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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 40 Documents
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THE IMPACT OF EMPLOYEE TRAINING ON AUDITOR’S PERCEPTION OF AUDIT RISK Angelina Oktavia Ramadani
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 3 (2025): GREAT Journal
Publisher : GREET

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This study investigates the impact of employee training on auditors’ perceptions of audit risk within Indonesian public accounting firms. Using a quantitative approach, data were collected from 200 auditors through structured surveys, focusing on demographic characteristics, training experiences, and perceptions of audit risk. Descriptive and regression analyses reveal that training significantly influences auditors’ confidence and ability to assess risks. Approximately 75% of respondents who participated in formal training reported enhanced capability in identifying audit risks, underscoring the value of continuous professional development. The results also indicate that training effectiveness is shaped by type, frequency, and organizational support. Practice-based and case-oriented training produced stronger effects than theoretical instruction, while auditors receiving annual training demonstrated a 30% higher improvement in risk perception compared to those trained biennially. Managerial support was further identified as a critical factor in encouraging proactive risk identification. The findings reinforce learning theory, confirming that knowledge and skills gained through training enhance professional judgment and audit quality. Theoretically, this study expands audit literature by demonstrating the importance of training as a determinant of risk perception, while practically it highlights the need for structured, sustainable, and case-based training programs with strong managerial involvement. Despite limitations related to sample scope and quantitative design, the study provides important insights for advancing auditor training policies and strengthening audit quality.
CRISIS OF PROPERTY CREDIT ACCESS IN ACEH: THE ROLE AND CHALLENGES OF BPRS IN SUPPORTING THE HOUSING SECTOR Siti Nurfajri
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 3 (2025): GREAT Journal
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This study examines the crisis of property credit access in Aceh with a specific focus on the role of Bank Perkreditan Rakyat Syariah (BPRS) in supporting the housing sector. Using a mixed-methods approach that integrates quantitative data with qualitative stakeholder perspectives, the research identifies systemic barriers such as limited financial literacy, regulatory restrictions, and insufficient capital, which constrain access to housing finance. Findings indicate that only about 30% of the Acehnese population has access to formal financial services, while the province faces a housing backlog of approximately 150,000 units. BPRS has contributed significantly by financing over 20,000 housing units through Sharia-compliant mechanisms, especially benefitting rural low-income households. However, challenges remain, including competition from conventional banks, rising construction costs, and limited digital infrastructure. Comparative insights from other regions, such as West Java and Malaysia, suggest that integrating fintech and cooperative financing models can enhance operational efficiency and outreach. The novelty of this study lies in its dual emphasis on the socio-cultural embeddedness of Islamic finance in Aceh and the structural reforms required to expand financial inclusion. Policy recommendations highlight the need for regulatory reform, technological adoption, and strengthened community partnerships to transform the housing sector. This research contributes to both academic discourse and practical policymaking by offering strategies for sustainable housing finance in post-disaster and post-conflict contexts.
SHARIA-COMPLIANT MICROFINANCE AND LOCAL ECONOMIC DEVELOPMENT: THE ROLE OF BPRS UNDER ACEH’S SHARIA FINANCIAL INSTITUTION LAW (QANUN LKS) Safprina Humaira
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 3 (2025): GREAT Journal
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This study investigates the role of Sharia-compliant rural banks (BPRS) in fostering inclusive and sustainable economic development in Aceh, Indonesia, under the Sharia Financial Institution Law (Qanun LKS). Employing a mixed-methods design that combines semi-structured interviews with 20 stakeholders, surveys of 100 clients, and regulatory analysis, the research addresses the gap in empirical studies on BPRS within a region governed entirely by Sharia-based financial regulations. Findings indicate that BPRS significantly expand financial inclusion, with 75% of surveyed clients reporting income growth after receiving financing and regions with active BPRS experiencing a 20% decline in poverty rates over five years. The institutions not only provide capital but also strengthen entrepreneurship, job creation, and local resilience, while their profit-sharing model fosters trust and inclusivity, particularly benefiting women entrepreneurs, evidenced by a 30% increase in female-owned businesses. Beyond financial services, BPRS contribute to community empowerment through training and social initiatives, aligning their mission with the maqasid al-shariah and Sustainable Development Goals (SDGs). However, challenges remain in regulatory compliance, governance structures, human resource capacity, and limited digital infrastructure, which restrict outreach and operational efficiency. This study argues that while BPRS have proven transformative in promoting poverty alleviation, gender equity, and inclusive growth, their long-term sustainability depends on strengthening institutional capacity, integrating digital technologies, and forging stronger partnerships with government and community organizations. The case of Aceh illustrates the potential of Sharia-compliant microfinance to serve as a model for ethical and context-sensitive financial development strategies across Indonesia and beyond.
