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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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CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURES AND INVESTOR CONFIDENCE: A MULTI-COUNTRY ANALYSIS Lisbet Situmorang; Adrian Handa
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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This study aims to analyze the role of Corporate Social Responsibility (CSR) disclosure in shaping and strengthening investor trust across countries. Increasing investor attention to non-financial aspects encourages companies to disclose CSR information as part of their corporate transparency and accountability strategies. However, differences in institutional characteristics, levels of regulation, culture, and financial market development across countries lead to variations in the quality and impact of CSR disclosure on investor perceptions. This study uses a literature review method, examining scientific articles, international reports, and reputable academic publications that discuss the relationship between CSR disclosure and investor trust across developed and developing countries. The results indicate that comprehensive, credible, and consistent CSR disclosure tends to increase investor trust by reducing information asymmetry and risk perceptions, particularly in markets with strong levels of transparency and regulatory enforcement. However, the effectiveness of CSR disclosure is strongly influenced by each country's institutional context, including reporting standards, governance mechanisms, and investors' ESG literacy levels. This study provides a conceptual contribution by summarizing cross-country findings regarding the strategic role of CSR disclosure in building investor trust and its implications for companies, regulators, and global stakeholders.
SUSTAINABILITY AND INTERMEDIARY SIGNALS SHAPING IPO UNDERPRICING UNDER CRISIS CONDITIONS Wayan Eka Heltyani; Luh Gede Sri Artini
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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IPO underpricing remains a persistent phenomenon in capital markets, particularly during crisis periods when valuation uncertainty and information asymmetry intensify. This study addresses how firms and financial intermediaries convey credible signals to investors under such conditions. The research examines the role of sustainability-oriented corporate signals and intermediary credibility in shaping IPO underpricing, while assessing how crisis conditions influence signal effectiveness. A quantitative research design is applied using secondary data from firms conducting initial public offerings on the Indonesia Stock Exchange between 2020 and 2024. The final sample comprises 95 IPOs selected through purposive sampling, and the empirical analysis employs multiple linear regression and moderated regression techniques. The results indicate that stronger sustainability signals are associated with lower IPO underpricing, suggesting their effectiveness in mitigating perceived valuation risk. In contrast, higher intermediary credibility is linked to greater underpricing, reflecting conservative pricing strategies adopted to secure investor demand during turbulent periods. Crisis conditions amplify both relationships, underscoring the context-dependent nature of signal interpretation. The study concludes that sustainability disclosure enhances pricing efficiency under uncertainty, while intermediary credibility exerts a nuanced influence on IPO pricing outcomes during crises.
THE ROLE OF TRUST IN MEDIATING THE INFLUENCE OF PERCEIVED EASE OF USE AND PERCEIVED USEFULNESS ON CONTINUANCE INTENTION OF THE KAPAJUMA APPLICATION IN DENPASAR CITY Ni Komang Risa Pebriyanthi; Ni Nyoman Kerti Yasa
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 and explain the effects of perceived ease of use, perceived usefulness, and trust on the continuance intention the Kapajuma Application in Denpasar City. The background of this study is motivated by the fact that initial success in attracting early users has not been accompanied by success in sustaining continued usage. This research employs a quantitative approach with a causal–associative design, using a survey method through the distribution of questionnaires to 100 Kapajuma application users, selected using purposive sampling, quota sampling, and snowball sampling techniques. Respondent characteristics obtained from the questionnaires were analyzed descriptively using IBM SPSS Statistics 24. The questionnaire data were then analyzed using SmartPLS 3.0 with the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The results indicate that perceived ease of use, perceived usefulness, and trust have positive and significant effects on continuance intention. In addition, perceived ease of use and perceived usefulness also have positive and significant effects on trust. Furthermore, the findings reveal that trust mediates the effects of perceived ease of use and perceived usefulness on continuance intention
THE EFFECT OF GROSS REGIONAL DOMESTIC PRODUCT (GRDP) AND MUNICIPAL MINIMUM WAGE (MMW) ON THE OPEN UNEMPLOYMENT RATE ACROSS REGENCIES/CITIES IN BALI Nabilil Wildan Nuril Anwar; Ida Bagus Putu Purbadharmaja
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Unemployment remains a persistent economic issue in regional development, including in Bali Province. The Open Unemployment Rate (OUR) reflects imbalances between labor supply and labor demand, which are influenced by regional economic performance and labor market policies. This study examines the effects of Gross Regional Domestic Product (GRDP) and the Regency/Municipality Minimum Wage (RMW) on the Open Unemployment Rate across regencies and municipalities in Bali Province. This study employs a quantitative approach using panel data from nine regencies and municipalities in Bali Province over the period 2019–2023. Secondary data were obtained from the Bali Provincial Statistics Office (BPS) and analyzed using panel data regression. Model selection was conducted using the Chow test and the Hausman test. The results indicate that GRDP has a negative and statistically significant effect on the Open Unemployment Rate, indicating that higher regional economic output is associated with lower unemployment. In contrast, the minimum wage has a positive and statistically significant effect on the Open Unemployment Rate, suggesting a potential reduction in labor demand. Simultaneously, GRDP and the minimum wage jointly have a significant effect on the Open Unemployment Rate across regencies and municipalities in Bali Province.
