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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 386 Documents

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The Role of Green Infrastructure Investment in Promoting Sustainable Regional Economic Growth in Developing Economies Antje Tuasela; Eni Setianingsih
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.v4i4.923

This study examines the role of green infrastructure investment in promoting sustainable regional economic growth in developing economies, with a case study in Mimika Regency, Indonesia. The research employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. Data were collected from 100 respondents representing diverse stakeholder groups, including small and medium enterprises (SMEs), industrial workers, local communities, academics, and transportation and logistics actors. The measurement model demonstrates strong reliability and validity, with all constructs exceeding recommended thresholds for Cronbach’s alpha, composite reliability, and average variance extracted (AVE). The structural model shows high explanatory power, with R² values of 0.987 for economic productivity, 0.983 for environmental quality, and 0.984 for sustainable regional economic growth. The results reveal that green infrastructure investment has a significant positive effect on both environmental quality and economic productivity. However, its direct effect on sustainable regional economic growth is negative. Environmental quality exhibits a strong positive effect on sustainable growth, while economic productivity shows a negative relationship. Mediation analysis indicates that environmental quality plays a dominant mediating role, with a substantial positive indirect effect, whereas economic productivity contributes a negative indirect effect. These findings suggest that, in developing regions such as Mimika, the benefits of green infrastructure investment are primarily realized through environmental improvements rather than immediate economic productivity gains. The study highlights the importance of prioritizing environmental quality as a key pathway toward achieving sustainable economic growth and provides policy implications for regional development strategies.

The Moderating Role of Government Policy Support for Microenterprises Eri Bukhari; Bintang Narpati
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.v4i4.945

The purpose of this study is to analyze the moderating role of government support policies on business performance in microenterprises in the city of Bekasi, with entrepreneurial orientation as the independent variable. This study employs a quantitative method. The sample was selected using non-probability sampling and purposive sampling techniques, with the unit of analysis being the owners/managers of microenterprises. The total number of valid respondents was 100. Data collection was conducted using a cross-sectional design and analyzed using SmartPLS version 4. The research findings indicate that entrepreneurial orientation influences business performance. These findings indicate that, in practice, government policy support has not yet functioned as an institution that strengthens the entrepreneurial behavior of microbusiness owners. The policies that have been implemented have not yet fully provided the institutional legitimacy needed to serve as adequate facilitators, regulators, and catalysts for translating an entrepreneurial orientation into tangible improvements in business performance.This study still has several limitations, including a small sample size. Future researchers are encouraged to conduct follow-up studies using qualitative or mixed-methods approaches to complement this study, which employed quantitative methods.

Examining the Influence of Technological Innovation and Human Resource Capability on Competitive Advantage and its Implications for Operational Performance Tegar Sangga Buana; Elza Ratna Perbata; Larsen Barasa; Marudut Bernadtua Simanjuntak; Vidya Selasdini Siregar; Imam Fahcruddin
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.v4i4.962

This study addresses the suboptimal operational performance of the Special Terminal of PT Oleokimia Sejahtera Mas (OSM) in Dumai, reflected in service delays, limited technological innovation, and uneven human resource readiness amid rising demand and regulatory pressure. Although these constructs have been widely studied in general port and logistics settings, their joint influence within a single-commodity special terminal remains underexplored. This study examines the effects of technological innovation and human resource capability on competitive advantage and operational performance, positioning competitive advantage as a mediating mechanism. A quantitative, cross-sectional survey was conducted among 190 employees of the OSM Special Terminal, selected through purposive sampling from a population of 350, and analyzed using Partial Least Squares Structural Equation Modeling. The results show that technological innovation and human resource capability are positively associated with competitive advantage, which is in turn associated with stronger operational performance, and that competitive advantage significantly mediates both relationships. The novel contribution of this study is showing that technological innovation converts into performance mainly through customer-facing digital interaction, while human resource capability operates through a slower, relationally mediated pathway, offering an integrative resource-based explanation beyond prior single-antecedent studies.

