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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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The Effect of Corporate Social Responsibility, Political Connection, and Good Corporate Governance on Tax Avoidance in Mining Companies Listed on The Indonesia Stock Exchange in 2018-2023 Romario Ananta Zalsy Dasilva; Afrizal; Misni Erwati
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.v3i2.451

This study aims to empirically prove the impact of corporate social responsibility, good corporate governance, and political connection on tax avoidance. The population used in this study consists of mining sector companies listed on the Indonesia Stock Exchange for the period 2018-2023. The sample selection was carried out using purposive sampling, resulting in 78 samples of mining companies listed on the Indonesia Stock Exchange based on the sampling criteria. The data used in this study is secondary data, and the data collection method used is documentation. The data analysis method applied is multiple linear regression analysis using SPSS 25 software. The results of the study conclude that: (1) corporate social responsibility has an impact on tax avoidance, (2) good corporate governance has an impact on tax avoidance, (3) political connection has an impact on tax avoidance, and (4) the combined effect of corporate social responsibility, good corporate governance, and political connection significantly influences tax avoidance.

Uncovering the Integration of Technology and Global Curriculum in Shaping Future Accountant Professionals: Case Studies at the University of Muhammadiyah Bandung and University of Kuala Lumpur Tania Ningrum; Erfan Erfiansyah; Nur Aisya Putri Binti Suratman
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.v3i2.452

Uncovering the Integration of Technology and Global Curriculum in Shaping Future Accountant Professionals: A Case Study at the University of Muhammadiyah Bandung and the University of Kuala Lumpur. This study aims to analyze students' perceptions related to the integration of technology and global curriculum in accounting education at the University of Muhammadiyah Bandung (UMBandung) and Universiti Kuala Lumpur (UniKL). The method used is an exploratory case study with a qualitative approach. Data were collected through in-depth interviews with students from both institutions and analyzed inductively. The results show that although the curriculum has adopted international standards such as IFRS and ISA, the application of global materials such as international audits and cross-border taxation is still limited. UniKL students are more familiar with modern accounting software and certification programs, while UMBandung students excel in a value-based ethical approach. Cross-cultural communication and teamwork training is considered effective, but multinational work simulations still need to be improved. This study recommends strengthening technology-based curriculum, increasing university cooperation with industry, and periodic curriculum evaluation to align with global market demands and future developments of the accounting profession.

Integrating Islamic Values and Industrial Technology in Accounting Education: A Thematic Comparison of Student Competencies at Umbandung and Unikl Nazihah Amatullah; Erfan Erfiansyah; Nur Ezzatte Azzahrah Binti Kuzaidi
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.v3i2.453

Globalization and digital transformation have reshaped the competency demands of the accounting profession. This study aims to explore competency gaps among accounting students from two institutions with different curricular orientations: Universitas Muhammadiyah Bandung (UMBandung), which emphasizes Islamic values, and Universiti Kuala Lumpur (UniKL), which focuses on industrial technology. A qualitative case study approach was employed, involving in-depth interviews with 15 final-year students, analyzed thematically. The findings reveal significant thematic contrasts. UMBandung students demonstrated strong ethical internalization and sustainability awareness grounded in values, yet showed limited proficiency in accounting software, professional presentation, and cross-cultural exposure. In contrast, UniKL students exhibited strong mastery of industrial technology tools (e.g., Structured Query Language (SQL)) and professional communication skills, but their understanding of ethics remained procedural and lacked reflective depth. Both institutions also lacked sufficient coverage of international taxation and global accounting practices. The study highlights a pattern wherein value-based curricula tend to strengthen personal integrity, while industry-based curricula emphasize technical job readiness. The key contribution of this research lies in offering empirical insights for developing a more holistic and contextually relevant accounting curriculum in Southeast Asia one that integrates local values with global industry needs to produce ethical, adaptive, and professionally competent accountants.

Waqf Accounting in Indonesia and Malaysia : an Approach Systematic Literature Review Adeva Rizky Yudithia; Erfan Erfiansyah; Aira Farhana binti Zulkarnian; Masniza Binti Supar
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.v3i2.454

Indonesia and Malaysia, as two Muslim-majority countries in Southeast Asia, have great concern for the management of waqf. Both have developed a waqf accounting system with different approaches in accordance with their respective local regulations and practices.This study aims to conduct a systematic review of the development of waqf accounting practices in Indonesia and Malaysia. This method uses Systematic Literature Review (SLR) with the PRISMA approach. Of the 224 articles identified through database Scopus, Garuda, and Google Scholar, as many as 28 articles that met the criteria and were further analyzed. The results show that Indonesia adopted PSAK 112 which has now changed to PSAK 412 as a waqf accounting standard, while Malaysia uses a decentralized approach controlled by the State Islamic Religious Council (MAIN). The results of the analysis show that the two countries have different approaches in reporting and managing waqf, both in terms of regulations, institutional roles, and the use of technology. This study provides a new understanding of the challenges in aligning waqf accounting standards as well as the importance of increasing the capacity of nazhir to realize accountable and sustainable waqf management at the global level.

The Relationship Between Profitability, Managerial and Institutional Ownership on Carbon Emission Disclosure Agung Rizki Dwi Putra; Enggar Diah Puspa Arum; Rico Wijaya Z
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.v3i2.457

This study examines the relationship between profitability, managerial ownership, and institutional ownership with carbon emission disclosure in energy sector companies listed on the Indonesia Stock Exchange during the period 2021 to 2023. Carbon emission disclosure is a form of corporate environmental accountability that reflects transparency and commitment to sustainability. Using stakeholder theory as the theoretical framework, this study employs purposive sampling and obtains a sample of 20 companies with 60 firm-year observations. The data is collected from secondary sources, such as annual and sustainability reports, and analyzed using panel data regression with the EViews 12 software. The results show that profitability and managerial ownership are positively associated with carbon emission disclosure, while institutional ownership shows no significant relationship. These findings suggest that internal financial performance and ownership by management contribute to increased environmental transparency, whereas institutional investors may not consistently influence disclosure practices in the energy sector.

