Journal of Economics, Entrepreneurship, Management Business and Accounting

How Psychological Capital Relates to Innovative Work Behavior among Generation Z Employees: A Moderated Parallel Mediation Perspective

Aulia Aulia — 2026-09-28

Purpose – This study examines how Psychological Capital (PsyCap) is associated with Innovative Work Behavior among Generation Z employees by testing the parallel mediating roles of Work Readiness and Work Engagement and the moderating role of Learning Agility in the relationships between Work Readiness, Work Engagement, and Innovative Work Behavior.
Design/methodology/approach – The study adopted a quantitative explanatory cross-sectional design using standardized survey data from 250 Generation Z employees selected through purposive sampling. Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS was used to assess the measurement and structural models. Bootstrapping with 5,000 resamples was applied to test direct, indirect, and moderation effects. Because all variables were measured at one point in time using self-reported responses, the results are interpreted as associations consistent with the proposed theoretical pathways rather than causal proof.
Finding/Results – Psychological Capital is positively associated with Work Readiness, Work Engagement, and Innovative Work Behavior. Work Readiness and Work Engagement are also positively associated with Innovative Work Behavior. The indirect effects indicate that Work Readiness and Work Engagement function as parallel mediating pathways linking Psychological Capital with Innovative Work Behavior.
Originality/Value – This study develops an integrated moderated parallel mediation framework linking Psychological Capital, Work Readiness, Work Engagement, Innovative Work Behavior, and Learning Agility in the context of Generation Z employees. The study contributes by showing that psychological resources are associated with innovation-related behavior through preparedness and motivational involvement, while also providing evidence that Learning Agility may not necessarily amplify these relationships in the examined sample.

Navigating Mental Workload and Safety Performance in Air Traffic Control: The Mediating Roles of Psychological Safety and Situational Awareness

Imam Sonhaji — 2026-10-02

Purpose – This study aims to elucidate a comprehensive structural framework governing the safety performance (SP) of active Air Traffic Control (ATC) personnel in Indonesia. Specifically, it investigates the underlying mechanisms by examining how psychological safety (PCS) and situational awareness (SA) collectively and concurrently mediate the relationship between operational mental workload (MW) and overall safety performance (SP).

Design/methodology/approach – A quantitative, cross-sectional survey design was deployed, targeting ATCs across three distinct operational sectors: Aerodrome Control Tower, Approach Control Unit, and Area Control Center within high-density traffic ANSP facilities. Data collected from 204 certified personnel were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).

Finding/Results – Empirical results reveal that MW has a significant negative direct effect on both PCS and SA, whereas both constructs directly enhance SP. Intriguingly, the direct relationship between MW and SP is non-significant. Instead, the results establish an indirect-only (full) mediation model; MW impairs SP entirely through two parallel socio-cognitive pathways: the interpersonal-psychological pathway (via PCS) and the cognitive processing pathway (via SA).

Originality/Value – This study challenges traditional linear models by demonstrating that MW impacts SP solely through mediating mechanisms. By uniquely integrating Cognitive Load Theory and the Job Demands-Resources framework within high-risk ATC operations, this research highlights that mitigating operational risk requires a dual-systemic strategy that simultaneously guards controller cognition and fosters individual psychological fortitude.

Linking Competitive Intelligence and Competitive Agility through Dynamic Managerial Capability in Bali SMEs

Ida Ketut Kusumawijaya — 2026-10-02

Purpose – This study aims to examine the impact of competitive intelligence on competitive agility, the impact of competitive intelligence on dynamic managerial capability, the impact of dynamic managerial capability on competitive agility, and the mediating role of dynamic managerial capability in Bali small and medium enterprises.

Design/methodology/approach – This study was conducted on small and medium enterprises in the Province of Bali using an online questionnaire distributed to 396 firms drawn from the provincial sampling frame; 164 valid responses were obtained and analyzed using variance-based structural equation modeling with a partial least squares approach.

Finding/Results – The findings show that the research model is statistically acceptable and that all proposed direct relationships are positive and significant. Competitive intelligence has the strongest effect on dynamic managerial capability, dynamic managerial capability has a strong positive effect on competitive agility, and competitive intelligence also has a direct but weaker positive effect on competitive agility.

