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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 Impact of Industrial Relations Climate on Employee Engagement and Organizational Performance in the Digital Era Eli Retnowati; Didit Darmawan
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.v4i4.897

This study examines the impact of industrial relations climate on employee engagement and organizational performance in the digital era, focusing on members of Gapeksindo East Java. Using a quantitative approach, data were collected from 100 respondents and analyzed with SmartPLS based on the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The results indicate that industrial relations climate has a positive and substantial effect on employee engagement. Furthermore, employee engagement significantly influences organizational performance, highlighting its role as a key mediating variable. In addition, industrial relations climate also demonstrates a direct positive contribution to organizational performance, although the indirect effect through employee engagement appears more pronounced. The measurement model confirms that all constructs meet the criteria for reliability and convergent validity, with satisfactory outer loadings, composite reliability, and average variance extracted values. The structural model shows strong predictive capability in explaining endogenous variables within the context of construction industry organizations. These findings suggest that fostering a supportive industrial relations climate can enhance employee engagement and ultimately improve organizational performance, particularly in the rapidly evolving digital environment. The study contributes to the literature by providing empirical evidence from a professional association context and offers practical implications for organizational management strategies.

Strategies to Improve the Brand Image of B2B Service Companies Mochammad Mukti Ali; Aris Setiyani; Ida Farida Oesman
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.v4i4.908

This research analyzes the effect of digital marketing on the image of Business-to-Business (B2B) service organizations, with customer satisfaction as an intervening variable. Digital transformation compels B2B providers to develop corporate images through integrated, customer-experience-oriented digital marketing strategies. This quantitative study employs an explanatory design with cross-sectional data. Primary data were gathered via five-point Likert scale questionnaires from 110 respondents across 20 B2B service organizations using purposive sampling. Digital marketing is measured by email, SEO, advertising, content, and social media. Customer satisfaction is assessed through trust and commitment, while company image includes brand reputation, recognition, emotionality, and loyalty. Data analysis used LISREL software with covariance-based Structural Equation Modelling (SEM). Findings indicate that digital marketing significantly and beneficially affects customer satisfaction and corporate image. Moreover, customer satisfaction positively impacts company image and serves as an intervening element that strengthens the relationship between digital marketing and corporate image. B2B organizations should focus on personalized services and consistent brand identity across digital channels. Theoretically, this study enriches literature on digital marketing capabilities, customer satisfaction, and brand equity within B2B service sectors.

Green Awareness as a Mediator of Green Marketing and Green Brand Image on Green Customer Loyalty in Botanical Products Elkunny Dovir Siratan; Christian Haposan Pangaribuan; Aldi Bernatha; Tri Wismiarsi; Budi Kurniawan
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.v4i4.917

This study analyzes the effect of green marketing and green brand image on green customer loyalty, with green awareness as a mediating variable among consumers of Botanical Essential products in Indonesia. This research employed a quantitative approach through a survey of 200 respondents selected using purposive sampling, namely consumers who had purchased or used the products at least twice within the past year. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3. The findings indicate that green marketing has a positive and significant effect on green awareness and green customer loyalty. Green brand image is also proven to have a positive and significant effect on green awareness and green customer loyalty. Green awareness had the strongest effect on green customer loyalty (β = 0.542, p < 0.001) and fully mediated the relationships between green marketing, green brand image, and green customer loyalty. These findings affirm that green customer loyalty is shaped by green marketing, green brand image, and green awareness as a mediating mechanism.

Halal Tourism Development Strategy in Pontianak City: Potentials, Disparities, and Urban Islamic Tourism Ita Nurcholifah; Heny Hidayati; Nurlia Nurlia; Hesham Saleem Al Naggar
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.v4i4.932

Halal tourism studies in Indonesia have largely focused on Sharia-compliant services, such as halal food, worship facilities, and religious tourism, while the development of urban Islamic tourism remains relatively limited. This study analyzes the development of halal tourism through an urban Islamic tourism approach in Pontianak City. Using a qualitative interpretive design, data was collected through interviews, observations, and documentation involving eight informants from academic, government, and community backgrounds, including tourism-related institutions at the provincial and city levels. Data was analyzed using reflexive thematic analysis following Braun and Clarke. The findings show that Pontianak has substantial potential for urban Islamic tourism through the Kapuas River, Pontianak Sultanate Palace, historic mosques, the Equator Monument, and Malay-Islamic cultural heritage. However, further integration is needed across regulation, destination management, promotion, human resources, and public understanding of halal tourism. The study proposes urban Islamic tourism as a framework that extends halal tourism beyond Sharia-compliant services toward the integration of cultural identity, urban space, creative economy, and social cohesion in a multicultural city.

