Prosperia: Journal of Economic Development, Accounting, and Global Markets
Prosperia: Journal of Economic Development, Accounting, and Global Markets is a peer-reviewed academic journal dedicated to publishing high-quality scholarly works in the fields of economics, accounting, finance, and global market studies. The journal provides an international platform for researchers, academics, professionals, and policymakers to disseminate original research articles, theoretical analyses, empirical findings, and critical reviews that address contemporary issues in economic development and international business dynamics. Prosperia welcomes manuscripts in, but not limited to, macroeconomics, microeconomics, development economics, public finance, financial management, auditing, taxation, management accounting, corporate governance, capital markets, international trade, the digital economy, sustainable finance, and global market integration. All submissions undergo a rigorous double-blind peer-review process to ensure originality, methodological robustness, analytical depth, and meaningful scholarly contribution. Published quarterly in February, May, August, and November, Prosperia aims to foster global academic dialogue, promote innovative and evidence-based research, and strengthen the contribution of the economics and accounting disciplines in advancing sustainable economic growth, financial transparency, and competitive global market development at local, national, and international levels.
Articles
42 Documents
<![CDATA[Implementation Of Sharia Principles In Investment Management In Islamic Banking ]]>
<![CDATA[Ainun Ara As’syahra]]>;
<![CDATA[Dwi Magfiratul Rahma]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/nhmn7610
<![CDATA[This study evaluates the operationalization of Islamic jurisprudence within corporate wealth management structures to determine how modern portfolios align with normative regulatory frameworks. Employing a non empirical qualitative design driven by a systematic content analysis framework, the research examines the structural integration of normative theology and macroeconomic architectures. The analytical model decodes foundational texts, statutory banking laws, and national religious fatwas through systematic data reduction, thematic categorization, and conceptual synthesis. The findings indicate that the execution of trust partnerships, joint equity pooling, and asset backed exchange structures naturally mitigates moral hazard while optimizing liquidity distribution. Furthermore, combining international governance benchmarks with independent sharia supervisory controls shields institutional frameworks from systemic market volatility and asymmetric information gaps. The structural synthesis demonstrates that banking resilience depends heavily on anchoring transaction instruments to tangible real sector ventures rather than speculative metrics. Ultimately, this integration establishes a disciplined investment ecosystem that maximizes commercial returns while maintaining absolute regulatory compliance. ]]>
<![CDATA[Optimizing the Management of Public Funds at Islamic Banks Through Liability Management ]]>
<![CDATA[Fhika Noverita]]>;
<![CDATA[Anasari Anasari]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/kmj6k356
<![CDATA[This study examines the strategic frameworks governing asset liability management within Islamic banking institutions to optimize public fund management without violating religious jurisprudence. Utilizing a qualitative library research design, the analysis evaluates secondary data spanning statutory regulatory frameworks, central bank macrofinancial records, and authoritative financial treatises. The findings reveal that effective liability management depends on a systematic partitioning between custody based accounts and investment partnerships to mitigate unexpected funding mismatches and control operational costs. Furthermore, integrating diversified capital pools from sovereign entities, educational centers, and social finance foundations provides a durable liquidity buffer that enhances institutional resilience against macroeconomic contractions. The study demonstrates that long term stability requires a balanced configuration that harmonizes profit sharing expectations with strict regulatory parameters. Ultimately, the successful mobilization of public liquidity is achieved by combining robust technological platforms, digital transaction convenience, and dual corporate governance oversight, which collectively reinforce institutional trust and secure sustainable economic growth in accordance with Islamic ethical standards.]]>
<![CDATA[Analysis of Sustainability Reporting as the Implementation of Sustainability Accounting at PT Unilever Indonesia TBK in 2024 ]]>
<![CDATA[Sheila Fatimah Majid]]>;
<![CDATA[Fetty Kurnia Dewi]]>;
<![CDATA[Wulan Budi Astuti]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/qar0g786
<![CDATA[This academic study examines the implementation of sustainability accounting through the comprehensive evaluation of the sustainability report published by PT Unilever Indonesia Tbk in the fiscal year of 2024. Employing a qualitative descriptive approach with systematic document analysis, the research evaluates the corporate report against the Global Reporting Initiative Standards and Indonesian regulatory frameworks. The empirical analysis reveals that the company successfully integrates its core corporate business strategy into the newly established Growth Action Plan framework, driving substantial and highly measurable progress across critical environmental and social action areas. Specifically, the company achieved a ninety two percent reduction in greenhouse gas emissions relative to its baseline and successfully collected over ninety thousand tons of postconsumer plastic waste. While these environmental disclosures reinforce social legitimacy and demonstrate strong stakeholder accountability, the reporting still demonstrates an unbalanced emphasis on positive milestones over negative operational impacts. Ultimately, this academic research provides valuable insights into corporate accounting practices by thoroughly evaluating material topic identification, independent external assurance verification, and domestic regulatory multiframework integration processes.]]>
