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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,
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 386 Documents
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Explaining Tax Avoidance in the Energy Sector: The Role of Financial Distress, Operating Cash Flow, and Environmental Uncertainty Try Liani; Maya Safira Dewi
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.v4i3.985

Abstract

Tax avoidance is a tax planning strategy used by companies to minimize tax liabilities within applicable regulations. Although legally permitted, this practice may reduce government tax revenue, particularly in the energy sector, where companies often report Cash Effective Tax Rates (CETR) below the statutory tax rate. This study aims to examine the effects of financial distress, operating cash flow, and environmental uncertainty on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during 2020-2024. This research employed a quantitative approach using the secondary data obtained from the annual financial reports. The sample consisted of 17 energy companies selected through a purposive sampling technique, and it resulted in 85 observations. The data were analyzed using a panel data regression with a fixed effects model. The tax avoidance was measured using the Cash Effective Tax Rate (CETR). The results indicated that financial distress, operating cash flow, and environmental uncertainty simultaneously affected tax avoidance. Partially, financial distress had no significant effect on tax avoidance, while operating cash flow and environmental uncertainty had a significant positive effect. Thus, these findings provided insights for tax authorities in strengthening risk-based tax supervision and for companies in formulating more prudent and transparent tax policies to support corporate sustainability and tax compliance.
The Effect of Co-Creation Value on Umrah Pilgrims’ Loyalty: The Moderating Role of Digital Engagement Muhammad Bayu Kreshna; Fatchur Rohman; Radityo Putro Handrito
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.v4i3.1014

Abstract

This study examines the effect of co-creation value on Umrah pilgrims’ loyalty and investigates the moderating role of digital engagement in the relationship. Grounded in Service-Dominant Logic (SDL), this research emphasizes the importance of customer participation in value creation within service interactions. A quantitative approach was employed using a survey of Umrah pilgrims who had experience using Umrah travel services in Jakarta. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that co-creation value has a positive and significant effect on pilgrims’ loyalty, indicating that active customer participation in service processes enhances long-term relationships with the travel agency. However, digital engagement was not found to significantly moderate the relationship between co-creation value and loyalty. These findings suggest that loyalty in Umrah travel services is primarily driven by direct service experiences and value co-creation rather than by digital interaction alone. This study contributes to the Service-Dominant Logic literature by extending the application of co-creation value in the context of religious service marketing and provides practical insights for Umrah travel agencies seeking to strengthen customer loyalty.
Psychosocial Factors and Organizational Commitment among Female Generation Z Employees in the Manufacturing Sector: The Mediating Role of Job Satisfaction Fariha Azzahra; Indah Rahayu; Rosmala Kurnia Dewi; Wahyu Hermawan
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.v4i3.1045

Abstract

The manufacturing sector plays a strategic role in Indonesia’s economy and serves as a major employer for Generation Z workers. However, female Generation Z employees in manufacturing often face high work pressure, physical demands, and psychological challenges that may reduce job satisfaction and organizational commitment. This study aims to examine the influence of mental toughness and person–organization fit on organizational commitment through job satisfaction. A quantitative approach was employed using survey data collected from 160 female Generation Z employees in manufacturing companies in Grobogan Regency. The data were analyzed using Partial Least Squares (PLS). The results indicate that mental toughness and person–organization fit have a positive and significant effect on job satisfaction. Job satisfaction also has a significant positive effect on organizational commitment and mediates the relationship between mental toughness, person–organization fit, and organizational commitment. Person–organization fit was found to be the strongest predictor of job satisfaction. These findings suggest that strengthening mental resilience and aligning individual and organizational values are essential to enhance job satisfaction and commitment. Therefore, organizations are encouraged to integrate mental toughness development and person organization fit strategies into human resource management practices to reduce turnover and support sustainable workforce retention.
Digital Payroll Accounting Information System and PPh 21 Compliance for Staple Food MSMEs in Wanaherang Traditional Market Uswatun Khasanah; Tutty Nuryati; Vitra Yozi
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.v4i3.1061

