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M. Rizky Mahaputra
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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 268 Documents
The Effect of E-Service Quality on Student Satisfaction At Jakarta State Polytechnic in Using Academic Information Systems Syamsurizal, Syamsurizal; Cahyanti, Aulia Nur; Permana, Erwin
Greenation International Journal of Economics and Accounting Vol. 4 No. 1 (2026): Greenation International Journal of Economics and Accounting (March - May 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i1.761

Abstract

This study aims to analyze the influence of electronic service quality (e-service quality) on student satisfaction in using the KubacaPNJ application as a digital literacy platform at Politeknik Negeri Jakarta. The research employs a descriptive approach by analyzing user reviews on the Google Play Store platform. The results show that the KubacaPNJ application has generally been able to provide adequate services in supporting students' literacy needs, particularly in terms of system accessibility, availability of digital book features, and user data protection through account authentication mechanisms. Based on the analysis of user reviews, approximately 60% of users provided positive feedback, 27% gave negative feedback, and 13% did not provide any rating. These findings indicate that electronic service quality influences the level of student satisfaction, where the better the quality of electronic services provided by the system, the higher the level of student satisfaction in utilizing the digital service. Therefore, application developers are recommended to continuously improve service quality, particularly by minimizing bugs and errors, improving the clarity of system navigation, and enhancing the transparency of application information to ensure a more optimal user experience.
Analysis of The Impact of Revitalization of The Blok M Area on Business Growth And Local Economic Activity Sinaga, Lazarus; Permana, Erwin; Rachmawati, Elsa
Greenation International Journal of Economics and Accounting Vol. 4 No. 1 (2026): Greenation International Journal of Economics and Accounting (March - May 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i1.766

Abstract

This study aims to analyze the impact of the revitalization of the Blok M area on urban economic dynamics through transportation integration and the development of creative public spaces. Using a qualitative method with a descriptive-analytical approach, this study examines the phenomenon of regional transformation after the integration of the transportation system and local economic activities through a literature review. The results show that the revitalization of Blok M has successfully transformed the previously stagnant area into a dynamic economic ecosystem. The application of the Transit-Oriented Development (TOD) concept significantly improves accessibility through the connectivity of the Jakarta MRT and TransJakarta. The increase in visitor flow (foot traffic) not only restores Blok M's function as a transportation hub but also makes it a relevant social destination for the younger generation. The emergence of economic agglomeration through the growth of new business units provides a multiplier effect on the local economy and empowers MSMEs. This revitalization contributes positively to the structure of DKI Jakarta's GRDP, especially in the trade sector and the provision of food and beverage accommodations. These findings confirm that an integrated urban regeneration strategy with mass public transportation is an important catalyst in driving sustainable urban economic growth.
Evaluation of the Impact of PSAK 71 Implementation on the Financial Performance of Regional Development Banks: A Comparative Study Before and After the Adoption of the Standard Rahayu, Rahayu; Herawaty, Netty; Lutfi, Lutfi; Albetris, Albetris; Luthfi, Musthafa
Greenation International Journal of Economics and Accounting Vol. 4 No. 1 (2026): Greenation International Journal of Economics and Accounting (March - May 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i1.782

Abstract

The study uses data from 24 Regional Development Banks (BPD) over a six-year period (2018–2023), consisting of two years before and four years after the implementation of PSAK 71. The ratios examined include Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), and Loan to Deposit Ratio (LDR). The analysis results indicate that there are significant differences in the ROA and BOPO variables after the implementation of PSAK 71, while the other variables do not show significant changes. These findings suggest that the new accounting standard has a selective impact on indicators of bank financial performance. This study provides empirical contributions for regulators, public accountants, and banking management in understanding the implications of new accounting policies on the stability and efficiency of the banking sector.
Digital and Legacy Telecommunications Efficiency in Indonesia: Evidence from a Two-Stage DEA Budiandri, Eka; Rahadian, Dadan; Baltasar, Sora; Sampurnaningsih, Sri Retnaning
Greenation International Journal of Economics and Accounting Vol. 4 No. 1 (2026): Greenation International Journal of Economics and Accounting (March - May 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i1.786

