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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 331 Documents

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Demarcating Administrative Disputes and Transfer Pricing Fraud: A Corporate Mens Rea Reconstruction Model Dani Roberto Simanjuntak; Basyiruddin Nur; Ahalik Ahalik; Karsam Karsam; Atik Budi Paryanti; Solihin Solihin
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.v4i3.1116

This study addresses the legal uncertainty in distinguishing bona fide administrative disputes under the Arm’s Length Principle (ALP) from criminal tax fraud in transfer pricing practices in Indonesia. Utilizing a juridical-normative approach combined with comparative legal analysis, this paper evaluates four landmark judicial precedents (PT Astra International Tbk, PT Asian Agri Group, PT Adaro Indonesia, and PT Kaltim Prima Coal) against PMK 172/2023, OECD DEMPE standards, and international corporate criminal liability doctrines. The findings indicate that the boundary between administrative adjustments and criminal prosecution relies on substantiating economic substance and corporate intent (mens rea), rather than nominal tax correction thresholds. This paper contributes three conceptual frameworks: (1) the Four-Layer Transfer Pricing Fraud Test, (2) the Corporate Mens Rea Reconstruction Model, and (3) the Forensic Early Warning Framework. Grounded in utilitarian theory and the ultimum remedium principle, the study advocates for prioritizing restorative administrative sanctions to maximize state revenue recovery while safeguarding the national investment climate.

Organizational Transformation in Hybrid Contexts: Integrating Ambidexterity and Dynamic Capabilities – A Systematic Literature Review Kurniana Kurniana; Bambang Juanda; Anny Ratnawati; Zenal Asikin
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.v4i3.1155

This study aims to examine and integrate the perspectives of ambidexterity and dynamic capabilities in explaining organizational transformation, particularly within hybrid organizational contexts. Although both perspectives have been widely applied in strategic management literature, prior studies tend to treat them separately, resulting in a limited understanding of the mechanisms underlying organizational transformation. This study employs a systematic literature review approach following the PRISMA protocol. Data were collected from Scopus and Web of Science databases, focusing on peer-reviewed journal articles published between 2010 and 2025. The selection process involved identification, screening, eligibility assessment, and inclusion stages to ensure the quality and relevance of the selected studies. The findings indicate that ambidexterity plays a critical role in balancing exploration and exploitation, while dynamic capabilities function as key mechanisms through sensing, seizing, and transforming processes. The integration of these perspectives provides a more comprehensive framework for understanding how organizations achieve sustained transformation, particularly in managing the complexity of institutional logics within hybrid contexts. This study contributes to the literature by developing an integrated conceptual framework linking ambidexterity and dynamic capabilities in organizational transformation. It also identifies key research gaps and proposes a future research agenda, particularly in the context of hybrid organizations and dynamic institutional environments.

Determinants of Employee Performance in the Digital Age: the Role of Technology Adoption, Communication Skills and Transformational Leadership Style in Oil and Gas Facility Maintenance Service Companies Anang Wahyudi; Adler Haymans Manurung; Nera Marinda Machdar; Tyna Yunita
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.v4i3.1171

This study aims to examine the influence of technology-adoption leadership style and communication skills on employee performance at oil and gas facility maintenance service companies in the Jakarta area. This is a quantitative study. The sampling method used was purposive sampling to ensure that the sample obtained was appropriate for the study’s objectives. The population of this study consisted of employees at oil and gas facility maintenance companies in the Jakarta area, specifically project operations staff. The sample size was 211 respondents. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that leadership style has a positive and significant effect on employee performance. Communication skills also have a positive and significant effect on employee performance. Technology adoption, furthermore, has a positive and not significant effect on employee performance.

Influence Factor Fundamental, Volume Trading and Market Value Added to Stock Prices of Technology Sector Companies on IDX Period 2021– 2024 Mulyadi Mulyadi; Widi Winarso; Hartanti Hartanti; Yani Restiyani Widjaja
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.v4i3.1178

This study aims to examine and analyze the influence of fundamental factors represented by the current ratio, return on equity, and debt-to-equity ratio, as well as trading volume and market value added variables on the stock prices of Teknologial sector companies listed on the Indonesian Indonesian Stock Exchange (BEI) during the 2021–2024 period. This study uses a quantitative approach with secondary data obtained from published financial reports and stock market data. The study population includes all Teknologial sector companies listed on the BEI, while the sampling technique used is purposive sampling with certain criteria, resulting in 12 companies as research samples with an observation period of five years. The data analysis method used is panel data regression with the help of Eviews 13 software. The results show that partially the current ratio, debt-to-equity ratio, and trading volume have a significant effect on stock prices, indicating that the level of liquidity, capital structure, and trading activity play an important role in determining stock value in the market. Conversely, return on equity and market value added do not have a significant effect on stock prices, indicating that equity-based profitability and market value added are not always the main considerations for investors in this sector. Simultaneously, the current ratio, return on equity, debt to equity ratio, trading volume, and market value added have a significant effect on stock prices, which means that a combination of fundamental factors, market activity, and investor assessments can collectively influence stock price movements of Teknologial sector companies in the BEI.

