cover
Article Per Year (5 Year)
All
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
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 331 Documents
 30   31   32   33   34 
Investigating The Performance Of SMEs in Urban Areas: Does The Issue of Literacy, Skills, and Digital Marketing Matter? Afrizal Hendra; Tuty Sariwulan; Abdul Ghofar
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.v4i3.930

Abstract

This research aims to develop a theoretical proposition for the business performance of SMEs in urban areas. Urban areas are highly strategic as they are the easiest to reach for cultural and policy changes. Therefore, this study examines how urban communities manage SMEs. Urban areas compete to provide education and training for developing SMEs and even digital start-up businesses. Therefore, it is crucial to conduct a thorough evaluation of the program's effectiveness. The economic sector must address the problem of income and welfare inequality among the urban poor. We used a quantitative research method to analyze the direct and indirect influence of digital literacy, business skills, and digital marketing on the business performance of SMEs in urban areas. We analyzed the test data using smart PLS. The modelingWe bootstrap the modeling results using the goodness of fit criteria to generalize them to urban business development in developing countries.  results show that digital literacy, business skills, and digital marketing are the main predictors of the business performance of SMEs in urban areas. This research also explains theoretical measurement factors for future researchers and describes, explains, and measures the business performance of SMEs in urban areas based on this theoretical study. The results of this research succeeded in testing eight hypotheses and rejecting one, namely that the influence of digital literacy on business development was not significant. Future researchers can further develop this research empirically using exploratory factor analysis or confirmatory factor analysis, utilizing a larger population and sample size.
The Role Of Business Communication In Enhancing Consumer Purchase Intention In The Digital Era Utomo, Hardi
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.v4i3.957

Abstract

This study examines how business communication shapes consumer purchase intention in the digital era, integrating external strategies (digital marketing, branding) with internal dynamics (employee engagement, organizational culture). Using a qualitative systematic literature review guided by PRISMA, 22 peer-reviewed articles (2019-2024) were identified from four databases (Google Scholar, Scopus, DOAJ, Garuda) and analyzed through critical thematic synthesis. Five dominant themes emerged: digital marketing strengthens brand visibility and purchase intention (14 articles); brand trust mediates communication exposure and purchase decisions (8 articles); transparent internal communication reinforces external communication effectiveness (5 articles); digital transformation shifts communication from broadcast to interactive engagement (7 articles); and AI-driven personalization raises purchase intention while introducing ethical tensions (3 articles). Contradictions emerged across crisis contexts and industries; notably, COVID-19-era purchase intention was partly driven by panic-buying rather than brand loyalty, showing that crisis conditions can distort the communication-intention relationship (Naeem, 2021). Organizations must therefore align internal communication culture with external digital marketing to sustain consumer trust. Theoretically, this study positions integrated communication capability as a Resource-Based View asset that bridges external marketing communication and internal organizational communication, demonstrating their interdependence as a source of sustainable competitive advantage.
Board Composition and Greenwashing: Does Managerial Ownership Matter? Putri Ramadhani; Rahmawati Rahmawati; Junaid M. Shaikh; Sri Murni
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.v4i3.980

Abstract

Awareness of environmental issues has become a focus for all parties. United Nations has focused on sustainability, and Indonesia has joined in supporting efforts to address it. This has led the Indonesian government to issue regulations requiring companies to participate in sustainability initiatives and report on them. Many have submitted sustainability reports, yet numerous companies still receive low ratings from the Ministry of Environment regarding their concrete actions on sustainability. This may indicate greenwashing. To address this issue, effective corporate governance is necessary, particularly through board size and board gender diversity. The objective of this study is to analyze the influence of board size and board diversity on greenwashing, with managerial ownership serving as a moderator. The research method used in this study is quantitative research. The research subjects are companies listed on the Indonesia Stock Exchange that employ a two-tier board structure, dividing the board into the board of directors and the board of commissioners. The results of this study indicate that neither the size of the board of directors nor that of the board of commissioners influences greenwashing. Gender diversity among board directors and commissioners reduces greenwashing. Managerial ownership only strengthens the influence of board diversity on greenwashing.
Exploring the Implementation of the Pension Program for Severance Compensation as a Prefunding Mechanism for Post-Employment Benefits: A Reflective Case Study of a Financial Services Company Thomas Kukuh Yudiantoko; Dony Abdul Chalid
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.v4i3.984