Originality/Value – The study’s novelty lies in identifying dynamic managerial capability as a plausible cross-sectional managerial pathway linking competitive intelligence with competitive agility. The partial mediation pattern supports a differentiated capability process while avoiding causal claims, given the single-informant, single-wave design and the possibility of reciprocal or common-method influences. These findings imply that Bali small and medium enterprises should not rely on information gathering alone, but must strengthen managerial capability to convert intelligence into rapid and flexible competitive action.

Sustainable Development and Business Strategy: A Bibliometric Mapping

Rismawati Sitepu — 2026-10-04

Purpose – This study maps conceptual and thematic relationships, dominant keywords, and temporal growth signals in a query-defined Scopus corpus where “sustainable development,” “business,” and “strategy” co-occur in title, abstract, or keyword fields. The query does not require the exact phrase “business strategy”.

Design/methodology/approach – Scopus records were retrieved on 2 June 2026. The corpus comprises 3,709 English-language journal articles published during 2020–2026. VOSviewer 1.6.19 was used for the archived network, overlay, and density maps. Keyword-growth indicators were recalculated separately from the existing Scopus CSV using a documented normalization map and complete-year windows (2020–2022 versus 2023–2025); incomplete 2026 was excluded. The original VOSviewer project/map file and thesaurus were unavailable, so the archived network metrics and clusters are not represented as a verified harmonized rerun.

Findings – The archived VOSviewer output reports 116 keyword nodes, 1,758 links, total link strength of 4,309, and eight clusters. The CSV-based growth audit identifies 30 keywords with at least 15 occurrences in 2020–2025 and normalized growth above 1.25, but none meets the additional mean-year threshold of at least 2024.30 after incomplete 2026 is excluded. These are growth signals rather than confirmed emerging themes.

Originality/value – The study provides a query-scoped descriptive map and separates archived network results from independently recalculated temporal indicators. It does not infer causality or claim to represent the entire sustainable-business-strategy field.

Breaking The Bias: The Role of Adversity Quotient in Navigating CSR Disclosures and Investor Heuristics

Riza Praditha — 2026-10-06

Purpose – This study examines the role of the adversity quotient as a mental ability in mitigating heuristic bias in earnings forecasting, using earnings information and corporate social responsibility disclosures.

Design/methodology/approach – This study employs a quantitative mixed-design framework, combining a repeated-measures task structure with a measured between-person moderator (Adversity Quotient). All participants completed both representativeness and anchoring-adjustment heuristic tasks in a counterbalanced sequence to control for potential order, learning, and carryover effects. Rather than a pure 2×3 full-factorial design, AQ is treated as a measured individual-difference characteristic rather than an experimentally manipulated factor, allowing the analysis to explicitly model this mixed experimental structure.

Finding/Results – This study revealed that skepticism causes investors to ignore impression management-based CSR narratives and prioritize objective fundamental analysis. This results in representativeness bias not affecting earnings projections. However, investors were found to be highly susceptible to anchoring and adjustment bias, in which the initial target figure from management becomes the dominant cognitive anchor. Despite the availability of additional information, investors' adjustments tend to be inadequate, leaving forecasts close to the anchor figure. This weakness can be mitigated by the Adversity Quotient (AQ); investors with high AQ show cognitive resilience, resisting the influence of anchors and making more accurate adjustments based on CSR data.

Originality/Value – The novelty of this research lies in the analysis of the adversity quotient factor specifically in relation to CSR information disclosure—an analysis that has not been conducted previously.

Accounting Warning Consensus and Next-Year Corporate Accounting Stress in Bangladesh

Gourav Roy — 2026-10-07

Purpose – This study tests whether consensus across partially overlapping accounting-warning systems predicts next-year corporate accounting stress beyond raw fundamentals among provider-covered listed non-financial firms in Bangladesh.

Design/methodology/approach – Of 236 listed non-financial firms, 109 have sufficient Refinitiv/Worldscope coverage to construct the Distress Consensus Index (DCI). The DCI combines Zmijewski, Springate, Piotroski F-score, and Financial Health Composite (FHC) risk ranks for 2012-2024, with outcomes through 2025. Firm and year fixed effects, conditional fixed-effects logit, composition and selection diagnostics, Raw Fundamentals Risk Index (RFRI) benchmarks, severe accounting-stress endpoints, and leakage-controlled temporal validation are used.

