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INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 30260221     DOI : Zenodo
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INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) is a scientific journal that publishes articles in the Business field includes conceptual ideas in the fields of Economics, Accounting, Management, business. The scopes are Human Resource Management, Marketing Management, Financial Management, Production/Operational Management, Strategic Management, Islamic Business Management, Halal Industry Management, Hajj and Umro Management, Zakat and Waqf/ Islamic Philanthropy Management, Tourism Management, Banking Management, Industrial Management, Agribusiness Management, Business Administration.
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Articles 565 Documents
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SPATIAL ANALYSIS OF KLASSEN TYPOLOGY OF BANJARBAKULA METROPOLITAN URBAN AREA: REGIONAL AND SECTORAL APPROACHES Nor Aufa Azizah; Fitriyadi Fitriyadi; Ahmad Yunani
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 3 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

This study analyzes the inequality of economic development in the Banjarbakula Metropolitan Urban Area, emphasizing the spatial and sectoral distribution of growth. The objective of the study is to classify regencies and cities, as well as economic sectors, according to the Klassen Typology and to map core-periphery patterns as a basis for formulating more integrated and inclusive metropolitan development policies. The study uses a quantitative descriptive approach using secondary data from the 2020-2024 GRDP (Gross Domestic Product) and population for five regencies and cities in Banjarbakula, as well as the average for South Kalimantan Province. These data are analyzed through growth calculations and GRDP per capita, regional and sectoral Klassen Typology classifications, and then visualized in a Geographic Information System. The results indicate Banjarmasin City as a developed and fast-growing region, Banjarbaru City as an area with potential for rapid development, while Banjar, Barito Kuala, and Tanah Laut Regencies are relatively lagging behind. Sectorally, the central Banjarmasin-Banjarbaru corridor is dominated by advanced service and trade sectors, while the peripheral areas still rely on low-productivity primary sectors, requiring more targeted policy intervention.
THE RELATIONSHIP BETWEEN LEVERAGE, FREE CASH FLOW, AND INVESTMENT CASH FLOW ON ACCOUNTING CONSERVATISM OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Maria Veronika Wea; Ni Made Dwi Ratnadi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 3 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Accounting conservatism is a prudence principle applied by corporate management in preparing financial statements. This study aims to empirically examine the relationship between leverage, free cash flow, and investment cash flow and accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research population consists of manufacturing companies continuously listed on the IDX from 2021 to 2023. A saturated sampling method was employed, whereby the entire population was used as the research sample, resulting in a total of 188 companies. Data were analyzed using multiple linear regression analysis. The results indicate that leverage, free cash flow, and investment cash flow are associated with accounting conservatism. Leverage and free cash flow show a positive relationship, meaning that higher leverage and free cash flow are associated with more conservative financial reporting by management. In contrast, investment cash flow exhibits a negative relationship, indicating that an increase in investment cash flow is associated with a decrease in the level of accounting conservatism.
ANALYSIS OF INDICATIONS OF FINANCIAL STATEMENT FRAUD IN TECHNOLOGY COMPANIES IN INDONESIA USING THE FRAUD PENTAGON THEORY Sely Cahyani Agustina Siahaan; I Ketut Sujana
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 3 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Financial statements often become objects of financial fraud. The driving factors of financial statement fraud are pressure, opportunity, rationalization, capability, and arrogance, which are known as the fraud pentagon. The purpose of this study is to obtain empirical evidence of the effect of the fraud pentagon on financial statement fraud. The sample was selected using purposive sampling from 2021–2024, resulting in 68 observations. The data analysis technique used panel data regression. The results of the analysis show that financial stability, financial target, ineffective monitoring, and change in auditor have no effect on financial statement fraud. Meanwhile, nature of industry, change in director, and the frequent number of the CEO’s picture have a positive effect on financial statement fraud. The results of this study support agency theory, which explains the existence of differences in interests between principals and agents, thereby potentially giving rise to fraudulent behavior.