THE INTERACTION BETWEEN TAX POLICY INNOVATION AND CORPORATE TAX AVOIDANCE STRATEGIES IN THE DIGITAL ECONOMY Loso Judijanto; Devia Septyani; Amirah Andika Rifdayanti
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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The development of the digital economy has fundamentally changed the way companies create value, conduct business activities, and manage tax obligations across jurisdictions. This transformation has prompted governments in various countries to develop innovative tax policies aimed at maintaining the tax base, improving fiscal fairness, and curbing corporate tax avoidance practices. On the other hand, multinational corporations in the digital era also continue to adapt increasingly complex tax avoidance strategies by exploiting digital economic characteristics such as intangible assets, profit mobility, and platform-based business structures. This study aims to analyze the interaction between tax policy innovation and corporate tax avoidance strategies in the context of the digital economy through a literature review method. The review was conducted on scientific articles, international organization reports, and relevant global tax regulations, including digital tax policies, Base Erosion and Profit Shifting (BEPS), and the global minimum tax. The results of the study indicate that tax policy innovation is often reactive to evolving tax avoidance practices, while companies tend to respond to these policies with more sophisticated strategic adjustments. This dynamic interaction creates a cycle of mutually influencing policies and strategies, which demands an adaptive, collaborative, and global governance-based regulatory approach. This research is expected to provide a conceptual contribution to understanding the relationship between tax policy and corporate behavior in the digital era and serve as a reference for formulating more effective and sustainable tax policies.
WORK ENGAGEMENT AS A MEDIATOR IN THE RELATIONSHIP BETWEEN ORGANIZATIONAL JUSTICE AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR Putu Dinda Mahadewi; Made Surya Putra; I Gede Riana; Ida Bagus Ketut Surya
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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The purpose of this study is to analyze the mediating role of work engagement in the relationship between organizational justice and organizational citizenship behavior (OCB). The research population consisted of all 106 employees of Blue Point Bay Villas & Spa Uluwatu, Bali, using a saturated sampling technique. Data were collected through a survey employing structured questionnaires, supported by interviews during the pre-survey stage. Data analysis was conducted using the Structural Equation Modeling–Partial Least Square (SEM-PLS) approach. The results indicate that organizational justice has a positive and significant effect on organizational citizenship behavior. Organizational justice also positively and significantly influences work engagement, while work engagement has a positive and significant effect on organizational citizenship behavior. Furthermore, the findings show that work engagement partially and complementarily mediates the effect of organizational justice on organizational citizenship behavior. The implications of this study emphasize that improving employees’ organizational citizenship behavior can be achieved by enhancing competencies, creating a positive and supportive work environment, opening communication channels to accommodate employees’ aspirations and complaints, and continuously evaluating and refining organizational policies to strengthen perceptions of fairness and job satisfaction
THE EFFECT OF BURNOUT ON CYBERLOAFING BEHAVIOR WITH JOB STRESS AS A MEDIATING VARIABLE(Study on Employees of the Regional Development Planning Agency of Karangasem Regency) Ida Ayu Putu Ema Kusumayanti; Made Surya Putra
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 burnout on cyberloafing behavior mediated by job stress in a study of employees of the Regional Development Planning Agency of Karangasem Regency. This study uses a saturated sampling technique that uses the population as the total sample of 52 employees. The method used in this study is a survey method with questionnaire and interview techniques with descriptive statistics and inferential statistical analysis tools of SEM PLS. The results of this study show that burnout has a positive and significant effect on cyberloafing behavior as well as job stress. Job stress has a positive and significant effect on cyberloafing behavior. Job stress also significantly mediates the relationship between burnout and cyberloafing behavior. The theoretical implication of this study is to prove the General Strain Theory and its relation to the research variables
FISCAL TRANSPARENCY AND DEMOCRATIC GOVERNANCE: THE MEDIATING ROLE OF PUBLIC SECTOR ACCOUNTING SYSTEMS Ferry Hendro Basuki; Trisna Prasetyaningrum; Alexander Gasperz
