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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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Technology Adoption, Leadership, and Employee Performance in Higher Education: The Mediating Role of Productivity and the Moderating Role of Age Sri Wulandari; Adler Haymans Manurung; Toni Toharudin; Yayan Hendayana
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.v4i4.1394

This study aims to analyze the influence of technology adoption and leadership on employee productivity and performance, and examine the role of age as a moderating variable and productivity as a mediating variable in a higher education environment. The study used a quantitative approach with an explanatory design. The study respondents were 410 permanent employees consisting of 258 lecturers and 152 educational staff. Data collection was conducted through an online questionnaire and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the help of SmartPLS. The results showed that technology adoption had a positive and significant effect on employee productivity and performance. Leadership has a significant effect on productivity, but had a negative and significant effect on employee performance. Furthermore, productivity had a positive and significant effect on employee performance. Moderation tests showed that age significantly strengthened the effect of technology adoption on productivity, but did not moderate the effect of leadership on productivity or the relationship between technology adoption and leadership on employee performance. Mediation tests showed that productivity significantly mediated the effect of technology adoption and leadership on employee performance. These findings confirm that performance optimization in higher education needs to be directed at the effective use of technology, increasing productivity, strengthening digital competencies, and implementing leadership that is adaptive to organizational and employee characteristics.

Digitization of Tax Services and Tax Knowledge: Determinants of Tax Compliance, with the Role of Tax Application Service Providers as a Moderating Variable Agus Sudiasmoro; Susy Suhendra; Tety Elida
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.v4i4.1416

Indonesia’s low tax ratio highlights the need to strengthen factors that promote tax compliance. This study analyzes the impact of the digitization of tax services and tax knowledge on tax compliance, with Tax Application Service Providers (PJAP) serving as a moderating variable. The study employed a quantitative approach, involving a survey of 422 taxpayers who use the PJAP, selected through simple random sampling. The data were analyzed using SEM-PLS. The digitization of tax services and tax knowledge has a positive effect on tax compliance. PJAP significantly strengthens the effect of tax knowledge on tax compliance, but does not strengthen the effect of the digitization of tax services. Optimizing tax compliance requires collaboration between tax authorities and tax service providers to improve tax literacy and develop a roadmap for tax service providers that includes service standardization, system integration, and incentive schemes.

Service Quality in Higher Education as Public Service: A Bibliometric Mapping across Developing Economies with a Focus on Southeast Asia I Made Agus Yudantara; Bambang Santoso Haryono; Akhmad Amirudin
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

Service quality in higher education is an important component of public service performance, since public universities are positioned as public sector organizations, yet research on it is seldom framed explicitly from a public administration perspective. This article aims to map the development of research on higher education service quality in developing economies and to interpret it within a public administration frame, with particular attention to the position of ASEAN and Indonesia. The bibliometric analysis was carried out through the bibliophagy interface of the bibliometric package in the R environment on 840 Scopus-indexed documents published between 2006 and 2025, all originating from developing economies and curated in accordance with the PRISMA 2020 protocol. The mapping shows that the field has grown rapidly, at an average rate of 21.27 percent per year, with ASEAN occupying a prominent position and Malaysia and Indonesia as the two most productive corresponding author countries. The intellectual foundation of the field rests on two pillars, namely the tradition of service quality measurement and a methodological and information systems foundation, while its thematic structure canters on service quality, higher education, and student satisfaction, with a recent shift toward digital learning as well as the reputation and marketing dimensions. These findings reveal that the field remains dominated by marketing and information systems frameworks, while public administration perspectives such as public value, equity, and accountability are not yet prominent, leaving room for a contribution that strengthens the public administration frame in the study of higher education service quality.

