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
52 Documents
<![CDATA[The Use of Digital Data and Artificial Intelligence in Recruitment: An Analysis of Business Candidates’ Perceptions of Organizational Attractiveness ]]>
<![CDATA[Haryanto Haryanto]]>;
<![CDATA[Najmuddin Najmuddin]]>;
<![CDATA[Mohammad Fauzan Nawawi]]>;
<![CDATA[Andri Cahyo Purnomo]]>;
<![CDATA[Memed Saputra]]>
<![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: 10.65310/0b6erk57
<![CDATA[This study examines the causal relationships between artificial intelligence implementation, digital data sourcing practices, and candidates' perceptions of organizational attractiveness within the contemporary talent acquisition landscape. Adopting a rigorous empirical research design, a scenario based vignette survey experiment was conducted with a sample of 413 final year undergraduate university students in major Indonesian metropolitan areas. The econometric analyses, executed using paired Student's t-tests, reveal that increasing automation levels enhances corporate innovation signals but severely reduces perceived social environment viability and applicant intentions to apply. Furthermore, the utilization of personal online digital data significantly damages procedural fairness evaluations compared to professional tracking frameworks. Individual technology trust serves as a critical moderating variable, determining the magnitude of intention shifts among prospective business and engineering applicants. These findings suggest that organizations must strategically balance automated processing efficiency with candidate privacy boundaries to protect employer brand value. Navigating this sociotechnical dynamic allows recruiting organizations to leverage predictive talent analytics while maintaining high organizational attractiveness for top tier talent. ]]>
<![CDATA[The Effect of Digital Competence on Employee Performance: The Mediating Roles of Self-Efficacy and Job Satisfaction (A Case Study of the Tangerang City Regional Revenue Agency) ]]>
<![CDATA[Artanti Dwi Rosadi]]>;
<![CDATA[Wawan Prahiawan]]>
<![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/z8d8an75
<![CDATA[This study examines the influence of digital competence on employee performance through the mediating roles of self-efficacy and job satisfaction at the Tangerang City Regional Revenue Agency. Employing a quantitative research design with a saturated sampling technique involving eighty one employees, the data were analyzed using partial least squares structural equation modeling. The empirical results demonstrate that digital competence exerts a positive and significant direct effect on employee performance, self-efficacy, and job satisfaction. Furthermore, both self-efficacy and job satisfaction act as significant partial mediators in the relationship between digital competence and employee performance. These findings contribute to human resource management theory by highlighting cognitive and affective pathways in digital workplace transformation, while providing practical insights for public sector organizations seeking to optimize administrative efficiency and service delivery quality through targeted capability building and supportive work environments. ]]>
<![CDATA[The Effect of People and Processes on Customer Satisfaction at PT Sinar Rejeki Lembang ]]>
<![CDATA[Yeni Rahmasari]]>;
<![CDATA[Erna Pujihartanti]]>
<![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: 10.65310/10080651
<![CDATA[This study evaluates the empirical impact of people ($X_1$) and processes ($X_2$) on customer satisfaction ($Y$) within the retail automotive sector at PT Sinar Rejeki Lembang. Utilizing a quantitative design with Slovin’s sampling method ($n = 100$), primary survey data were analyzed through Ordinary Least Squares multiple linear regression alongside descriptive operational tracking. The econometric results indicate that both frontline personnel professionalism and procedural efficiency exert statistically significant positive effects on overall consumer evaluations, with personnel performance serving as the dominant driver. Operational tracking demonstrates sustained unit sales growth across early 2026, yet highlights notable friction points in administrative processing speed and complaint resolution. Descriptive indicator indices reveal that while frontline technical work quality achieved high consumer ratings, process issue responsiveness exhibited critical operational delays. This operational paradox underscores that rapid commercial expansion must be balanced with streamlined backend workflows and proactive frontline communication. To sustain consumer loyalty, automotive dealerships must integrate human resource development with administrative process digitization, ensuring consistent service execution across all post-encounter touchpoints.]]>
<![CDATA[Evaluation of Teacher Competencies, Teaching Methods, and School Facilities in Support of Maintaining Student Achievement in Grade VIII at Kartika V-1 Junior High School in Balikpapan ]]>
<![CDATA[Kristina Natalia]]>;
<![CDATA[Dewi Sartika]]>
<![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/sbsh7v27
