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Wayan Arya Paramarta; Ni Ketut Laswitarni; Putu Mela Ratini

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

The integration of Artificial Intelligence (AI) into Human Resource Management (HRM) is accelerating and reshaping how organizations attract, develop, manage, and retain talent. Despite abundant case examples and growing practitioner interest, academic findings remain fragmented regarding the antecedents (drivers), impediments (barriers), and organizational effects (outcomes) of AI-based HR transformation. This paper presents a PRISMA-guided systematic literature review of 112 peer-reviewed articles (2015–2025) to synthesize empirical and conceptual evidence on AI in HRM. Results identify three primary drivers: technological capability, strategic alignment, and a data-driven culture; three critical barriers: ethical concerns (bias, privacy, and transparency), skill and capability gaps, and resistance to change; and three outcome clusters: operational efficiency, enhanced employee experience, and elevated strategic HR contribution. We propose a socio-technical conceptual framework that models drivers moderated by barriers to outcomes, and we advance a research agenda focused on ethical governance, human–AI collaboration, capability measurement, and longitudinal evaluation. The review contributes to theory by integrating socio-technical and dynamic capability  perspectives and provides actionable guidance for HR leaders on responsible AI adoption.

Dina Khairunnisa; Syamratun Nurjannah; M Nurauliaurrahman Alfaridzy

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The intersection between digital transformation and the halal economy has created new pathways for sustainable global development. This study explores how the Halal Digital Ecosystem (HDE)—an integrated network of producers, certifiers, regulators, and consumers—contributes to sustainable growth by aligning digital innovation with Islamic ethical principles. Employing a mixed-method explanatory sequential design, the research combines quantitative analysis using Structural Equation Modeling–Partial Least Squares (SEM–PLS) with qualitative interviews involving policymakers, halal entrepreneurs, and certification authorities from Indonesia, Malaysia, and GCC countries. The findings reveal that digital infrastructure readiness and certification transparency significantly influence sustainable growth, while innovation capability acts as a mediating factor that strengthens the relationship between digitalization and sustainability outcomes. Qualitative insights highlight persistent challenges, including fragmented cross-border governance, limited digital literacy among halal SMEs, and the absence of harmonized certification standards. These barriers indicate that achieving sustainability requires not only technological advancement but also ethical and institutional alignment based on maqāṣid al-sharī‘ah. The study introduces the Halal Digital Ecosystem–Sustainability (HDE–S) Framework, providing both theoretical and practical contributions to the literature on sustainable digital economies. Policy implications emphasize the need for integrated halal digital governance, capacity building, and regional collaboration to enhance competitiveness, inclusivity, and ethical compliance in the global halal market.

Rianzah Munawaroh; Eni Noviani; F. Danardana Murwani; Ludi Wishnu Wardana

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

This research is a Systematic Literature Review (SLR) that aims to identify, analyze, and synthesize scientific literature related to effective facilitation strategies in the context of organizational capability development and employee learning improvement. The main focus of this research is to map various forms of facilitation interventions, assess their impact on organizational capabilities such as innovation, adaptability, and efficiency, and explore the role of facilitation in strengthening organizational and individual learning mechanisms. By using an SLR approach that follows the guidelines of PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses), this study ensures transparency and replication of the study process. The results of the synthesis show that facilitation strategies contribute significantly to improving organizational capabilities through the creation of a collaborative learning environment, strengthening communication, and improving employees' adaptive skills. In addition, facilitation has been proven to support the integration of new knowledge into organizational practices, thereby strengthening competitiveness and sustainability. These findings are expected to provide evidence-based guidance for practitioners in designing effective facilitation interventions, as well as a theoretical basis for future researchers to develop studies on the relationship between facilitation, learning, and organizational capabilities.

Arka Nurafna Oktaviandy Wibowo; Dwi Koerniawati

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the implementation of ESG (Environmental, Social, and Governance) reporting on the firm value of PT Indofood Sukses Makmur Tbk during the 2020-2024 period. The main issues examined are how ESG reporting is implemented and the extent of its influence on firm value, as well as which ESG component has the most significant impact. The research method employs a quantitative approach with a causal comparative design, utilizing secondary data sourced from annual reports, sustainability reports, and market data over five years. Firm value is proxied using Tobin's Q ratio, while the level of ESG disclosure is measured based on the GRI Standards framework. Data analysis techniques use multiple linear regression by incorporating control variables including firm size, profitability (ROA), and leverage to enhance result validity. The research findings indicate that ESG reporting has a positive and significant effect on firm value with a coefficient of β = 0.018 and p < 0.001, with a model predictive capability (R²) of 87.3%. Indofood's ESG Score experienced substantial improvement from 56.3% in 2020 to 78.9% in 2024, accompanied by an increase in Tobin's Q from 0.982 to 1.523. Component-wise analysis reveals that the Social aspect provides the highest impact (β = 0.009), followed by Governance (β = 0.007) and Environmental (β = 0.006). These findings provide empirical support for stakeholder theory and resource-based view in the Indonesian emerging market context.

