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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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Determinants of User Satisfaction with the Padang Mobile Super App: The Mediating Role of Trust and the Moderating Role of Intention to Use Elfiswandi Elfiswandi; Ramdani Bayu Putra; Chintya Ones Charli; Omia Crefioza; Ai Elis Karlinda; Della Asmaria Putri; Azhari Rahmat
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.v4i4.1109

Abstract

This study empirically investigates the determinants of user satisfaction with Padang Mobile, a government-developed super app deployed by the Padang City Government, West Sumatra, Indonesia. Drawing upon the Technology Acceptance Model (TAM) and the Information Systems Success Model, an integrated conceptual framework was developed incorporating Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) as primary antecedents, Trust as a mediating variable, and Intention to Use as a moderating variable. Data were collected from 1,111 productive-age residents across all 11 kecamatan of Kota Padang through purposive sampling with proportional distribution, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. Results confirm that PEOU is the dominant predictor of Trust (β = 0.716), while both PU and Trust exert significant positive effects on User Satisfaction. Notably, PEOU's effect on satisfaction operates exclusively through Trust as a full mediator, whereas PU's effect is partially mediated by Trust. Intention to Use significantly moderates the Trust–Satisfaction relationship, marginally attenuating rather than amplifying it, suggesting that highly motivated users impose elevated expectations that trust alone cannot fully satisfy. These findings extend TAM and IS Success Model theorization in the e-government super app context and offer evidence-based recommendations for enhancing citizen adoption and satisfaction with government digital platforms in developing economies.
Analysis of Sustainable Finance in Financing the Development of an Integrated Drinking Water Supply System Rhendi Ramdhani; Agus Maolana Hidayat; Putu Nina Madiawati
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.v4i4.1174

Abstract

Access to reliable, affordable, and sustainable drinking water remains a major development challenge in Indonesia, while the development of integrated drinking water infrastructure requires substantial long-term investment, appropriate financing structures, and effective risk allocation. This study analyzes the financial feasibility, sustainability, and risk resilience of financing an integrated upstream–downstream Drinking Water Supply System (DWSS) through a consortium-based Build–Operate–Transfer scheme. The research employs an applied quantitative approach with a single-case-study strategy using secondary project data. The analysis includes profit-and-loss projections, cash-flow projections, a 70:30 debt–equity financing structure, and capital budgeting indicators consisting of Net Present Value, Internal Rate of Return, and Payback Period. Project IRR is compared with the Weighted Average Cost of Capital, while Equity IRR is evaluated against the required shareholder return. A deterministic ESG-based sensitivity analysis is conducted under base-case, green investment, social affordability, downside-risk, and ESG-optimization scenarios by varying CAPEX, OPEX, debt, revenue, and Non-Revenue Water. Financial risks are further assessed using a risk matrix covering probability, impact, feasibility consequences, and mitigation measures. The results show that the project is financially feasible in the base case, with a Project IRR of 11.32%, exceeding the WACC of 9.67%, positive project and equity NPVs, and payback periods within the cooperation period. At the equity level, the IRR reaches 13.28%, exceeding the 12.22% target. Sensitivity analysis identifies revenue decline and tariff affordability as the most critical risks, while CAPEX, OPEX, debt, and NRW remain manageable through operational efficiency. The study recommends take-or-pay arrangements, blended finance, tariff-review mechanisms, NRW reduction, financing optimization, and integrated risk governance to maintain bankability, affordability, resilience, and long-term sustainability.
The Influence of Emotional Intelligence and Work-Life Balance on Service Performance Mediated by Employee Commitment to Online Motorcycle Taxi Drivers or Partners in Jabodetabek Agus Dharmanto; Tri Widyastuti; Ni Nyoman Sawitri; Djuni Thamrin
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.v4i4.1188

Abstract

This study examines the influence of emotional intelligence and work-life balance on service performance, mediated by employee commitment, among online motorcycle taxi drivers or partners in Jabodetabek. This study employed a descriptive quantitative approach involving 234 online motorcycle taxi drivers from Gojek, Grab, and Maxim. The sample was selected using non-probability sampling with an accidental sampling technique. Data were collected through primary and secondary sources using a 1–5 Likert scale and analyzed using SmartPLS. The analysis included validity, reliability, outer model, inner model, and hypothesis testing. The results indicate that: (1) emotional intelligence has a positive and significant effect on employee commitment; (2) work-life balance has a positive and significant effect on employee commitment; (3) emotional intelligence has no significant effect on service performance; (4) work-life balance has no significant effect on service performance; (5) employee commitment has a positive and significant effect on service performance; (6) emotional intelligence has no significant effect on service performance through employee commitment; and (7) work-life balance has a positive and significant effect on service performance through employee commitment. This study contributes novelty by examining the relationships among emotional intelligence, work-life balance, employee commitment, and service performance within digital platform-based work, particularly among online motorcycle taxi drivers in Jabodetabek.
Digital Financial Capability and SME Financial Performance: Parallel Mediation through Accounting Information Quality and Financial Decision Quality in Bekasi, Indonesia Maidani Maidani; Muhammad Richo Rianto; Rinjani Rinjani; Sugiarto Prajitno
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.v4i4.1230

