Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Greenation International Journal of Economics and Accounting

GIJEA
Website

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

20 21 22 23 24

Penetrating Export Markets through Local Products: A Case Study of Airafood SMEs in Indonesia Rayyan Sugangga; Sudarmiatin Sudarmiatin; Puji Handayati
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.383

This research aims to analyze the dynamics of Micro, Small, and Medium Enterprises (MSMEs) in penetrating the export market, focusing on strategies, challenges, and integration of social impacts in business operations. Using a descriptive qualitative approach with a hypothetical case study illustration on “Airafood Sejahtera Bersama,” an MSME in the food sector, this research examines how the principle of starting a business from a small and modest scale, as well as gradual internationalization theories such as the Uppsala Model, are relevant in the context of global market expansion by MSMEs. The discussion highlights the challenges faced, including compliance with international standards, market access, and limited resources, while identifying adaptive strategies such as product innovation, utilization of digital marketing, and network building. Furthermore, the study emphasizes the importance of creating shared value and implementing the Triple Bottom Line principle through social impact initiatives, such as empowering local women and farmers and responsible waste management, as crucial elements for the sustainability and increased competitiveness of MSMEs in international markets. In conclusion, the success of MSMEs in the global arena depends not only on product excellence and smart market strategies, but also on a commitment to business practices that are ethical, sustainable and make a positive contribution to the wider community.

The Dynamics of SME Digital Marketing in the Digital Business Ecosystem Fadillah Fadillah; Fismayatni Cholifah; Azzahra Putri; Yulia Fitriani; Mohammad Rizan; 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.v3i1.384

The rapid advancement of digital technology has transformed business practices globally, impacting not only large corporations but also Micro, Small, and Medium Enterprises (MSMEs). In the digital era, MSMEs are required to adopt innovative strategies, particularly in marketing, to remain competitive and sustainable. Digital marketing has emerged as a crucial tool for MSMEs to expand market reach, improve operational efficiency, and better engage with consumers through platforms such as social media, e-commerce, and digital analytics. In Indonesia, digital adoption among MSMEs is growing significantly. As of December 2023, approximately 41.2% of MSMEs have integrated into the digital ecosystem, with the government targeting 30 million MSMEs to be digitalized by 2024. Despite the promising growth and numerous benefits such as increased revenue and market access MSMEs still face major challenges including limited digital literacy, inadequate infrastructure, and financial constraints. This study aims to conduct a literature review on the dynamics of digital marketing among MSMEs within the digital business ecosystem. It seeks to explore the factors influencing the effectiveness of digital marketing strategies, the challenges faced in their implementation, and the adaptive measures adopted by MSMEs. The findings are expected to provide strategic insights for MSME development and inform policymakers in creating a supportive digital economic environment. Ultimately, this review aspires to contribute to the formulation of inclusive and sustainable digital marketing strategies for MSMEs in Indonesia.

Empowering MSMEs in The Digital Era: A Systematic Literature Review on The Role of Digital Literacy Hermansyah Hermansyah; Usep Suhud; Mohammad Rizan
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.385

Introduction/Main Objectives: This study regularly examines the role of digital literacy in empowering MSMEs by exploring its impact on business performance, innovation, and sustainability. Background Problems: State the problem or economic/business phenomena studied in this paper and specify the research question(s) in one sentence. Novelty: Using a systematic literature review approach, this research identifies key challenges and opportunities MSMEs face in adopting digital technologies. Research Methods: Micro, Small, and Medium Enterprises (MSMEs) play a vital role in fostering economic growth at both global and local levels. In many countries, MSMEs significantly contribute to job creation, Gross Domestic Product (GDP) growth, and poverty reduction. However, despite their significant contributions, MSMEs often need help with structural and operational challenges that hinder their growth and competitiveness, particularly in the increasingly competitive digital era. Finding/Results: Digital transformation offers substantial opportunities for MSMEs to enhance their operational efficiency, access broader markets, and increase productivity. Nevertheless, one of the primary obstacles to adopting digital technologies is the low level of digital literacy among MSME actors. Digital literacy, encompassing the ability to understand, use, and effectively leverage digital technologies, is a critical factor in the success of MSMEs in this era. Conclusion: Furthermore, the study highlights the importance of digital literacy training and supportive policies to bridge the digital gap and enhance MSME competitiveness in the digital economy. The findings provide insights and recommendations for policymakers and practitioners to develop strategies that support digital literacy development and empower MSMEs to thrive in the dynamic digital era.

