Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)

Articles in this issue consist of 10 universities of Indonesia :
Universitas Bhayangkara Jakarta Raya, Universiata Indonesia, Universitas Brawijaya, IPB University, Universitas Mercu Buana, Institut Ilmu Sosial dan Manajemen STIAMI, Institut Transportasi dan Logistik Trisakti, Universitas Bunda Mulia, Politeknik Negeri Bali, Sekolah Tinggi Manajemen PPM

DOI: https://doi.org/10.38035/gijea.v4i2

Published: 2026-05-16

Articles

Comparative Analysis of Optimal Stock Portfolio Results using The Markowitz Method and a Single Index (Study on LQ 45 Company Shares Listed on the Indonesia Stock Exchange Period January – December 2024)

Matdio Siahaan, Jhonni Sinaga, David Pangaribuan

172-180
- FULL ARTICLE PDF
Improving Local Financial Performance for Sustainable Regional Economic Development in the Regencies and Municipalities of Jambi Province

Faradilla Herlin, Wella Sandria, Endah Trikurniasih

181-194
- FULL ARTICLE PDF
Human Resource Capacity of The Indonesian National Police in Law Enforcement: A Case Study at The Criminal Investigation Unit of Polrestabes Semarang

Darwin Tamba, Arthur Josias Simon Runturambi, David Ronald Tairas

195-201
- FULL ARTICLE PDF
The Influence of Perceived Value on Repurchase Intention with the Mediation of Trust and Brand Image in the Whoosh Transportation Mode

Ahmad Zaki Pratama, Kusuma Ratnawati, Sri Palupi Prabandari

202-216
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Strategic Change Management Model in The Islamic Life Insurance Industry

Fitri Hartati, Irfan Syauqi Beik, Ujang Sumarwan, Popong Nurhayati

217-230
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Earnings Informativeness in Emerging Markets: The Role of Income Smoothing, Foreign Ownership, and Information Asymmetry

Ira Febrianti, Johannes Simatupang, Enggar Diah Puspa Arum, Tona Aurora Lubis

231-240
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Determinants of Banking Stock Returns: The Moderating Role of Corporate Social Responsibility and Fraud Risk in Indonesian Banking

Sukma Rianti, Haryadi Haryadi, Afrizal Afrizal, Enggar Diah Puspa Arum

241-252
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Village Financial Accountability Model with Community Participation as Moderation in Village Government in South Sumatra Province

Rudi Ananda, Afrizal Afrizal, Sri Rahayu

253-268
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Is Profitability the Missing Link? Green Financing, Capital Adequacy, Credit Risk, and Efficiency in Driving Firm Value

Tri Kartini Putri, Asep Risman

269-276
- FULL ARTICLE PDF
Analysis of the Influence of Financial Literacy and Management Accounting on Financial Performance through Digital Marketing in MSMEs

Ni Nyoman Yuliati, I Made Suardana, Sofiati Wardah, Indah Ariffianti, Baiq Ertin Helmida

277-288
- FULL ARTICLE PDF
The Effect of ESG Practices on Corporate Tax Avoidance: Evidence from Non-Financial Firms in Indonesia

Maretta Yoehana, Cynthia Afriani Utama

289-300
- FULL ARTICLE PDF
Building a Sustainable Campus: The Role of Green Leadership in the Sustainability Performance of Higher Education in the City of Bandung through Green Organizational Behavior

Yani Restiani Widjaja, Purwadhi Purwadhi

301-313
- FULL ARTICLE PDF
Strategic Approaches to Enhancing Financial Performance: Financial Literacy and Social Capital as Pillars of Business Resilience Amid Global Economic Challenges

Yuliusman Yuliusman, Wirmie Eka Putra, Fredy Olimsar, Nyimas Dian Maisyarah, Dahmiri Dahmiri

314-328
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Enhancing MSME Competitive Performance in Indonesia: The Role of Digital Capability

Ahmad Hidayat, Tuswoyo Tuswoyo, Abdul Gofur, Hanuna Shafariah

329-343
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The Effect of Ownership Structure, Sustainability Value, and Internationalization on Firm Value Mediated By Technical Efficiency in The Transportation and Logistics Industry In Indonesia

M. Arif Hernawan, Enny Haryanti, Herlina Herlina, Ika Utami Yulihapsari, Siti Nurhayati

344-356
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System Quality and Service Quality in Public Sector Accounting Information Systems: The Role of Perceived Usefulness in Enhancing User Satisfaction

Tri Lestari, Sri Rahayu, Achmad Hizazi, Wirmie Eka Putra

357-363
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The Emergence of Large Language Models in Financial Report Auditing: Opportunities, Benchmarks, Risks, and The Road Ahead

Kadek Nita Sumiari, I Ketut Parnata, I Gusti Ayu Astri Pramitari, I Made Agus Putrayasa

364-373
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Determinants of Financial Reporting Quality: Internal Control Effectiveness, IT Utilization and Tax Compliance with Human Resource Capability as Moderator

Yohanes Mardinata Rusli, Andrianto Widjaja

374-389
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The Impact of Cognitive, Digital, and Psychological Factors on Risky Investment Decisions among Generation Z Investors in Indonesia: The Role of Economic Capability

Ni Wayan Dian Irmayani, Nyoman Sri Subawa, Ida Ayu Oka Martini, Luh Putu Mahyuni

390-405
- FULL ARTICLE PDF
Building Loyalty Amid Café Competition: The Role of Experiential Marketing through Customer Engagement, Self-Expression Value, and Hedonic Value in Cafés in Jambi

Hapzi, Andri Yandi

406-422
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The Effect of Budget Politicization and Budget Absorption on Budget Performance in Local Governments of Jambi Province with Budget Commitment as a Moderating Variable

Imelda Andrianty, Haryadi Haryadi, Sri Rahayu, Enggar Diah Puspa Arum, Rico Wijaya

423-433
- FULL ARTICLE PDF