Instagram Social Media @Adiba_Cake as a Promotional Medium for Product Sales Salsabila Aurelia; Dianti Nur’aeni; Farida Nurfalah
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.v3i2.463

Social media has become an essential platform for disseminating information and interacting with the public. One of the most popular social media platforms is Instagram. The Instagram account @adiba_cake has utilized Instagram as a promotional medium to sell cake products. The purpose of this study is to explore the communication strategies used by @Adiba_cake in interacting with its followers, analyze their forms, and investigate how @Adiba_cake builds its brand identity. The research method employs a qualitative approach with data collection techniques including observation, interviews, and documentation. The research informants consist of the owner of the @adiba_cake account and active followers who engage with the content. The findings indicate that this account has successfully utilized social media as an effective promotional tool. This success is supported by active communication, clear product information, follower engagement, consistent visual identity, and interactions that strengthen relationship.

Analysis of Accounting Digitalization Transformation on the Financial Performance of Msmes in Cirebon City Sri Rahayu; Firman Hidayat
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.v3i2.465

The MSME (Enterprise, Micro, Small and Medium) ecosystem in Indonesia has undergone significant changes as a result of the digital revolution period. Therefore, the financial performance of MSMEs has a very important role for the national economy, considering that this sector is the backbone of economic growth. Cirebon City as one of the centers of economic growth in West Java Province reflects positive developments in the MSME sector. This study uses a descriptive quantitative approach to analyze the relationship between accounting digitalization transformation variables and the financial performance of MSMEs through objective and systematic measurements. The population in this study includes all MSMEs registered and operating in the city of Cirebon. The results show that the implementation of digital accounting systems in MSMEs significantly improves operational efficiency, especially in terms of reducing the amount of time needed to process financial transactions and reducing the number of errors made manually. the results and implications of this study should be used taking into account the limitations of its scope and methodology. It is hoped that this limitation will be the basis for future researchers to develop quantitative and qualitative approaches, in order to produce a more comprehensive understanding of the impact of digitalization in accounting practice.

The Phenomenon of Online Lending Ads on Tiktok Social Media among West Java Students Alindra Rahma Dewi; Asri Nurpalah; Farida Nurfalah; Welly Wihayati
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.v3i2.466

Online lending is currently on the rise in Indonesia. This trend is driven by the growing economic sector and the rapid advancement of digital technology. Online lending services are increasingly advertised on social media platforms, including TikTok, which is widely used by university students. This study aims to explore the phenomenon of online loan advertisements on TikTok among university students in West Java. The subjects were selected using purposive sampling, resulting in five informants who were interviewed. The data collected in this study were analyzed using thematic analysis. Through in-depth interviews with the informants, it was found that dynamic visuals, popular music, and persuasive narratives are the main strategies employed by advertisers to capture attention and generate interest among students. This interest is further reinforced by offers that appear to provide instant solutions to financial needs, thereby triggering a desire to try the service. However, at the action stage, not all informants immediately used online loan services. Most students still considered the associated risks, including high interest rates, the potential for fraud, and social pressure from their surroundings.

Development of the Pentuple Bottom Line Model in Moderating the Influence of Financial Literacy and Financial Inclusion on the Sustainability of Msmes in West Java Eris Juliansyah; Sukrisno Agoes; Nurmala Ahmar
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.v3i2.468

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy, including in West Java Province, especially MSMEs assisted by the West Java Provincial Disduk with more than 7 thousand units in 2022-2023. Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy, including in West Java Province, especially MSMEs assisted by the West Java Provincial Disduk with more than 7 thousand units in 2022-2023. However, the sustainability of MSMEs faces significant challenges, such as low financial literacy, limited access to formal financing, and minimal adoption of digital technologies. This study aims to analyze the influence of financial literacy and financial inclusion on MSME sustainability and examine the moderating role of the Pentuple Bottom Line (PBL) concept. PBL expands the Triple Bottom Line framework by incorporating spirituality and technology as additional dimensions. The research adopts a quantitative approach using primary data collected from 380 MSME respondents in West Java. The findings indicate that financial literacy and financial inclusion positively affect MSME sustainability, and PBL significantly moderates these relationships. This study enriches the discourse on MSME sustainability through a multidimensional approach and offers policy recommendations grounded in spiritual values and technological advancement

Analysis of the Impact of Import Tax Increases on Business Income in Timor Leste Agostinho Coelho; Antonio B. Carcerres; Mateus Pinto
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.v3i2.477

Fiscal policy, particularly import tax policy, plays a crucial role in a country's economic stability, particularly for developing countries like Timor-Leste, which still rely heavily on imported goods. Import tax increases can have significant consequences for business activities, particularly in terms of cost structure, selling prices, and corporate revenue. This study is a literature review aimed at conceptually analyzing the impact of import tax increases on business revenue. The method used is a literature review of various sources, such as scientific journals, government reports, and relevant economic publications. The results of the study indicate that increases in import tariffs generally tend to increase production input prices, reduce product competitiveness, and reduce corporate profit margins, ultimately resulting in decreased business revenue. However, in some contexts, such policies can also encourage businesses to switch to local products and improve operational efficiency. Thus, the effect of import tax increases on business revenue is highly dependent on the readiness of businesses to adapt and domestic market conditions. This study provides a theoretical basis for further empirical research and can be used as a consideration by the Timor-Leste government in formulating a more balanced tax policy between fiscal needs and business sustainability.

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Home Page

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Editorial Team

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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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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