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Hendri Mauliansyah
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Jalan Bahagia No.17 C, Dusun Lampoh Lubhouk, Desa Punge Blang Cut, Kecamatan Jaya Baru Kota Banda Aceh, Provinsi Aceh, Indonesia
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Global Research in Economics and Advanced Theory
Published by GABUNGAN RISET EDUKASI DAN EKSPLORASI TEORI
ISSN : -     EISSN : 31233449     DOI : -
Core Subject : Religion, Economy, Humanities, Education, Social,
Religion Humanities Economics, Econometrics & Finance Social Sciences Other
GREAT (Global Research in Economics and Advanced Theory) (ISSN-E 3123-3449) adalah jurnal internasional yang menggunakan sistem peer review ganda dan terbuka, yang menerima artikel penelitian berkualitas tinggi, asli, dan didukung secara teoritis di bidang ekonomi. Hal ini mencakup, namun tidak terbatas pada, studi di bidang manajemen, akuntansi, akuntansi Islam, keuangan, strategi bisnis, kewirausahaan, dan bidang lain yang terkait dengan pengembangan ekonomi dan bisnis. Jurnal GREAT diterbitkan oleh Gabungan Riset Edukasi dan Eksplorasi Teori. Jurnal ini menerbitkan berbagai karya akademik, termasuk artikel penelitian, makalah konseptual, laporan studi kasus, ulasan, dan pembahasan tentang isu-isu kontemporer dalam ekonomi dan bisnis (lihat Tujuan dan Ruang Lingkup & Etika dan Pelanggaran). Artikel dalam jurnal ini diterbitkan empat kali setahun (empat edisi per tahun), pada bulan Februari, Mei, Agustus, dan November. Manfaat bagi Penulis: Kami juga menyediakan berbagai manfaat bagi penulis, seperti akses gratis ke PDF yang diterbitkan, kebijakan hak cipta akses terbuka, dan visibilitas internasional yang luas.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 2 No 4 (2025): GREAT Journal" : 5 Documents clear
RELIGIOSITY AND ETHICAL DECISION-MAKING IN ISLAMIC FINANCE: EVIDENCE FROM ACEH Hendri Mauliansyah; Sharihan Bin Shahidan
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 4 (2025): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v2i4.83

Abstract

This study explores how religiosity operates as a behavioral and moral foundation for ethical decision-making in Islamic finance within the distinctive socio-legal context of Aceh, Indonesia. Unlike prior studies that conceptualize ethical conduct primarily as an outcome of formal Shariah compliance, this research adopts an interpretive perspective to examine how religious values are internalized, negotiated, and enacted in everyday financial practices. Drawing on qualitative data from in-depth interviews and focus group discussions with Islamic finance practitioners, Shariah scholars, community leaders, and small business actors, the study employs thematic analysis to uncover the moral logics underlying ethical financial behavior. The findings demonstrate that religiosity functions not merely as an individual attribute but as a socially embedded moral framework shaped by communal norms, institutional trust, and local regulatory arrangements. Participants consistently framed ethical financial decisions as religious obligations rooted in accountability to God, while simultaneously navigating tensions between Shariah ideals and market-based economic pressures. These tensions were particularly salient among small business actors who confronted practical constraints in maintaining Shariah compliance while pursuing financial sustainability. The study further reveals that ethical decision-making is mediated by financial literacy and perceptions of institutional credibility, suggesting that religiosity alone is insufficient without supportive educational and organizational structures. This research contributes to qualitative and critical scholarship in Islamic finance and business ethics by advancing a contextualized understanding of religiosity as a relational and practice-based phenomenon. The findings highlight the importance of integrating ethical education, community engagement, and institutional governance to strengthen ethical integrity and long-term sustainability in Islamic financial systems.
ANALYSIS OF FAIR VALUE MEASUREMENT ON INVESTMENT PROPERTY AND ITS EFFECT ON FINANCIAL PERFORMANCE M. Shabri Putra R
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 4 (2025): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v2i4.84

Abstract

Fair value measurement of investment properties has become a critical issue in financial reporting, particularly under IFRS 13 and IAS 40, as it directly influences transparency, comparability, and decision-making by stakeholders. This study investigates the relationship between fair value measurement and financial performance in publicly listed real estate firms. A qualitative research design was employed, combining semi-structured interviews with twenty industry professionals and financial analysis of fifteen investment properties across commercial, residential, and mixed-use sectors. Data were triangulated through thematic analysis and a review of financial statements, focusing on net operating income (NOI), return on investment (ROI), and cash flow. The findings reveal that fair value measurement enhances financial performance by producing higher ROI and NOI compared with historical cost methods, although it also introduces greater volatility in financial reporting. Market-based approaches were perceived as more reflective of current conditions, while income-based approaches provided stability at the cost of reduced transparency. Additionally, technological tools such as data analytics and artificial intelligence were identified as promising in reducing subjectivity and improving valuation accuracy. The study contributes to the literature by integrating qualitative insights and financial data to highlight the trade-offs between transparency, stability, and reliability in fair value reporting. Practically, the results provide guidance for investors, regulators, and practitioners in strengthening valuation practices and enhancing decision-making. Future research should expand the scope through longitudinal and cross-country analyses to deepen understanding of fair value adoption in diverse regulatory environments.
THE ROLE OF FORENSIC ACCOUNTING IN DETECTING FINANCIAL STATEMENT FRAUD Nikita Winna Dwiputri
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 4 (2025): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v2i4.85