Abstract

Payroll management is one of the main obligations of entrepreneurs as tax collectors (tax withholding system) based on Indonesian tax law, particularly in the context of Article 21 of the Income Tax Law (PPh). However, many Micro, Small, and Medium Enterprises (MSMEs) in Indonesia still rely on manual payroll systems accompanied by incomplete administrative records, resulting in inaccurate tax calculations and potential non-compliance with applicable tax regulations. This study aims to: (1) identify whether MSMEs in the study sample still use manual or digital payroll systems, and (2) assess the completeness of payroll administration documents required for accurate PPh Article 21 reporting. This study uses a descriptive qualitative method, using a structured questionnaire distributed to 30 MSMEs engaged in the staple food (sembako) trading sector at Wanaherang Market, Bogor Regency. A total of 20 questionnaires were returned and analyzed, with a response rate of 66.7%. The results show that the majority of respondents still rely on manual payroll methods with incomplete administrative documentation. The 20 MSME respondents, only 9 entities (45%) had complete payroll documentation across all seven assessed components: employee data, revenue components, insurance deductions, Article 21 Income Tax calculations, supporting data, tax reporting documents, and internal control systems. The weakest component was internal control (only 40% complete), followed by completeness of supporting data (55%). As a contribution, this study proposes a conceptual digital payroll accounting information system framework consisting of six integrated stages employee data input, automated tax calculation, document generation, system validation, multi-level approval, and payroll disbursement designed to improve compliance efficiency for MSMEs. This prototype is planned to be implemented through community service activities targeting MSMEs that have not yet adopted a digital payroll system.
From Financial Distress to Financial Resilience: A Systematic Review of the Determinants and Research Agenda for Oil and Gas Firms in the Energy Transition Nugroho Setyo Utomo; Hermanto Siregar; Koes Pranowo; Nimmi Zulbainarni
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.v4i3.1068

Abstract

The oil and gas (O&G) industry faces a double disruption: structurally higher oil-price volatility and an accelerating net-zero transition that jointly threaten the financial stability of incumbent firms. This study reviews the determinants of financial resilience in O&G firms during the energy transition and consolidates a research agenda. Following the PRISMA 2020 protocol, a Boolean query in Scopus returned 74 records. After removing 5 duplicates and screening 69 records against pre-specified eligibility criteria, 23 studies were retained for synthesis, 22 of them oil-and-gas or energy-firm focused. Evidence was synthesised through an effect-direction matrix and organised with the ADO and TCCM frameworks. The literature converges on a recurrent set of determinants: internally, capital structure and leverage, liquidity, green capital expenditure, and profitability; externally, oil-price volatility, interest rates, and carbon pricing or climate policy. The evidence base remains fragmented and dominated by macro- and policy-level analyses, with limited firm-level dynamic modelling. The review reframes the field from financial distress toward financial resilience, proposes an integrative antecedents–decisions–outcomes framework, and articulates a TCCM-structured research agenda with propositions testable using dynamic panel (GMM) methods.
A Decade of Capital Structure Research in Emerging-Market Exporters: A Hybrid Bibliometric and Topic Modeling Review Sylvia Sandyazmara Devi; Noer Azam Achsani; Anny Ratnawati; Lukytawati Anggraeni
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.v4i3.1069

Abstract

This review synthesises a decade of research on the capital structure of firms in emerging markets and natural resource exporting economies, focusing on a policy relevant gap, namely how foreign exchange and export proceeds regulation shapes corporate financing decisions. The study draws on 779 records retrieved from Scopus and refined through a PRISMA 2020 protocol into 83 indexed articles and reviews published between 2016 and 2026, supplemented by four regional journal studies. It applies a hybrid design that combines bibliometric performance analysis and science mapping with a structural topic model and a Theory, Context, Characteristics and Methodology synthesis framework. The findings show a young but accelerating field, with annual output rising sharply after 2020 and peaking in 2025, concentrated in China, the United States, India and Indonesia, and dominated by quantitative panel and econometric methods. Thematic mapping reveals four research streams, in which firm level determinants of capital structure dominate, while streams most relevant to resource exporters, such as export intensity, trade finance, foreign exchange and currency retention dynamics, and state ownership, remain thinly populated. These results consolidate a fragmented literature and identify the regulation of export proceeds, exemplified by Indonesia's export proceeds retention policy, as an underresearched determinant of leverage.
The Effect of Leadership Style and Career Development on Turnover Intention among Employees in a Public Hospital Muhammad Bintang Gadesya Putra; 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.v4i3.1089

Abstract

Employee turnover still remains kind of a persistent issue in healthcare, partly because it messes with workforce stability , service quality, and also overall organizational performance. A lot of prior work looked at how leadership, or career development maybe, relates to keeping employees, but not much has really examined how those two aspects work together inside public healthcare organizations. In this specific research, the aim is to examine how Leadership Style and Career Development influence Turnover Intention among staff in a public hospital. A quantitative method was implemented, and survey data was gathered from 92 employees through purposive sampling, indicating it was not random. Subsequently, the data was analyzed using multiple linear regression. In summary, the findings indicate that both Leadership Style and Career Development have meaningful negative impacts on Turnover Intention, suggesting that greater values in these areas correspond with a reduced desire to quit. Among the two variables, Career Development emerged as the stronger predictor, indicating that employees place considerable importance on opportunities for professional growth and career advancement. The results also confirm that Leadership Style and Career Development jointly influence Turnover Intention. Moreover, the model accounts for 24% of the differences in Turnover Intention, indicating that there are probably additional organizational and personal factors as well, which affect employees' decisions on leaving. These results emphasize the significance of strong leadership and well-organized career advancement programs as essential approaches for enhancing employee retention within public healthcare institutions.
Does ESG Performance Accelerate SDG Convergence? Evidence from Indonesia and Emerging Markets, 2000–2022 Nelyumna Rizal; Eka Sudarmaji
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.v4i3.854

