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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 296 Documents

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System Quality and Service Quality in Public Sector Accounting Information Systems: The Role of Perceived Usefulness in Enhancing User Satisfaction Tri Lestari; Sri Rahayu; Achmad Hizazi; Wirmie Eka Putra
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.v4i2.893

This study is motivated by the suboptimal level of user satisfaction in public sector accounting information systems. It aims to examine the effect of system quality and service quality on user satisfaction with the mediating role of perceived usefulness. The research object consists of work units partnering with the State Treasury Service Office in Jambi, with 161 respondents. The study applies a quantitative approach using a survey method and structural equation modeling analysis. The results show that system quality and service quality have a positive and significant effect on perceived usefulness. Perceived usefulness has a positive and significant effect on user satisfaction. Service quality also has a direct effect on user satisfaction, while system quality has no direct effect. Perceived usefulness fully mediates the relationship between system quality and user satisfaction and partially mediates the relationship between service quality and user satisfaction. Overall, respondents perceive the variables at a high level. The findings refine the integration of the Information System Success Model and the Technology Acceptance Model by demonstrating that perceived usefulness serves as the primary mechanism through which system quality influences user satisfaction in mandatory system environments. This study concludes that enhancing perceived usefulness is essential to improving user satisfaction.

The Emergence of Large Language Models in Financial Report Auditing: Opportunities, Benchmarks, Risks, and The Road Ahead Kadek Nita Sumiari; I Ketut Parnata; I Gusti Ayu Astri Pramitari; I Made Agus Putrayasa
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.v4i2.901

The intersection of Large Language Models (LLMs) and financial report auditing has rapidly evolved into a substantive area of peer-reviewed academic inquiry and industry experimentation. Grounded in the theoretical lenses of Agency Theory, Audit Risk Theory, and Socio-Technical Systems Theory, this review synthesizes 20 peer-reviewed sources (2023–2026) across five thematic streams: automated auditing pipelines, regulatory compliance verification, fraud detection, LLM benchmarking, and practitioner perceptions. The central conceptual contribution of this review is the positioning of LLMs not as autonomous auditing agents but as probabilistic cognitive augmentation tools — systems that extend human auditors' analytical reach while operating under mandatory human accountability. We find that while current LLMs demonstrate meaningful capability in error detection, compliance matching, and fraud screening, they consistently fall short in domain-specific accounting reasoning, explainability, and regulatory standard citation. The persistent challenge of hallucination, the absence of auditable reasoning chains, and the structural equity gap between large and small audit firms collectively represent the primary barriers to professional-grade LLM deployment. Future research priorities include domain-adapted models, PRISMA-calibrated benchmarking, and harmonized international AI governance for auditing.

Earnings Informativeness in Emerging Markets: The Role of Income Smoothing, Foreign Ownership, and Information Asymmetry Ira Febrianti; Johannes Simatupang; Enggar Diah Puspa Arum; Tona Aurora Lubis
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.v4i2.909

This study examines the effect of income smoothing and foreign ownership on earnings informativeness with information asymmetry as a moderating variable in emerging markets. Earnings informativeness reflects the ability of accounting earnings to provide relevant information for investors in predicting future corporate performance. This study employs a quantitative approach using panel data from 55 companies listed on the Indonesia Stock Exchange during the 2020–2022 period, resulting in 165 firm-year observations. Earnings informativeness is measured using the Future Earnings Response Coefficient (FERC), while information asymmetry is measured using the bid-ask spread. Data analysis is conducted using panel data regression with the Random Effect Model (REM). The results show that foreign ownership has a significant negative effect on earnings informativeness, whereas income smoothing has no significant effect. In addition, information asymmetry does not moderate the relationship between income smoothing, foreign ownership, and earnings informativeness. However, information asymmetry has a significant direct effect on earnings informativeness, indicating that the information environment plays an important role in how investors interpret financial information in emerging markets. The findings also suggest that FERC remains a useful forward-looking measure for examining earnings informativeness in emerging markets, particularly during periods characterized by economic uncertainty and information asymmetry.