SCOPE OF OPERATIONS MANAGEMENT IN THE ERA OF INDUSTRY 4.0: IOT AND ERP TECHNOLOGY Hery Purnomo; Subagyo; Faisol; Badrus Zaman; Poniran Yudho Leksono
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 3 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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This study aims to analyse the expansion of the scope of operations management in the Industry 4.0 era through the integration of Internet of Things (IoT) and Enterprise Resource Planning (ERP) technologies. This study uses a literature review research method. The results of the study show that IoT plays an important role in providing real-time data through sensors and connected devices to support machine condition monitoring, predictive maintenance, and supply chain optimisation, while ERP functions as an integrated system that processes operational big data into comprehensive managerial information for production planning, inventory control, and integrated inter-functional coordination. The integration of IoT and ERP has been proven to reduce downtime, lower operational costs, improve planning accuracy, and strengthen end-to-end visibility of operational processes, thereby driving a shift from reactive operations management to proactive and adaptive smart operations. These findings confirm that the synergistic use of IoT and ERP is a strategic prerequisite for organisations seeking to enhance their competitiveness and readiness for smart factories within the Industry 4.0 framework.
INVESTOR ATTENTION TO SUSTAINABILITY REPORTS: A TEXT ANALYTICS APPROACH USING GLOBAL EQUITY MARKETS Dwi Kriswantini; Darmawati Darmawati; Amiruddin Amiruddin
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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This study aims to examine investor attention to sustainability reports using a text analytics approach in the context of global equity markets through a literature review. The growing demand for transparency, social responsibility, and corporate sustainability has pushed sustainability reports into becoming an increasingly relevant source of non-financial information for investment decision-making. However, the level of investor attention to sustainability information and the mechanisms by which such information is processed and responded to still show significant variation across markets and institutional contexts. Through a systematic search and analysis of recent academic literature, this study synthesizes key findings related to the role of sustainability reports in attracting investor attention, the development of text analytics in capital market research, and the implications of sustainability information for investor behavior and global equity market performance. The study findings demonstrate that text analytics allows for a more objective measurement of investor attention through the analysis of frequency, sentiment, complexity, and narrative in sustainability reports, which in turn correlate with market reactions, stock liquidity, and information efficiency. This study contributes by presenting an integrated conceptual framework on the relationship between investor attention, sustainability disclosure, and text analytics methods, and identifying research gaps for future empirical studies, particularly in cross-country contexts and global market dynamics.
THE EFFECT OF FINANCIAL DISTRESS AND SALES GROWTH ON COMPANY VALUE(A STUDY OF TRANSPORTATION & LOGISTICS COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FROM 2020 TO 2024) Al Ghifari Ramadan; Byandra Destianingrum; Selvia Rahma Yunita; Linawati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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This study aims to determine the effect of financial distress and sales growth on firm value in transportation and logistics sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The sampling technique was carried out using the purposive sampling method, so that 10 out of 39 companies in the sector were found that were in accordance with the criteria as samples. This number is then multiplied by the five-year research period, so that the total data obtained amounted to 50 observations. The data processing and testing process is carried out using EViews version 10 software which goes through several stages, namely descriptive statistical test, model selection test, classical assumption test, multiple linear analysis test, determination coefficient test (adjusted R2), partial test, and simultaneous test. The test results in this study show that financial distress has an effect on firm value, while sales growth has no effect on firm value. However, simultaneously, financial distress and sales growth have been proven to have an effect on firm value.
PUBLIC SECTOR ACCRUAL ACCOUNTING ADOPTION: EVALUATING GLOBAL REFORM PROGRESS AND IMPLEMENTATION BARRIERS Yuyun Yuniarti Layn; Nirwana Nirwana; Aini Indirajawati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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This study aims to evaluate global developments in the adoption of accrual-based accounting in the public sector and identify various implementation barriers faced by governments in various countries. Accrual accounting is seen as a crucial reform in public financial management because it can improve transparency, accountability, and the quality of financial information for decision-making. However, the level of adoption and success of its implementation show significant variations across countries and regions. This study uses a literature review method by examining reputable international journal articles, international organization reports, and policy publications relevant to public sector accounting reform. The results show that despite significant progress in the formal adoption of accrual accounting, substantive implementation still faces various challenges, such as limited human resource capacity, the technical complexity of accounting standards, organizational resistance and bureaucratic culture, limitations in information systems, and weak political and institutional support. Furthermore, differences in social, economic, and governance contexts also influence the effectiveness of this reform. This study concludes that the success of accrual accounting adoption in the public sector is determined not only by formal regulations, but also by institutional readiness, stakeholder commitment, and a sustainable implementation strategy. These findings are expected to provide conceptual contributions to the development of public sector accounting literature and serve as a reference for policymakers in designing more effective public finance reforms.