Abstract

This study investigates whether Environmental, Social, and Governance (ESG) performance functions as a structural catalyst for Sustainable Development Goal (SDG) convergence toward OECD benchmarks among emerging market economies. Positioned at the intersection of international development economics and corporate sustainability research, the paper addresses a clear empirical gap: while prior literature has documented rising ESG disclosure and improving SDG scores in developing nations independently, the conditional relationship between ESG pillar quality and the speed of SDG catching up remains unexamined at the country level, particularly in Southeast Asia. Using the Sustainable Development Report 2023 (N = 166 countries) and the SDG Index 2000–2022 panel dataset (4,140 observations), this study applies a four-stage methodological framework comprising Kruskal-Wallis non-parametric group tests, beta-convergence regression, Spearman rank correlation analysis, and an ESG-SDG gap decomposition aligned with the three-pillar ESG taxonomy. Results reveal significant unconditional beta-convergence in global SDG performance (β = −0.0042, p < .001), confirming that lower-scoring countries improve faster. Indonesia presents a compelling case: it records the strongest SDG 9 improvement trajectory in ASEAN (slope = +3.807 points per year, R² = 0.872 post-2015) yet remains 35.0 points below the OECD average on industry and innovation—its largest governance-pillar gap. Spearman correlations identify SDGs 3, 1, 9, and 16 as the most structurally embedded goals in overall national SDG performance (ρ > 0.84). The analysis maps each critical gap onto the corresponding ESG pillar, showing that Governance-aligned SDGs carry the deepest absolute deficits. These findings suggest that targeted governance ESG improvements—in supply chain accountability, board transparency, and institutional R&D investment—represent the highest-leverage pathway for Indonesia and comparable emerging economies to accelerate SDG convergence. Policy implications center on OJK regulatory enhancement and Bappenas-aligned ESG-SDG co-investment frameworks.
Drivers of Local Government Budget Performance: The Moderating Role of Economic Growth in Indonesia Imelda Andrianty; Haryadi Haryadi; Sri Rahayu; Enggar Diah Puspa Arum; Rico 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.v4i3.1010

Abstract

Budget performance has become a crucial indicator of accountability and effectiveness in local government financial management. Despite extensive discussions on public sector budgeting, empirical evidence on the determinants of budget performance and the role of regional economic conditions remains limited. This study investigates the drivers of local government budget performance and examines the moderating role of economic growth in Indonesia. The study employs balanced panel data from 11 local governments in Jambi Province covering the period 2016–2024, resulting in 99 observations. This analysis applies a panel data regression approach to conclude the relationship between fiscal management variables and budget performance. The findings reveal that budget commitment has a significant negative effect on budget performance, whereas budget absorption has a positive and significant effect. In contrast, budget politics does not significantly influence budget performance. Furthermore, economic growth plays a significant moderating role in the relationship between fiscal management variables and budget performance. The moderating model demonstrates stronger explanatory power than the baseline model. These results highlight the importance of regional economic conditions in shaping the effectiveness of public financial management and improving local government budget performance.
The Mechanism of Forming Corporate Customer Loyalty in Business-to-Business Relationships: A Study of Shipping Companies in Indonesia Amalia Purwita Sandi
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.v4i3.1013

Abstract

: The shipping industry is a capital-intensive business-to-business (B2B) industry characterized by high operational risk and strong dependence on long-term relationships with corporate customers. This study aims to analyse the mechanism of customer loyalty formation in Indonesian shipping companies through the influence of commitment, trust, and relative dependence, both directly and indirectly through customer satisfaction as a mediating variable. The study tested 10 research hypotheses using a quantitative approach through an online cross-sectional survey and Partial Least Square Structural Equation Modelling (PLS-SEM) analysis. Data were collected from 100 corporate customers of shipping companies in Indonesia selected using purposive sampling, with respondents consisting of companies that had experience in business-to-business (B2B) relationships with shipping companies. The results showed that 7 hypotheses were supported, indicating that commitment, trust, and relative dependence positively affect customer satisfaction, while customer satisfaction positively affects customer loyalty. In addition, commitment and relative dependence were found to have direct effects on customer loyalty, whereas trust did not have a direct effect on customer loyalty. In terms of indirect effects, customer satisfaction only mediated the relationship between trust and customer loyalty but did not mediate the relationships between commitment and relative dependence toward customer loyalty. These findings indicate that customer loyalty in the B2B shipping industry is not only formed through customer satisfaction, but also through relational commitment and structural dependence developed within long-term business relationships.

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