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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 306 Documents

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Human Resource Capacity of The Indonesian National Police in Law Enforcement: A Case Study at The Criminal Investigation Unit of Polrestabes Semarang Darwin Tamba; Arthur Josias Simon Runturambi; David Ronald Tairas
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.940

This study examines the human resource (HR) capacity of the Criminal Investigation Unit (Satreskrim) of Polrestabes Semarang in law enforcement, encompassing four analytical dimensions: technical competence, integrity, professionalism, and adaptability. Using an empirical juridical qualitative approach with semi structured interviews conducted with four active Satreskrim personnel, the findings reveal an asymmetric capacity condition. HR capacity is relatively adequate for handling conventional crimes but faces serious gaps in dealing with contemporary criminal challenges, particularly digital based crimes. The study identifies structural factors contributing to integrity vulnerabilities, including budget shortfalls, supervisory weaknesses, and workload imbalances, that frame ethics violations not merely as individual failures but as systemic issues. Professionalism is demonstrated through procedural adherence, though constrained by excessive caseloads and training that does not fully address field realities. Adaptability is the most critically deficient dimension, with informal learning mechanisms insufficient to address rapidly evolving crime patterns. This study proposes a three layer HR capacity improvement strategy: reformed competency based recruitment, customized structured training (prioritizing digital forensics), and a strengthened integrity and accountability system including whistleblowing mechanisms and investigator welfare improvements.

The Influence of Perceived Value on Repurchase Intention with the Mediation of Trust and Brand Image in the Whoosh Transportation Mode Ahmad Zaki Pratama; Kusuma Ratnawati; Sri Palupi Prabandari
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.966

This study aims to analyze the influence of perceived value on repurchase intention toward the Whoosh transportation service, with trust and brand image acting as mediating variables. The research is motivated by fluctuations in the number of Whoosh passengers, indicating that the initial public interest has not fully transformed into sustainable repurchase intention. This study applies a quantitative approach with an explanatory research design. Data were collected from 261 respondents consisting of active users, former users, and potential users of Whoosh services in the Jakarta–Bandung area. The sampling technique employed was purposive sampling, while data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that perceived value has a positive and significant effect on repurchase intention, trust, and brand image. In addition, trust and brand image also positively influence repurchase intention. The mediation analysis further demonstrates that trust and brand image significantly mediate the relationship between perceived value and repurchase intention. These findings suggest that enhancing customer-perceived value through service quality, operational reliability, and strengthening the modern image of Whoosh can increase public trust and encourage sustainable repurchase intention toward the service.

Is Profitability the Missing Link? Green Financing, Capital Adequacy, Credit Risk, and Efficiency in Driving Firm Value Tri Kartini Putri; Asep Risman
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.825

This study provides empirical evidence on whether profitability remains a key link in the influence of emerging factors, such as green financing, and traditional factors on firm value. The study uses panel data from six conventional commercial banks included in the LQ45 index during the 2019–2023 observation period. The results indicate that neither Green Financing nor capital adequacy directly impacts profitability or firm value. However, credit risk and efficiency exhibit significant negative effects on both outcome variables, while profitability itself significantly positively impacts firm value. Other findings indicate that profitability is only a key link in the influence of operational efficiency on firm value but does not serve as a significant pathway for Green Financing, capital adequacy, and credit risk. Overall, this study underscores that operational discipline (cost efficiency) has a greater impact on market value than sustainable financing initiatives and capital adequacy.

Analysis of the Influence of Financial Literacy and Management Accounting on Financial Performance through Digital Marketing in MSMEs Ni Nyoman Yuliati; I Made Suardana; Sofiati Wardah; Indah Ariffianti; Baiq Ertin Helmida
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.843

This study aims to analyze the influence of financial literacy and management accounting on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) with digital marketing as a mediating variable in the context of MSMEs in West Nusa Tenggara Province (NTB). This study uses a quantitative, explanatory design and is analyzed using Structural Equation Modelling based on Partial Least Squares (SEM-PLS) with SmartPLS. Data was collected through a survey of 280 MSME actors. The results of the study show that financial literacy and management accounting have a positive and significant effect on the financial performance of MSMEs. Digital marketing has been shown to have the strongest influence on financial performance. It plays a significant role in the relationship between financial literacy and management accounting. In addition, financial literacy and management accounting also have a significant effect on digital marketing. These findings confirm that improving the financial performance of MSMEs depends not only on internal resources but also on the ability to leverage digital capabilities. This research provides a theoretical contribution by integrating the Resource-Based View and Dynamic Capabilities to explain MSME performance. It offers practical implications for business actors and policymakers to increase MSME competitiveness in the digital era, especially in developing areas such as NTB.