A Conceptual Framework on the Role of Dynamic Pricing and eWOM in Online Transportation Services: The Jakarta Experience Hermansyah Hermansyah; Usep Suhud; Setyo Ferry Wibowo
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.392

This conceptual study aims to explore the influence of dynamic pricing and electronic word-of-mouth (eWOM) on consumer decisions in using online transportation services in Jakarta. By employing a Systematic Literature Review (SLR) approach, this research synthesizes findings from various academic sources to develop a theoretical framework integrating consumer behavior theories with pricing and digital communication strategies. The results suggest that dynamic pricing, while effective in optimizing operational efficiency, may trigger perceptions of price unfairness if implemented non-transparently—thereby undermining consumer trust and purchase intentions. Concurrently, eWOM is identified as a critical determinant that shapes consumer perceptions, brand trust, and service loyalty through reviews and ratings. The interplay between these two factors is particularly salient in Jakarta's competitive and digitally-driven transportation market. This framework is expected to provide a basis for future empirical studies and strategic guidance for service providers aiming to enhance customer satisfaction, loyalty, and sustainable competitive advantage.

The Influence of Financial Literacy, Risk Tolerance and Return on Investment Decisions Among Capital Market Study Group Students at Jambi University Feby Anisya Nabila; Achmad Hizazi; Ratih Kusumastuti
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.395

This study examines the influence of financial literacy, risk tolerance, and return on investment decisions among Capital Market Study Group (KSPM) students at Jambi University. Using quantitative methods with multiple linear regression analysis on 73 respondents who are active KSPM members with investment experience, the results show that simultaneously, financial literacy, risk tolerance, and return significantly influence investment decisions (F = 17.032, sig. 0.000). Partially, risk tolerance has the most dominant positive and significant effect (B = 2.175, sig. 0.000), return also shows positive and significant effect (B = 1.578, sig. 0.003), while financial literacy shows no significant effect (B = -0.110, sig. 0.897). The research contributes to behavioral finance theory by demonstrating that psychological factors (risk tolerance) are more influential than cognitive factors (financial literacy) in student investment decisions.

Analyzing Effective Tax Rate Variability in Indonesian State-Owned Banks: Evidence from 2020–2024 Annisa Amalia; Dwi Martani
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.400

This study examines the variability of the effective tax rate (ETR) in state-owned banks (BUMN) during the 2020–2024 tax years, with a case study focused on BANK XYZ. The objective of the study is to evaluate the variability of ETR and the influencing factors in state-owned banks, as well as to assess how BANK XYZ manages its ETR. The methodology employed includes quantitative analysis of financial statement data from BUMN banks, combined with interviews conducted with the tax and finance managers of BANK XYZ. The findings reveal that permanent differences affect the GAAP ETR, while both temporary and permanent differences influence the Current ETR. Among the three tax rate proxies, GAAP ETR demonstrates the most stable value and is closest to the statutory rate of 22%, whereas Cash ETR and Current ETR exhibit greater fluctuations. A common temporary difference observed across the banks is depreciation expense, while the most dominant permanent difference arises from non-deductible expenses. Additionally, income from subsidiaries contributes to the increased variability of the ETR. BANK XYZ reports an ETR that exceeds the statutory rate. Based on interview results, BANK XYZ maintains fiscal compliance while optimizing cash flow through tax management. The bank continues to enhance its tax governance through the utilization of technology, regular regulatory assessments, and strengthened collaboration with external tax consultants.