Finding/Results – In the preferred provider-covered sample (N = 1,066), a 10-point DCI increase is associated with 6.86 percentage points more next-year accounting stress; the estimate is 7.25 points in complete four-score observations and 4.05 points for severe accounting stress. DCI remains incremental to RFRI, including when FHC is removed from the DCI. Holdout AUC is 0.780 under contemporaneous annual ranking and 0.766 under fully historical frozen scaling; adding DCI to raw fundamentals raises AUC from 0.777 to 0.797.

Originality/Value – DCI is a transparent relative screening feature, not a bankruptcy probability or transferable event-risk estimate. Generalization is limited to provider-covered listed non-financial firms with sufficient accounting data, while measurement composition, score overlap, peer ranking, temporal preprocessing, and calibration drift are explicit inferential boundaries.

Understanding and Accepting Employee Coopetition Paradox: Effects on Work Motivation and Job Happiness

Damaruci Damaruci — 2026-10-10

Purpose – This study investigates how employees’ understanding and acceptance of the coopetition paradox influence work motivation and job happiness. Employee coopetition refers to the simultaneous experience of cooperation and competition in workplace relationships, requiring employees to cognitively and psychologically manage competing demands.

Design/methodology/approach – This study employs a quantitative research approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). The proposed model examines the direct effects of understanding and acceptance of the coopetition paradox on work motivation and job happiness, as well as the mediating role of work motivation. The illustrative analysis was based on 300 hypothetical valid respondents and tested seven proposed hypotheses using bootstrapping procedures.

Findings/Results – The illustrative results indicate that both understanding and acceptance of the coopetition paradox positively influence work motivation, with acceptance showing a stronger effect. Both variables also have positive direct effects on job happiness, while work motivation demonstrates the strongest direct effect on job happiness. Furthermore, work motivation mediates the relationships between understanding and acceptance of the coopetition paradox and job happiness, with a stronger mediation effect for acceptance. These findings are consistent with research emphasizing the importance of employee motivation and psychological factors in shaping job satisfaction and happiness.

Originality/Value – This study contributes to the coopetition literature by shifting attention from organizational-level coopetition toward employees’ cognitive understanding and psychological acceptance of the coopetition paradox. It also highlights work motivation as an important mechanism linking coopetitive experiences to employee happiness. The numerical findings remain provisional and require validation using actual empirical survey data.

Green HRM, Innovation Capability, and Sustainable Performance in Traditional Food-Processing MSMEs

Ricky Agung Cahyono — 2026-10-11

Purpose – This study examines whether owner-led Green Human Resource Management (Green HRM) is associated with perceived comparative Sustainable Business Performance through Green Innovation Capability in traditional food-processing MSMEs in Ponorogo, Indonesia.

Design/methodology/approach – A cross-sectional key-informant survey produced 301 eligible key-informant responses under a one-response-per-firm protocol; firm-level uniqueness could not be independently verified due to the absence of business identifiers in the exported dataset. PLS-SEM was estimated using SmartPLS 4 (Ringle et al., 2024). A disjoint two-stage higher-order specification represents Green HRM through four first-order dimensions and Sustainable Business Performance through economic, environmental, and social dimensions. Nonparametric bootstrapping used 3,000 resamples.

Finding/Results – Green HRM was positively associated with Green Innovation Capability (β = 0.599), Green Innovation Capability was positively associated with Sustainable Business Performance (β = 0.347), and the direct Green HRM–Sustainable Business Performance association remained positive (β = 0.484). The indirect association was 0.208, which supported complementary partial statistical mediation. The model explained 35.8% of Green Innovation Capability and 55.6% of Sustainable Business Performance.

Originality/Value – The study refines prior Green HRM research by examining informal owner-led workforce practices, distinguishing a repeatable capability from realized green innovation output, and evaluating multidimensional perceived sustainable performance in resource-constrained traditional food-processing MSMEs.

Accounting Behind Tebasan: Cost, Risk, and Price Construction in Durian Trading

Denny Kurnia — 2026-10-11

Purpose – This study explains how pre-harvest estimates become management-accounting objects in durian tebasan transactions and how calculative information is shared, negotiated, and later separated across orchard-owner and trader boundaries.

