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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 627 Documents
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PUBLIC SECTOR ACCOUNTING INFORMATION SYSTEMS AND THEIR IMPACT ON ORGANIZATIONAL PERFORMANCE Kathleen Asyera Risakotta; Amiruddin Amiruddin; Asri Usman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507635

Abstract

This study aims to analyze the role of public sector accounting information systems and their impact on organizational performance through a literature review approach. Accounting information systems in the public sector are a crucial instrument for increasing transparency, accountability, and efficiency in state financial management. In this study, various scientific literature sources, such as international journals, academic books, and research reports, were systematically analyzed to identify the relationship between the implementation of accounting information systems and improved organizational performance. The study results indicate that the effective implementation of accounting information systems can accelerate the decision-making process, improve the quality of financial reports, and support better internal control. Furthermore, factors such as human resource competence, technological support, and management commitment also influence the system's success in driving organizational performance. However, challenges such as limited infrastructure, resistance to change, and lack of training remain obstacles to optimizing accounting information systems in the public sector. Therefore, an integrative strategy is needed that includes strengthening human resource capacity, improving technology quality, and policies that support sustainable system implementation to achieve optimal organizational performance.
ANTI-FRAUD STRATEGIES AND INTERNAL AUDIT ROLES IN PUBLIC SECTOR ORGANIZATIONS Andi Nurrahma Gaffar; Amiruddin Amiruddin; Asri Usman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507655

Abstract

  This study aims to analyze anti-fraud strategies and the role of internal audit in enhancing accountability and transparency in public sector organizations. The method used is a literature review, examining various scientific sources such as indexed journals, academic books, and institutional reports relevant to the topics of fraud and internal audit. The results of the study indicate that an effective anti-fraud strategy includes the implementation of a robust internal control system, strengthening an organizational ethical culture, utilizing digital technology in fraud detection, and improving human resource competency. Furthermore, internal audit plays a strategic role as an assurance and consulting function that focuses not only on compliance but also on the prevention and early detection of potential fraud. The synergy between anti-fraud policies and the internal audit function has been proven to minimize the risk of irregularities and improve the quality of public sector governance. This study provides a conceptual contribution to enriching the understanding of the integration of anti-fraud strategies and the role of internal audit in efforts to achieve good governance in the public sector.
THE EVOLUTION OF INTERNAL AUDIT STANDARDS IN PUBLIC SECTOR GOVERNANCE Adriyana Adevia Nuryadin; Amiruddin Amiruddin; Rahmawati HS
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20510024

Abstract

This study aims to analyze the evolution of internal audit standards in public sector governance and its implications for enhancing accountability and transparency. The method used is a literature review, examining various scientific sources, professional standards, and relevant regulations on the development of internal audit in the public sector. The study results indicate that internal audit standards have undergone a significant transformation from a traditional compliance-focused approach to a more strategic and risk-based approach. This development is influenced by global demands for good governance, the increasing complexity of public organizations, and advances in information technology. Furthermore, the role of internal auditors has evolved into a strategic partner for management in ensuring the effectiveness of internal controls and risk management. This study confirms that the evolution of internal audit standards has made a significant contribution to strengthening adaptive, transparent, and accountable public sector governance.
GREEN TAXATION AND CORPORATE ENVIRONMENTAL PERFORMANCE: A GLOBAL PERSPECTIVE Arfandi Arfandi; Amiruddin Amiruddin; Asri Usman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507783

Abstract

This study aims to analyze the relationship between green taxation policies and corporate environmental performance from a global perspective using a literature review method. Green taxation is viewed as an economic instrument designed to encourage environmentally friendly behavior through fiscal incentives and disincentives. In this study, various scientific sources such as international journals, global institutional reports, and academic publications were systematically analyzed to identify patterns, trends, and the impact of environmental tax implementation on corporate behavior. The results of the study indicate that the implementation of green taxation generally contributes positively to improving corporate environmental performance, particularly in terms of energy efficiency, emission reduction, and sustainable technological innovation. Thus, this study provides a conceptual contribution to understanding the role of green taxation as a strategic public policy instrument in driving the transformation of business practices toward environmental sustainability at the global level.
THE IMPACT OF TAX AGGRESSIVENESS ON FIRM VALUE AND AUDIT QUALITY Arfandi Arfandi; Sri Sundari; Mediaty Mediaty
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507810

