Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 2026)

All Articles in this Issue from 3 countries:
Indonesia(Universitas Telkom, IPB University, Universitas Brawijaya, Universitas Indonesia, Universitas Sebelas Maret, Universitas Pertahanan, Universitas Negeri Jakarta, Universitas Pancasila, Universitas Padjadjaran, Universitas Trisakti), Malaysia(Universiti Malaysia Terengganu), Brunei Brunei (University Technology Brunei)

DOI: https://doi.org/10.38035/gijea.v4i3

Published: 2026-06-26

Articles

Digital Business Transformation and Its Impact on Organizational Performance in the Banking Industry: The Mediating Role of Digital Capability and Employee Adaptability

Ayi Wahid, Hery Wihasnanto, Rosna Yuherlina Siahaan, Rini Martiwi, Ari Wijaya

434-445
- FULL ARTICLE PDF
Analysis of the Effect of Non-Performing Loans, Loan to Deposit Ratio, and Capital Adequacy Ratio on Book Value per Share through Return on Assets Mediation

Yandi Asmana, Hari Gusrida, Yohanes Indrayono

446-460
- FULL ARTICLE PDF
Leadership Style and Reward Systems as Drivers of Employee Work Motivation in the Manufacturing Industry

Kevin Dharmawan, Kiki Sudiana

461-474
- FULL ARTICLE PDF
Analysis of Financial Statement Fraud Using the Beneish M-Score Method: A Study of Companies Involved in Legal Cases in Indonesia

Ramdany, Susi Susilawati, Maria Suryaningsih, Ridwan Saleh, Samukri

475-484
- FULL ARTICLE PDF
Financial Literacy as a Mediating Mechanism between Good Governance and Cooperative Financial Performance: Perception Evidence from Bekasi City, Indonesia

Panata Bangar Hasioan Sianipar, Christina Tri Setyorini, Yanuar Eko Restianto, Eliada Herwiyanti, Puji Lestari, Agung Praptapa

485-496
- FULL ARTICLE PDF
The Effect of Leadership Style and Career Development on Turnover Intention among Employees in a Public Hospital

Muhammad Bintang Gadesya Putra, Kiki Sudiana

497-509
- FULL ARTICLE PDF
Design and Development of an Arduino-Based Ship Lift Learning Media Using a PLC Approach for Cadets of Makassar Maritime Polytechnic

Tony Santiko, Mohammad Sapta Heriyawan, Arifuddin Danduru, Zalza Wulandari Idris Idris

510-515
- FULL ARTICLE PDF
Digital Payroll Accounting Information System and PPh 21 Compliance for Staple Food MSMEs in Wanaherang Traditional Market

Uswatun Khasanah, Tutty Nuryati, Vitra Yozi

516-529
- FULL ARTICLE PDF
Exploring the Moderating Role of Firm Size on Corporate Governance and CSR Disclosure in Indonesian Listed Companies

Reschiwati Reschiwati, Idayanti Idayanti, Fran Sayekti

530-543
- FULL ARTICLE PDF
Determinant Model of Employee Performance through Job Satisfaction from a Human Resource Management Perspective at an Umrah Travel Agency

Kamsariaty Kamsariaty, Ryan Firdiansyah Suryawan, Suhartini Suhartini, Monizaihasra Mohamed, Hadiansyah Hadiansyah

544-560
- FULL ARTICLE PDF
The Effect of Co-Creation Value on Umrah Pilgrims’ Loyalty: The Moderating Role of Digital Engagement

Muhammad Bayu Kreshna, Fatchur Rohman, Radityo Putro Handrito

561-573
- FULL ARTICLE PDF
Psychosocial Factors and Organizational Commitment among Female Generation Z Employees in the Manufacturing Sector: The Mediating Role of Job Satisfaction

Fariha Azzahra, Indah Rahayu, Rosmala Kurnia Dewi, Wahyu Hermawan

574-588
- FULL ARTICLE PDF
Explaining Tax Avoidance in the Energy Sector: The Role of Financial Distress, Operating Cash Flow, and Environmental Uncertainty

Try Liani, Maya Safira Dewi

589-601
- FULL ARTICLE PDF
A Decade of Capital Structure Research in Emerging-Market Exporters: A Hybrid Bibliometric and Topic Modeling Review

Sylvia Sandyazmara Devi, Noer Azam Achsani, Anny Ratnawati, Lukytawati Anggraeni

602-619
- FULL ARTICLE PDF
From Financial Distress to Financial Resilience: A Systematic Review of the Determinants and Research Agenda for Oil and Gas Firms in the Energy Transition

Nugroho Setyo Utomo, Hermanto Siregar, Koes Pranowo, Nimmi Zulbainarni

620-637
- FULL ARTICLE PDF
The Mechanism of Forming Corporate Customer Loyalty in Business-to-Business Relationships: A Study of Shipping Companies in Indonesia

Amalia Purwita Sandi

649-664
- FULL ARTICLE PDF
The Effect of Work Stress and Job Satisfaction on Employee Performance of Non-Medical at Santa Maria Hospital

Rini Wijayaningsih, Widi Winarso, Hartanti Hartanti, Yani Restiyani Widjaja

665-678
- FULL ARTICLE PDF
Drivers of Local Government Budget Performance: The Moderating Role of Economic Growth in Indonesia

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

679-690
- FULL ARTICLE PDF
Does ESG Performance Accelerate SDG Convergence? Evidence from Indonesia and Emerging Markets, 2000–2022