Abstract

Financial statement fraud remains a persistent challenge to corporate integrity and global market stability, with annual losses estimated at over $4.5 trillion. Traditional auditing methods often fail to uncover complex and technologically sophisticated schemes, creating a critical need for forensic accounting as a complementary investigative approach. This study investigates the role of forensic accounting in detecting financial statement fraud by integrating a mixed-methods design. Qualitative data were obtained through case studies of high-profile fraud incidents (Enron, WorldCom, HealthSouth, and Lehman Brothers) and semi-structured interviews with 30 forensic accounting professionals. Quantitative evidence was collected from surveys of 100 finance practitioners, assessing the perceived effectiveness of forensic accounting techniques. Thematic analysis revealed that forensic accountants employ analytical procedures, ratio analysis, data mining, and advanced digital tools to identify anomalies overlooked by conventional audits. Descriptive and inferential statistics confirmed that over 70% of respondents considered forensic practices significantly more effective in fraud detection compared to traditional auditing. Findings also highlight emerging challenges, including organizational resistance, reliance on historical data, and the growing complexity of cyber-enabled fraud. This research contributes to the literature by demonstrating how the integration of advanced analytics, machine learning, and blockchain applications can enhance forensic accounting practices, bridging a critical gap between conventional auditing and proactive fraud prevention. The study provides both theoretical and practical implications, underscoring the necessity of embedding forensic accounting into governance structures to strengthen transparency, investor confidence, and long-term organizational resilience
THE EFFECT OF ORGANIZATIONAL CULTURE ON EMPLOYEE ENGAGEMENT IN SERVICE INDUSTRIES Nabila Suci Ramadhani
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 4 (2025): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v2i4.86

Abstract

Organizational culture is widely recognized as a determinant of employee attitudes and behaviors, yet its role in shaping engagement within service industries remains underexplored. This study examines the relationship between organizational culture and employee engagement in hospitality, healthcare, and retail sectors, where service quality depends heavily on frontline employee interactions. Drawing on Hofstede’s cultural dimensions, the Organizational Culture Assessment Instrument (OCAI), and the Utrecht Work Engagement Scale (UWES), the study employed semi-structured interviews and survey-based data collection. A purposive sample of 30 employees was complemented by quantitative responses from 500 participants to ensure both thematic depth and statistical robustness. Data were analyzed using thematic coding, descriptive statistics, and regression analysis. Results reveal a strong positive correlation between organizational culture and engagement (r = .65, p < .01), with culture explaining 42% of the variance in engagement. Recognition and appreciation emerged as the strongest predictor (r = .72), followed by collaboration and open communication (r = .68). Conversely, rigid and hierarchical cultures were negatively associated with engagement (r = –.45). These findings underscore the strategic importance of cultivating supportive and innovative workplace cultures in service industries, where employee commitment directly affects customer satisfaction and organizational outcomes. The study contributes theoretically by identifying recognition and collaboration as critical cultural drivers in service contexts and provides practical recommendations for managers to enhance engagement through recognition systems, leadership development, and feedback mechanisms.
SERVICE QUALITY AND ITS IMPACT ON CUSTOMER SATISFACTION AND LOYALTY IN TRADITIONAL RETAIL Arul Miftahul Firdaus
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 4 (2025): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v2i4.88

Abstract

This study investigates the influence of service quality on customer satisfaction and loyalty within traditional retail settings, a sector increasingly challenged by digital disruption. Building on the SERVQUAL framework, this research employed a mixed-methods design that combined a large-scale quantitative survey (n = 400) with semi-structured interviews to capture both measurable relationships and contextual insights. Regression and factor analyses confirmed that service quality significantly predicts customer satisfaction, which in turn mediates the relationship between service quality and loyalty. Results indicate that intangible dimensions—empathy, responsiveness, and assurance—are equally, if not more, influential than tangible elements such as store layout and product availability. Approximately 75% of respondents expressed repeat purchase intentions when service quality exceeded expectations, highlighting the strategic importance of relational and experiential dimensions of retailing. The findings suggest that traditional retailers can strengthen competitiveness by integrating customer-centric training, relational service practices, and data-driven personalization. This study contributes to the literature by emphasizing the shifting weight of intangible service factors in fostering loyalty, while offering actionable insights for practitioners seeking to sustain customer relationships in an era dominated by e-commerce. Limitations include the focus on urban consumers and the cross-sectional design, pointing to the need for future research across diverse demographics and longitudinal contexts. Overall, the study underscores that superior service quality remains a cornerstone of customer retention and profitability in traditional retail.

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