Enny Istanti; Indriana Kristiawati; Achmad Daengs GS; Anis Yuli Astutik

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

Competition in Indonesia’s business world today compels companies to strategize in order to outperform their rivals. Only those companies that are truly strong, implement competitive strategies correctly, and carry out intensive promotions will succeed. One promotional tool that is expected to directly establish, improve, dominate, or maintain mutually beneficial exchange relationships with customers is personal selling, particularly aimed at encouraging consumers to purchase the offered products.A company’s goal is to obtain maximum profit from its business operations. To achieve this, managerial expertise and capability are required to combine the functions within the company effectively. Personal selling is carried out by the company to introduce its products, influence and inform consumers, so they are encouraged to buy—ultimately increasing sales volume.This study seeks to examine whether personal selling has a significant impact on increasing sales volume at PT. Intermas Tata Trading, Surabaya branch. A qualitative approach is used, supported by both qualitative and quantitative data from the company. Data collection techniques include editing, tabulating, and interviews. Data processing involves simple correlation analysis, simple regression analysis, and t-tests. Hypothesis testing is conducted using statistical analysis with SPSS 16.0.The study results confirm that the hypothesis is true: the personal selling variable (X) has a significant influence on the sales volume (Y) at PT. Intermas Tata Trading, Surabaya. This is evidenced by the t-value (4.005) > t-table (2.228) at a significance level of 0.002. The simple correlation coefficient is 0.785 or 78.5%, indicating a very strong and positive relationship between the independent variable (personal selling) and the dependent variable (sales volume).

Novi Puji Setiyoharti; Teguh Hadi Priyono; Regina Niken Wilantari

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

This study analyzes the qualitative relationship between government fiscal expenditures and poverty reduction in East Java, Indonesia. Despite contributing significantly to national poverty reduction, East Java still has the largest number of poor residents among provinces in Java. The research focuses on four key variables: education expenditure, health expenditure, village funds (Dana Desa), and non-cash food assistance (BPNT). Using a qualitative descriptive approach, the study synthesizes secondary data from 2019 to 2024, including statistical reports from BPS and budget data from the Ministry of Finance, as well as previous empirical studies. Findings reveal that government health expenditure and village funds tend to have a stronger and more consistent impact on reducing poverty, particularly in rural areas. Education spending shows mixed results, often influenced by local capacity and governance. Meanwhile, BPNT contributes to short-term consumption but lacks sustainable poverty alleviation effects due to limited value and targeting issues. The results support the capability approach, highlighting the importance of access to basic services for long-term well-being, and reinforce the social democratic view that structural intervention is necessary to address inequality. This study concludes that poverty reduction efforts must go beyond funding amounts and focus on contextual relevance, implementation quality, and spatial equity. A place-based approach supported by strong local governance is essential for effective poverty alleviation in diverse regions like East Java.

Anggita Septiarni; Marhaendra Kusuma; Dewi Wungkus Antasari

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the effect of free cash flow on financial distress through return on assets and debt to assets ratio in the pharmaceutical subsector listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2023. The analytical methods employed include descriptive analysis, correlation analysis, classical assumption testing, multiple linear regression analysis, and path analysis. The tool used for analysis is SPSS Version 25. The population consists of 13 companies, and through purposive sampling, a sample of 10 companies was obtained, resulting in a total of 40 firm observations over the 4-year period. The findings indicate that free cash flow has a negative effect on financial distress. Additionally, free cash flow positively influences both return on assets and debt to assets ratio. Return on assets has been proven to mediate the effect of free cash flow on financial distress, while debt to assets ratio does not demonstrate significant mediating capability. The originality of this research builds upon previous studies by introducing return on assets as a moderating variable and also incorporates debt to assets ratio as a moderating variable in the analysis.

Alif Turiadi; Irwansyah Irwansyah; Diana Lestari

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

The implementation of Regional Autonomy will encourage an increase in the welfare of the regional people, especially the poor. With Regional Autonomy, it will be easier for the poor to access resources and develop their potential to be able to increase the progress of their respective regions, so that the gap between regions and the center can be narrowed. This is because rebellions and separatist actions in the regions, according to some experts, originate from regional assessments that do not fairly receive most of the country's wealth originating from the regions. So the roots of these political demands are demands for economic justice, an unfair distribution of the cake between the center and the regions. The method used in this study is a method of quantitative data analysis and data analysis method using a path diagram with 6 dimensions of measurement, namely, factors supporting regional finance (Regional Original Income, Central Government Transfer Income, Regional Transfers, Investment, Degree of Economic Exploitation), Financing Development, and Level of People's Welfare in Kutai Kartanegara Regency in 2013-2021. Regional Own Revenue, Central Government Transfer Funds, Transfers to Regions, and Investments have a significant effect on development financing in Kutai Kartanegara Regency. However, the degree of direct economic exploitation has no significant effect on development financing and the level of welfare in Kutai Kartanegara Regency.    