Nelyumna Rizal, Eka Sudarmaji

691-706
- FULL ARTICLE PDF
Financial Governance and Accountability of Tourism Villages in Indonesia: A Systematic Literature Review and Bibliometric Analysis

Rieke Sri Rizki Asti Karini, Khoirul Fajri, Sharon Christine Yumaningtyas, Heni Novia Fitri

707-720
- FULL ARTICLE PDF
Performance-Based Budgeting Implementation Model at the Deputy for Marketing, Ministry of Tourism

Elgy Andrian, R N Afsdy Saksono, Edy Sutrisno

721-730
- FULL ARTICLE PDF
Exploring the Implementation of the Pension Program for Severance Compensation as a Prefunding Mechanism for Post-Employment Benefits: A Reflective Case Study of a Financial Services Company

Thomas Kukuh Yudiantoko, Dony Abdul Chalid

731-745
- FULL ARTICLE PDF
Investigating The Performance Of SMEs in Urban Areas: Does The Issue of Literacy, Skills, and Digital Marketing Matter?

Afrizal Hendra, Tuty Sariwulan, Abdul Ghofar

746-760
- FULL ARTICLE PDF
Leadership in Digital Transformation of the Public Sector: A Systematic Literature Review

Teuku Riefky Harsya, Rian Firmansyah, Tumpal Raines Napitupulu, Poltak Maruli John Liberty Hutagaol

761-778
- FULL ARTICLE PDF
Organizational Climate and Vocational High School Teachers’ Performance: The Mediating Role of Organizational Commitment in Batam, Indonesia

Rudi Yanto Batara Silalahi, Sahara Sahara

779-793
- FULL ARTICLE PDF
The Role Of Business Communication In Enhancing Consumer Purchase Intention In The Digital Era

Hardi Utomo

794-807
- FULL ARTICLE PDF
Talent Management and Lecturer Performance: The Moderating Role of Technostress

Sriwardani Sriwardani, Eggi Indriani Pratami, Fajar Eryanto Septiawan

808-825
- FULL ARTICLE PDF
Board Composition and Greenwashing: Does Managerial Ownership Matter?

Putri Ramadhani, Rahmawati Rahmawati, Junaid M. Shaikh, Sri Murni

826-839
- FULL ARTICLE PDF
The Effect of Servant Leadership, Employee Empowerment, Compensation and Workload on Organizational Performance with Employee Engagement as A Mediating Variable (A Case Study of The Local Government of Sungai Penuh City)

Mauledy Ahmad, Alviasantoni Alviasantoni, Idel Eprianto

840-848
- FULL ARTICLE PDF
Tax Audits and Firm Value: The Moderating Role of Tax Risk in Publicly IDX-Listed Companies

Kristiyawati Kristiyawati , Astrie Krisnawati

849-858
- FULL ARTICLE PDF
Determinants of Employee Performance in the Digital Age: the Role of Technology Adoption, Communication Skills and Transformational Leadership Style in Oil and Gas Facility Maintenance Service Companies

Anang Wahyudi, Adler Haymans Manurung, Nera Marinda Machdar, Tyna Yunita

859-868
- FULL ARTICLE PDF
Influence Factor Fundamental, Volume Trading and Market Value Added to Stock Prices of Technology Sector Companies on IDX Period 2021– 2024

Mulyadi Mulyadi, Widi Winarso, Hartanti Hartanti, Yani Restiyani Widjaja

869-879
- FULL ARTICLE PDF
Organizational Transformation in Hybrid Contexts: Integrating Ambidexterity and Dynamic Capabilities – A Systematic Literature Review

Kurniana Kurniana, Bambang Juanda, Anny Ratnawati, Zenal Asikin

880-893
- FULL ARTICLE PDF
Tax Technology Adoption and Corporate Tax Compliance in the Coretax Era: The Moderating Role of External Consultants

Jonris Hotman Tua, Basyiruddin Nur, Karsam Karsam, Atik Budi Paryanti, Solihin Solihin, Indra Pradana Singawinata

894-903
- FULL ARTICLE PDF
Examining the Effect of Talent Management on Employee Performance: Mediation of Employee Engagement and Moderation of Organizational Culture

Rakhmat Sigit Widodo, Nur Wening, Suhirman Suhirman, Sujoko Sujoko, Ifah Rofiqoh

904-919
- FULL ARTICLE PDF
Analysis Of the Contribution of Regional General Hospitals to Regional Economic Growth in Jakarta

Panji Putranto, Frida Geriyas

920-929
- FULL ARTICLE PDF
Economic Value Added of Ant Sugar and Printed Palm Sugar (Arenga pinnata Merr.) in Cikadu District, Cianjur Regency

Yuliana Samantha, Euis Dasipah, Ronnie Susman Natawidjaja, Tomy Perdana, Firman Sutarman Hasan, Febry Syaman Hasan

930-940
- FULL ARTICLE PDF
Demarcating Administrative Disputes and Transfer Pricing Fraud: A Corporate Mens Rea Reconstruction Model

Dani Roberto Simanjuntak, Basyiruddin Nur, Ahalik Ahalik, Karsam Karsam, Atik Budi Paryanti, Solihin Solihin

941-948
- FULL ARTICLE PDF
Sustainability-Linked Disclosure Quality, ESG Transparency, and Sustainable Finance Governance in the Indonesian Banking Sector

Ratih Triutami Wijayanti, Christoforus Dimas Junestisio, Maria Ariesta Utha

949-959
- FULL ARTICLE PDF