Abstract

This study examines operational efficiency of Indonesian telecommunications firms by distinguishing digital and legacy services within a two-stage framework, addressing whether efficiency differences arise from managerial performance rather than firm size amid digital transformation. Audited annual reports of three major operators from 2014 to 2024 are analysed. The first stage applies output-oriented Data Envelopment Analysis under Variable Returns to Scale to measure technical efficiency in converting operational inputs into heterogeneous revenue outputs. The second stage employs panel regression estimated using weighted EGLS with Cross Section SUR to explain efficiency variations through firm-level profitability indicators. Results reveal pronounced heterogeneity across firms. PT Telkomsel consistently achieves the highest VRS efficiency, reflecting superior managerial control independent of scale advantages. Input slack analysis identifies operational expenditure as the primary source of inefficiency, whereas labour input remains near optimal utilization and total assets show structural rigidity. Second-stage estimation indicates that Return on Equity positively and significantly affects efficiency, while Net Profit Margin lacks a significant individual effect, though profitability indicators are jointly meaningful. Sustainable efficiency improvement depends on strategic resource allocation, effective equity utilization, and disciplined cost management rather than scale expansion. This study contributes by integrating digital and legacy outputs within a two-stage DEA framework and linking operational efficiency to financial performance, offering actionable insights for managers seeking to enhance firm-level performance during digital transformation.
The Effect of Service Quality and Container Availability on Export Market Share: Evidence from Fresh Coconut and Natural Rubber Export Services in South Sumatra, Indonesia Barasa, Larsen; Suranta, Natanael; Malau, April Gunawan; Rinaldi, Aditya; Zahra, Sopia
Greenation International Journal of Economics and Accounting Vol. 4 No. 1 (2026): Greenation International Journal of Economics and Accounting (March - May 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i1.787

Abstract

Container shipping logistics is a key determinant of the competitiveness of agricultural commodity exports; however, the mechanism by which service quality at the shipping agent level and container availability jointly determine export market share remains under-examined theoretically, and no empirical research exists on this topic—particularly in the export corridors of developing countries, where no previous studies have modeled these two driving factors simultaneously using causal inference methodology. This study examines the simultaneous effects of service quality (the five dimensions of SERVQUAL) and container availability on the export market share of PT Samudera Agro Logistics (SAL), a shipping agency operating fresh coconut and natural rubber export corridors in South Sumatra, Indonesia. A quantitative cross-sectional design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM), with data collected from 50 operational and managerial decision-makers at 10 active exporting companies, selected through purposive sampling based on direct involvement in SAL’s export service cycle and a minimum of one year of container logistics experience. The results indicate that container availability is the primary driver of export market share (β = 0.557; t = 5.054; p < 0.001), exerting a stronger influence than service quality (β = 0.432; t = 3.502; p < 0.01)—a finding that challenges the dominant view in maritime logistics literature, which focuses on service quality. Together, these two variables explain 57.9% of the variance in export market share (R² = 0.579), with large effect sizes (f² = 0.430 and 0.717) and adequate predictive relevance (Q² = 0.384), confirming the model’s robustness. As its primary theoretical contribution, this study introduces the Logistics Agent Competitiveness Model (LACM), an original framework that integrates SERVQUAL, Resource Based View (RBV), and Service Dominant Logic (SDL), which establishes that container availability is an independent strategic resource, not merely a sub-dimension of service quality, in determining the competitiveness of shipping agents. Practical implications are directed toward shipping agency managers prioritizing container fleet reliability, major shipping companies optimizing feeder allocation strategies, and policymakers addressing structural container imbalances in secondary export corridors.
Digital-Based Customer Service Development Strategy in the Business Development Division of Merchant Marine in Indonesia Suhartini, Suhartini; Barasa, Larsen; Yahya, Aliya Izet Begovic
Greenation International Journal of Economics and Accounting Vol. 4 No. 1 (2026): Greenation International Journal of Economics and Accounting (March - May 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i1.788