<![CDATA[Digital Marketing Strategy with Impact of Delivery Time on Customer Satisfaction in Online Food Delivery ]]>
<![CDATA[Lely Wijayanti]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/8ypnzn76
<![CDATA[This study examines the interplay between physical distribution speed and digital promotional vectors in shaping customer satisfaction within app-based food delivery ecosystems. Utilizing objective transaction-level data comprising 4093 fully delivered orders from the Zomato platform, an ordinary least squares regression framework was operationalized to evaluate direct and moderating structural pathways. The empirical findings reveal that delivery time does not exert a statistically significant direct impact on numeric customer ratings, suggesting a paradigm shift from raw logistics speed toward holistic experiential value. Conversely, free delivery incentives significantly enhance customer satisfaction, while promotional discount codes operate as critical psychological buffers that expand consumer tolerance thresholds during operational logistics delays. Although the baseline predictive model exhibits low explanatory power, confirming that satisfaction is a complex multidimensional construct, strict variance diagnostics validate structural parameter stability. These insights offer actionable strategic directives for platform managers, emphasizing the transition toward automated data-driven service recovery tools and targeted pricing interventions to stabilize consumer retention in highly competitive digital application markets.]]>
<![CDATA[The Effect of Islamic Financial Literacy on The Interest in Saving at Islamic Banks ]]>
<![CDATA[Nur Aziza]]>;
<![CDATA[Amel Deswanda]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/tmsk9f70
<![CDATA[This study examines the empirical effect of Islamic financial literacy on the public interest in saving at Islamic banks within a dual financial system. Utilizing an explanatory quantitative approach and a cross sectional survey design, primary data were gathered through highly structured closed ended questionnaires distributed via purposive sampling to the retail banking consumer market in Indonesia. The primary data underwent classical econometric diagnostics and simple linear regression parameter evaluation. The statistical results reveal that Islamic financial literacy exerts a significant positive influence on saving interest, confirming that cognitive determinants act as structural drivers of behavioral intentions. The empirical model explains more than one third of the total variance in consumer saving interest, validating the fundamental tenets of the Theory of Planned Behavior. These findings address historical research gaps and provide strategic insights for resolving national market anomalies, such as the gap between high sharia literacy levels and low operational inclusion indices. Regulatory bodies and Islamic commercial banking institutions should prioritize structured educational frameworks and digital marketing outreach to optimize asset growth and secure a broader national market share.]]>
<![CDATA[Marketing Intelligence in Islamic Education: A Model for Enhancing Competitiveness through the Use of Digital Data ]]>
<![CDATA[Mohammad Abdul Aziz Al Wahedi]]>;
<![CDATA[Muhammad Kholilur Rohman]]>;
<![CDATA[Mohammad Holidi]]>;
<![CDATA[Thoiful Abrar]]>;
<![CDATA[Mohammad Rofik]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 3 (2026): : August: Prosperia: Journal of Economic Development, Accounting, and Global Ma ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/yjvamk46
<![CDATA[This study examines the role of marketing intelligence in enhancing the competitiveness of Islamic educational institutions through the strategic utilization of digital data. Rapid digital transformation has intensified competition among educational institutions, creating a need for data-driven decision-making capabilities that extend beyond conventional marketing approaches. Using a quantitative explanatory design, data were collected from leaders, marketing managers, public relations officers, and digital communication personnel from Islamic schools, pesantren, and Islamic higher education institutions. The proposed model was tested using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings demonstrate that marketing intelligence constitutes a multidimensional capability encompassing digital data acquisition, market sensing capability, stakeholder intelligence, competitive intelligence, and analytical capability. Measurement model evaluation confirmed the reliability and validity of all constructs. Structural analysis revealed that analytical capability, stakeholder intelligence, and competitive intelligence exert significant positive effects on institutional competitiveness. The validated model indicates that competitive advantage is generated not merely through digital technology adoption but through the organizational capacity to transform digital information into strategic knowledge. The study contributes to educational management literature by providing an empirically validated framework linking digital data utilization, marketing intelligence, and institutional competitiveness in Islamic education. ]]>
<![CDATA[Strategies For Managing Liquidity Risk Through Asset-Liability Management (ALMA) In Islamic Banking ]]>
<![CDATA[Fitria Ramadhani]]>;
<![CDATA[Ilda Ilda]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 3 (2026): : August: Prosperia: Journal of Economic Development, Accounting, and Global Ma ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/b55nrc34