Design/methodology/approach – An exploratory qualitative case study uses ten informant records from Serang, Banten, but does not treat their evidentiary depth as symmetric. Three verbatim transcripts (T4, T5, P5) provide deep/direct evidence; condensed notes (T1–T3, P1) provide supporting case evidence; and owner-side transaction accounts (P2–P4) provide illustrative transaction evidence. Cross-case thematic analysis and one matched P4–T5 dyad are used with an explicit source-to-theme evidence matrix.

Finding/Results – Experience-based estimation, selective relevant costs, payment safeguards, and residual-value recovery are supported at different evidentiary depths. In the matched P4–T5 case, orchard-stage estimates, actual harvest, contract value, and major costs agree, while downstream figures differ. T5's reported arithmetic reaches Rp85.55 million, but damaged-fruit classification is not physically reconciled. The dyad is therefore consistent with, but does not establish, a provisional accounting-boundary asymmetry mechanism.

Originality/Value – The study's bounded contribution is a staged calculative coupling proposition: uncertain biological signals are temporarily converted into shared-enough calculative objects without a common accounting infrastructure, after which ex post visibility may become actor-specific as control rights shift. A temporal quality–risk calculus is retained as a narrower proposition. An unvalidated one-page transaction-record prototype is provided as a future managerial intervention requiring co-design and field testing.

Digital Value Resonance and Customer Participation: Key Drivers of Marketing Performance and Distinctive Management Competencies

Roymon Panjaitan — 2026-10-13

Purpose – This study examines the association between customer participation and perceived marketing performance among Indonesian MSMEs through distinctive management competencies and the moderating role of digital value resonance, drawing on Service-Dominant Logic (S-DL).

Design/methodology/approach – Survey data from 175 Indonesian MSME owners/managers, obtained through purposive online sampling, were analyzed using PLS-SEM in SmartPLS. Moderated mediation and sensitivity analyses were conducted with 5,000 bootstrap resamples.

Finding/Results – Customer participation is positively associated with management competencies. Its relationship with perceived marketing performance is negative at low digital value resonance, insignificant at the mean (β = −0.068), and positive but insignificant at high levels. Management competencies show a positive indirect association (β = 0.427 at the mean), which weakens as digital value resonance increases (index = −0.129, 95% CI [−0.263, −0.027]). Digital value resonance strengthens the participation–performance association (β = 0.196) but weakens the competencies–performance association (β = −0.186). Partial discriminant validity warrants caution.

Originality/Value – The study extends S-DL by identifying contrasting, conditional roles of digital value resonance across participation and competency pathways. Given its cross-sectional, single-source design, the findings indicate associations rather than causal effects.

Performance Path from Policy and Digital Literacy to SME Sustainability

Warsiyah Warsiyah — 2026-10-13

Objectives – This study examines how government policies and digital literacy shape SME sustainability through SME performance in Lampung Province, Indonesia, and investigates whether the two predecessors follow different paths towards long-term sustainability

Design/methodology/approach – A cross-sectional quantitative survey was conducted among 143 SME owners and managers selected through purposive sampling. This model is assessed using PLS-SEM with four reflective constructs: government policy, digital literacy, SME performance, and SME sustainability.

Findings/Results – Government policies have a positive impact on SME performance and SME sustainability, while digital literacy greatly improves SME performance but does not have a significant direct impact on sustainability. The performance of SMEs has a strong positive impact on sustainability. The mediation analysis showed that performance fully mediated the digital–sustainability relationship robustly, while performance mediation on the government–sustainability policy relationship was only supported on the full sample and became insignificant after a non-invariant response pattern was issued, so it should be interpreted as a tentative and sample-dependent (sensitivity-dependent) finding, rather than a generally supported finding. Sensitivity analysis showed that the digital–performance–sustainability literacy pathway remained strong and consistent, while the indirect government policy pathway was much more sensitive to screening for response quality

Originality/Value – This study identifies asymmetric resource conversion pathways towards SME sustainability, showing that external institutional support can operate directly, while internal digital capabilities generate sustainable value especially when transformed into superior business performance.

Digital Experience Is Not Enough: The Role of Customer Satisfaction in Five-Star Hotel Revisit Intention

I Made Bagus Dwiarta — 2026-10-13

Purpose – Despite the growing demand for environmentally sustainable services, green hotels are often perceived as offering lower comfort while charging premium prices. This paradox raises questions about whether environmentally conscious customers genuinely develop strong loyalty toward green hotels and what factors drive such loyalty. This study addresses two main questions: (1) Do green customers demonstrate strong loyalty toward green hotel services? (2) Does customer satisfaction mediate the relationship between green hotel service attributes and customer loyalty?