The Role of Owner-Employee Relationship Quality and Perceived Owner Support on Employee Retention through Affective Commitment with Moderation of Environmental Turbulence Heru Sri Wulan; Rohmini Indah Lestari; Adijati Utaminingsih
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.v4i4.955

This study examines how owner–employee relationship quality and perceived owner support affect employee retention, with affective commitment as a mediating variable and environmental turbulence as a moderating variable. Micro, Small, and Medium Enterprises (MSMEs) in Indonesia encounter significant employee retention issues due to high workforce turnover, which disrupts productivity and business continuity. The study employed a quantitative approach with a survey design. The sample consisted of 245 MSME employees from 12 regencies/cities in Java, namely Semarang City, Semarang Regency, Salatiga City, Surakarta City, Kudus Regency, Yogyakarta City, Sleman Regency, Bantul Regency, Surabaya City, Malang City, Sidoarjo Regency, and Gresik Regency, selected using purposive sampling based on predetermined criteria. Data were analyzed using Partial Least Squares-based Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. Among the structural relationships, affective commitment showed a strong direct effect on employee retention (β = 0.495; p < 0.01). The model explained 52.8% of the variance in affective commitment (R² = 0.528) and 61.1% of the variance in employee retention (R² = 0.611), indicating strong explanatory power. These findings confirm that interpersonal relationships between owners and employees are strategic factors in retaining human resources in MSMEs. Practically, MSME owners are encouraged to improve employee retention by fostering trust, recognizing employee contributions, providing consistent support, and strengthening employees’ emotional attachment to the business, especially in uncertain environments.

The Effect of Digital Asset Diversification on Individual Financial Resilience in the Digital Economy Era Ervinna Kristyaningsih; Indarto Indarto; Adijati Utaminingsih
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

The rapid expansion of digital technology has fundamentally altered individual financial management. This study examines the effect of digital asset diversification on individual financial resilience in the digital economy era. Employing a quantitative approach with survey methods, this study involved 150 respondents across five major cities in Indonesia. The data were analyzed using multiple linear regression and moderated regression analysis, with financial literacy as the moderating variable. The results reveal that digital asset diversification, which encompasses digital savings, digital investment, digital insurance, and cryptocurrency, exerts a significant positive effect on individual financial resilience. The diversification index demonstrates a strong correlation (r = 0.712) with the financial resilience score. Respondents who diversified across three or more digital asset categories exhibited financial resilience scores 42% higher than those relying on a single instrument. Digital investment registered the highest coefficient (B = 0.341), followed by digital insurance (B = 0.298), digital savings (B = 0.287), and cryptocurrency (B = 0.142). Financial literacy was confirmed as a moderating variable that amplifies the relationship between diversification and financial resilience. Together, the four dimensions explained 50.7% of the variance in individual financial resilience (R² = 0.507). These findings affirm that the strategic orchestration of multiple digital financial instruments strengthens the financial buffer of individuals against economic shocks and supports long-term economic stability.

Rethinking Budget Accountability Through the Lenses of Organizational Learning and Adaptive Decision Processes Nurlaela Nurlaela; Eka Merdekawati; Adriani Adriani
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.v4i4.1047

Budget accountability has traditionally been positioned as an administrative compliance mechanism that emphasizes the alignment between financial planning, budget realization, and reporting. However, this approach remains insufficient to explain how organizations respond to uncertainty, shifting priorities, and the complexity of decision-making in dynamic environments. This article aims to reconstruct the concept of budget accountability through the perspectives of organizational learning and adaptive decision-making processes. This study employs a qualitative conceptual approach through an integrative literature review of budget accountability, organizational learning, and decision-making theories. The findings indicate that budget accountability is not only determined by transparency, compliance, and formal control, but also by an organization’s capacity to transform budget deviations into learning feedback, refine planning assumptions, and adjust resource allocation responsively. This article proposes an adaptive budget accountability framework consisting of three key dimensions: reflective transparency, learning feedback mechanisms, and evidence-based decision flexibility. The novelty of this article lies in integrating budget accountability with organizational learning theory and adaptive decision-making processes, thereby extending the accountability paradigm from mere compliance toward institutional learning and continuous improvement. The study’s implications highlight the importance of budgeting systems that are not only accurate and regulation-compliant, but also adaptive, evaluative, and strategically oriented.

