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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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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

Abstract

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.
Building Village Fund Accountability through Strengthening Human Resource Competence and Accounting Information Systems: The Strategic Role of Training Quality Dios Nugraha Putra; Afrizal Afrizal; Sri Rahayu; Tona Aurora Lubis
Greenation International Journal of Economics and Accounting Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i4.1206

Abstract

Village Fund accountability is a crucial aspect of achieving transparent and responsible village government governance. Although various efforts have been made through training and the digitalization of village financial management, previous studies still show mixed findings regarding the factors influencing Village Fund accountability. This study aims to analyze the effect of training quality on Village Fund accountability through village apparatus competence and accounting information systems. The research employs a quantitative approach using a survey method involving 1,008 village apparatuses across three districts in Jambi Province. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that training quality has a positive effect on village apparatus competence and Village Fund accountability. Apparatus competence also proves to have a positive effect on accounting information systems and Village Fund accountability. However, accounting information systems do not have a significant effect on Village Fund accountability and thus are unable to mediate the relationship between competence and accountability. These findings indicate that improving Village Fund accountability is more determined by strengthening apparatus competence than by utilizing accounting information systems. The novelty of this research lies in the empirical evidence that apparatus competence serves as the primary mechanism bridging the effect of training quality on Village Fund accountability, while accounting information systems have not yet been able to fulfill this mediating role.
Comparative Analysis of Technical Indicators Accuracy through Backtesting of Historical IHSG Data Period 2021.1–2026.2: Implications for Investment Risk Management R. Adisetiawan; Susi Artati; Denny Asmas; Muhammad Amali
Greenation International Journal of Economics and Accounting Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i4.834

Abstract

This study compares the accuracy of five popular technical indicators — SMA Crossover (50/200), EMA Crossover (50/200), RSI (14), MACD (12,26,9), and Stochastic Oscillator (14,3,3) — through backtesting on daily historical data of the Indonesia Composite Index (IHSG) from January 1, 2021, to February 28, 2026. Using a quantitative descriptive-comparative approach with long-only trading simulation (0.3% round-trip transaction cost), the research evaluates total return, win rate, maximum drawdown, Sharpe Ratio, Sortino Ratio, and parameter sensitivity analysis.Results show that the SMA Crossover (50/200) is the best-performing indicator, recording a cumulative return of +26.4%, win rate of 68.8%, lowest maximum drawdown of -18.7%, Sharpe Ratio of 0.94, and Sortino Ratio of 1.42. All technical strategies outperformed the buy-and-hold benchmark in risk-adjusted returns and reduced maximum drawdown by up to 60%. Parameter sensitivity analysis confirms the robustness of standard parameters.This study provides the first comprehensive backtesting on the IHSG at the aggregate index level for the 2021–2026 period and offers practical implications for risk management among more than 21 million retail investors in Indonesia.
Resource Orchestration In Island-Based SMES: Achieving Marketing Performance Through Competitive Advantage In Rote Ndao, Indonesia I Komang Arthana; Viktorianus M. Da Lopez; Ni Putu Nursiani; Yonas Ferdinand Riwu; Juendiny Chrisna Ekasari
Greenation International Journal of Economics and Accounting Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i4.838

Abstract

This study aims to analyze the mediating role of competitive advantage in the relationship between business network capabilities, human resource competencies, financial factors, and operational factors on the marketing performance of MSMEs in Rote Ndao Regency, Indonesia. The research uses a quantitative approach with survey methods. A sample of 55 MSMEs was selected through proportional stratified random sampling from 11 sub-districts. Data were collected through a structured questionnaire and analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The results of the study prove that competitive advantage significantly mediates the influence of four independent variables on marketing performance. Business network capabilities (β=0.568; p<0.001) and operational factors (β=0.662; p<0.001) had the strongest influence in shaping competitive advantage, followed by HR competence (β=0.561; p<0.01) and financial factors (β=0.384; p<0.05). Competitive advantage had a significant effect on marketing performance (β=0.837; p<0.001). The research model was able to explain 69.2% of the variance in MSME marketing performance. Competitive advantage is able to mediate the influence of business network capabilities, human resource competencies, operational factors, and financial factors on marketing performance. This research makes a theoretical contribution by integrating Resource-Based View and Dynamic Capabilities Theory in the context of MSMEs in disadvantaged areas. The findings of the study prove the critical role of competitive advantage as a mediator in transforming the resources and capabilities of MSMEs into improved marketing performance, especially in the unique context of island-based MSMEs in Eastern Indonesia. The findings recommend the importance of an integrated approach that combines strengthening internal capabilities with external network optimization. Special attention needs to be paid to improving digital competence, facilitating financial access, and strengthening local brand identity to achieve sustainable competitive advantage.
Empowering Local Economy Through Cultural Tourism in Kertalangu, Bali Milla Permata Sunny; I Komang Gede; Komang Endrawan Sumadi Putra; Gede Crisna Wijaya
Greenation International Journal of Economics and Accounting Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i4.852