Building a Sustainable Campus: The Role of Green Leadership in the Sustainability Performance of Higher Education in the City of Bandung through Green Organizational Behavior Yani Restiani Widjaja; Purwadhi Purwadhi
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.845

Sustainable campus development is one of the strategic efforts of universities in supporting the sustainable development agenda and answering the challenges of environmental problems. This study aims to analyze the role of green leadership in the sustainability performance of universities in the city of Bandung through green organizational behavior. This study uses a quantitative approach with a survey method of the academic community consisting of lecturers, education staff, and leaders of units/faculties/study programs at universities in the city of Bandung, with a total of 160 samples. The research data was collected through the distribution of questionnaires and analyzed using the SEM PLS statistical analysis technique to test the relationship between the variables studied. The results of the study show that green leadership has a positive influence on green organizational behavior. In addition, green organizational behavior also plays a role in improving the sustainability performance of universities. The findings of this study show that environmentally oriented organizational behavior can be an important mechanism that bridges the influence of environmentally sound leadership on improving institutional sustainability performance. Thus, the implementation of green leadership supported by environmentally friendly organizational behavior can encourage the realization of a more sustainable campus.

Strategic Change Management Model in The Islamic Life Insurance Industry Fitri Hartati; Irfan Syauqi Beik; Ujang Sumarwan; Popong Nurhayati
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.846

The Islamic life insurance industry in Indonesia has experienced significant growth; however, its market share remains relatively low compared to conventional insurance, indicating the presence of structural gaps and strategic challenges. This study aims to develop a strategic change management model that enhances competitiveness and supports sustainable business transformation in the Islamic life insurance industry. The research employs a mixed qualitative approach by integrating Soft System Methodology (SSM), Analytical Hierarchy Process (AHP), and Interpretative Structural Modeling (ISM) to analyze complex problems, identify key factors, and design a comprehensive change model. The findings reveal that the industry faces multidimensional challenges, including low financial literacy, limited human resource competencies, weak product differentiation, and insufficient digital transformation. Furthermore, external pressures such as regulatory dynamics and increasing competition intensify the need for strategic adaptation. The proposed model emphasizes the integration of internal capabilities and external market dynamics, supported by innovation, digital transformation, and stakeholder collaboration. The study contributes to the literature by offering a holistic and structured framework for managing strategic change in the Islamic life insurance sector. Practically, the model provides guidance for industry players and regulators to improve performance, expand market share, and strengthen the sustainability of Islamic financial institutions in a dynamic business environment.

Strategic Approaches to Enhancing Financial Performance: Financial Literacy and Social Capital as Pillars of Business Resilience Amid Global Economic Challenges Yuliusman Yuliusman; Wirmie Eka Putra; Fredy Olimsar; Nyimas Dian Maisyarah; Dahmiri Dahmiri
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.857

This study aims to analyze the effect of financial literacy on the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with social capital serving as a mediating variable in Jambi City, Indonesia. This research employs a mixed-methods approach, combining quantitative analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with qualitative insights from in-depth field interviews. The study sample comprises 395 MSME owners selected using Slovin's formula. The results reveal that financial literacy has a positive and significant effect on both financial performance and social capital. Furthermore, social capital significantly influences financial performance and mediates the relationship between financial literacy and MSME financial performance. These findings highlight that financial literacy is not merely a technical capability in managing finance but also a strategic competence in building trust, networks, and social collaboration that enhance business competitiveness. The novelty of this research lies in integrating cognitive and social dimensions into a single empirical model to explain MSME financial resilience. Practically, the findings provide strategic insights for policymakers and practitioners to design empowerment programs that enhance financial literacy and strengthen social capital, thereby improving MSME performance and sustainability amid global economic dynamics.

