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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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THE ROLE OF MANAGEMENT ACCOUNTANTS IN HUMAN-MACHINE COLLABORATION: EMERGING COMPETENCIES AND ETHICAL CHALLENGES Christina Sososutiksno; Tiara Dwi Cahyani Yunus; Resty Hairunnisya Pulu Hattumena
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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The development of digital technology, particularly intelligence and automation systems, has transformed the role of management accountants in decision-making and information management. This study aims to examine the role of management accountants in human-machine collaboration, focusing on emerging competencies and associated ethical challenges. Using a literature review method, this study collected and analyzed recent research, scholarly articles, and industry reports to identify new skills required by management accountants, including advanced analytical skills, data literacy, and an understanding of technology ethics. The results indicate that human-machine collaboration requires management accountants not only to master technical aspects but also to possess critical capacity to assess decisions generated by automated systems. Furthermore, ethical challenges arise from potential algorithmic bias, data confidentiality, and professional responsibility in the use of AI. This study provides a conceptual framework for understanding the transformation of the role of management accountants in the digital era and emphasizes the importance of integrating technical and ethical competencies in professional practice.
BEHAVIORAL IMPLICATIONS OF AI-SUPPORTED MANAGEMENT ACCOUNTING INFORMATION ON MANAGERIAL JUDGEMENT AND PERFORMANCE Christina Sososutiksno; Irga Anugrah Safira Harahap; Nurul Amalia Ali Slamat
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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The development of artificial intelligence has brought significant changes to management accounting information systems, particularly in providing faster, more accurate, and predictive information. The application of AI-supported management accounting information not only impacts the technical aspects of decision-making but also raises behavioral implications that influence managerial judgment and organizational performance. This study aims to systematically examine the behavioral implications of the use of AI-based management accounting information on managerial judgment processes and managerial performance. The method used is a literature review by examining relevant scientific articles from reputable international journals in the fields of management accounting, information systems, and organizational behavior. The results of the study indicate that AI support in management accounting can improve judgment quality by providing comprehensive data analysis, reducing certain cognitive biases, and increasing the speed and consistency of decisions. However, excessive reliance on AI systems also has the potential to create behavioral risks, such as decreased professional skepticism, overreliance on algorithmic recommendations, and a reduced role of intuition and managerial experience. These behavioral implications directly and indirectly affect managerial performance, both in terms of decision-making effectiveness, accountability, and the achievement of the organization's strategic goals. This research contributes to the development of management accounting literature by emphasizing the importance of a socio-technical approach to AI implementation, where technology integration needs to be balanced with an understanding of human behavioral factors to optimize performance benefits sustainably.
THE ROLE OF BRAND AWARENESS IN MEDIATING THE EFFECT OF ADVERTISING ATTRACTIVENESS ON PURCHASE INTENTION(A Study of Prospective Consumers of Kopi Kulo in Denpasar City) I Wayan Diva Indrayana; Gede Bayu Rahanatha; I Gst. Ayu Kt. Giantari
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 examine the effect of advertising appeal on purchase intention with brand awareness as a mediating variable among prospective consumers of Kopi Kulo in Denpasar City. This study was conducted by distributing questionnaires to 100 respondents who interacted with Kopi Kulo advertisements. The data were analyzed using multiple linear regression with a path analysis approach, and hypothesis testing was carried out through simultaneous testing (F-test), partial testing (t-test), and the coefficient of determination test (R²). The results show that advertising appeal has a positive and significant effect on purchase intention and brand awareness. Brand awareness is proven to be able to significantly mediate the effect of advertising appeal on purchase intention. Theoretically, this study contributes to the development of the literature related to the relationship between advertising appeal, brand awareness, and purchase intention. Practically, the results of this study can serve as a consideration for the management of Kopi Kulo Denpasar in designing more attractive and effective advertising strategies, thereby enhancing brand awareness and optimally encouraging consumer purchase intention.