Abstract

The rapid development of digital financial services has encouraged Micro, Small, and Medium Enterprises (MSMEs) to adopt digital technologies in managing their business finances. However, digital financial capability does not necessarily translate into improved financial performance. This study examines the relationship between Digital Financial Capability and SME Financial Performance through the parallel mediating roles of Accounting Information Quality and Financial Decision Quality among MSMEs in Bekasi City, Indonesia. A quantitative approach with an explanatory research design was employed. Data were collected from 120 MSME owners (n = 120) using accidental sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that Digital Financial Capability is positively and significantly associated with Accounting Information Quality and Financial Decision Quality, while Accounting Information Quality is positively and significantly associated with SME Financial Performance. In contrast, Digital Financial Capability and Financial Decision Quality do not show significant direct associations with SME Financial Performance. Furthermore, Accounting Information Quality significantly mediates the relationship between Digital Financial Capability and SME Financial Performance, whereas Financial Decision Quality does not provide a significant mediating effect. These findings indicate that the two parallel mediation mechanisms operate differently, with the information-based pathway through Accounting Information Quality being more effective in translating Digital Financial Capability into financial performance. This finding highlights the importance of strengthening internal financial management processes to ensure that digital financial capabilities are effectively transformed into useful accounting information and, ultimately, better financial outcomes. Overall, the findings suggest that Digital Financial Capability alone does not necessarily translate into improved SME financial performance without effective internal financial management mechanisms.
Transforming Financial Literacy into Business Performance: The Dual Parallel Mediating Roles of Financial Management Capability and Digital Capability in Coffee Shop MSMEs Adi Wibowo Noor Fikri; Muhammad Richo Rianto; Choiroel Woestho
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.v4i4.1268

Abstract

Amid growing competition in the culinary sector, how financial literacy translates into business performance remains a critical research gap. Grounded in the Resource-Based View (RBV) and Dynamic Capability Theory (DCT), this study investigates the parallel mediating roles of Financial Management Capability and Digital Capability between Financial Literacy and MSME Performance among coffee shop MSMEs in Bekasi City. A quantitative explanatory research design was applied to a sample of 120 owner-managers selected via purposive sampling based on operational longevity and digital payment adoption. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4. The empirical results demonstrate that Financial Literacy has no direct significant effect on MSME Performance. However, Financial Literacy strongly enhances both Financial Management Capability and Digital Capability, which in turn significantly improve MSME Performance, confirming a full parallel mediation mechanism. The study’s novelty lies in empirically proving within an integrated RBV-DCT framework that intangible financial knowledge yields a sustained competitive advantage only when converted into concrete operational managerial routines and digital capabilities.
Analysis of Bank-Specific Variables Viewed by Investors: The Impact of Intellectual Capital, Good Corporate Governance, Liquidity, and Solvency on the Value of Banking Firms in Indonesia Hammad Hammad; Hari Gursida; Yohanes Indrayono
Greenation International Journal of Economics and Accounting Vol. 3 No. 4 (2025): Greenation International Journal of Economics and Accounting (December 2025 - F
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i4.1325

Abstract

Bank-specific attributes may enhance profitability while conveying risks that reduce market valuation. Prior studies offer inconclusive findings and rarely examine net interest margin (NIM) as the mechanism linking intellectual capital (IC), good corporate governance (GCG), the loan-to-deposit ratio (LDR), and the capital adequacy ratio (CAR) to bank value. This study investigates their direct and NIM-mediated effects on price-to-book value (PBV). The sample comprises 26 Indonesian listed banks observed during 2018-2025, yielding 208 balanced panel observations. Both equations were estimated using random-effects Panel EGLS with White period robust covariance; indirect effects were evaluated using the robust Goodman test. IC and LDR positively affect NIM, whereas GCG and CAR do not. GCG and NIM positively affect PBV; IC and CAR are insignificant. LDR has a significant negative direct relationship with PBV, contrary to the hypothesized direction. NIM mediates only the LDR-PBV relationship: its positive indirect effect opposes the negative direct effect. The study's novelty is identifying this competitive mediation, showing that lending intensity improves valuation through interest-margin performance while investors simultaneously discount liquidity and credit risks.
The Influence of Sustainable Skills Training on The Achievement of Decent Work and Economic Growth Through Improving Human Resources Competence: A Study at The Agricultural Extension Center in Indragiri Hilir District Ahmad Rifa’i; Widyawati Widyawati; 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.v4i4.859