<![CDATA[This investigation evaluates the structural interrelationships among teacher competencies, instructional methodologies, school facilities, and student academic achievement within a secondary educational institution. Utilizing a quantitative associative methodology and a census sampling technique, primary and secondary data were gathered from one hundred three eighth-grade students at SMP Kartika V-1 Balikpapan during the academic year. Empirical measurements and multivariate regression analyses were executed via statistical software to test direct and combined institutional effects on academic performance. The analytical outcomes reveal that teacher competence, teaching methods, and school facilities exert no statistically significant isolated impact on student grade maintenance. Furthermore, simultaneous estimations indicate that these independent constructs lack joint predictive power, suggesting that student achievement is primarily sustained by alternative multidimensional factors outside the immediate regression model. These findings highlight that baseline educational inputs operate as necessary institutional stabilizers rather than sole drivers of academic variance. Consequently, educational management strategies must embrace holistic operational alignments incorporating administrative leadership, curriculum flexibility, and student support systems to foster sustained academic excellence.]]>
<![CDATA[The Sirawu Sulo Tradition From A Cultural Accounting Perspective In The Village Of Pongka ]]>
<![CDATA[Rais Abrar Syam]]>;
<![CDATA[Muhammad Yamin]]>;
<![CDATA[Lola Ramadhani]]>;
<![CDATA[Nesa Usdayanti]]>
<![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/a4qztx28
<![CDATA[This qualitative case study examines the cultural accounting dimensions of the Sirawu Sulo tradition within its natural setting in Pongka Village, South Sulawesi. Grounded in direct field observations, semi structured interviews, and thematic analysis, the study explores how sacred intangible heritage operates beyond conventional market logic. The findings demonstrate that Sirawu Sulo embodies intrinsic qualitative values, including historical continuity, social cohesion, community identity, spiritual devotion, and preservation awareness, which cannot be captured through standard balance sheet asset recognition models. Forced financial capitalization risks distorting the sacred nature of communal traditions, whereas public sector accounting requires flexible nonmonetary disclosure mechanisms. By integrating narrative reporting, participatory community logging, and digital archiving into municipal accounting reports, public authorities can satisfy statutory accountability mandates while safeguarding indigenous autonomy. Ultimately, this research offers an integrative cultural accounting framework that bridges technical public financial management and intangible heritage conservation, advancing contemporary discourse on nonmarket social accountability and community based asset stewardship in rural agrarian societies.]]>
<![CDATA[The Impact of Digital Competence and Learning Agility on the Work Adaptability of Employees at PT GoTo Gojek Tokopedia TBK in South Jakarta ]]>
<![CDATA[Davina Putri Aulia]]>;
<![CDATA[Ni Made Widhi S]]>;
<![CDATA[Mawarta Onida Sinaga]]>
<![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: 10.65310/67036595
<![CDATA[Digital transformation drives rapid structural and operational realignments within technology ecosystems, requiring personnel to possess robust technological proficiencies alongside dynamic adaptive capabilities. This empirical study evaluates the structural impact of digital competence and learning agility on employee work adaptability at PT GoTo Gojek Tokopedia Tbk in South Jakarta. Utilizing a quantitative causal associative design, primary data were gathered from one hundred active employees selected through purposive sampling criteria, with sample sizing determined via the Lemeshow formulation for unknown populations. Multiple linear regression modeling executes through ordinary least squares estimation, confirming that digital competence and learning agility exert positive and statistically significant partial effects on work adaptability. Simultaneously, both independent variables demonstrate a substantial joint influence, accounting for sixty seven point five percent of the overall variance in employee adaptability, while unobserved residual factors represent thirty two point five percent. These findings highlight the critical synergy between functional technological mastery and psychological learning flexibility, demonstrating that integrating digital skill sets with adaptive mindsets forms a vital operational foundation for sustaining workforce resilience, operational performance, and organizational agility amidst continuous market disruptions. ]]>
<![CDATA[Phenomenology-Based Accounting for Cultural Heritage Assets: Interpreting the Economic and Cultural Value of the Tokko Garment ]]>
<![CDATA[Muhammad Abrar]]>;
<![CDATA[Muhammad Yamin]]>;
<![CDATA[Evi Irawati Aisya.A]]>;
<![CDATA[A.Syalfana Muthia Reski Amelia Putri]]>
<![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: 10.65310/57409712
<![CDATA[This study explores the lived experiences of cultural actors regarding the Tokko garment in Bone Regency, South Sulawesi, employing a qualitative phenomenological approach to examine its multi-dimensional value and reporting practices. Traditional figures, garment artisans, and community members reveal that the garment encapsulates deep historical lineage, philosophical chromatic symbolism, social solidarity, spiritual sanctity, and economic utility. Findings indicate that conventional monetary valuation fails to capture these intangible heritage attributes, creating significant reporting anomalies within institutional accounting systems. To resolve this limitation, the research proposes a comprehensive recognition and disclosure framework that accommodates non-monetary values through detailed narrative disclosures of provenance, symbolic meanings, physical conditions, and preservation efforts. Ultimately, this integration of phenomenology and cultural accounting bridges financial governance with indigenous heritage preservation, providing a robust model for reporting culturally significant assets.]]>