Digital Financial Literacy and Its Influence on Investment Decision-Making among SMEs Andiena Nindya Putri; Putu Saroyini Piatrini
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.v4i4.975

This study examines the influence of digital financial literacy on investment decision-making among small and medium enterprises (SMEs) in Bali, with financial behavior acting as a mediating variable. The increasing adoption of digital financial services among SMEs highlights the importance of financial literacy in supporting effective business investment decisions. This research aims to analyze the direct and indirect relationships between digital financial literacy, financial behavior, and investment decision-making. The study employed a quantitative approach using a survey method. Data were collected from 98 SME owners and managers in Bali who actively use digital financial services such as mobile banking, QRIS, e-wallets, and online payment platforms. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS. The results indicate that digital financial literacy has a positive effect on financial behavior and investment decision-making. Financial behavior also positively influences investment decision-making and partially mediates the relationship between digital financial literacy and investment decision-making. The findings suggest that SMEs with higher levels of digital financial literacy tend to demonstrate better financial behavior, which contributes to more effective and rational investment decisions. This study contributes to the literature on digital finance and SME development by emphasizing the importance of improving digital financial literacy to strengthen investment capability and business sustainability among SMEs in Bali.

Employee Well-Being and Organizational Commitment among Generation Z Workers Ferdy Leuhery; Venezia Thalia Metekohy; Antonius Ary Setyawan
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.v4i4.978

This study examines the structural relationships determining organizational commitment among Generation Z workers in Ambon, specifically analyzing the roles of Employee Well-Being (EP) and Work Engagement (ME), with an additional structural predictor (RFQ). Utilizing a quantitative approach, a survey was administered to a targeted sample of 120 Generation Z employees across key sectors in Ambon. Data analysis was executed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS. The empirical findings demonstrate high construct reliability and validity across all variables (>0.70). The structural model evaluation reveals exceptionally strong predictive power, with the model explaining 94.5% of the variance in Organizational Commitment (R2=0.945). Path coefficients indicate that the structural predictor (RFQ) exerts a highly potent direct effect on Employee Well-Being (β=0.976), which subsequently acts as a dominant driver for both Work Engagement (β=0.967) and directly onto Organizational Commitment (β=0.858). Specific indirect effect analysis via bootstrapping confirms that Employee Well-Being serves as a powerful and significant mediator between the structural predictor (RFQ) and Organizational Commitment (Confidence Interval: 0.686 to 0.945, excluding zero). Conversely, the indirect paths routed through Work Engagement (ME) as a mediator toward commitment were statistically non-significant, as their confidence intervals encompassed zero. The study concludes that directly fostering robust employee well-being is the most critical and effective mechanism for organizations in Ambon to secure the long-term loyalty and organizational commitment of their Generation Z workforce.

What Drives Investment Decisions in Indonesian Securities Crowdfunding? The Role of Information Quality and Investor Community Regita Amanda Mukti; Khoirul Hikmah; R. Heru Kristanto
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.v4i4.986

This study aims to analyze the determinants of investment decisions in Securities Crowdfunding (SCF) in Indonesia by examining the roles of financial literacy, financial attitude, information quality, investor community, and investment behavior as a mediating variable. The rapid growth of digital investment platforms in Indonesia has increased public participation in SCF, creating a need to better understand the factors influencing investor decisions in this emerging financial ecosystem. Data were collected from 116 respondents who had experience with securities crowdfunding platforms and were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The results show that information quality significantly influences investment decisions (β = 0.380, p < 0.001) and investment behavior (β = 0.330, p = 0.002), while investor community also has a significant positive effect on investment decisions (β = 0.379, p = 0.001) and investment behavior (β = 0.370, p = 0.001). In contrast, financial literacy and financial attitude do not significantly affect either investment behavior or investment decisions. Furthermore, investment behavior does not significantly influence investment decisions (β = 0.048, p = 0.606) and does not mediate the relationships between the independent variables and investment decisions (p > 0.05). The model explains 70.7% of the variance in investment decisions (R² = 0.707). These findings indicate that external informational and social signals play a more prominent role than traditional investor capabilities in shaping investment decisions within securities crowdfunding platforms.