Abstract

This study examines how cultural tourism, grounded in the indigenous philosophy of Tri Hita Karana, contributes to local economic empowerment in Kertalangu Cultural Village, Bali. Using a qualitative case study approach, data were collected through observations, in-depth interviews, and document analysis, including the 2024 Village Revenue and Expenditure Budget (APBDes). The findings reveal that the principles of spiritual, social, and environmental harmony shape tourism governance, community participation, and environmental sustainability. Village fiscal policies also support empowerment-oriented programs such as MSME development, tourism training, poverty alleviation, and infrastructure improvement. The study demonstrates that Tri Hita Karana functions not only as cultural heritage but also as a socio-cultural governance framework that supports sustainable tourism and local economic transformation. This research contributes to community-based tourism and sustainable development literature by emphasizing culturally embedded governance and participatory development. Practically, the study offers insights for policymakers and tourism planners in developing inclusive and culturally grounded tourism strategies. Kertalangu represents a replicable model for sustainable tourism development in rural and peri-urban contexts.
Do Macroeconomic Variables Influence Real GDP in Indonesia? Evidence From a Vecm Approach Elisabeth Nainggolan; Leylawati Binti Joremi; Desma Erica Maryati Manik; Sri Rezeki; Brilian Moktar; Ngiw Aman Harja
Greenation International Journal of Economics and Accounting Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i4.864

Abstract

This study examines the dynamic relationships between selected macroeconomic variables and real gross domestic product (GDP) in Indonesia. The analysis focuses on inflation, interest rates, the exchange-rate level, and government expenditure using annual secondary data covering 2005–2023, obtained from Statistics Indonesia (Badan Pusat Statistik) and Bank Indonesia. The Vector Error Correction Model (VECM) is employed to examine short-run dynamics and long-run equilibrium relationships following unit-root and Johansen cointegration tests. The Augmented Dickey-Fuller test indicates that all variables are integrated of order one, I (1). The Johansen trace test identifies two cointegrating relationships at the 5% significance level, supporting a VECM with a cointegration rank of two. The normalized long-run estimates reveal negative associations between real GDP and inflation and interest rates, while the exchange-rate level and government expenditure show positive associations. Similar patterns are observed in the short run, with changes in inflation and interest rates negatively associated with real GDP, whereas changes in the exchange-rate level and government expenditure exhibit positive associations. These findings contribute to the empirical literature by providing evidence of the relationships between monetary, external, and fiscal variables and Indonesia's real GDP. The results offer insights into price stability, monetary policy, exchange-rate management, and government expenditure allocation. However, the findings should be interpreted cautiously because of the limited annual sample.
AI-Based E-Tourism Marketing, Electronic Word of Mouth, and Destination Image in Shaping Sustainable Tourist Loyalty: Evidence from Rural Tourism in Indonesia Gampo Haryono; Albetris Albetris
Greenation International Journal of Economics and Accounting Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i4.869

Abstract

This study examines the role of artificial intelligence (AI)-based e-tourism marketing and electronic word of mouth (e-WOM) in shaping destination image and sustainable tourist loyalty in rural tourism. Using a quantitative approach with data collected from 290 respondents, this study applies Structural Equation Modeling (SEM-PLS) to analyze the relationships among variables. The findings reveal that AI-based e-tourism marketing and e-WOM significantly influence destination image, which in turn has a strong effect on sustainable tourist loyalty. In addition, both AI-based marketing and e-WOM directly affect loyalty, although their indirect effects through destination image are stronger. These results highlight the critical role of perception formation in digital tourism marketing. The study contributes to the literature by integrating technological, social, and perceptual dimensions into a unified framework and introducing sustainable tourist loyalty as a long-term outcome. Practically, the findings provide insights for tourism stakeholders in developing adaptive digital marketing strategies to enhance competitiveness and sustainability in rural tourism.
The Role of Marketing Mix (7P) in Increasing The Number of Customers at BNI Bank Jambi Branch Osrita Hapsara; Pupu Sopini; Telly Zuvilla Irwanto; Riko Mappedeceng
Greenation International Journal of Economics and Accounting Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i4.877