<![CDATA[The Effect of Talent Management and Workload on Employee Performance: Perceived Organizational Support as a Moderating Variable ]]>
<![CDATA[Nadila Ariyanti]]>;
<![CDATA[Wawan Prahiawan]]>
<![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/bk8yrp08
<![CDATA[This study investigates the causal relationships linking talent management and workload to employee performance under the moderating influence of perceived organizational support within a creative agency setting. Employing an explanatory quantitative design, primary data were gathered from all seventy five permanent personnel of PT Inspirasi Solusi Kreatif using total population sampling and analyzed via partial least squares structural equation modeling. The empirical findings reveal that talent management exerts a positive and statistically significant effect on employee performance, whereas workload demonstrates a significant negative influence. Moreover, perceived organizational support significantly strengthens the positive relationship between talent development and performance while simultaneously buffering the detrimental consequences of high job demands. These outcomes indicate that enterprises must integrate systematic competence building with balanced task distribution and active institutional backing to optimize workforce productivity and prevent professional burnout ]]>
<![CDATA[The Effects of Tax Management, Deferred Tax Liabilities, and Profitability on Earnings Management Among IDX-Listed Companies in the Consumer Goods Sector for the 2020–2024 Period ]]>
<![CDATA[Gresia Oktaviyanti Rumapea]]>
<![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/xdhy5x88
<![CDATA[This study examines the effects of tax management, deferred tax liabilities, and profitability on earnings management among consumer goods companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. A quantitative explanatory approach was employed using secondary data obtained from annual reports published on the IDX and corporate websites. From a population of 37 firms, purposive sampling generated 22 companies, resulting in 110 firm-year observations. Earnings management was measured using discretionary accruals based on the Modified Jones Model, while tax management, deferred tax liabilities, and profitability were proxied by the Effective Tax Rate (ETR), the natural logarithm of deferred tax expense to total assets, and Net Profit Margin (NPM), respectively. Panel data regression analysis identified the Fixed Effect Model with White diagonal standard errors as the most appropriate estimator. The findings indicate that tax management has no significant effect on earnings management, deferred tax liabilities have a significant positive effect, and profitability has a significant negative effect. Simultaneously, the three independent variables significantly influence earnings management. The model explains 13.60% of the variation in earnings management, suggesting that additional firm-specific and governance-related factors also contribute to managerial reporting behavior. The findings highlight deferred tax liabilities as the most informative indicator for detecting earnings management practices among Indonesian consumer goods companies.]]>
<![CDATA[The Effect of Task Complexity, Professional Skepticism, and Auditor Experience on Audit Judgment ]]>
<![CDATA[Eunike Magdalena]]>;
<![CDATA[Melinda Malau]]>;
<![CDATA[Mazmur Pardede]]>
<![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/qv8t6826
<![CDATA[This study examines the effects of task complexity, professional skepticism, and auditor experience on audit judgment quality among auditors working in Public Accounting Firms in Jakarta. Audit failure incidents involving PT Garuda Indonesia, PT Asuransi Jiwasraya, and PT Indofarma Tbk. have highlighted the importance of strengthening professional judgment in the audit process. A quantitative causal-associative research design grounded in Attribution Theory was employed to investigate the proposed relationships. The study involved 94 auditors from eight Public Accounting Firms in Jakarta who were selected using purposive sampling. Primary data were collected through structured questionnaires using a five-point Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling with SmartPLS 4. The results demonstrate that task complexity has a significant negative effect on audit judgment, indicating that greater task demands can constrain the quality of professional decision-making. Professional skepticism has a significant positive effect and represents the strongest determinant among the variables examined, while auditor experience also has a significant positive effect on audit judgment. Collectively, the three independent variables explain 40.5% of the variance in audit judgment. These findings indicate that auditor judgment quality depends on both the conditions of audit assignments and the professional attributes developed by individual auditors. The study contributes empirical evidence that strengthening professional skepticism is particularly important for improving auditors' judgment quality alongside effective management of task complexity and continuous development of professional experience.]]>