Abstract

Achieving SDG 8, Decent Work and Economic Growth, in the agricultural sector requires competent and adaptive human resources, particularly in agricultural extension institutions that directly support farmer empowerment, productivity improvement, and local economic development. However, empirical evidence explaining how sustainable skills training contributes to SDG achievement through human resource competence remains limited, especially in developing-country extension contexts. This study examines the influence of Sustainable Skills Training on SDG 8 Achievement through Human Resource Competency Improvement among agricultural extension workers at Agricultural Extension Centers (BPP) in Indragiri Hilir Regency, Indonesia. A quantitative approach using Structural Equation Modeling - Partial Least Squares (SEM-PLS) was applied to data collected from 104 agricultural extension workers through saturated sampling. The measurement model showed acceptable internal consistency and convergent validity, with Cronbach’s Alpha values above 0.85, Composite Reliability values above 0.90, and AVE values above 0.73. The structural model demonstrated strong explanatory power, with R² = 0.893 for SDG Achievement and R² = 0.837 for HR Competence Improvement. Predictive relevance was indicated by a manually calculated Q-square value of 0.983, while the SRMR value of 0.100 indicated marginal model fit. The findings show that Sustainable Skills Training strongly contributes to HR Competence Improvement, and HR competence functions as the main mechanism linking training to SDG 8 Achievement. However, the path coefficient for HR Competence Improvement → SDG Achievement exceeded the conventional standardized range, indicating the need for cautious interpretation due to potential construct overlap and multicollinearity. The novelty of this study lies in demonstrating that HR competence serves as a central pathway through which sustainable skills training supports SDG 8 achievement in local agricultural extension institutions. Future studies should refine the measurement model, validate predictive relevance using Blindfolding or PLSpredict, and test alternative model specifications to improve construct discriminability.
Fundamental Determinants of Stock Prices: Evidence from Manufacturing Firms Listed on the Indonesia Stock Exchange Susan Grace Veranita Nainggolan; Amirul Afif Muhamat; Desma Erica Maryati; Linda Wahyu Marpaung
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.v4i4.866

Abstract

This study examines the effects of fundamental factors on the stock prices of manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2019–2023. The independent variables comprise profitability (Return on Assets/ROA), liquidity (Current Ratio/CR), leverage (Debt-to-Equity Ratio/DER), and earnings performance (Earnings per Share/EPS). Using secondary panel data and panel regression analysis, the study evaluates both individual and joint effects of these variables on stock prices. The results show that ROA and EPS have positive and statistically significant effects on stock prices, whereas DER has a negative and significant effect. CR does not exhibit a statistically significant effect. Collectively, the fundamental variables significantly explain variations in stock prices, underscoring the relevance of firm-level financial performance in equity valuation. This study contributes empirical evidence from an emerging-market context by clarifying the relative roles of profitability, liquidity, leverage, and earnings performance in explaining stock-price variation. The findings offer practical implications for investors and corporate managers in interpreting financial indicators and making more informed investment and financing decisions.
Effect of Red Flags, Workload, and Time Pressure on Auditors Ability to Detect Fraud with Professional Skepticism as a Moderating Variable (Empirical Study of Public Accounting Firms in South Jakarta) Reko Saprianto; Nurlaila Bazarwati
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.v4i4.872

Abstract

With professional scepticism serving as a moderating variable, this research seeks to ascertain the impact of red flags, workload, and time constraint on auditors' capacity to identify fraud. This research employs a quantitative approach by using SmartPLS 4.0 software for Path Analysis. The participants in this research are one hundred auditors from South Jakarta's Public Accounting Firms (KAP). This research used convenience sampling as its sampling strategy. The data used are derived from primary sources, namely a survey of one hundred auditors. The research found that auditors' capacity to identify fraud is unaffected by red flags. Nevertheless, auditors' capacity to identify fraud is greatly affected by workload and time constraints. Red flags, workload, and time pressure all had an impact on auditors' capacity to spot fraud, and professional scepticism failed to act as a moderator in this connection.
The Impact of Exports, Unemployment, Human Development, and Farmers’ Terms of Trade on Income Inequality in Indonesia Muhammad Rozali; Mohammad Sofyan; Mochamad Ramza Rapier Gussa; Abdul Gofur; Dwiwahjuni Wulandari
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.v4i4.883

Abstract

This study aims to analyze the impact of exports, unemployment rate, human development index, and farmers’ terms of trade on income inequality in Indonesia. Income inequality remains a major issue despite uneven economic growth across regions. This study employs a quantitative approach using panel data covering 33 provinces over the period 2019–2025. The analysis method used is panel data regression, with the fixed effect model selected as the best model based on model selection tests. The results show that the human development index and farmers’ terms of trade have a negative and significant effect on income inequality, while exports and unemployment rate have no significant effect. These findings indicate that improving human capital and farmers’ welfare plays an important role in reducing income inequality. This study contributes to the empirical literature on inequality determinants and highlights the importance of inclusive development through human capability enhancement and the agricultural sector.

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