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Fiscal transparency is a key prerequisite for realizing democratic and accountable governance. In the context of modern democracy, fiscal information disclosure serves not only as an instrument for public oversight of state financial management but also as a mechanism to strengthen government legitimacy and increase public participation in the decision-making process. However, the level of effective fiscal transparency is significantly influenced by the quality of the public sector accounting system used by the government. This study aims to examine the relationship between fiscal transparency and democratic governance by positioning the public sector accounting system as a mediating variable. The research method used is a systematic literature review of international scientific journals, reports from international institutions, and relevant policy documents in the fields of public finance, government accounting, and governance. The results of the study indicate that a reliable, standardized, and transparency-based public sector accounting system plays a significant role in bridging the relationship between fiscal openness and strengthening democratic principles, such as accountability, responsiveness, and public oversight. A weak accounting system tends to hinder stakeholders' utilization of fiscal information, thereby reducing the positive impact of fiscal transparency on the quality of democratic governance. This study emphasizes the importance of reforming and strengthening the public sector accounting system as an institutional foundation to support meaningful and sustainable fiscal transparency within a democratic governance framework.
ALGORITHMIC JUDGEMENT VERSUS PROFESSIONAL SKEPTICISM: REDEFINING AUDITOR DECISION-MAKING IN AI-SUPPORTED AUDITS Jefry Gasperz; Margaretha Titaley; Rasyid Latuconsina
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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The development of artificial intelligence technology has brought significant changes to audit practice, particularly through the use of AI systems to support auditor decision-making. The emergence of intelligent algorithms has sparked debate regarding the role of algorithmic judgment versus auditor professional skepticism in the audit process. This study aims to analyze and redefine the dynamics of auditor decision-making in the context of AI-based audits using a literature review method. The literature review was conducted by reviewing various academic publications, professional reports, and empirical research related to the implementation of AI in audits, its impact on professional judgment, and the challenges in maintaining professional skepticism. The results indicate that although AI algorithms improve the efficiency and accuracy of risk detection, there is a risk of overreliance, which can reduce the level of auditor skepticism. This study emphasizes the importance of integrating professional judgment and critical evaluation of AI output, so that auditors maintain their oversight and independent assessment. These findings provide a theoretical contribution to the development of a modern audit framework that combines AI capabilities with the principle of professional skepticism.
EMBEDDING ESG ANALYTICS INTO MANAGEMENT ACCOUNTING SYSTEMS: IMPLICATIONS FOR STRATEGIC DECISION-MAKING Dewi Nidia Soepriadi; Christina Sososutiksno; Rita Atarwaman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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The integration of Environmental, Social, and Governance (ESG) analytics into Management Accounting Systems (MAS) is increasingly becoming a major concern in addressing the demands of sustainability, accountability, and long-term strategic decision-making. This study aims to systematically examine how ESG analytics are integrated into management accounting systems and their implications for organizations' strategic decision-making processes. The research method used is a literature review by examining scientific articles, institutional reports, and reputable academic publications relevant to the topics of ESG, management accounting, and strategic decision-making. The results of the study indicate that embedding ESG analytics into MAS can expand the role of management accounting from merely a cost control tool to a strategic instrument that supports sustainable value creation. This integration enables management to internalize ESG risks and opportunities into strategic planning, performance measurement, and investment evaluation. However, the study also identifies several challenges, such as limited ESG measurement standards, the complexity of non-financial data, and the readiness of human resources and technology. Conceptually, this study confirms that ESG analytics in MAS has the potential to improve the quality of strategic decisions by holistically integrating financial and non-financial dimensions. This research is expected to provide theoretical contributions to the development of sustainable management accounting literature and serve as a practical reference for organizations in designing management control systems aligned with ESG principles.

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