Abstract

Post-employment benefit obligations create long-term financial and organizational challenges for companies, particularly when future benefit payments are exposed to liquidity constraints and regulatory changes. Although prefunding has been widely discussed in pension and accounting literature, limited empirical attention has been given to how Indonesian companies implement the Pension Program for Severance Compensation (Program Pensiun untuk Kompensasi Pesangon, PPUKP) as a context-specific mechanism for funding post-employment benefits. This study explores the implementation of PPUKP through a reflective single-case study of a financial services company in Indonesia. Using an exploratory qualitative approach, data were collected through semi-structured interviews with internal stakeholders and analysis of actuarial reports, internal policy documents, tax-related documents, implementation records, and financial data. The findings show that PPUKP was not implemented as a rigid full-funding mechanism, but as an adaptive and partial prefunding scheme shaped by liquidity conditions, funding capacity, regulatory considerations, governance arrangements, and stakeholder perceptions. The program helped reduce direct pressure on operational cash flow, while introducing managerial concerns related to funding adequacy, contribution sustainability, third-party fund governance, and stakeholder trust. This study contributes by positioning PPUKP as an organizational process that negotiates trade-offs between prudence, liquidity flexibility, risk management, governance, and internal legitimacy.
Sustainability-Linked Disclosure Quality, ESG Transparency, and Sustainable Finance Governance in the Indonesian Banking Sector Ratih Triutami Wijayanti; Christoforus Dimas Junestisio; Maria Ariesta Utha
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.v4i3.1004

Abstract

Sustainability-linked loans (SLLs) are performance-based financing instruments that link loan characteristics to borrowers' achievement of predefined sustainability performance targets. This study examines SLL disclosure quality, ESG transparency, and sustainable finance governance in the Indonesian banking sector. Using qualitative content analysis and a structured disclosure quality index, the study analyzes 2024 annual reports and official publications of Bank Mandiri, Bank Central Asia, and Bank SMBC Indonesia. The findings show that all three banks have incorporated SLLs or SLL-related instruments into sustainable finance narratives, but their disclosures remain largely aggregated and narrative. Bank SMBC Indonesia provides the clearest conceptual positioning by linking SLLs to transition financing, Bank Mandiri connects SLLs to broader sustainable financing priorities, and Bank BCA reports sustainable finance more conservatively without presenting SLLs as a stand-alone instrument. The disclosure quality index scores show Bank SMBC Indonesia (6/16), Bank Mandiri (5/16), and Bank BCA (3/16), indicating low SLL-specific transparency across all three banks. Quantitative KPIs, baselines, SPT calibration, margin adjustment mechanisms, and external verification remain insufficiently disclosed. Therefore, ROA, ROE, and NIM are treated only as contextual indicators, not as evidence of SLL financial effects. The study contributes by reframing early SLL adoption in Indonesia as a governance and disclosure quality issue rather than as a direct profitability question.
Performance-Based Budgeting Implementation Model at the Deputy for Marketing, Ministry of Tourism Elgy Andrian; R N Afsdy Saksono; Edy Sutrisno
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.v4i3.1033

Abstract

Performance-based budgeting is an important approach to promoting effective, efficient, transparent, and accountable public financial governance. This research is motivated by the suboptimal implementation of performance-based budgeting at the Deputy for Marketing, Ministry of Tourism, as indicated by low scores in several budget implementation indicators, findings from the Audit Board of Indonesia, and evaluation results from the Inspectorate showing that internal evaluation has not been fully optimized. This study aims to analyze the factors causing the suboptimal implementation of performance-based budgeting and to formulate an implementation model for the Deputy for Marketing. The research method used is a qualitative approach with a case study design. Data were obtained through interviews with key informants and document review of planning documents, budgeting documents, budget implementation documents, performance reports, evaluation results, and relevant policy documents. Data analysis was conducted through data reduction, data presentation, conclusion drawing, and verification. The results show that performance-based budgeting has been implemented, but it has not yet been optimal because the linkage between budget, activities, outputs, and outcomes has not been strongly and measurably established. The influencing factors include leadership style, organizational commitment, quality of resources, and reward and punishment mechanisms. This study recommends a model that integrates these factors with the roles of implementing actors through the stages of setting indicators, preparing budget documents, reporting, evaluation, and utilizing performance information.
Examining the Effect of Talent Management on Employee Performance: Mediation of Employee Engagement and Moderation of Organizational Culture Rakhmat Sigit Widodo; Nur Wening; Suhirman Suhirman; Sujoko Sujoko; Ifah Rofiqoh
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.v4i3.1043

Abstract

Human resource management in an era of competition and workplace transformation requires organizations to focus not only on competency development but also on the ability to foster employee engagement and an organizational environment that supports sustainable performance. This study develops a model of the relationship between talent management, employee engagement, organizational culture, and employee performance in the context of organizations in Indonesia. The primary focus of the study lies in how employee engagement acts as a psychological mechanism explaining the influence of talent management on employee performance, as well as how organizational culture reinforces this relationship. The research was conducted using a quantitative approach via a survey of 200 respondents and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The research findings indicate that the impact of talent management on employee performance is not direct or automatic, but rather operates through employees’ psychological attachment to their work and the organization. Furthermore, a supportive and adaptive organizational culture has been shown to enhance the effectiveness of talent management practices in improving work performance. This study confirms that an organization’s success in improving employee performance is determined not only by the quality of its talent management system but also by its ability to foster engagement and a work culture that supports learning, participation, and continuous development.
The Effect of Servant Leadership, Employee Empowerment, Compensation and Workload on Organizational Performance with Employee Engagement as A Mediating Variable (A Case Study of The Local Government of Sungai Penuh City) Mauledy Ahmad; Alviasantoni Alviasantoni; Idel Eprianto
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.v4i3.1100