THE ROLE OF BRAND AWARENESS IN MEDIATING THE EFFECT OF SOCIAL MEDIA MARKETING ON PURCHASE DECISIONS Putu Egayuni; Ni Made Wulandari Kusumadewi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 8 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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This study aims to analyze the effect of social media marketing on purchase decisions, with brand awareness as a mediating variable, at Beauty Shop in Buleleng Regency. The phenomenon of increasing competition in the beauty industry requires business actors to implement effective digital marketing strategies through social media, particularly Instagram. This research employed a quantitative approach using an associative method. The sample consisted of 100 respondents selected through purposive sampling, with the criteria of having made a purchase at Beauty Shop’s Head Branch and actively using social media. Data were collected through a closed-ended questionnaire and analyzed using path analysis with the assistance of SPSS software. The results indicate that social media marketing has a positive and significant effect on purchase decisions as well as on brand awareness. In addition, brand awareness has a positive and significant effect on purchase decisions. Mediation testing shows that brand awareness partially mediates the effect of social media marketing on purchase decisions. These findings demonstrate that the effectiveness of social media marketing strategies influences purchase decisions not only directly but also indirectly through increased consumer brand awareness. This study contributes theoretically by strengthening the Stimulus–Organism–Response (S-O-R) theory and provides practical references for business actors in optimizing digital marketing strategies to enhance sales and consumer loyalty.
IMPLEMENTATION OF COOPERATIVE DIGITALIZATION AT KUTA MIMBA COOPERATIVE IN THE ERA OF THE INDUSTRIAL REVOLUTION 4.0 Surya Dewi Rustariyuni; Ni Kadek Eka jayanthi; AAIN Marhaeni
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 8 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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The writing of this paper aims to determine the paradigm of sustainable development of cooperative digitalization in the era of the Industrial Revolution 4.0 in order to increase competitiveness. This paper employs a literature review method (library research). From the discussion, it can be concluded that the decline in the number of cooperatives over the past five years has not diminished the intention of other cooperative actors to continue innovating and enhancing their creativity. One of the cooperatives implementing digitalization in the era of the Industrial Revolution 4.0 is the Kuta Mimba Cooperative, with digital services at hand that can be accessed anywhere and at any time. The government provides training assistance for other cooperatives to implement digital services. Thus, the three economic pillars, one of which is cooperatives, develop on an equal footing with state-owned enterprises and the private sector. Cooperative digitalization in the era of the Industrial Revolution 4.0 currently requires the contribution of ideas from the millennial generation to ensure the sustainability of cooperatives in the future.
TRANSFORMING AGRICULTURE IN THE DIGITAL AGE: A LITERATURE REVIEW ON INNOVATION, VALUE CHAIN INTEGRATION, AND FARMER EMPOWERMENT Mahidin Fahmie; Solehan
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 8 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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The rapid advancement of digital technologies has fundamentally reshaped agricultural systems, transforming traditional farming practices into data-driven, technology-enabled, and market-oriented production models. This transformation is driven by innovations such as precision agriculture, artificial intelligence (AI), Internet of Things (IoT), blockchain, and digital platforms, which collectively enhance productivity, resource efficiency, and market connectivity. This study aims to systematically review and synthesize existing scholarly literature on agricultural transformation in the digital age, with a particular focus on technological innovation, value chain integration, and farmer empowerment. Employing a qualitative library-based research approach, this study analyses peer-reviewed publications indexed in major academic databases, including Scopus, Web of Science, and Google Scholar. A thematic content analysis is applied to identify dominant research themes, conceptual frameworks, and empirical patterns. The findings reveal that digital innovation significantly improves farm-level productivity and sustainability, while digital value chain integration enhances supply chain efficiency, transparency, and market access. Furthermore, digital tools play a crucial role in empowering farmers by expanding access to knowledge, financial services, and high-value markets, thereby strengthening livelihoods and economic resilience. However, the review also identifies persistent challenges related to digital inequality, infrastructure gaps, regulatory fragmentation, and unequal access to innovation, particularly among smallholder farmers and marginalized groups. These constraints may limit the inclusiveness and long-term sustainability of digital agricultural transformation. This study contributes to the literature by providing an integrative conceptual synthesis that connects technological, economic, and social dimensions of agricultural transformation. The findings offer important insights for policymakers, development practitioners, and agribusiness stakeholders in designing inclusive, resilient, and competitive agricultural development strategies in the digital era.