Determinants of Banking Stock Returns: The Moderating Role of Corporate Social Responsibility and Fraud Risk in Indonesian Banking Sukma Rianti; Haryadi Haryadi; Afrizal Afrizal; Enggar Diah Puspa Arum
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.v4i2.935

This study examines the effect of financial performance, Enterprise Risk Management (ERM), government ownership structure, and Risk-Based Bank Rating (RBBR) on banking stock returns, with Corporate Social Responsibility (CSR) and fraud risk as moderate variables. The study is motivated by the volatility of the Indonesian capital market and inconsistent findings regarding the relevance of accounting information in emerging markets. This research employed panel data from 27 banking companies listed on the Indonesia Stock Exchange during 2015–2021. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) through the Panel EGLS approach. The results show that financial performance and ERM negatively affect stock returns, whereas government ownership structure and RBBR positively affect stock returns. CSR significantly moderates the relationship between ERM and stock returns (β = 0.251, p < 0.05) and between government ownership and stock returns (β = 0.314, p < 0.01). The findings indicate that investors perceive strict risk management and aggressive earnings strategies as signals of higher risk exposure and lower short-term growth prospects. In contrast, government ownership and RBBR strengthen investor confidence in institutional support, regulatory compliance, and financial stability. Furthermore, CSR and fraud do not directly affect stock returns but function contextually as moderating mechanisms. The novelty of this study lies in integrating RBBR into stock valuation models and revealing the asymmetric moderating role of CSR and fraud in the Indonesian banking sector. This study contributes to Signaling Theory and Agency Theory by demonstrating that investors in emerging markets rely more heavily on formal regulatory signals during periods of high fraud risk.

Village Financial Accountability Model with Community Participation as Moderation in Village Government in South Sumatra Province Rudi Ananda; Afrizal Afrizal; Sri Rahayu
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.v4i2.937

The low level of village financial accountability, often marked by budgetary deviations, is a critical issue in South Sumatra Province. This study aims to analyze the influence of internal control, transparency, integrity, and organizational commitment on village financial accountability, and to examine the role of community participation as a moderating variable. Employing a quantitative approach, the data were analyzed using Moderating Regression Analysis (MRA) to test the research hypotheses. The results indicate that only internal control has a positive and significant influence on accountability. Conversely, transparency, integrity, and organizational commitment do not have a significant partial influence. In the moderation analysis, community participation has proven to strengthen the positive influence of integrity on accountability yet paradoxically weakens the positive influence of internal control. Meanwhile, community participation does not play a significant moderate role in the relationship between transparency and organizational commitment with accountability. This study concludes that strengthening the internal control system is a key factor in enhancing village financial accountability. Furthermore, community participation plays a complex role; it can act as an effective enhancer for the value of integrity, but it must be managed proportionally to avoid hindering existing formal oversight mechanisms.

Analysis of the Role of Artificial Intelligence in Improving the Efficiency of Control Systems in Digital-Based MSMEs in Bandung City Faizah Kamilah; Yoyo Arifardhani; Wiwik Budianti
Greenation International Journal of Economics and Accounting Vol. 3 No. 4 (2025): Greenation International Journal of Economics and Accounting (December 2025 - F
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i4.952

The development of artificial intelligence (AI) technology has opened new opportunities for digital-based Micro, Small, and Medium Enterprises (MSMEs) in improving the efficiency of management control systems. This study aims to analyze the role of AI in improving the efficiency of control systems in digital-based MSMEs in Bandung City. The method used is descriptive qualitative with a case study approach. Data were collected through in-depth interviews with 7 informants consisting of 5 digital MSME actors and 2 supporting informants from government and academic elements. Data analysis used the Miles & Huberman model through the stages of data reduction, data presentation, and conclusion drawing. The results show that AI contributes significantly to increasing the efficiency of management control in three main dimensions: predictive-based planning, automated operational implementation, and real-time data-based evaluation. Measurably, the adoption of AI can reduce raw material waste by up to 40%, cut administrative costs from IDR 6 million to IDR 2 million per month, and contribute to an average turnover growth of 28% higher than MSMEs that do not use AI. On the other hand, obstacles were found in the form of low digital literacy, dependence on internet infrastructure, and the risk of over-reliance. This study concludes that AI has shifted the paradigm of MSME management control from a manual and reactive approach to a proactive, accurate, and data-driven system.

Determinants of Financial Reporting Quality: Internal Control Effectiveness, IT Utilization and Tax Compliance with Human Resource Capability as Moderator Yohanes Mardinata Rusli; Andrianto Widjaja
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.v4i2.970

Financial Reporting Quality (FRQ) remains a critical issue in healthcare organizations due to complex financial transactions regulatory demands and increasing requirements for transparency and accountability. This study examines the effects of Internal Control Effectiveness (ICE) Information Technology Utilization (ITU) and Tax Compliance (TAC) on FRQ and the moderating role of Human Resource Capability (HRC). A quantitative cross-sectional survey design was used involving accounting finance and internal audit personnel from JCI-accredited private hospitals in Jakarta and Tangerang Indonesia. Of the 220 distributed questionnaires 203 valid responses were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that ICE TAC and HRC significantly improve FRQ while ITU has no significant effect. Moreover HRC strengthens the relationships between ICE and FRQ as well as TAC and FRQ but does not moderate ITU’s effect on FRQ. These findings indicate that technology adoption alone is insufficient to enhance FRQ without strong governance mechanisms and capable human resources. The study contributes to literature by highlighting complementary roles of internal controls tax compliance and human resource capability in improving reporting quality in healthcare organizations. Practical implications are provided for strengthening organizational accountability, governance effectiveness, and long-term institutional sustainability.