<![CDATA[This study examines the causal relationships between integrated asset liability management frameworks and liquidity risk resilience within Islamic commercial banks in Indonesia. Utilizing panel data and partial least squares structural equation modeling, the empirical investigation evaluates how structural maturity gap configurations, funding diversification strategies, and third party fund optimizations determine institutional stability under strict regulatory environments. The empirical findings reveal that while funding diversification introduces short term adjustments within the financing to deposit ratio, active interventions by the internal asset liability committee act as a vital stabilizing mechanism. Furthermore, the banking sector exhibits robust compliance performance, with the mean liquidity coverage ratio and net stable funding ratio systematically exceeding international regulatory baselines without undermining core sharia principles. The results confirm that domestic monetary instruments effectively insulate participating institutions from systemic interbank contagion. This research concludes that the long term financial sustainability of Islamic banking institutions depends on the continuous alignment between disciplined corporate governance and macroprudential liquidity mandates.]]>
<![CDATA[The Crucial Role of Innovation in Driving Organizational Growth, Success, and Sustainability ]]>
<![CDATA[Eduard Hotman Purba]]>;
<![CDATA[Haryanto Haryanto]]>;
<![CDATA[Andri Cahyo Purnomo]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 2 (2026): : May: Prosperia: Journal of Economic Development, Accounting, and Global Marke ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/pysxx251
<![CDATA[Innovation has become a fundamental element in industrial development and organizational advancement because it influences competitiveness, market coordination, and long-term organizational sustainability. Innovation is integrated into various aspects of human activities through product development, managerial approaches, operational methods, and organizational transformation processes. This study aims to examine the crucial role of innovation in driving organizational growth, success, and sustainability through a qualitative conceptual approach and literature review method. The analysis demonstrates that innovation is not limited to creativity or the generation of new ideas but involves systematic processes of transforming ideas into applicable solutions that create organizational value. The findings indicate that innovation capability contributes to organizational development by strengthening adaptability, improving competitiveness, supporting strategic renewal, and enabling organizations to respond effectively to changing market conditions. Innovation also functions as a strategic mechanism that connects creativity, knowledge management, technological advancement, and sustainable organizational performance. This study highlights that innovation should be managed as a continuous organizational capability rather than a temporary activity to ensure long-term success and resilience in dynamic global environments. ]]>
<![CDATA[The Capitalization of the Cultural Value of the Mabbarasanji Tradition from a Cultural Economics Perspective: An Analysis of the Treatment of Cultural Assets Based on Local Wisdom ]]>
<![CDATA[Nuranjani Nuranjani]]>;
<![CDATA[Gading Rayhan Al-ikbar]]>;
<![CDATA[Muhammad Yamin]]>;
<![CDATA[Roy Sakti Prasetya]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 3 (2026): : August: Prosperia: Journal of Economic Development, Accounting, and Global Ma ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/c3gnrb91
<![CDATA[This study examines the Mabbarasanji tradition within the Culili neighborhood, Polewali Urban Village, Bone Regency, evaluating its structural dynamics as a non-monetary cultural asset from a cultural economics perspective. Utilizing an interpretive qualitative research design and phenomenological analysis, the inquiry captures the lived experiences of traditional reciters and local activists to understand how this oral performance generates localized social capital and maintains communal continuity. The findings indicate that the tradition represents a vital heritage resource whose value is determined by poetic auditory cadences, linguistic preservation, and collective voluntary labor. The investigation demonstrates that these customary practices directly satisfy the legal criteria established under Indonesian Law Number 5 of 2017 concerning the Advancement of Culture, thereby qualifying for formal institutional protection. To counteract modern threats of globalization and declining youth participation, this study devises a narrative Cultural Accounting Disclosure Framework that operationalizes qualitative sustainability metrics for state registries. Ultimately, this framework bridges the gap between abstract local wisdom and formal accountability systems, ensuring the sustainable preservation of Bugis cultural identity.]]>
<![CDATA[The Effect of Work Discipline and Work Ethic on Employee Productivity at PT Rodaniaga Kokoh Nusantara, Tangerang Regency ]]>
<![CDATA[Dyah Ayu Amanda]]>;
<![CDATA[Carolus Baromeus Supartomo]]>
<![CDATA[ Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 3 (2026): : August: Prosperia: Journal of Economic Development, Accounting, and Global Ma ]]>
Publisher : <![CDATA[CV SCRIPTA INTELEKTUAL MANDIRI ]]>
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DOI: 10.65310/4ax3ag14
<![CDATA[This study evaluates the predictive paths of work discipline and work ethic regarding employee productivity within the activated carbon manufacturing sector. Utilizing an empirical quantitative descriptive method with an associative causal framework, this investigation executes a complete census of all sixty operational personnel through a saturated sampling technique. Primary data gathered over a multi month operational horizon via closed questionnaires were processed using classical assumption diagnostics and multi variate linear regression models. The resulting econometric estimations demonstrate that work discipline exerts a positive, statistically significant partial impact on labor output limits, whereas work ethic provides a mathematically superior contribution toward optimizing total production limits. Simultaneous statistical testing confirms that the joint integration of behavioral regulations and personal reliability yields an optimal structural baseline that explains a substantial portion of floor productivity variance, while the remaining percentage depends on external variables beyond the current empirical model. Consequently, industrial human resource executives must design integrated monitoring strategies that address punctual attendance patterns while fostering collaborative workspace initiatives to ensure sustainable organizational performance.]]>