Wasan Kamil Afloog

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

The objective of this investigation is burnout of occupation on organizational contradiction with the mediation of occupation commitment (case study: Al Muthani Cement Coefficienty). The investigation manner is applied in Conditions of objective and descriptive and survey in Conditions of conducting manner. The statistical society includes all the superintendrs and occupationholders in Al Muthani cement coefficienty, whose number is approximately 500 people, and in instruction to characterize the sample size, Cochran's formula was utilizated, and 217 people were randomly scaled. The manner of collecting inestablishment was a questionnaire, and to scale occupation exhaustion, Maslach (Mezlaj-Mezlach-Maslach) questionnaire (1981), Robbins' organizational contradiction (1994) and occupation occupation commitment was utilizated aboard Shaufli et al.'s (2001) questionnaire. After compiling the initial frameact, coefficient analysis was done to obtain the accuracy of the structure. Cronbach's alpha coefficient was utilizated to scale the relicapability of the questionnaire. Then, all the proposed hypotheses were tested and analyzed using the structural equation figureing technique and using smart pls software, and the findings showed that occupation exhaustion has a remarkable on burnout organizational contradiction with the mediation of occupation commitment in al-Muthani cement coefficienty.

Wasan Kamil Afloog

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

The objective of this investigation is to investigate the implication of administrator-affiliate communication on innovative act moral and the mediation of psychological competence (the investigation community consists of occupationholders of Diwaniye Municipality. The investigation manner is practical in Conditions of objective and expressive and survey in Conditions of conducting manner. The statistical society includes all the occupationholders in Diwaniya municipality, whose number is 180, and in instruction to characterize the sample size, Cochran's formula was utilizated, and 123 people were randomly scaled. The data collection manner was a questionnaire tool, and the administrator-affiliate guanxi questionnaire was utilizated by Scandora and Grain (1984), Kanter's innovative act moral (1988), and psychological capability by Thomas and Wolthaus (1990). After compiling the initial frameact, coefficient analysis was done to obtain the accuracy of the structure. Cronbach's alpha coefficient was utilizated to scale the relicapability of the questionnaire. Then, all the proposed hypotheses were tested and analyzed using the structural equation figureing technique and using smart pls software, and the findings showed that the implication of administrator-affiliate guanxi on innovative act moral and the mediation of psychological capcapability of Diwaniya Municipality occupationholders has a remarkable implication.

Wasan Kamil Afloog

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

The objective of this investigation is to investigate the implication of organizational  jealousy with occupation compatibility with the mediating duty of organizational assurance and moderating typicality of act living in Diwaniya Teaching Hospital. The investigation manner is applied in Conditions of objective and descriptive and survey in Conditions of conducting manner. The statistical society includes all the occupationholders of Diwaniya Teaching Hospital, whose number is 280, and in instruction to characterize the sample size, Cochran's formula was utilizated, and the number of 162 people was scaled randomly. The manner of collecting inestablishment is aboard the questionnaire tool and to scale organizational jealousy aboard Vecchio (2005) questionnaire, organizational assurance aboard Alonen et al. (2008) questionnaire, occupation compatibility aboard Davis and Lafqvist (1991) questionnaire, typicality of act living aboard Walton (1973) questionnaire. became. After compiling the initial frameact, coefficient analysis was done in instruction to obtain construct accuracy. Cronbach's alpha coefficient was utilizated to scale the relicapability of the questionnaire. Then, all the proposed hypotheses were tested and analyzed using the structural equation figureing technique and using smart pls software, and the findings showed that organizational jealousy with occupation compatibility with the mediating duty of organizational assurance and moderating the typicality of act living in Diwaniya Teaching Hospital has a remarkable implication.

Sanja Agata; Retno Yuni Nur Susilowati

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

This study examines the key factors within the S.C.C.O.R.E model (stimulus, capability, collusion, opportunity, rationalization, ego), widely known as the Fraud Hexagon framework, in detecting the potential for financial statement fraud using the Beneish M-Score approach. The stimulus element is proxied by financial instability, capability by change in director, collusion by cooperation with government project, opportunity by ineffective monitoring, rationalization by change in auditor, and ego by the frequent number of CEO’s pictures. This research focuses on companies that received the special E notation (companies with negative equity) listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period, with a total of 145 observations. The sample was selected using a purposive sampling technique. A quantitative approach is employed in this study, utilizing secondary data sourced from annual reports and financial statements, analyzed through logistic regression. The results show that financial instability, change in auditor, and frequent number of CEO’s pictures have a positive and significant effect on the potential for financial statement fraud. Meanwhile, change in director, cooperation with government project, and ineffective monitoring have no significant influence on the potential for financial statement fraud.

Dwi Sukmajati; Prita Andini

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine and analyze the effect of fraud hexagon to fraudulent financial statements. Fraud hexagon consists of pressure is proxied by financial stability, opportunity is proxied by ineffective monitoring, rationalization is proxied by change of auditor, capability is proxied by change of director, arrogance is proxied by frequent number of ceo’s picture and collusion is proxied by government projects. This study uses a sample of healthcare sector companies listed in Indonesia Stock Exchange (IDX) during the 2019- 2023 period with a total sample of 18 companies and uses a purposive sampling technique. The analytical tool used in this study is logistic regression. The results of this study indicate that change of director and government projects has a negative effect on the financial statement fraud, while financial stability, ineffective monitoring, change of auditor and frequent number of ceo’s picture do not effect the financial statement fraud.