Financial Governance and Accountability of Tourism Villages in Indonesia: A Systematic Literature Review and Bibliometric Analysis Rieke Sri Rizki Asti Karini; Khoirul Fajri; Sharon Christine Yumaningtyas; Heni Novia Fitri
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.v4i3.1194

Financial governance and accountability play a crucial role in ensuring the sustainability of tourism villages in Indonesia by promoting transparency, efficient financial management, and community participation. However, existing studies remain fragmented and predominantly focus on individual case studies, limiting a comprehensive understanding of this research field. This study aims to systematically review and map the scientific development of financial governance and accountability in Indonesian tourism villages by integrating a Systematic Literature Review (SLR) with bibliometric analysis. Literature was collected from the Scopus database following the PRISMA 2020 guidelines, while bibliometric mapping was conducted using Bibliometrix and VOSviewer to examine publication trends, collaboration patterns, citation structures, and thematic evolution. The findings reveal a steady increase in research over the past decade, reflecting growing scholarly attention to governance and sustainable rural tourism. Nevertheless, the literature remains multidisciplinary and conceptually fragmented. Transparency, accountability, community participation, institutional capacity, and good governance emerge as the dominant themes, whereas digital financial governance, internal auditing, financial risk management, and performance measurement remain underexplored. This study contributes by providing an integrated overview of the intellectual landscape and identifying research gaps that may guide future studies and support evidence-based policy for sustainable tourism village governance.

Tax Audits and Firm Value: The Moderating Role of Tax Risk in Publicly IDX-Listed Companies Kristiyawati , Kristiyawati; Krisnawati, Astrie
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

Tax compliance oversight has long been treated by capital market participants as a proxy for governance quality, yet whether a tax audit itself moves the needle on how a firm is valued remains an open empirical question, particularly outside the handful of jurisdictions where such studies have concentrated. This paper investigates whether tax audits affect firm value among IDX-listed companies and whether tax risk, measured through the volatility of the effective tax rate, conditions that relationship. Drawing on a purposively selected panel of 117 firms administered under the Tax Office for Listed Companies (KPP PMB) and observed over five years following their audited tax year (2015–2019), the study estimates a random effects model with firm-clustered standard errors, following selection through the Chow, Hausman, and Lagrange Multiplier tests. Firm value is proxied by Tobin’s Q; tax audit is captured through a dummy indicator, capturing audit occurrence rather than audit outcome as a distinction from prior studies that have typically linked firm valuation to assessment results, penalties, or settlement amounts; tax risk is proxied by the standard deviation of the effective tax rate. Neither the direct effect of tax audit on firm value nor the interaction between tax audit and tax risk reaches conventional significance thresholds, and the model’s explanatory power is minimal (R² = 0.0014). These results suggest that, at least within this institutional setting, a tax audit’s mere occurrence provides too little economic information to move investor valuation, and tax risk, as operationalized here, has not yet become a lens through which the market filters audit-related signals. By isolating the valuation effect of audit occurrence itself, independent of audit findings, this study extends Signaling and Legitimacy Theory to a dimension of tax enforcement that prior audit-outcome-focused research has left largely untested. The paper closes by situating these null findings within Signaling and Legitimacy Theory and by outlining measurement refinements that future work might pursue.

Economic Value Added of Ant Sugar and Printed Palm Sugar (Arenga pinnata Merr.) in Cikadu District, Cianjur Regency Yuliana Samantha; Euis Dasipah; Ronnie Susman Natawidjaja; Tomy Perdana; Firman Sutarman Hasan; Febry Syaman Hasan
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.v4i3.1231

Indonesian people know palm sugar as one of natural sweeteners, it is used as a supplement to food and drink because it has a distinctive flavor not found in sugar cane. One diversification of palm sugar products is ant sugar. It is a palm sugar in form of a crystal. It is said to be called ant sugar because it looks like an ant house. Process of making it is longer than coconut sugar or palm sugar. This research compared compared it to printed sugar and palm sugar based on socioeconomic conditions and agribusiness income. Samples using Solvin's Formula, 64 ant sugar and 30 scattered sugar farmers’ respondents. Conclusions: Value-added ratio of palm sugar businesses is said to be still low but still profitable; Income of palm sugar plantation is difference between income and total production cost and average income is IDR 2,295,537.78 each month; Income of palm sugar cultivation is difference between income and total production cost and average income is IDR 1,135,535.90 each month.

