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Febri Sari Siahaan; Ety Nurhayaty; Rury Mulina; Mohamad Rizan

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores how social media–driven green marketing shapes sustainable consumer behavior through a systematic literature review. As concerns about sustainability intensify alongside rapid digital engagement, social media has emerged as a crucial platform for communicating environmental initiatives and influencing consumer responses. Despite this relevance, existing studies remain fragmented across theoretical, contextual, and methodological perspectives, limiting a holistic understanding of the topic. Using the PRISMA approach, this research reviews 42 empirical articles sourced from the Scopus database and analyzes them through the TCCM (Theory–Context–Characteristics–Method) framework. The findings show that most studies rely on intention-based theories, particularly the Theory of Planned Behavior, although there is a growing shift toward integrating social, psychological, and technology-oriented approaches. From a contextual standpoint, the literature is largely concentrated in Asian regions and younger demographics, which restricts broader generalization. Furthermore, results indicate that social media–driven green marketing does not directly affect sustainable behavior but works through important psychological mediators such as trust, engagement, and perceived value. These factors significantly influence how consumers interpret and respond to environmental messages online. The effectiveness of such marketing strategies is also shaped by cultural and demographic differences, making context a critical factor. Methodologically, most studies employ cross-sectional surveys and structural equation modeling, limiting the ability to capture causal and dynamic relationships. Overall, this study provides a structured synthesis, highlights research gaps, and suggests future directions, including cross-cultural analysis, stronger theoretical integration, and more rigorous research designs.

Armi Santia Dewi Ikhsan; Sandra Dewi; Supriyantoro Supriyantoro

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Employee engagement is a critical factor in enhancing organizational performance, including in public sector organizations such as state-owned enterprises (BUMN). Low leadership inspiration, suboptimal work systems, and insufficient organizational support can reduce employee engagement levels. This study aims to analyze the influence of transformational leadership, high performance work system (HPWS), and perceived organizational support (POS) on employee engagement. A quantitative research method with a survey design was employed. Data were collected through valid and reliable questionnaires from the entire employee population, using proportional random sampling, resulting in a sample of 100 respondents. Multiple regression analysis was conducted to examine the relationships. The results indicate that transformational leadership, HPWS, and POS have a positive and significant effect on employee engagement. These findings underscore the importance of strengthening transformational leadership, implementing high-performance work systems, and providing consistent organizational support to enhance employee engagement. Managerial recommendations include improving leadership quality, competency-based workforce planning, and developing reward systems along with a collaborative and appreciative work culture.

Indah Permata Sari; Riska Mailani; Tania Rahmah Wati; Zulvan Harnando; Susriyanti Susriyanti

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Developments in information technology have had a significant impact on business communication and negotiation processes in various industrial sectors. Technological advances such as email, video conferencing, instant messaging applications, cloud-based information systems, and other digital media have created new, faster, more efficient, and more documented communication models. This study uses a descriptive approach based on a literature review to analyze how information technology is transforming interaction patterns, strategies, and negotiation processes in the modern business environment. The results indicate that information technology plays a strategic role in increasing the effectiveness of business communication and accelerating the negotiation process. Advantages such as cost savings, time flexibility, global access, and automated documentation are the main reasons for the increasing use of digital media in the business world. However, digital negotiation also presents challenges such as the loss of non-verbal context, the risk of miscommunication, data security issues, and limitations in interpersonal relationships. The conclusion of this study confirms that successful negotiations in the digital era are greatly influenced by interpersonal communication skills, digital literacy, appropriate media selection, and the implementation of negotiation strategies that adapt to technological changes.

Rizky Fahmi Saputra; Mohammad Isa Wibisono; Agung Winarno; Subagyo Subagyo

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The use of Large Language Models (LLMs) in scientific research is becoming increasingly widespread, but presents epistemic risks that are not yet fully understood. This article discusses how the probabilistic mechanisms of LLM can produce outputs that appear correct and justified but are actually dependent on epistemic luck, thus resembling the Gettier case pattern. Through a conceptual study approach, this research clarifies concepts, analytically reconstructs the generative structure of LLM, and conducts a normative analysis of its implications for scientific accountability and authorship. The results of the analysis show that Algorithmic Gettier Cases (AGCs) occur when linguistic coherence deceives users and creates the impression of justification, even though the truth that emerges is statistical coincidence and is not supported by valid causal relationships. This condition poses a serious challenge to the attribution of knowledge and author responsibility in the production of academic texts. To address this issue, this article proposes the principle of Hyper-Justification Obligation, which is the ethical obligation for researchers to actively verify and causally reason every AI output before using it in scientific works. This research provides a theoretical contribution to understanding the epistemic risks of LLM and offers an ethical foundation for academic practice in the era of generative AI.