Abstract

This study aims to analyze the effect of servant leadership, employee empowerment, compensation, and workload on organizational performance, with employee engagement as a mediating variable, in the Local Government of Sungai Penuh City. The study employed a quantitative approach with an explanatory survey design. Data were collected through a five-point Likert-scale questionnaire administered to 250 civil servant (ASN) respondents, selected using proportionate stratified random sampling across the regional apparatus organizations within the Sungai Penuh City Government. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the SmartPLS 4 software. The results show that servant leadership, employee empowerment, and compensation have a positive and significant effect on employee engagement, whereas workload has a negative and significant effect on employee engagement. Employee engagement has a positive and significant effect on organizational performance. Servant leadership and employee empowerment have a direct, positive, and significant effect on organizational performance, workload has a significant negative direct effect, while compensation has no significant direct effect on organizational performance. Employee engagement is shown to mediate the effect of all four exogenous variables on organizational performance, with full mediation on the compensation path and partial mediation on the servant leadership, employee empowerment, and workload paths. These findings imply that improving the organizational performance of local government requires strengthening servant leadership, empowering employees, establishing a fair compensation system, and managing workload proportionally in order to foster employee engagement.
Talent Management and Lecturer Performance: The Moderating Role of Technostress Sriwardani Sriwardani; Eggi Indriani Pratami; Fajar Eryanto Septiawan
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.v4i3.1106

Abstract

Talent management has become an important strategic approach in higher education to enhance lecturer performance, particularly amid the digital transformation that has increased lecturers’ exposure to technology-related work demands. In this context, lecturer performance may depend not only on institutional talent management practices but also on lecturers’ ability to cope with digital work pressures. This study examines the effect of talent management on lecturer performance and the moderating role of technostress among lecturers in higher education institutions. A quantitative cross-sectional survey was conducted involving 200 lecturers from public and private higher education institutions in West Java Province, Indonesia. Data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that talent management has a positive and significant effect on lecturer performance, whereas technostress has a negative and significant effect. In addition, technostress significantly moderates the relationship between talent management and lecturer performance, such that the positive effect of talent management becomes weaker when technostress is higher. These findings indicate that the effectiveness of talent management in improving lecturer performance depends partly on lecturers’ digital work conditions. This study contributes to higher education human resource management literature by integrating talent management and technostress within a single model of lecturer performance. Practically, higher education institutions should strengthen talent management systems while simultaneously reducing technology-related work pressures through digital support, training, and more manageable academic work systems.
Tax Technology Adoption and Corporate Tax Compliance in the Coretax Era: The Moderating Role of External Consultants Jonris Hotman Tua; Basyiruddin Nur; Karsam Karsam; Atik Budi Paryanti; Solihin Solihin; Indra Pradana Singawinata
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.v4i3.1115

Abstract

The implementation of the Coretax system in Indonesia introduces structural demands for Foreign Direct Investment (PMA) companies, requiring alignment between internal financial systems and tax administration requirements. Synthesizing the Technology Acceptance Model (TAM), Contingency Theory, and Stakeholder Theory, this study examines the effects of Artificial Intelligence (AI) and cloud accounting adoption on corporate tax compliance and the moderating role of external tax consultants. The study contributes to the literature by demonstrating how external professional expertise helps align internal digital infrastructure with dynamic tax administration requirements and complex cross-border regulations. Using an explanatory quantitative approach, primary data were collected through structured questionnaires from 150 fiscal functional leaders of PMA companies in the Bekasi industrial cluster. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings show that AI adoption (β = 0.312, p = 0.001) and cloud accounting adoption (β = 0.285, p = 0.003) significantly enhance corporate tax compliance. Furthermore, external tax consultants significantly strengthen the positive effects of AI adoption (β = 0.241, p = 0.011) and cloud accounting adoption (β = 0.198, p = 0.032) on corporate tax compliance. These findings provide strategic insights into corporate fiscal governance in the Coretax era.

Page 32 of 34 | Total Record : 331

 30   31   32   33   34 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026) Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202 Vol. 4 No. 1 (2026): Greenation International Journal of Economics and Accounting (March - April 202 Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob Vol. 3 No. 4 (2025): Greenation International Journal of Economics and Accounting (December 2025 - F Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025) Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202 Vol. 3 No. 3 (2025): Greenation International Journal of Economics and Accounting (September - Novem Vol. 2 No. 4 (2024): Greenation International Journal of Economics and Accounting (December 2024 - F Vol. 2 No. 1 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (March 202 Vol. 2 No. 3 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (September Vol. 2 No. 2 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (June - Au Vol. 1 No. 2 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (June 2023 Vol. 1 No. 1 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (March 202 Vol. 1 No. 4 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (December Vol. 1 No. 3 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (September More Issue