Analysis Of the Contribution of Regional General Hospitals to Regional Economic Growth in Jakarta Panji Putranto; Frida Geriyas
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.v4i3.1240

Regional economic growth is not only determined by physical investment and the industrial sector, but also by the quality of human resources, especially public health. Public health services through regional general hospitals have a strategic role in increasing productivity, reducing the economic burden due to disease, and encouraging local economic activities. In Jakarta as a metropolitan area with high socio-economic complexity, the optimization of public health services has the potential to make a significant contribution to regional economic growth. However, empirical studies that analyze the contribution of hospital services to regional economic growth based on public perception are still limited. This study aims to determine the development of public health services in DKI Jakarta in recent years (reviewed from the hospital, service coverage, and public health output), to determine the development of regional economic growth of DKI Jakarta in the study period, and to find out that public health services have a significant contribution to regional economic growth in DKI Jakarta. This research is quantitative using descriptive and verifiable research methods. The population of this study is residents of DKI Jakarta who have been treated at hospitals in the Jakarta area with a sample of 100 respondents. Data processing uses a simple regression analysis technique, with data processing using SPSS. The results of the study show that public health services at Jakarta Hospital are in the category of good to good and the economic growth of the Jakarta region is in the category of good to good and public health services organized by the regional general hospital in Jakarta make a significant contribution to regional economic growth.

Leadership in Digital Transformation of the Public Sector: A Systematic Literature Review Harsya, Teuku Riefky; Firmansyah, Rian; Napitupulu, Tumpal Raines; Hutagaol, Poltak Maruli John Liberty
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.v4i3.1247

Digital transformation in the public sector is a complex and multidimensional change process in which leadership plays a central yet insufficiently mapped role in the literature. This study aims to systematically review the literature on leadership in public sector digital transformation to identify dominant leadership roles, success factors, and barriers. Using a Systematic Literature Review (SLR) approach based on the Scopus database with PRISMA selection flow, this study examined 33 articles from 398 initial records published between 2015 and 2025. Bibliometric analysis was conducted using VOSviewer to map research trends and clusters. The results reveal three main findings: (1) transformational, digital, and strategic leadership are the most dominant roles, forming a complementary triad model; (2) organizational culture, digital capability, and stakeholder engagement are the key determinants of transformation success; and (3) institutional-bureaucratic barriers, leadership capability gaps, and human resource resistance are the most critical challenges. This study concludes that the success of digital transformation in the public sector is not determined by technology investment alone, but by leadership maturity that integrates strategic vision, organizational agility, and public value simultaneously.

Organizational Climate and Vocational High School Teachers’ Performance: The Mediating Role of Organizational Commitment in Batam, Indonesia Rudi Yanto Batara Silalahi; Sahara Sahara
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.v4i3.1278

Teacher performance in vocational high schools is crucial in preparing students to meet the demands of the workforce. However, empirical evidence regarding the influence of organizational factors on teacher performance in vocational education remains limited. Therefore, this study examines the influence of organizational climate on teacher performance, with organizational commitment as a mediating variable. A quantitative survey design was used to collect data from 174 vocational high school teachers in Batam, Indonesia. The collected data were then analyzed using Structural Equation Modeling with LISREL 8.8 software. The statistical findings of the study (Path coefficients: OCL→ OCO = 0.91, t=14.88; OCO → VTP = 0.32, t = 4.29; OCL→ VTP = 0.63, t = 7.43; mediation effect = 0.29, t = 4.16), indicate that organizational climate has a significant positive influence on both organizational commitment and teacher performance. Furthermore, organizational commitment was found to act as a partial mediator. Among the variables studied, organizational climate had the most dominant direct effect on teacher performance. The novelty of this study lies in the role of organizational commitment as a partial mediator of organizational climate in enhancing teacher performance at vocational schools in industrial and free trade zones. These findings offer practical insights for school administrators to foster an organizational climate, specifically a school environment that provides a sense of security to strengthen teacher commitment and improve teacher performance.

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Home Page

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Editorial Team

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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