Erlin Rahmawati Dewi; Sukirno, Sukirno

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the role of emotional intelligence in mediating the influence of business risk perception and entrepreneurial knowledge on digital entrepreneurship intention. Using PLS-SEM, the results show that business risk perception and entrepreneurial knowledge significantly influence emotional intelligence, and that risk perception and emotional intelligence significantly influence digital entrepreneurship intention. However, entrepreneurial knowledge does not directly influence digital entrepreneurial intention, and emotional intelligence does not mediate these two relationships. These findings confirm that digital entrepreneurial intention is more influenced by risk perception and emotional ability than by entrepreneurial knowledge alone.

Fitrotunnisa Hanifah; Selvia Eka Aristantia

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to synergize the importance of simple accounting records for MSMEs with Q.S. al-Baqarah verse 282. Where many MSMEs do not implement accounting records even though they are simple. If MSMEs implement this, it can help business sustainability. Allah SWT has commanded business people to record transactions in Q.S. al-Baqarah verse 282. This study uses a qualitative method. The results of the study show that Surah Al-Baqarah verse 282 provides practical and moral guidance that is very relevant to the needs of accounting records in MSMEs. The principles of honesty, accuracy, and justice in this verse are in line with accounting practices that aim to create effective, professional, and sustainable financial management. By implementing these values, MSMEs can face modern business challenges with a strong foundation and oriented towards business sustainability and social harmony. In addition, the application of Qur’anic values can enhance business partners’ trust and improve transparency in transactional relationships. This study recommends that MSMEs strengthen Islamic value-based accounting education to create more trustworthy and competitive financial governance.

Indri Iswardhani

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the alignment of Bank Jago’s digital banking innovations with the Sustainable Development Goals (SDGs) during the 2022–2024 period. The method used is a qualitative descriptive analysis with a document study approach, which includes the Annual Report, Integrated Report, and Sustainability Report of Bank Jago over the past three years. The results of the study indicate that Bank Jago’s digital innovations are aligned with the five main dimensions of the SDGs: economic, social, governance, environmental, and partnership. From the economic perspective, digitalization has enhanced efficiency and financial performance through the growth of third-party funds and the expansion of access to digital services. In the social dimension, financial literacy programs, MSME financing, and digital zakat initiatives have strengthened financial inclusion among communities. The governance and environmental aspects demonstrate a commitment to transparency, energy efficiency, and green banking practices. Meanwhile, collaborations with fintech ecosystems and social institutions have reinforced sustainable partnerships. Overall, Bank Jago has implemented a digital transformation strategy aligned with the principles of Strategic Fit and Value Co-Creation, making digital innovation not only an instrument of economic growth but also a means to achieve sustainable development in Indonesia’s banking sector.

Razin Auliaur Al-Asyraf; Siti Mujanah; Achmad Yanu Alifianto

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the structural relationships among Product Quality (PQ), Brand Image (BI), Word of Mouth (WOM), and Repurchase Intention (RI) to empirically understand the sequential mechanisms driving consumer loyalty in a highly competitive market. Grounded conceptually in the Stimulus-Organism-Response (S-O-R) paradigm, the research posits that PQ acts as an external antecedent influencing RI through the mediating cognitive and behavioural constructs of BI and WOM. Data were collected from a sample of 187 Weber product consumers in Surabaya and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The empirical results confirm all hypothesized direct and indirect relationships. Specifically, PQ significantly and positively influences both BI (β=0.337, p<0.000) and WOM (β=0.351, p<0.000). Furthermore, both BI and WOM significantly predict RI, with WOM (β=0.498, p<0.000) demonstrating a markedly stronger effect compared to BI (β=0.414, p<0.000). The model successfully explains a moderate 57% of the variance in Repurchase Intention. These findings underscore the strategic imperative for management to prioritize superior product quality, which organically fosters a positive brand perception and stimulates potent word-of-mouth promotion identified as the most critical driver of repeated purchases. Future research is encouraged to integrate additional affective factors, such as customer satisfaction or perceived price fairness, to enhance the explanatory power of the consumer loyalty model.