Human Resource Upskilling and Reskilling Strategies in the Financial Services Industry in the Digital Era Abdul Bari; Novawiguna Kemalasari; Deby Jannati Gustiwi; Ahmad 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.v4i4.1429

The digital transformation of the financial services industry has fundamentally shifted task structures, competency architectures, and human capital configurations. Process automation, artificial intelligence ( AI ), big data analytics, cloud computing, and distributed ledger technologies are shifting the focus of work from routine transactional activities to analytical, advisory, and professional judgment-based activities. This shift has created a structural skills gap and demands organizational responses in the form of upskilling and reskilling strategies. This study conducted a Systematic Literature Review (SLR) following the PRISMA 2020 protocol and Tranfield et al.'s (2003) three-stage procedure to map the conceptual definitions, theoretical roots, variable structures, and measurement instruments used in upskilling and reskilling research on human resources in financial services. The synthesis results indicate that: (1) Human Capital Theory (Schultz, 1961; Becker, 1964) serves as a grand theory reinforced by the Resource-Based View (Barney, 1991); (2) Dynamic Capabilities Theory, Knowledge-Based View, Social Cognitive Theory, and the technology adoption model (TAM/UTAUT/DOI) act as middle-range theories ; (3) the dominant antecedents are multilevel, encompassing technological, individual, and organizational determinants; (4) the main consequences range from individual performance to digital transformation success and workforce productivity; and (5) organizational support and digital leadership serve as moderating variables, while behavioral intention and digital knowledge management serve as mediating variables. This study offers an integrative conceptual model and a further research agenda for the Indonesian financial services context.

From Recording to Regulation: Integrative Carbon Accounting as a Driver of Energy Transition Regulatory Intensity among Industrial Firms and MSMEs in Indonesia Julia Safitri; Novita Nugraheni; Lintang Putri Estiarto; Tatan Mayandripan; Reni Januarti
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.v4i4.1475

Carbon accounting has been transformed from a mere supplement to sustainability reports to a critical information infrastructure that underpins the formulation of climate policy as a result of the transition to a low-carbon economy. This research investigates the impact of the Integrative Carbon Accounting (MICA) model on the Energy Transition Regulatory Intensity (IRTE) as perceived by corporate entities. A questionnaire-based survey was implemented as a quantitative methodology. The findings suggest that profitability has a detrimental impact on the value of a firm, while firm size and leverage do not have a substantial impact. These results indicate that the integration of structured and credible emissions data into business recording systems results in a reduction in costs. This study broadens the scope of the carbon accounting literature by presenting carbon accounting as an exogenous variable that influences regulatory dynamics, rather than solely a byproduct of regulation.

Eco-Spiritual Local Culture in Community-Based Wetland Tourism: Development and Preliminary Measurement among Pokdarwis Members in Banjarbakula, Indonesia Lola Malihah; Meiske Claudia; Muzdalifah Muzdalifah; Hastin Umi Anisah
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

Community-based tourism depends on how communities interpret environmental responsibility and translate local values into collective destination management. Existing studies on spirituality, culture, and environmental stewardship appear to offer few context-sensitive measures for voluntary tourism organizations. This study aimed to develop and preliminarily assess Eco-Spiritual Local Culture (ESLC) in the Banjarbakula wetland area, Indonesia. A sequential exploratory mixed-methods design was applied. Three conceptual domains (normative eco-spiritual values, relational community values, and collective environmental behavior) and 15 candidate items were formulated from a non-systematic synthesis of 18 articles and interviews with 26 purposively selected stakeholders. The items were administered in a pilot survey of 101 Tourism Awareness Group (Pokdarwis) members, recruited through convenience sampling via Pokdarwis networks in an area comprising 86 groups, and rated on a 5-point Likert agreement scale (1 = strongly disagree to 5 = strongly agree). Exploratory factor analysis used principal axis factoring on a Pearson correlation matrix in R. The Kaiser–Meyer–Olkin (KMO) measure was .842, Bartlett’s test of sphericity was significant (χ² (105) = 472.1, p < .001), and parallel analysis indicated one factor. Thirteen items had loadings of .425 to .741, whereas ESLC2 and ESLC3 (loadings of .357 and .334) were excluded. Cronbach’s α for the 13 retained items was .866. These findings are an initial, exploratory step based on a pilot convenience sample, and the items were discussed within the research team without formal expert review or cognitive pretesting. The study contributes a locally grounded pool of candidate items and an initial one-factor pattern as a basis for further instrument development.

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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

Abstract

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