Abstract

This study aims to examine in depth the impact of tax aggressiveness on firm value and audit quality using a literature review method. In an increasingly competitive and complex business environment, companies often employ tax aggressive practices as a strategy to minimize their tax burden and increase profitability. The method used in this study is a systematic literature review, identifying, categorizing, and analyzing findings from various relevant scientific articles. The results indicate that tax aggressiveness has diverse impacts on firm value. On the one hand, tax aggressiveness can increase firm value in the short term by increasing after-tax profits. This study confirms that the interaction between tax aggressiveness, firm value, and audit quality is a crucial aspect of modern corporate governance.
THE EFFECT OF IBS CORE APPLICATION USE, LOCUS OF CONTROL, AND INTERNAL CONTROL SYSTEM ON EMPLOYEE PERFORMANCE Ni Kadek Dian Maharani; Ni Luh Sari Widhiyani
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507837

Abstract

Employee performance is a crucial factor in supporting the effectiveness of organizational operations and achieving corporate goals. The development of information technology encourages organizations to optimize the use of application systems to support employee work activities. The Technology Acceptance Model (TAM) explains that acceptance of technology use is influenced by the perceived usefulness and ease of use of the system. The Theory of Attitude and Behavior explains that individual behavior at work is influenced by the individual's attitudes, beliefs, and self-control. This study aims to empirically test the effect of the use of the IBS Core application, locus of control, and internal control systems on employee performance. The study was conducted on employees of the LPD in Klungkung Regency using a purposive sampling technique and a sample size of 120 respondents. Research data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of the SPSS program. The results showed that the use of the IBS Core application, locus of control, and internal control systems have a positive effect on employee performance. The research findings indicate that optimizing technology utilization, strengthening individual character, and implementing an effective internal control system can improve employee performance sustainably.
THE INFLUENCE OF PUSH AND PULL MOTIVATION ON CONVERSION INTENTION OF CANVA PRO THROUGH PERCEIVED VALUE(A STUDY ON GEN Z IN DENPASAR) Riyan Priyambodo Pradana; Putu Yudi Setiawan; Gede Suparna; Ni Wayan Ekawati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507858

Abstract

The freemium business model remains a cornerstone of the software as a service (SaaS) industry, yet consistently low free-to-paid conversion rates, estimated globally at just 2 to 5 percent, pose a persistent challenge to sustainable monetization. This study investigates how push motivation (dissatisfaction with free-tier limitations) and pull motivation (the attractiveness of premium features) influence users' conversion intention toward Canva Pro, with perceived value serving as a mediating variable. Drawing on the Stimulus-Organism-Response (SOR) framework and integrating Push- Pull Motivation Theory, Perceived Value Theory, and Expectation–Confirmation Theory, a quantitative survey was conducted among 126 Generation Z Canva users in Denpasar City, a digitally advanced urban center with an internet penetration rate of 90.59%. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results indicate that push motivation directly and significantly affects both conversion intention and perceived value. Pull motivation, while not exerting a significant direct effect on conversion intention, strongly predicts perceived value, which in turn drives conversion intention. Perceived value operates as a complementary partial mediator between push motivation and conversion intention, and as a full mediator in the pull motivation to conversion intention pathway. These findings carry both theoretical and practical implications for freemium service providers seeking to optimize user upgrade strategies.
ECOSYSTEM SUPPORT, DIGITAL LITERACY, AND INNOVATION CAPABILITY: EXPLAINING PRODUCT INNOVATION AND COMPETITIVE ADVANTAGE AMONG FOOD SMEs Siwi Manganti
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507885