Design/methodology/approach – A quantitative research design was employed using survey data collected from 153 hotel guests in Yogyakarta, Indonesia, selected through random sampling. The proposed model was analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS), including assessments of construct validity and reliability.

Finding/Results – The findings reveal that green customer loyalty is not directly formed but is significantly influenced through customer satisfaction as a mediating variable. Key green hotel service attributes such as eco-friendly facilities, environmental atmosphere, unique sustainable design, energy efficiency, employee environmental awareness, customer involvement in green initiatives, healthy food offerings, and reward systems positively affect satisfaction, which in turn enhances loyalty.

Originality/Value – This study contributes to the sustainable hospitality literature by providing empirical evidence of the mediating role of satisfaction in shaping green customer loyalty. It also refines the conceptualization of green service quality by integrating both environmental attributes and experiential factors, offering a more comprehensive model applicable to emerging tourism destinations.

The Relationship Between Emotional Intelligence and Conflict Management among Employees at PT. RTF

Marya Yenny — 2026-10-14

Purpose – This study examines the relationship between emotional intelligence and conflict management among employees of PT Raja Top Food. Emotional intelligence refers to employees’ ability to recognize, understand, and regulate their own emotions and respond appropriately to the emotions of others, which may influence their ability to manage interpersonal and organizational conflicts effectively.

Design/methodology/approach – This study adopts a quantitative approach with a correlational research design. Data were collected using emotional intelligence and conflict management scales developed based on the theoretical dimensions of each construct. The collected data were analyzed using the Pearson Product Moment correlation technique to determine the direction and strength of the relationship between emotional intelligence and conflict management.

Findings/Results – The results demonstrate a positive and significant relationship between emotional intelligence and conflict management. The correlation coefficient was r = 0.746 with p = 0.000 (p < 0.05), indicating a strong positive relationship between the two variables. Descriptive findings further show that both emotional intelligence and conflict management were predominantly categorized at a moderate level. These results suggest that employees with higher levels of emotional intelligence tend to demonstrate stronger capabilities in managing workplace conflicts.

Originality/Value – This study contributes to the literature on workplace conflict management by highlighting emotional intelligence as an important psychological factor associated with employees’ conflict management capabilities. The findings also suggest that strengthening employees’ emotional intelligence may be considered as part of organizational efforts to improve how employees respond to, manage, and resolve workplace conflicts.

Cointegration Between Corporate Sukuk, Consumer Price Index, Consumer Confidence, and the Balance of Trade

Afriany Afriany — 2026-10-15

Purpose – The research goals is to determine whether the use of corporate sukuk in Saudi Arabia and Indonesia has long-run and short-run cointegration with the balance of trade, consumer confidence, and consumer price index.

Design/methodology/approach – Data is time series and tested with ADF test for looking unit roots. For analysis, we using autoregressive distributed lag to examine cointegration between variables and find long-term causality.

Finding/Results – There is cointegration between sukuk and CPI in Saudi Arabia, indicated by the F value of 8.187 greater than 1.244; between sukuk and CC in Saudi Arabia, indicated by the F value of 17.13 greater than 3.574; and between sukuk and the balance of trade in Indonesia, indicated by the F value of 9.72 greater than 3.62. The upward trend of corporate sukuk in Saudi Arabia is in line with the upward trend of CPI with an ECT value of 0.09% and a downward trend of CC with an ECT value of 123%. Meanwhile, in Indonesia, the upward trend of corporate sukuk is offset by the fluctuating trend of BOT, where, in the short term, the impact of corporate sukuk on BOT is significant in the current period and period -4.

Originality/Value – This study focuses on comparing the cointegration between the use of corporate sukuk with the consumer price index, consumer confidence and balance of trade in Saudi Arabia and Indonesia. These findings will be a major concern for the government and debt securities users so they can allocate funds wisely.

Reconstruction Transparency Report Sharia MSME Finance as Instrument Protection Consumer Based Maṣlaḥah Sharia Economic Law Perspective

Dewi Nur Fatmah — 2026-10-15

Purpose – This study aims to reconstruct a financial reporting transparency model for Sharia-based Micro, Small, and Medium Enterprises (MSMEs) as an instrument of consumer protection based on the concept of Maṣlaḥah from the perspective of Islamic economic law.