Abstract

Digital transformation in customer service is reshaping how educational institutions manage stakeholder engagement, yet systematic evidence from Indonesian maritime vocational institutions remains scarce. This study examines the digital-based customer service development strategies implemented by the Business Development Division of Sekolah Tinggi Ilmu Pelayaran (STIP) Jakarta, analyzing how five integrated digital tools web-based service platforms, AI-powered chatbots, WhatsApp customer service, Zoom consultations, and Google Forms satisfaction surveys collectively affect communication efficiency, responsiveness, and service quality. A qualitative case study design was employed, drawing on semi-structured interviews with 8 key informants from the Business Development Division, direct observation of digital tool deployment, and analysis of CRM logs and satisfaction survey data across one academic year. Data were analyzed through a systematic six-phase thematic analysis with intercoder verification (Cohen's Kappa κ = 0.82). The study's key findings reveal three interdependent success factors: technological infrastructure quality, staff digital literacy and training, and data-driven iteration and identify digital literacy constraints among customers as the most significant remaining implementation barrier. The principal theoretical contribution is a contextually grounded integration of SERVQUAL service quality dimensions (Parasuraman et al., 1988) with digital transformation theory within an Indonesian maritime higher education context the first such integration for this institutional type demonstrating that reliability and responsiveness dimensions of service quality are most substantially improved by AI chatbot and WhatsApp integration, while assurance and empathy dimensions are most effectively addressed through Zoom consultation. The findings provide maritime educational institutions with an evidence-based digital service integration model transferable across analogous vocational higher education contexts.
The Influence of Religiosity and Destination Image on Tourist Decisions From The Perspective of Religious Moderation (A Study of Tourists at Puja Mandala Bali) Anita, Siska Yuli; Liana, Esti
Greenation International Journal of Economics and Accounting Vol. 4 No. 1 (2026): Greenation International Journal of Economics and Accounting (March - May 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i1.798

Abstract

The aim of this research is to determine the partial and simultaneous influence of religiosity and destination image on tourist decisions. This type of research is quantitative research with a sampling technique, namely the Accident Sampling method (determining the sample by chance). The exact population in this study is not known (Unknown Population) so that in taking samples using the formula according to Sujarweni, the sample in this study was 96 respondents and the sample selection criteria was that they were Mandala puja visitors, aged 25-50 years. By using a data processing tool in the form of the SPPS vers 20 application. The results of the research that has been carried out show that simultaneously religiosity and destination image have an influence on tourists' decisions, while partially religiosity has no effect on tourists' decisions and destination image has an influence on tourists' decisions.
Determination of Net Income of Shipping Companies: Analysis of Fuel Costs, Shipping Rates, and Shipping Routes mediated by Shipping Insurance Soekirman, Atong; Yuliantini, Yuliantini; Susanto, Primadi Candra; Saribanon, Euis; Octaviani, Reni Dian; Chairuddin, Irwan
Greenation International Journal of Economics and Accounting Vol. 4 No. 1 (2026): Greenation International Journal of Economics and Accounting (March - May 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i1.800

Abstract

This study aims to analyze the determination of net income in shipping companies in Indonesia by examining the influence of fuel costs, shipping rates, and shipping routes through the mediation of shipping insurance. Using a descriptive qualitative approach through a systematic literature study of 30 relevant articles (SINTA and Scopus), this study synthesizes various findings related to maritime financial performance for the period 2022–2025. The results of the study indicate that: 1) Fuel costs affect shipping insurance; 2) Shipping rates affect shipping insurance; 3) Shipping routes affect shipping insurance; 4) Fuel costs affect net income; 5) Shipping rates affect net income; 6) Shipping routes affect net income; 7) Shipping insurance affects net income; 8) Fuel costs affect net income through shipping insurance; 9) Shipping rates affect net income through shipping insurance; and 10) Shipping routes affect net income through shipping insurance. This research provides a strategic contribution to management in addressing market volatility and IMO 2020 regulations.