Abstract

This research investigates the role of seven P marketing mix in increasing the number of customers at Bank BNI Jambi Branch. The banking industry faces intense competition in customer acquisition, requiring the implementation of effective marketing strategies. Through a structural equation model involving 310 bank customer respondents, this study found that all marketing mix elements including Product, Price, Place, Promotion, People, Process, and Physical Evidence significantly influence customer acquisition at Bank BNI. The findings show that People and Process have the strongest impact, followed by Place and Product. Based on these findings, achieving excellence in service quality through competent human resources and efficient processes should be a priority for sustainable banking marketing. Furthermore, integration of all seven P elements is crucial to create superior customer value and enhance competitive advantage in the banking sector.
The Effectiveness of Tax Regulation Harmonization Law (HPP Law) Implementation on Digital Tax Challenges for Content Creators in Indonesia's Creative Economy: A Mixed-Source Study Islamiah Kamil; Yolifiandri Yolifiandri; Indra Ade Irawan; Hanun Kiyasah Izzah
Greenation International Journal of Economics and Accounting Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i4.916

Abstract

The expansion of Indonesia's digital economy has positioned content creators as economic actors who generate income from advertising, endorsements, affiliate marketing, live streaming, sales commissions, and brand partnerships. This study examines whether the effectiveness of the Tax Regulation Harmonization Law (HPP Law) implementation reduces digital tax challenges faced by creative economy content creators. The study used a quantitative cross-sectional design involving 100 active creators on YouTube, TikTok, and Instagram. Primary data were collected using a structured Likert-scale questionnaire, while secondary data from Socialblade, Noxinfluencer, and Business of Apps were used as contextual reinforcement. The research instrument passed validity and reliability testing before hypothesis testing. Data were analyzed using descriptive statistics, classical assumption tests, simple linear regression, and mixed-source triangulation between self-reported income categories and platform-based estimates. The results show that HPP Law implementation effectiveness has a negative and significant effect on digital tax challenges, with a regression coefficient of -0.509, t-value of -5.745, significance of 0.000, and R2 of 0.252. The triangulation results show that 23% of respondents tended to report lower income categories than platform-based estimates. YouTube creators showed the lowest compliance challenges because AdSense and related dashboard features provide more structured revenue documentation than TikTok and Instagram. The findings indicate that digital tax challenges are not caused solely by unwillingness to comply, but also by fragmented platform income and inconsistent documentation. The study contributes conceptually by linking fiscal psychology, institutional trust, and digital compliance with platform-based income fragmentation.
Financial Risk Management of MSMEs in Facing Global Economic Volatility Muhamad Yamin Noch; Sean Michael Owen Wijaya; Rieneke Ryke Kalalo; Alfiana Alfiana; Wiwit Agustina
Greenation International Journal of Economics and Accounting Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i4.918

Abstract

This study aims to examine financial risk management in Micro, Small, and Medium Enterprises (MSMEs) in the face of increasingly complex global economic volatility. Global economic dynamics characterized by exchange rate fluctuations, inflation, changes in raw material prices, and uncertainty in market demand put significant pressure on the stability of MSME businesses. On the other hand, limitations in financial management, low financial literacy, and limited access to formal financing and digital technology are key challenges that increase the vulnerability of MSMEs to financial risk. This study uses a qualitative approach with a descriptive approach through library research. The data used are secondary data obtained from various sources such as scientific journals, books, official reports, and other related publications. The data analysis technique uses content analysis with the stages of data reduction, data presentation, and conclusion drawing to produce a comprehensive understanding of the phenomenon studied. The results show that MSMEs face various types of financial risks, both internal and external, which require systematic management. Effective cash flow management is a key strategy in maintaining financial stability, while a healthy capital structure and inclusive access to financing also determine the level of business resilience. Furthermore, financial literacy and the use of digital technology play a crucial role in enhancing MSMEs' ability to identify and manage risks. Adaptive strategies such as business diversification and collaboration among MSMEs have also proven effective in navigating global economic uncertainty. Government policy support and the implementation of financial principles, including those based on Sharia, are key factors in creating a sustainable risk management system. In conclusion, strengthening financial risk management is a strategic step that must be taken to increase the resilience and sustainability of MSMEs amidst global economic volatility. Therefore, synergy is needed between business actors, the government, and relevant institutions to improve financial literacy, expand access to financing, and encourage the digital transformation of MSMEs so they can compete and develop sustainably.

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