Design/methodology/approach – This study employs a juridical-empirical method with a qualitative approach. Data were obtained through semi-structured interviews, observation, documentation, and literature review involving Sharia-based MSME actors, consumers, and relevant experts. The data were analyzed descriptively and normatively by integrating the principles of ṣ idq, amānah, ' adl, prevention of gharar and tadlīs, and maqāṣidal-syarī’ah, particularly Ḥifẓ al-Māl.

Findings/Results – The findings indicate that financial transparency in Sharia-based MSMEs remains primarily oriented toward internal administrative needs and has not fully addressed consumers' rights to relevant information. The reconstructed model consists of basic, financial, and Sharia transparency layers, emphasizing relevance, materiality, simplicity, proportionality, accountability, and verifiability. This model can reduce information asymmetry, strengthen consumer trust, prevent potential harm, and protect consumers' wealth.

Originality/Value – The study contributes a Maṣlaḥah -oriented transparency model that integrates financial accountability, consumer protection, and maqāṣidal-syarī’ah within a single conceptual framework for Sharia-based MSMEs.

Mapping Mechanism-Focused Digital Impulse Buying Research: A Bibliometric Analysis of Scopus-Indexed Literature, 2009–2026

Henti Nikimawati — 2026-10-16

Purpose – This study maps the development and conceptual structure of a defined, mechanism-focused stream of digital impulse buying research associated with electronic word of mouth, online reviews, hedonic motivation, emotional responses, and influencer-related social influence. It examines publication patterns, intellectual and conceptual structures, and emerging research directions within this deliberately delimited literature

Design/methodology/approach – A dataset of 196 English-language journal articles indexed in Scopus (Business, Management and Accounting; Social Sciences; Decision Sciences; and Psychology subject areas) was identified; following manual topical screening to isolate studies substantively situated in a digital purchasing context, a final analytical corpus of 155 articles (2009–2026) was analyzed using bibliometric performance and science-mapping techniques. The analysis examines publication trends, author productivity, source concentration, country and institutional contributions, funding patterns, citation impact, co-citation, bibliographic coupling, and keyword co-occurrence networks.

Findings/Results – Research within this defined stream has expanded substantially since 2020, with China and other Asian countries strongly represented. Prominent research themes include social commerce, hedonic motivation, trust, live-streaming commerce, and influencer marketing, and recent scholarship increasingly emphasizes socially interactive and platform-mediated forms of digital consumption. Overall conceptual connectivity is stable when core impulse-buying variants are harmonized, whereas precise cluster boundaries are partly terminology-sensitive.

Originality/Value – This study provides a longitudinal bibliometric mapping of a deliberately defined, mechanism-focused stream of Scopus-indexed digital impulse buying research. Rather than claiming exhaustive coverage of the broader digital impulse-buying field, it identifies publication structures, conceptual patterns, geographical concentrations, and emerging directions within the specified informational, hedonic, emotional, and social-influence mechanisms.

From Digital Accounting Capability to MSME Sustainability: The Mediating Role of Financial Reporting Quality and the Moderating Role of Financial Literacy

Martinus Budiantara — 2026-10-18

Purpose - This study examined whether digital accounting capability was associated with the sustainability of micro, small, and medium-sized enterprises (MSMEs), and whether financial reporting quality and financial literacy served as a mediator and moderator, respectively.

Methodology: An explanatory cross-sectional survey of 258 MSME managers in the Special Region of Yogyakarta and Central Java, Indonesia, was analyzed using structural equation modeling with LISREL. Six hypotheses covered direct, indirect, and interaction pathways.

Results: Digital accounting capability was not significantly associated with financial reporting quality or MSME sustainability. Financial reporting quality was positively associated with sustainability (coefficient = 1.45; t = 9.57). Its indirect pathway from digital accounting capability was not significant (coefficient = −0.05; t = −1.31). Financial literacy did not significantly moderate the digital accounting capability–reporting quality relationship (coefficient = 0.01; t = 1.94), but the financial reporting quality × financial literacy interaction was significant and negative (coefficient = −0.02; t = −3.84).

Contribution: The results distinguish digital accounting capability from the quality of accounting information and show that financial literacy did not uniformly strengthen the tested relationships. The cross-sectional estimates support associations, not causal claims.