SOCIAL NORMS AND WHISTLEBLOWING INTENTIONS IN DIGITAL FRAUD REPORTING PLATFORMS Rita J D Atarwaman; Arifuddin Arifuddin; Mediaty Mediaty
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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This study aims to examine the role of social norms in shaping whistleblowing intentions in the use of digital fraud reporting platforms. With the increasing adoption of digital technology in fraud reporting systems, understanding the behavioral factors that influence individuals' willingness to report violations is becoming increasingly important. Social norms, both descriptive and injunctive, play a significant role in influencing individuals' perceptions of environmental support, social risk, and the legitimacy of whistleblowing. This study uses a literature review method by examining scientific articles, academic books, and relevant publications that discuss the relationship between social norms, whistleblowing intentions, and the characteristics of digital fraud reporting platforms. The results of the study indicate that social norms that support organizational transparency, ethics, and accountability tend to increase individuals' intentions to whistleblow through digital platforms. In addition, anonymity, data security, and trust in digital systems interact with social norms to strengthen or weaken reporting intentions. This study confirms that the successful implementation of digital whistleblowing platforms depends not only on technological aspects but also on the social and cultural context of the organization that shapes individual behavior. This research is expected to provide theoretical contributions to the development of behavior-based whistleblowing literature, as well as practical implications for organizations and policymakers in designing effective digital reporting systems oriented toward strengthening positive social norms.
THE ROLE OF ESG DISCLOSURE QUALITY IN SHAPING INVESTOR RISK PERCEPTION IN POST-PANDEMIC CAPITAL MARKETS Rita J D Atarwaman; Amiruddin Amiruddin; Dharmawati Dharmawati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Significant changes in the capital market landscape following the COVID-19 pandemic have heightened investor attention to non-financial factors, particularly the quality of Environmental, Social, and Governance (ESG) disclosures. Global economic uncertainty, increasing systemic risk, and demands for greater transparency are encouraging investors to evaluate investment risk not only based on financial performance but also through sustainability information provided by companies. This study aims to examine the role of ESG disclosure quality in shaping investor risk perceptions in the post-pandemic capital market. The method used is a systematic literature review of scientific articles, institutional reports, and relevant academic publications that discuss the relationship between ESG disclosure, risk perception, and investment decision-making. The study results indicate that high-quality ESG disclosure contributes to lower investor risk perceptions by increasing transparency, reducing information asymmetry, and strengthening trust in corporate resilience and governance. Furthermore, credible and consistent ESG disclosures have been shown to be a positive signal for investors in assessing a company's ability to face long-term risks, particularly in the context of post-pandemic uncertainty. These findings underscore the importance of ESG as a strategic element in corporate communication to the market and the implications for regulators and capital market players in promoting quality sustainability reporting practices.
THE EFFECT OF TRAINING ON PERFORMANCE MEDIATED BY WORK COMPETENCE AMONG EMPLOYEES OF THE CIVIL SERVICE POLICE UNIT (SATPOL PP) OF DENPASAR CITY Anak Agung Sagung Indira Maharani; I Gusti Ayu Dewi Adnyani
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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This study aims to analyze the effect of training on employee performance with work competence as a mediating variable at the Civil Service Police Unit (Satpol PP) of Denpasar City. This study was conducted to understand the extent to which training can develop work competence and how such competence contributes to the improvement of employee performance. The study employed a survey approach involving 43 employees as the sample. The research instrument was a questionnaire measured using a Likert scale. The analytical technique used was Structural Equation Modeling (SEM) based on variance or component-based SEM with the SmartPLS application. The testing was carried out through measurement model analysis (outer model) and structural model analysis (inner model), including validity testing, reliability testing, R-square values, and hypothesis testing using bootstrapping. The results show that training does not have a significant effect on employee performance. Training has been proven to have a positive and significant effect on work competence. Work competence was also found to have a positive and significant effect on employee performance. In addition, training has an effect on employee performance indirectly through work competence as a mediating variable. The R-square results indicate that work competence and performance have a moderate level of ability in explaining the model. This study provides theoretical contributions to Human Capital Theory by confirming that training can improve performance when the training has first succeeded in improving employees’ work competence

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