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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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Building Loyalty Amid Café Competition: The Role of Experiential Marketing through Customer Engagement, Self-Expression Value, and Hedonic Value in Cafés in Jambi Hapzi; Andri Yandi
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.v4i2.1159

This study aims to analyze the effect of experiential marketing on customer loyalty through customer engagement, self-expression value, and hedonic value at cafés in Jambi. The study is motivated by the rapid growth of cafés and coffee shops in Jambi City, which has intensified business competition. This research employed a quantitative approach using a survey method. The population of this study consisted of café customers in Jambi City, with a total sample of 135 respondents. The data analysis technique used was Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that experiential marketing has a positive and significant effect on customer engagement, self-expression value, hedonic value, and customer loyalty at cafés in Jambi City. Furthermore, customer engagement does not have a significant effect on customer loyalty. Meanwhile, self-expression value and hedonic value were found to have a positive and significant effect on customer loyalty. Therefore, customer loyalty at cafés in Jambi City is more strongly influenced by emotional experiences, enjoyment, and the alignment between customers’ lifestyles and the café concept.

Analysis of the Effect of Non-Performing Loans, Loan to Deposit Ratio, and Capital Adequacy Ratio on Book Value per Share through Return on Assets Mediation Yandi Asmana; Hari Gusrida; Yohanes Indrayono
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.v4i3.765

This study examines the effect of Non-Performing Loans (NPL), Loan-to-Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) on firm value proxied by Book Value per Share (BVS), with Return on Assets (ROA) as a mediating variable in banking companies listed on the Indonesia Stock Exchange during 2015–2024. This research employs a quantitative approach using panel data regression. The sample consists of 11 banks selected through purposive sampling, resulting in 110 observations. Data analysis was conducted using EViews 12 and the Sobel test to examine the mediation effect. The results show that NPL has a negative and significant effect on ROA and BVS. LDR has no significant effect on ROA but positively affects BVS. CAR has a positive effect on both ROA and BVS. Furthermore, ROA significantly increases BVS. Mediation analysis indicates that ROA does not mediate the effect of NPL and LDR on BVS but mediates the relationship between CAR and BVS. These findings highlight the importance of credit risk management, effective intermediation, and strong capital structures in enhancing banking firm value.

Analysis of Financial Statement Fraud Using the Beneish M-Score Method: A Study of Companies Involved in Legal Cases in Indonesia Ramdany Ramdany; Susi Susilawati; Maria Suryaningsih; Ridwan Saleh; Samukri Samukri
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.v4i3.802

The purpose of this study is to analyze financial statement fraud using the Beneish M-Score method. The main variables utilize indicators from eight financial ratios: Day Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Selling, General, & Admin Expenses Index (SGAI), Leverage Index (LVGI), and Total Accruals to Total Assets (TATA) to generate the M-Score value. Companies are suspected of committing financial statement fraud if they have an M-Score value greater than -2.22.The population in this study consists of 40 companies listed on the Indonesia Stock Exchange, comprising 20 companies suspected of committing financial statement fraud and 20 companies suspected of not committing financial statement fraud. The research results show that among the 20 companies suspected of committing financial statement fraud, 9 companies have M-Score values greater than −2.22. Meanwhile, among the 20 companies suspected of not committing financial statement fraud, 3 companies have M-Score values greater than −2.22.

Financial Literacy as a Mediating Mechanism between Good Governance and Cooperative Financial Performance: Perception Evidence from Bekasi City, Indonesia Panata Bangar Hasioan Sianipar; Christina Tri Setyorini; Yanuar Eko Restianto; Eliada Herwiyanti; Puji Lestari; Agung Praptapa
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.v4i3.1077

Research on the relationship between good governance and financial performance in cooperatives still remains as interesting topic for study. This study aims to examine the relationship between good governance and financial performance in cooperatives through the perceptions of supervisors, board members, and cooperative members. Mediating and control variables were used to strengthen the research findings. Research data were collected by distributing questionnaires to respondents meeting the criteria of supervisors, board members, and active cooperative members registered in Bekasi City. The respondents' data were analysed using Smart PLS 3 to obtain results for the outer model and inner model. The study found that independence variable has a significant effect on literacy, and the literacy variable has a significant effect on performance. The results of the hypothesis testing showed that the relationship between the tested variables had an effect but was not significant. The conclusion drawn from this study is that, in addition to independence, it is necessary for board members to have sound financial knowledge to support the management of the cooperative. This study also contributes by recommending that cooperative board members acquire adequate financial knowledge.

Leadership Style and Reward Systems as Drivers of Employee Work Motivation in the Manufacturing Industry Kevin Dharmawan; Kiki Sudiana
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.v4i3.1090

Employee work motivation is essential for improving organizational performance. Nonetheless, earlier research has shown varying results concerning how leadership approaches and incentive structures affect workers' motivation, and there is a scarcity of concrete data from the manufacturing field, especially within the galvanized steel sector. Drawing on Self-Determination Theory, this study examines how leadership style and reward influence employee work motivation by emphasizing the role of organizational support and recognition in fulfilling employees’ psychological needs. A quantitative study that involves 107 permanent employees at an Indonesian galvanized steel company, used questionnaires, along with multiple linear regression. The results suggest that both the type of leadership and the rewards have a noteworthy and positive impact on employees' motivation at work; however, the reward component appears to exert a more powerful influence. In this sense the research extends the support for Self-Determination Theory within manufacturing, and it also gives practical direction for boosting employee motivation by applying leadership that is more aligned and reward mechanisms that are well designed.

Determinants of Information Technology Investment Expenditure Josua Panatap Soehaditama; Adler Haymans Manurung; Nera Marinda Machdar; Wastam Wahyu Hidayat
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.v3i4.1108

Amid globalization, financial deregulation, and market volatility, banks aggressively adapt to maintain long-term competitive advantages. While digital transformation is non-negotiable, heavy capital allocations for Information Technology (IT) often face the "productivity paradox," where extensive spending does not automatically translate into immediate efficiency or output returns. Objective: This study aims to analyze the critical internal and external determinants of IT Investment Expenditure in the Indonesian banking industry. Methodology: Drawing upon the Resource-Based View (RBV) and Dynamic Capabilities Theory, this study utilizes panel data from commercial banks listed on the Indonesia Stock Exchange (IDX) and registered with the Financial Services Authority (OJK) from 2010 to 2023. The empirical framework corrects prior model discrepancies by formally treating Bank Risk as an independent control variable. Model selection was rigorously evaluated using the Chow, Hausman, and Lagrange Multiplier (LM) tests, validating the Fixed Effect Model (FEM) as the most robust specification. Results: The empirical findings demonstrate that Leadership and Efficiency (BOPO) have a statistically significant positive impact on IT Investment Expenditure. Conversely, Bank Size exhibits a statistically significant negative effect. Client-Based variables, Bank Risk (NPL), and the COVID-19 pandemic dummy do not show a statistically significant direct impact on IT expenditures. Conclusion: The findings suggest that smaller banking institutions bear a disproportionately higher financial burden relative to their asset size to keep pace with technological changes, whereas larger banks successfully exploit structural economies of scale in their IT infrastructure deployment.

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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

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