Abstract

Food Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia’s economy; however, increasing market competition, digital transformation, and changing consumer preferences require food SMEs to continuously strengthen their innovation capabilities to sustain competitiveness. Despite the growing importance of innovation, limited studies have simultaneously examined the combined effects of innovation capability, market orientation, ecosystem support, and digital literacy on product innovation and competitive advantage in the food SME sector. This study aims to investigate the influence of innovation capability, market orientation, ecosystem support, and digital literacy on product innovation and further examine the mediating role of product innovation in strengthening competitive advantage among food SMEs in Bali, Indonesia. This study employed a quantitative research design using a cross-sectional survey approach involving 180 food SMEs operating in Denpasar, Badung, and Gianyar, Bali Province. Data were collected through purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The findings reveal that innovation capability, market orientation, ecosystem support, and digital literacy significantly and positively influence product innovation. Among these predictors, innovation capability demonstrates the strongest effect on product innovation. Product innovation further emerges as the strongest determinant of competitive advantage, while innovation capability also exerts a significant direct effect on competitive advantage. The model explains 74.3% of the variance in product innovation and 68.1% of the variance in competitive advantage, indicating substantial explanatory power. The study contributes to the literature by integrating internal organizational capabilities and external support mechanisms within a unified framework to explain food SME competitiveness in emerging markets.
HOW SUSTAINABLE INVESTMENT SHAPES CORPORATE VALUE IN INDONESIAN ENERGY FIRMS I Gusti Ayu Devionita; I Gusti Bagus Wiksuana
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507905

Abstract

Growing demands for sustainable transformation have encouraged companies to adopt responsible investment practices within operational activities. However, existing empirical findings concerning the association between sustainable investment and corporate value remain inconsistent in environmentally sensitive industries. The present research examines how sustainability-oriented expenditures influence corporate performance appraisal among Indonesian energy firms by incorporating ESG disclosure and financial performance as mediating variables. A quantitative explanatory design was employed in this analysis by utilizing secondary information obtained from corporate annual publications and sustainability disclosures of petroleum, natural gas, and coal enterprises traded on the Indonesia Stock Exchange throughout the 2020–2024 period. Based on purposive sampling criteria, 65 firm-year observations from 13 companies were included in the analysis. Multiple regression and path analysis were employed to examine direct and indirect relationships between the variables. The findings reveal that sustainable investment positively affects financial performance and corporate value, whereas its influence on ESG disclosure is statistically insignificant. Financial performance also positively contributes to corporate value and mediates the relationship between sustainable investment and corporate value. In contrast, ESG disclosure does not exhibit a significant mediating effect. These results indicate that investors in Indonesia’s energy sector remain more responsive to profitability and outcomes than to sustainability practices when assessing corporate value.
THE DEVELOPMENT MODEL OF PESANTREN ECONOMIC INDEPENDENCE THROUGH FOUNDATION-OWNED BUSINESS ENTITIES IN MIFTAHUL ULUM LUMAJANG BOARDING SCHOOL Muhammad Syaikhul Alim; Munir Is’adi; Babun Suharto
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507935

Abstract

Islamic boarding schools (pesantren) have a strategic role not only as Islamic educational institutions, but also as centers of social and economic empowerment for the surrounding community. In response to the need for institutional sustainability, pesantren are required to develop economic independence through productive and professionally managed business activities. One of the strategies implemented is the establishment of a Foundation-Owned Business Entity (Badan Usaha Milik Yayasan / BUMY), which functions as an instrument to strengthen financial independence and support educational development. This study aims to analyze the development model of pesantren economic independence through BUMY at Pondok Pesantren Miftahul Ulum Lumajang. This research uses a qualitative method with a case study approach. Data were collected through observation, in-depth interviews, and documentation involving foundation administrators, business unit managers, students, alumni, and relevant community actors. The findings show that BUMY contributes to creating alternative sources of income for the pesantren through several business units, including supermarkets, agriculture, livestock farming, and laundry services. The management of these business units also involves students and alumni, thereby supporting entrepreneurship education and strengthening practical economic skills. However, the development of BUMY still faces several challenges, particularly limited capital, managerial capacity, digital marketing, and product competitiveness. These challenges can be addressed through capacity-building programs, professional governance, innovation, and strategic partnerships with external stakeholders. The study concludes that BUMY can serve as an effective model for developing pesantren economic independence when supported by Islamic values, professional management, and sustainable collaboration. Nevertheless, further research is needed to measure its long-term impact and examine the possibility of replicating this model in other pesantren with different institutional and socio-economic characteristics. 

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