Associations of Work-Life Balance, Work Stress, and Workload with Turnover Intention among Generation Z Employees in Sleman Regency Sujoko Sujoko; Brilian Brilian
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.v4i4.1064

Turnover intention among Generation Z employees is an important retention concern in Sleman Regency. This cross-sectional study examined associations of work-life balance, work stress, and workload with turnover intention. Using purposive sampling, 108 usable questionnaires were analyzed by multiple linear regression in IBM SPSS Statistics 22. The overall model was significant (F = 14.592, p < 0.001; R² = 0.296; adjusted R² = 0.276). Work-life balance showed a negative but non-significant association (B = -0.009, p = 0.858), whereas work stress (B = 0.200, p = 0.003) and workload (B = 0.191, p = 0.001) showed positive significant associations. Workload had the largest numerical standardized coefficient (β = 0.326), followed by work stress (β = 0.298), without a formal coefficient-comparison test. The findings support prioritizing manageable workloads and stress prevention while maintaining balance-supportive practices.

The Effect of Employer Branding on Job Application Intention in State-Owned Enterprises: The Mediating Role of Corporate Reputation among Final-Year Students and Fresh Graduates in Yogyakarta Sujoko Sujoko; Jujun Dani Irawan
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.v4i4.1065

This study examines whether corporate reputation mediates the effect of employer branding on job application intention toward Indonesian state-owned enterprises (SOEs) among final-year students and fresh graduates in the Special Region of Yogyakarta. A cross-sectional quantitative survey was conducted with 100 respondents selected through purposive non-probability sampling. Eligible respondents were final-year students enrolled at universities in Yogyakarta or graduates who had completed their degrees within the preceding 12 months. Data were collected through an online questionnaire in 2025 and analyzed using partial least squares structural equation modeling with SmartPLS 4.1.0.9. Employer branding had a positive effect on job application intention (β = 0.272, t = 2.080, p = 0.038) and corporate reputation (β = 0.789, t = 16.266, p < 0.001). Corporate reputation also positively affected job application intention (β = 0.492, t = 3.675, p < 0.001) and significantly mediated the employer branding-job application intention relationship (indirect β = 0.388, t = 3.611, p < 0.001). Because the direct and indirect effects remained significant and had the same direction, corporate reputation functioned as a complementary partial mediator; the indirect pathway accounted for approximately 58.8% of the total effect. The model explained 62.3% of the variance in corporate reputation and 52.7% of the variance in job application intention. The findings show that employer branding attracts young talent not only directly but also by strengthening the perceived reputation of SOEs. Theoretically, the study refines signaling theory by demonstrating that employer-controlled messages and socially validated reputation operate as distinct but complementary signals in early career decision-making.

Leverage and Financial Performance during Crisis and Recovery Phases: Evidence from Indonesian Transportation and Logistics Firms Ossi Ferli; Edi Komara; Afifah Damayanti; Alfina Marta; Catur Diah Ayu; Rara Marcella
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.v4i4.1114

This study aims to analyze the effect of leverage on the financial performance of firms in the transportation and logistics industry listed on the Indonesia Stock Exchange throughout the COVID-19 crisis and the economic recovery period. Based on panel regression results indicate that during the crisis period, leverage has a significant positive effect on Return on Assets (ROA) but a non-significant negative effect on Return on Equity (ROE). Conversely, during the recovery period, leverage has a significant negative effect on both ROA and ROE. The moderating roles of firm size and tangibility differ significantly across economic phases. During the crisis period, firm size strengthened the effect of leverage on ROA (β = -0.0736; p = 0.000), contrary to our hypothesis. Conversely, during the recovery period, firm size weakened the negative effect of leverage on ROA (β = 0.0877; p = 0.0227), confirming its buffering role. These contrasting findings suggest that the moderating function of firm size is phase-dependent: it exacerbates leverage risk during crises but serves as a protective factor during recovery. This study is distinctive in its comparison of two distinct economic phases and testing of moderation effects, which has not been extensively conducted in Indonesia's transportation and logistics sector. These findings are expected to provide insights for managers in adjusting their financing strategies based on the economic phase.

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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

Abstract

Abstract

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Abstract

Abstract

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Abstract

Abstract

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