application of the average effective tax rate facilitates the tax withholder's calculation of Income Tax Article 21. However, challenges remain regarding taxpayers’ understanding and the tax authority’s dissemination efforts. In conclusion, the policy has proven to be relatively effective in enhancing administrative efficiency and tax compliance, yet it requires further improvement in taxpayer education and regulatory oversight to achieve optimal implementation.

Marketplace Platform Providers as Income Tax Collectors: Proposal For Indonesia Rizki Desima Renova Siahaan; Yulianti Abbas
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.368

This study proposes a policy to appoint marketplace platform providers as income tax (PPh) withholding agents. The proposed policy is designed and evaluated based on the OECD (2015) principles: Neutrality, Efficiency, Certainty & Simplicity, Effectiveness & Fairness, Flexibility, and Equity. The research uses a descriptive qualitative method with a case study approach. Data was collected through interviews and literature review. Interviewees included officials from the Directorate General of Taxes (DJP), the Fiscal Policy Agency (BKF), marketplace platform providers, and merchants.The results show that appointing marketplace platforms as income tax withholding agents reduces administrative and compliance costs for merchants, simplifies tax obligations, prevents calculation and payment errors, and increases taxpayer compliance. The policy is relevant to the current digital economy. Nevertheless, implementing the policy for transactions outside of marketplace platforms remains a challenge. Additionally, the policy needs to align with Government Regulation (PP) No. 55 of 2022 is essential to maintain fairness. Overall, the policy meets the OECD (2015) principles of Efficiency, Certainty & Simplicity, Effectiveness & Fairness, Flexibility, and Equity. It does not yet fulfill the principle of Neutrality.

An Individual-Based Approach to Mapping Safety Culture in the Manufacturing Sector: A Case Study at PT MNO Hernanda Melia Cholis; Dwi Hartanti
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.370

This study aims to evaluate the safety culture in the manufacturing sector through an individual-based approach using the Attitude-Behaviour-Culture Model and the Risk Type Compass to map employees' risk characteristics.. The company studied is PT MNO, a manufacturing company in West Java with a high accident rate in its production division. This approach identifies attitudes, behaviors, and values that contribute to the formation of a safety culture. Data were collected using a questionnaire distributed to 51 employees in the production division, with 37 responses received. The results indicate that the majority of employees exhibit conservative (prudent) and analytical (deliberate) risk characteristics, which foster a systematic and compliant safety culture. However, this culture tends to be less flexible in adapting to fast-changing work environments. The study recommends strengthening attitude-based training, providing psychological support to reduce anxiety, and developing emergency decision-making procedures to create a more adaptive and innovative safety culture. These findings provide valuable insights for enhancing safety risk management in the manufacturing sector.

Analysis of Consumer Behavior and Purchase Decisions in the Phenomenon of Pertamax Fuel Adulteration: A Case Study on the Shift to Shell Fuel in Urban Areas of Indonesia Fadillah Fadillah; Usep Suhud; Setyo Ferry Wibowo
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.372

This study investigates the shift in consumer behavior and purchase decisions from Pertamax to Shell fuel in urban areas of Indonesia, with a focus on understanding the factors influencing this change. The objective was to explore the underlying motivations driving consumers to choose Shell over Pertamax, examining the role of price sensitivity, perceived fuel quality, brand trust, and promotional factors. A qualitative approach was employed, utilizing open-ended questionnaires to gather in-depth insights from 103 participants across major urban areas in Indonesia. The data analysis was conducted using an interactive model, which included data reduction, display, and conclusion drawing. Results revealed that the primary motivations for choosing Shell included its perceived superior fuel quality, better vehicle performance, and smoother driving experience. Additionally, service quality at Shell stations contributed to customer satisfaction. Despite the positive feedback, a significant number of consumers expressed price sensitivity, with many indicating they would consider switching back to Pertamax if it improved its pricing or quality. The findings underscore the importance of both economic and psychological factors in consumer decision-making in the Indonesian fuel market.