The Effect of ESG Practices on Corporate Tax Avoidance: Evidence from Non-Financial Firms in Indonesia Maretta Yoehana; Cynthia Afriani Utama
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.868

This study analyzes the effect of Environmental, Social, and Governance (ESG) performance on corporate tax avoidance among non-financial firms listed on the Indonesian Stock Exchange during 2015–2024. Based on stakeholder theory, companies with stronger ESG practices are expected to engage in lower tax avoidance due to higher commitments to transparency, accountability, and stakeholder interests. Using a quantitative approach, this research applies panel data regression to 463 firm-year observations. Tax avoidance is measured by the Cash Effective Tax Rate (CETR), reflecting actual cash tax payments relative to pre-tax income, while ESG data are sourced from Refinitiv’s LSEG database. The analysis employs the Fixed Effects Model (FEM) and the First Difference Generalized Method of Moments (FD-GMM) to address potential endogeneity. The FEM results show no significant relationship between ESG and CETR. However, FD-GMM findings indicate a positive and significant effect, suggesting that better ESG performance leads to higher cash tax payments and lower tax avoidance. Overall, the results emphasize that ESG plays an important role in shaping corporate tax behavior, although the relationship is sensitive to the estimation method used.

Enhancing MSME Competitive Performance in Indonesia: The Role of Digital Capability Ahmad Hidayat; Tuswoyo Tuswoyo; Abdul Gofur; Hanuna Shafariah
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.876

This study aims to examine the effect of managerial competence, product differentiation, and institutional collaboration on the competitive performance of micro, small, and medium enterprises, with digital capability as a mediating variable. The study is motivated by the increasing importance of digital transformation in enhancing business competitiveness in a dynamic market environment. A quantitative approach was employed using survey data collected from micro, small, and medium enterprises, analyzed through variance-based structural equation modeling. The results indicate that managerial competence and institutional collaboration have a positive and significant effect on digital capability, while product differentiation does not show a significant effect. Digital capability significantly influences competitive performance and mediates the relationship between managerial competence and institutional collaboration on performance, but does not mediate the effect of product differentiation. The study concludes that digital capability plays a crucial role in strengthening competitiveness by transforming internal competencies and external collaboration into performance outcomes.

The Effect of Ownership Structure, Sustainability Value, and Internationalization on Firm Value Mediated By Technical Efficiency in The Transportation and Logistics Industry In Indonesia M. Arif Hernawan; Enny Haryanti; Herlina Herlina; Ika Utami Yulihapsari; Siti Nurhayati
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.888

The transportation and logistics sector plays a strategic role in the Indonesian economy; however, firm value within this sector remains heterogeneous due to differences in technical efficiency and corporate strategies. Such variations indicate that ownership structure, degree of internationalization, and sustainability value may shape technical efficiency and, ultimately, firm value.This study aims to examine the effects of corporate ownership, internationalization, and sustainability value on firm value, with technical efficiency serving as a mediating variable. The study employs panel data regression and Sobel tests. Technical efficiency is measured using operational efficiency scores derived from a production-based approach, firm value is proxied by Tobin’s Q, internationalization is measured using the foreign assets to total assets ratio (FATA), sustainability value is measured by the ratio of corporate social responsibility expenditures to net income, and corporate ownership is measured by the proportion of institutional ownership. The sample consists of transportation and logistics companies listed on the Indonesia Stock Exchange during the period 2014–2023.The empirical results indicate that corporate ownership and sustainability value positively affect technical efficiency, while internationalization has a negative effect on technical efficiency. Technical efficiency, in turn, positively influences firm value. Regarding direct effects on firm value, corporate ownership shows a positive but insignificant effect, internationalization has a positive and significant effect, and sustainability value has a negative effect. In terms of indirect effects through technical efficiency, corporate ownership and sustainability value positively influence firm value, whereas internationalization exerts a negative indirect effect.These findings contribute to the literature by highlighting the role of technical efficiency as a key mechanism linking ownership structure, internationalization, and sustainability value to firm value. From a managerial perspective, the study emphasizes the importance of optimizing technical efficiency in strategic decision-making within the transportation and logistics industry.

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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