Uncovering the Hidden Logic Behind Corporate Cash Holding Behavior in Emerging Markets Erry Setiawan; Kusiyah Kusiyah; Pilipus Ramandei; Subur Harahap
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.v4i4.1035

Corporate cash ownership is an important issue in corporate finance because it relates to liquidity, investment efficiency, and firm resilience amid economic uncertainty. This study analyzes corporate cash ownership behavior in non-financial companies listed on emerging market capital markets up to 2024. The objective of this study is to examine the determinants of cash ownership and the moderating role of corporate governance quality and investor protection. This study uses panel data regression with a fixed effect approach and dynamic panel models. The results show that firms in emerging markets tend to maintain higher cash levels in response to financing constraints, cash flow volatility, and institutional uncertainty. Growth opportunities and prudential motives have a positive effect on cash ownership, while leverage and access to external financing have a negative effect. Furthermore, corporate governance quality and investor protection significantly moderate the relationship between firm characteristics and cash ownership. Weak institutional environments strengthen prudential motives and agency concerns. This study concludes that corporate cash ownership in emerging markets is shaped not only by financial factors but also by governance and institutional conditions.

Effect of Auditor Independence and Perception Junior Auditor of The Quality Audit Office in Jakarta (Empirical Study on Public Accountants Office Jakarta are Already Registered in OJK) Abdul Bari; Riyan Setiawan; Novawiguna Kemalasari; Deby Jannati Gustiwi; Ahamad Badawi Saluy
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.v4i4.1038

The purpose of this study was made to test and find out Whether there is an influence between Independence and Junior Auditor's Perception of Audit Quality.This research was conducted by taking samples from auditors who are in Central Jakarta Public Accounting Firm. By using the questionnaire as a testing tool and PLS as a tool processing the data from the questionnaire.The results of the study PROVE that Independence influences Audit Quality Because auditors who are in Central Jakarta Public Accountant Firms do not violate the established auditing profession standards while Auditor's Perception does not Affect audit quality Because audit implementation does not Affect the perception between audit quality and the results produced.

Psychological Conditions, Transformational Leadership, and Change Oriented Work Engagement for Employee Adaptive Behavior during Public Sector Change Dinda Aulia Savira; Elok Savitri Pusparini
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.v4i4.1053

This study examines the effects of change meaningfulness, psychological safety, change self-efficacy, and transformational leadership on proactive work behavior and championing behavior through the mediating role of change-oriented work engagement among employees in an Indonesian Government Secretariat Institution undergoing organizational transformation. Using a quantitative survey approach, 414 valid responses were analyzed with PLS-SEM through SmartPLS. The results show that transformational leadership is the strongest predictor of change-oriented work engagement, followed by change self-efficacy and psychological safety, while change meaningfulness has no significant direct effect. Furthermore, change-oriented work engagement significantly mediates the relationship between all predictors and both adaptive behaviors, particularly championing behavior, highlighting its important role in supporting organizational change in the Indonesian public sector.

Transformational Leadership and Employee Engagement: A Systematic Review in the Digital Age Nabila Febriana Wibawa; Nissa Rawindadefi; Eisha Lataruva; Suharnomo Suharnomo
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.v4i4.1086

In an increasingly dynamic and competitive business environment, organizations must maintain a highly engaged workforce to enhance performance and adaptability. Although transformational leadership (TL) has been widely associated with positive employee outcomes, evidence regarding its influence on employee engagement (EE), particularly across different cultural contexts, remains fragmented. This study aims to systematically review the relationship between TL and EE and identify the key mechanisms that explain this relationship. A systematic literature review (SLR) was conducted on Scopus-indexed publications published between 2015 and 2025. A total of 81 articles were initially identified, and 19 studies met the inclusion criteria for detailed analysis. The selected studies were examined to identify patterns, mediating variables, and contextual factors influencing the TL–EE relationship. The findings indicate that TL consistently exerts a positive influence on EE, both directly and indirectly. Several mediating mechanisms were identified, including psychological empowerment, psychological safety, self-efficacy, trust in leaders, job satisfaction, and workplace digitalization. However, studies conducted in Indonesia produced mixed results, suggesting that cultural and organizational contexts may affect the strength and direction of the relationship. In conclusion, transformational leadership plays a significant role in enhancing employee engagement, while contextual factors may influence its effectiveness. These findings contribute to the leadership and organizational behavior literature and provide practical guidance for organizations seeking to strengthen workforce engagement and organizational adaptability in the digital era.

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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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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