Digital Business Transformation and Its Impact on Organizational Performance in the Banking Industry: The Mediating Role of Digital Capability and Employee Adaptability Ayi Wahid; Hery Wihasnanto; Rosna Yuherlina Siahaan; Rini Martiwi; Ari Wijaya
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.973

Advances in digital technology are driving the banking industry to undertake business transformation to improve organizational performance. This study aims to analyze the influence of digital business transformation on organizational performance, with digital capabilities and employee adaptability as mediating variables. The study used a quantitative approach through a survey of banking employees involved in digital transformation. Data were analyzed using Structural Equation Modeling (SEM). The results show that digital business transformation has a positive and significant impact on organizational performance, as well as improving employee digital capabilities and adaptability. Both variables also positively influence organizational performance and act as partial mediators in the relationship between digital business transformation and organizational performance. These findings indicate that the success of digital transformation depends not only on technology investment but also on strengthening employee digital capabilities and adaptability. This study provides an empirical contribution to the development of digital transformation studies in the banking sector and provides input for bank management in improving organizational performance sustainably.

The Effect of Budget Politicization and Budget Absorption on Budget Performance in Local Governments of Jambi Province with Budget Commitment as a Moderating Variable Imelda Andrianty; Haryadi Haryadi; Sri Rahayu; Enggar Diah Puspa Arum; Rico Wijaya
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.v4i2.1009

This study aims to analyze the effect of budget politicization and budget absorption on the budget performance of local governments in Jambi Province, with budget commitment as a moderating variable. The study employed a quantitative approach using an explanatory survey method and panel data from regency and municipal governments in Jambi Province during the 2016–2024 period. Data analysis was conducted using Partial Least Square (PLS) with WarpPLS 8.0 software. The results indicate that budget politicization does not significantly affect budget performance, whereas budget absorption significantly influences it. Furthermore, budget commitment does not moderate the effect of budget politicization or budget absorption on local government budget performance. These findings suggest that the effectiveness of budget realization plays a more important role in determining budget performance than political dynamics and budget commitment as a moderating factor. This study contributes to the development of the literature on regional financial management, particularly regarding the relationship between budget politicization, budget absorption, and local government budget performance in Jambi Province.

The Impact of Cognitive, Digital, and Psychological Factors on Risky Investment Decisions among Generation Z Investors in Indonesia: The Role of Economic Capability Ni Wayan Dian Irmayani; Nyoman Sri Subawa; Ida Ayu Oka Martini; Luh Putu Mahyuni
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.v4i2.1019

The rapid growth of digital technology and online investment platforms has significantly increased Generation Z participation in risky investment activities in Indonesia. As digital natives, Generation Z relies heavily on digital information, social media, and financial influencers when making investment decisions. However, investment behavior is influenced not only by knowledge and information but also by psychological and economic factors. This study aims to analyze the effects of financial literacy, digital literacy, perceived trust, financial influencers, psychological bias, and risk attitude on risky investment decisions among Generation Z investors in Indonesia. Furthermore, the study examines the moderating role of economic capability in strengthening the relationships between behavioral factors and risky investment decisions. This research employs a quantitative approach using a survey method. Data were collected through structured questionnaires distributed to Generation Z investors and analyzed using Structural Equation Modeling. Using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with data from 275 Generation Z investors across six Indonesian regions, the model explained 63.6% of the variance in risky investment decisions (R² = 0.636; Q² = 0.564; GoF = 0.586). Financial literacy was the only determinant with a significant individual path effect (β = 0.192; p = 0.049). Because the behavioral constructs were highly intercorrelated, the study applied an inferential triangulation strategy combining individual-path testing with block-level hierarchical regression. This revealed that the cognitive-capability block (financial and digital literacy) and the psychological-behavior block (psychological bias and risk attitude) contributed significant incremental variance, whereas perceived trust and financial influencers did not. Economic capability operated as a dominant direct predictor (explaining 53.2% of baseline variance) rather than as a moderator; none of its three moderating effects was significant. The findings indicate that risky investment decisions among Generation Z are driven primarily by internal cognitive and behavioral dispositions operating as an integrated cluster rather than by external social influences, contributing methodological and contextual insights to behavioral finance literature.

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Contact Name M. Rizky Mahaputra

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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