THE RELATIONSHIP BETWEEN MANAGERIAL OVERCONFIDENCE, LEVERAGE, AND MANAGERIAL OWNERSHIP AND EARNINGS MANAGEMENT Ni Putu Sisca Damayanti; Gerianta Wirawan Yasa
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 8 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Earnings information in financial statements serves as a primary reference for evaluating corporate performance and strategic decision-making. Amid increasing pressure and uncertainty in a dynamic business environment, earnings management practices are often employed by management as a response to external expectations and internal constraints, reflecting agency problems arising from misaligned interests between capital providers and managers as decision-makers. This study aims to obtain empirical evidence on the relationship between managerial overconfidence, leverage, and managerial ownership and earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The sample was selected using purposive sampling, resulting in 128 firms with a total of 640 firm-year observations. Data were analyzed using multiple linear regression with SPSS software. The results indicate that managerial overconfidence is negatively associated with earnings management, while leverage is positively associated with earnings management. Meanwhile, managerial ownership shows no significant relationship with earnings management. These findings emphasize that financial pressure, as reflected by high leverage, plays a more dominant role in driving earnings management practices than managerial overconfidence or managerial ownership. Accordingly, firms with higher leverage levels tend to have a stronger inclination to engage in earnings management as a response to external financial obligations.
DETERMINANTS OF INDONESIA’S SHRIMP EXPORTS TO THE UNITED STATES Muhammad Raihan Basyar; Ida Ayu Meisthya Pratiwi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 8 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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Shrimp is a leading commodity in Indonesia’s fisheries sector and plays a crucial role in generating non-oil and gas foreign exchange earnings, with the United States serving as the primary destination market, absorbing more than 60 percent of total exports. However, Indonesia’s shrimp export volume to the United States declined during the 2022–2024 period, despite continuous growth in consumer income in the destination country. This condition indicates the presence of structural challenges in the competitiveness of Indonesia’s shrimp exports. This study aims to analyze the effects of international shrimp prices, consumer income proxied by United States GDP per capita, and the exchange rate on the volume of Indonesia’s shrimp exports to the United States over the period 1995–2024. The study employs a quantitative approach using secondary time-series data. The analytical method applied is Multiple Linear Regression with a First Difference transformation to address data stationarity issues, estimated using the Ordinary Least Squares (OLS) method.The results show that, simultaneously, international prices, consumer income, and the exchange rate have a significant effect on Indonesia’s shrimp export volume. Partially, international prices have a positive and significant effect, consistent with supply theory, which suggests that higher global prices encourage an expansion of export supply. In contrast, United States GDP per capita has a negative and significant effect, indicating that Indonesian shrimp tends to be treated as an inferior good in a developed-country market. Meanwhile, the exchange rate does not have a significant effect on export volume, supporting the Dominant Currency Paradigm. This study recommends accelerating fisheries downstreaming and improving production efficiency to enhance sustainable export competitiveness.
ADVANTAGES AND DISADVANTAGES OF THE POLICY OF INVOLVEMENT OF 25 PERCENT WOMEN IN STATE-OWNED ENTERPRISES Achmad Zahruddin
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 8 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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One of the new and different policies from previous governments is the policy of gender empowerment through the involvement of a minimum of 25% of women in State-Owned Enterprises to create gender equality (Sugiyono 2019). On the one hand, we think this policy is good for implementing gender equality and women have a number of emotional and skill advantages where women are usually more detailed and more diligent than men. However, on the other hand, a number of groups consider that this policy is not necessary because if the women who are categorized as having the skills and emotions that are conveyed, they will automatically get a position/position in a company without having to require a minimum policy of 25%. Therefore, researchers aim to analyze the advantages and disadvantages of implementing 25% women's involvement in BUMN. The research is qualitative research with a descriptive approach, namely describing things related to women. The data used in this research is secondary data that researchers obtained from scientific manuscripts, books and other references that are usually used in every research. These data were analyzed using the SWOT analysis technique
ANALYSIS OF THE APPLICATION OF ISLAMIC BUSINESS ETHICS TO WOMEN ENTREPRENEURS IN JAMBI CITY Zuhratul Aulia; Siti Rumsiah; Ahmad Ridwan; M. Nasrullah
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 8 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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This study discusses the Application of Islamic Business Ethics to Women Entrepreneurs in the city of Jambi, from the focus of the problem the sub-topic of the problem is described as follows: How is the concept of applying Islamic business ethics and what form of application of Islamic business ethics is exemplified by Rasulullah SAW., Women Entrepreneurs in Jambi city. The results of the study show that Islamic values such as sidiq, fatahan, amanah and tabliq have been reflected in the lives of women entrepreneurs in the city of Jambi.

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