An Evaluation of Risk Culture at a Regional Owned Enterprise in South Kalimantan: A Case Study of PT. Air Minum ABC Dzakiyah Nur Azmie; Viska Anggraita
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.374

Mayor Regulation of ABC Number 93 of 2019 emphasizes the obligation to implement risk management within the Government of XYZ City, including regional owned enterprises such as PT. Air Minum ABC. The purpose of this study is to evaluate the implementation of risk culture at PT. Air Minum ABC (Perseroda) using the 2012 framework developed by The Institute of Risk Management (IRM), through a combined approach of risk personality (Risk Type Compass), individual ethics (Moral DNA), and organizational perspective (Risk Culture Aspect Model). Primary data were collected through a survey involving 94 employees and in-depth interviews with the heads of risk management and internal audit, supported by secondary data obtained from internal documents of PT. Air Minum ABC. This study shows that PT. Air Minum ABC (Perseroda) has established a relatively strong foundation of risk culture based on the IRM 2012 framework, with an organizational score of 62 points, indicating a medium level of maturity. The Risk Type Compass (RTC) analysis reveals a dominance of Deliberate, Prudent, and Wary risk types among the majority of employees, while the Moral DNA results indicate strong ethical values in the dimensions of obedience, reason, and care, particularly among managerial staff and employees in the mature age group. The Internal Audit Division stands out in both personality and ethical aspects. At the organizational level, the aspects of Tone at the Top and Informed Risk Decision received the highest scores, whereas Accountability, Risk Resources, and Rewarding Appropriate Risk Taking still require strengthening. These findings underscore that building a strong risk culture depends not only on systems, but also on individual personality profiles and ethical values that shape collective behavior across all levels of the organization.

An Analysis of PT Bank CDE's Capacity to Implement the Climate Risk and Management Scenario (CRMS) Inggar Rayi Agatha; Aria Farah Mita
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.375

Climate change has become a global issue that significantly impacts the banking sector, particularly in the management of credit portfolios that are vulnerable to both physical and transition risks. These risks may affect asset quality and the overall financial stability of banks. Therefore, it is essential for banking institutions to demonstrate the capacity in managing such risks through scenario based approaches, such as the Climate Risk Management Scenario (CRMS). This study aims to analyze the capacity of PT Bank CDE in implementing CRMS as part of its climate risk management strategy for its credit portfolio. A qualitative approach with a case study strategy was employed. Data collection was conducted through semi structured interviews as the primary data source and document analysis of regulatory guidelines and the company’s sustainability reports as secondary data. The findings indicate that PT Bank CDE is at a fundamental stage in implementing CRMS. This organizational capacity is reflected in the establishment of an Environmental, Social, and Governance (ESG) Management unit, cross functional collaboration (involving ESG Management, IT, Business, and the ESG Subcommittee), and the adoption of the Three Lines Model principle, although it has not yet been formally institutionalized. These findings suggest an initial commitment to integrating climate risk into the company’s risk governance system.

Adoption of Wearable Technology (Smartwatch) for Health Monitoring: Opportunities and Marketing Strategies Azzahrah Putri Haykal; Usep Suhud; Setyo Ferry Wibowo
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.376

This qualitative study explores the role of smartwatches in supporting body health by examining user perceptions and experiences. With the advancement of wearable technology, smartwatches have become increasingly popular not only as communication tools but also as health monitoring devices. This research focuses on identifying the benefits and challenges associated with using smartwatches to monitor physical activity, heart rate, sleep patterns, and other health-related metrics. Data were obtained through literature review and observation of user behavior, emphasizing the subjective understanding of how smartwatch features contribute to health awareness and lifestyle changes. The study concludes that smartwatches can significantly aid in promoting healthier habits and preventive healthcare when used consistently and consciously. However, technological limitations and user dependency may affect their effectiveness. This research provides valuable insights into the integration of digital health tools in everyday life and their implications for personal health management.

Greenwashing in Twin Date Promotions: An Analysis of Brand Communication Strategies Fismayatni Cholifah; Usep Suhud; Mohammad Rizan
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.379

This study aims to examine the presence and characteristics of greenwashing in brand communication strategies during e-commerce promotional events known as twin dates (e.g., 10.10, 11.11, 12.12). It also explores how consumers perceive environmental claims made by brands during these campaigns. Design/methodology/approach---Using a descriptive qualitative approach, the study conducts content analysis on 15 promotional visuals and texts collected from Shopee and Tokopedia during the 2023 twin date campaigns. The analysis focuses on identifying visual cues, eco-labels, and sustainability-related terms that may be misleading. Findings, the findings show that many brands use green visuals, eco-friendly labels, and sustainability language without credible verification or certification. This practice leads to increased consumer scepticism, especially among environmentally conscious users, and may negatively impact long-term brand trust. Research limitations/implications, the study is limited to two e-commerce platforms and one promotional period. Future research could explore cross-platform or cross-country comparisons and integrate quantitative consumer response analysis. Practical implications---this research provides valuable insights for marketers, digital platforms, and regulators to identify greenwashing practices and develop more ethical, evidence-based communication strategies that promote sustainable consumption.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

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Abstract

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