THE INFLUENCE OF CORPORATE GOVERNANCE ON THE QUALITY OF FINANCIAL REPORTING Jauhar Muammar Qadhafie
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 3 (2025): GREAT Journal
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This study examines the influence of corporate governance on the quality of financial reporting, emphasizing the importance of transparency, accountability, and integrity in sustaining stakeholder trust. The research is motivated by the pivotal role of financial statements in investment decision-making and the growing demand for effective governance frameworks, particularly in the aftermath of global crises such as the financial downturns and the COVID-19 pandemic. A quantitative approach was employed, focusing on S&P 500 companies. From this population, a stratified random sample of 150 firms was selected to ensure representation across industries and governance structures. Data were collected through surveys of governance officers and financial reporting managers, supplemented by archival sources including annual reports, financial statements, and governance ratings. Regression and correlation analyses were conducted using SPSS and R to assess the relationship between governance mechanisms and reporting quality. The findings reveal a strong positive correlation between the Corporate Governance Index (CGI) and financial reporting quality (r = 0.68, p < 0.01). Firms with higher governance scores, characterized by board independence and effective audit committees, demonstrated more accurate, transparent, and timely reporting, while also experiencing fewer financial restatements. The practical implications highlight the need for organizations to enhance board evaluations, increase the proportion of independent directors, and strengthen audit committee functions to achieve reliable reporting. Limitations of this study include its focus on U.S.-based companies and reliance on secondary data, suggesting that future research should incorporate cross-country comparisons, cultural perspectives, and emerging technologies such as blockchain and artificial intelligence. Overall, the results underscore that effective corporate governance serves as a cornerstone for high-quality financial reporting, fostering investor confidence, reducing compliance risks, and supporting long-term corporate sustainability.
THE IMPACT OF CORPORATE GOVERNANCE ON AUDIT DELAY IN MANUFACTURING COMPANIES Syifaun Nazla
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 2 No 3 (2025): GREAT Journal
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This study investigates the impact of corporate governance on audit delay in manufacturing companies, a sector where operational complexity and regulatory oversight heighten the importance of timely financial reporting. Using a mixed-method design, quantitative regression analysis was conducted on audit delay and governance data from 50 firms in Greater Jakarta, complemented by thematic insights from interviews with managers, internal auditors, and external auditors. The results demonstrate that effective governance mechanisms—particularly board independence, active audit committees, and strong internal control systems—are significantly associated with reduced audit delays, with firms reporting reductions ranging from 20% to 30% compared to peers with weaker governance structures. Ethical governance practices further foster accountability, minimize financial misreporting, and enhance audit efficiency, while ownership concentration and weak communication between auditors and management are linked to longer audit cycles. These findings extend corporate governance literature by addressing the underexplored dimension of audit timeliness, underscoring that governance effectiveness is not only a matter of regulatory compliance but also a strategic determinant of reporting quality, operational efficiency, and investor confidence. The study offers practical implications for practitioners seeking to strengthen governance frameworks, as well as for policymakers designing regulatory standards that incentivize transparency and accountability in the manufacturing industry.
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
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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
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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
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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
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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
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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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