Anggi Dwi Cahyani; M. Badru Salam; Unis Fitriani; Nuhiyah Nuhiyah

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the implementation of unity-based marketing management in enhancing consumer loyalty among university students at the Seblak Bujangan culinary microenterprise. As one of the local SMEs located near Sultan Ageng Tirtayasa University, Seblak Bujangan integrates the value of unity—derived from the Third Principle of Pancasila—into its marketing strategy, not only to attract customers but also to create a social space that strengthens community bonds. The research employs a descriptive qualitative method involving interviews, observations, and documentation to gain a deep understanding of marketing practices and their social implications. Findings reveal that Seblak Bujangan has successfully transformed from a simple food stall into a social hub for students by combining friendly service, a comfortable atmosphere, and creative digital marketing such as Instagram and TikTok promotions. The sense of togetherness and inclusivity fosters strong emotional attachment, leading to customer loyalty manifested through repeat visits and positive word-of-mouth. The study concludes that marketing strategies grounded in social and national values can enhance consumer engagement while contributing to social harmony. This approach provides new insights into value-based marketing for SMEs, showing that economic and social functions can coexist to create sustainable consumer relationships.

Fara Shaliza; Nurul Hasana; Sinta Fransiska

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This Community Service Program (PKM) was motivated by the limited understanding and skills of farmer groups in managing administrative systems, which are essential prerequisites for developing agribusiness partnerships. Farmer groups under the supervision of the Agricultural Extension Center (BPP) of Dumai Timur District, Dumai City, have not yet implemented well-organized data recording and administrative management, resulting in low institutional readiness to establish agribusiness partnerships. This program aimed to apply administrative management practices to strengthen farmer group institutions and support the development of agribusiness partnerships. The methods used included extension activities through lectures, interactive discussions, and hands-on practice in preparing and managing farmer group administrative records. The results indicate an improvement in farmers’ understanding of the importance of administrative management in agribusiness partnerships, enhanced skills in organizing and maintaining administrative records, and the emergence of collective awareness of institutional governance. Furthermore, the program contributed to behavioral changes within farmer organizations, increased leadership roles among group administrators, and initiatives to develop more structured and sustainable agribusiness partnerships

Adinda Jennifer Pardede; Taufik Andriadi; Indira Shofia; I Made Suparta

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study seeks to identify and prioritize the factors influencing employee job satisfaction at PT. Tirta Perkasa Sejahtera using the Analytical Hierarchy Process (AHP). The research integrates both literature review and expert judgment to determine factors such as work environment, interpersonal relationships, compensation systems, career development, and work-life balance. AHP was used to analyze pairwise comparison matrices to establish the relative weight of each criterion. The results showed that compensation and career development were the most influential factors, followed by work-life balance, work environment, and interpersonal relationships. The study provides a quantitative basis for management to enhance employee satisfaction and improve organizational performance.

Muhammad Alghifari Amchu; Ade Widiyanti; Reni Oktavia; Kamadie Sumanda Syafis

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research explores the impact of institutional ownership, managerial ownership, and the proportion of independent commissioners on firm performance, with earnings quality serving as a moderating variable. The study draws on a sample of companies that undertook Initial Public Offerings (IPOs) in 2019 on the Indonesia Stock Exchange, utilizing data spanning the years 2019 to 2023. A multiple linear regression model was employed to assess both direct effects and interaction effects moderated by earnings quality. The findings indicate that institutional ownership and the presence of independent commissioners exert a statistically significant influence on company performance, with earnings quality enhancing these relationships. This study enriches the discourse on corporate governance mechanisms within newly public firms and offers practical insights for both market regulators and investors.