The Effect of Audit Lag, Audit Fee and Size of Public Accounting Firm on Audit Opinion with Going Concern Notes with Company Size as a Moderating Variable Bilqisth Natasya Febriyanti; Ratih Kususmastuti; Rahayu
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.432

This study aims to examine the effect of audit lag, audit fee, and size of the Public Accounting Firm (KAP) on audit opinion with a going concern note, with company size as a moderating variable. The object of research is energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The data used is secondary data from financial reports and independent auditor reports, with a total of 57 samples and 228 observations selected through purposive sampling. The analysis method used is logistic regression and Moderated Regression Analysis (MRA) with the help of SPSS version 30. The results of this study indicate that audit lag, audit fee, and KAP size simultaneously affect audit opinion with a going concern note. Partially, only audit fees have a significant positive effect. Meanwhile, audit lag and KAP size have no significant effect, and company size is unable to moderate the effect of the three on audit opinion with a going concern note.

The Implementation of Good Corporate Governance Principles in Budget Management at BKKBN Provincial Representative Office in Bali Ida Ayu Lidya Primadona; I Nyoman Kusuma Adnyana; I Putu Mega Juli Semara Putra
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.435

Budget management encompasses a series of financial regulatory activities, including planning, bookkeeping, expenditure, supervision, and financial accountability within an organization or institution. This study employs a qualitative research approach to explore the extent to which Good Corporate Governance (GCG) principles are implemented in budget management at the Provincial Representative Office of BKKBN Bali. The findings reveal that all GCG principles—transparency, accountability, responsibility, independence, and fairness—have been applied by both budget managers and users. Nevertheless, several challenges remain, such as the low realization of the Special Allocation Fund (DAK) for the Family Planning sub-sector and limited support from regional (district/municipal) government budgets (APBD). As a solution, cross-sectoral synergy and the strengthening of ethical organizational commitment are necessary. The implementation of GCG has been proven to foster a more harmonious, transparent, and sustainable approach to budget governance.

Determining Sustainability Growth: Analysis of Dividend Policy, Capital Structure, Liquidity, and Financial Statement Digitalization Mediated by Profitability Ni Nyoman sawitri; Idel Eprianto
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.436

The purpose of this literature review is to develop hypotheses for future authors conducting research related to sustainability growth. The research article Determination of Sustainability Growth: Analysis of Dividend Policy, Capital Structure, Liquidity, and Digitalization of Financial Statements Mediated by Profitability is a scientific literature article in the field of financial management. The approach used in this literature review is descriptive qualitative. The data collection technique involves conducting a literature review or reviewing relevant previous articles. The data used in this study are secondary data with a maximum publication age of 8 years, sourced from academic online media such as Thomson Reuters Journals, Sage, Springer, Taylor & Francis, Scopus Q2-Q4 Emerald, Elsevier, Sage, Springer, Web of Science, Sinta 2-5 Journals, DOAJ, EBSCO, Google Scholar, and digital reference books. Empirical data was used to support the phenomena observed in this study. In this study, one relevant previous study was used for each topic to review the research findings. The results of the literature review are as follows: 1) Dividend policy affects profitability; 2) Capital structure affects profitability; 3) Liquidity affects profitability; 4) Financial statement digitization affects profitability; 5) Dividend policy affects sustainability growth; 6) Capital structure affects sustainability growth; 7) Liquidity affects sustainability growth; 8) Financial statement digitization affects sustainability growth; 9) Profitability affects sustainability growth; 10) Dividend policy affects sustainability growth through profitability; 11) Capital structure affects sustainability growth through profitability; 12) Liquidity affects sustainability growth through profitability; and 13) Financial statement digitization affects sustainability growth through profitability.

Comparing General vs. Specialized Educational Programs: Which Approach is Superior? Aalap Patel; Rahul Chauhan; Andino Maseleno; Aa Hubur
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.439

The article compares general educational programmes and specialized programmes in the key advantages offered by each. Advocates for general educational programs opine that a broad-based education better equips students for success in a rapidly changing job market, while supporters of specialized programmes believe that a more targeted education is more efficient and effective. This article provides an overview of the main arguments on both sides and considers the evidence from empirical studies. The paper concludes that the optimal approach depends on the individual student and their future career aspirations.

Page 22 of 26 | Total Record : 253

20 21 22 23 24

Filter by Year

2023 2026

Filter By Issues

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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