Muhammad Yudha Ardiansyah; Muhamad Zen; Fatmawati Fatmawati

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Pegadaian Syariah plays an important role in strengthening the people's economy through the provision of financial services in accordance with Sharia principles. This study aims to analyze the pricing and distribution strategies of Pegadaian Syariah products and their impact on the economic growth of the community. The research method uses a qualitative approach based on literature studies and secondary data analysis. The results of the study show that Pegadaian's Sharia pricing strategy pays attention to the principles of justice and affordability, while product distribution is carried out through service digitalization, expansion of branch office networks, and strategic partnerships. The use of these two strategies has proven effective in increasing the accessibility of Pegadaian Syariah services, accelerating financial inclusion, and encouraging the growth and empowerment of micro, small, and medium economies based on Sharia.  

Amarald Hasbullah Alhaq; Cupian Cupian

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of the Islamic financial sector on economic growth in Indonesia during the period 2014–2022. The Islamic financial components examined include Islamic stocks, sukuk (Islamic bonds), Islamic mutual funds, third-party funds from Islamic banking, and assets of Islamic non-bank financial institutions (IKNB). Economic growth is measured using Gross Domestic Product (GDP) as the dependent variable. The analysis employs a quantitative approach using the Vector Error Correction Model (VECM), complemented by Impulse Response Function (IRF) and Forecast Error Variance Decomposition (FEVD) to assess both short-term and long-term relationships. The results reveal that Islamic stocks and sukuk have a significant and positive effect on GDP in both the short and long term. Third-party funds from Islamic banks also contribute positively in the long run, although their short-run impact is insignificant. Conversely, Islamic mutual funds and IKNB assets show no statistically significant influence on economic growth. These findings highlight the strategic importance of strengthening Islamic capital market instruments and improving financial intermediation to foster sustainable economic development in Indonesia.

Fara Shaliza; Nurul Hasana; Sinta Fransiska

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Farmer group institutions play a strategic role in supporting agricultural development; however, many farmer groups still face limitations in data management and institutional administration. These limitations often hinder effective planning, accurate decision-making, transparency, and access to various agricultural development programs and partnerships. This Community Service Program (PKM) aims to enhance farmers’ understanding and practical skills in data management and institutional administration through structured extension activities conducted at the Agricultural Extension Center (BPP) of Bukit Kapur Subdistrict, Dumai City. The methods applied include lectures to introduce basic concepts, interactive discussions to encourage knowledge exchange, and hands-on practice in preparing, organizing, and managing farmer group administrative records. A participatory approach was employed to actively involve participants throughout the program. The results indicate a significant improvement in participants’ knowledge and skills related to farmer group administration, along with increased awareness of the importance of orderly and accountable administrative management. In addition, the program fostered a collective commitment to implementing sustainable and systematic record-keeping practices. Furthermore, the activities encouraged the emergence of local leadership and strengthened farmer group institutions as social capital, contributing to greater farmer independence, organizational resilience, and long-term welfare improvement.

Rusdiah Hasanuddin; Nadya Nurhidayah Nurdin; Nurasia Natsir

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the relationship between corporate financial disclosure and investment decisions by shareholders and investors in capital markets. Using a comprehensive dataset of 486 publicly listed companies from multiple stock exchanges over a five-year period (2018-2022), we investigate how the quality, scope, and timing of financial disclosures influence investment behaviors, pricing efficiency, and capital allocation. Through multiple regression analysis, structural equation modeling, and panel data techniques, we find that higher disclosure quality is significantly associated with increased trading volumes (β=0.42, p<0.01), lower bid-ask spreads (β=-0.38, p<0.01), and reduced stock price volatility (β=-0.31, p<0.01). Our analysis reveals that voluntary disclosures beyond regulatory requirements have a stronger impact on institutional investor decisions compared to retail investors. Additionally, the study documents that forward-looking financial information and segment reporting have particularly strong effects on investment decisions during periods of market uncertainty. The findings contribute to disclosure theory and provide empirical evidence for regulators considering disclosure policy reforms, corporate executives formulating communication strategies, and investors developing investment frameworks that incorporate disclosure quality assessment. The study addresses the causality challenge through instrumental variable estimation and difference-in-differences analysis of regulatory changes, enhancing the robustness of the identified relationships.

Citra Ayu Pratiwi; Hary Sulaksono; Tamriatin Hidayah

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine and analyze the influence of transformational leadership style and compensation on employee performance through organizational citizenship behavior (OCB) at the BPJS Ketenagakerjaan Banyuwangi Branch Office. The research employs a quantitative approach using questionnaires for data collection and is tested using the Structural Equation Modeling (SEM) method with the WarpPLS 7.0 application. The results of the study indicate that: 1. Transformational leadership style has a positive effect on OCB at BPJS Ketenagakerjaan KC Banyuwangi. 2. Compensation has a positive effect on OCB. 3. Transformational leadership style has a positive effect on employee performance. 4. Compensation has a positive effect on employee performance. 5. OCB has a positive effect on employee performance. 6. OCB mediates the influence of transformational leadership style on employee performance. 7. OCB mediates the influence of compensation on employee performance. These findings provide guidance for organizations in managing leadership, compensation, and work culture to improve employee performance. From an academic perspective, this study enriches theories on leadership, compensation, OCB, and employee performance by providing empirical evidence that OCB plays a mediating role in these relationships.

Nandyta Frismaya Putri; Armiani Armiani

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research explores the impact of sustainable accounting policies on the disclosure behavior of Corporate Social Responsibility (CSR) in the global business sector. As companies increasingly recognize the importance of integrating sustainability into their business strategies, CSR disclosure has become a critical aspect of maintaining stakeholder relationships. Sustainable accounting policies play a key role in ensuring that CSR activities are transparently reported in financial statements. This study adopts a literature review methodology to examine previous research on the influence of sustainable accounting practices on CSR disclosure. The findings indicate that companies with clear and structured sustainable accounting policies tend to provide more transparent and comprehensive CSR disclosures. Furthermore, the adoption of international standards, such as GRI and SASB, significantly enhances the quality and consistency of CSR reporting. The study concludes that the implementation of effective sustainable accounting policies improves the transparency and trustworthiness of CSR disclosures, which can positively impact a company's reputation and stakeholder relations.

Cavin Willy Mohonis Sambenthiro; Imam Fadhil Nugraha

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Maritime piracy has long been a significant threat to global shipping, with profound economic and legal implications. This journal explores the economic effects and legal actions associated with maritime piracy. The economic impact of piracy is substantial, costing the international economy between $7 billion and $12 billion annually. The rise in piracy has led to higher ransom demands, with some payments reaching record amounts, and has significantly increased the cost of maritime insurance, particularly in high-risk zones. From a legal perspective, the journal examines the evolution of piracy laws, highlighting the United Nations Convention on the Law of the Sea (UNCLOS) and its definition of piracy. The legal framework under UNCLOS includes three main elements: acts committed for private ends, occurring on the high seas, and involving two ships. The journal also discusses the concept of universal jurisdiction, which allows any state to prosecute pirates, though prosecution must follow the domestic laws of the capturing state.The International Maritime Organization (IMO) has introduced several conventions and initiatives, such as the Djibouti Code of Conduct, to enhance maritime security. This journal will focus on the economical effect and the suitable legal actions to punish and prevent the acts of piracy.

Chrystia Aji Putra; Seftia Triwulan Dari; Audy Herlina Puspitasari; Reydiva Novia Hermawan; Salsabila Zahra Maulidina +1 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small and Medium Enterprises or MSMEs have an important role in the economy in Indonesia. Business legality that is officially recognized by the government, such as a Business Identification Number, is the main prerequisite for gaining consumer trust and access to various other business opportunities, including financing and partnerships. The aim of this activity is to provide assistance to Bu Suwarti Semen Tape MSMEs regarding NIB creation, starting from the registration process to NIB processing so that the business is recognized as legal by the government, and by developing branding for the Bu Suwarti Semen Tape product, it can increase the attractiveness and competitiveness of its products. on the market. The MSME assistance work program is carried out using several methods including surveys, observations, interviews and discussions, as well as mentoring. This assistance is carried out in two stages, namely assistance in creating a Business Identification Number which starts from the registration process to processing the NIB so that the legality of the business is recognized by the government. Next, the second stage is assistance with MSME branding through creating a visual identity which aims to increase the attractiveness and competitiveness of this tape product on the market.