Sustainable Omnichannel Operations and Sustainable Performance: The Roles of Digital Innovation and Analytics Capabilities

Eltrina Naibaho — 2026-10-22

Purpose – This study examines the relationships between Sustainable Omnichannel Operations (SOO), Digital Innovation Capability (DIC), Business Data Analytics Capability (BDAC), and Sustainable Performance (SP) among Indonesian SMEs, with BDAC examined as a proposed intervening capability.

Design/methodology/approach – A quantitative explanatory survey was conducted with 331 SME owners, managers, and owner-managers from SMEs that used both online and offline sales channels. Data were analyzed using PLS-SEM with a disjoint two-stage approach for higher-order formative/composite constructs and a first-order formative/composite specification for DIC.

Findings/Results – In the primary model, SOO was positively associated with BDAC (β = 0.644, p < 0.001) and SP (β = 0.910, p < 0.001). However, a sensitivity analysis using a narrower SOO specification yielded an SOO–SP coefficient of approximately 0.287, indicating that the estimated magnitude depends on operationalization. DIC was positively associated with BDAC (β = 0.308, p < 0.001), but not with SP (β = -0.019, p = 0.575). BDAC was not significantly associated with SP (β = 0.045, p = 0.490). The indirect effects of SOO and DIC on SP through BDAC were also not statistically supported.

Originality/Value – The findings show that SOO is directly associated with sustainable performance, while the proposed indirect pathways through BDAC were not supported in the final model.

Green Marketing, Brand Trust, and Perceived Misleading Green Claims in Purchase Intention

Ni Made Taman Sari — 2026-10-22

Purpose – To examine pooled cross-category associations of the green marketing mix (GMM), green brand trust (GBT), perceived misleading green claims (PMGC), and purchase intention (PI), including indirect and interaction relationships.

Design/methodology/approach - A cross-sectional survey of 180 consumers in Denpasar and Badung, Bali, was analyzed using SmartPLS 4 with a reflective-formative GMM specification and refined measures. Robustness was examined with fully re-estimated alternative GMM specifications (four single-component models and a global reflective model) and an equally weighted fixed-score composite.

Findings/Results - GMM was positively associated with GBT and PI; PMGC was negatively associated with both. The indirect association through GBT was positive within a positive total association. Neither interaction was statistically detectable in the main model. Across six fully re-estimated alternative specifications, the direction and significance of all main and indirect associations were unchanged, and H8 remained null; only a Green Promotion-based model showed a borderline attenuation of the GMM–GBT association.

Originality/Value - The study separates level effects of perceived misleading green claims from slope-based boundary conditions in pooled cross-category perceptions: PMGC was associated with lower trust and intention without a detectable change in the marginal effects of marketing signals or trust. GBT is the principal observed indirect association in this same-source cross-sectional model. Component collinearity and possible common-method covariance prevent stronger causal or measurement claims.

Green Recruitment, Employee Empowerment, and Job Satisfaction in Sustainable Employee Performance: Examining the Role of Perceived Corporate Social Responsibility

Amran Wahyudiah — 2026-10-23

Purpose – This study examines the relationships between Green Recruitment, Employee Empowerment, Job Satisfaction, and Sustainable Employee Performance (SEP), including the direct and moderating roles of Corporate Social Responsibility (CSR) in culinary SMEs.

Design/methodology/approach – A quantitative survey involved 168 employees from 168 culinary SMEs in Balikpapan, Indonesia, selected through purposive sampling. Data collected between January and March 2026 were analysed using PLS-SEM.

Findings/Results – Green Recruitment (β = 0.259, p = 0.001) and Job Satisfaction (β = 0.448, p < 0.001) showed significant positive associations with SEP, with Job Satisfaction demonstrating the strongest relationship. Employee Empowerment (β = 0.066, p = 0.454) and CSR (β = 0.073, p = 0.331) were not significant. None of the proposed CSR moderating effects was statistically supported.

Originality/Value – This study challenges the assumption that perceived CSR necessarily strengthens employee performance relationships in SMEs. Supplementary findings suggest potential sensitivity to SEP measurement, although limited discriminant validity warrants caution. The findings highlight the importance of distinguishing CSR dimensions and improving performance measurement.

Perceived Opportunities for Competency Development, Organizational Support, and Lecturers’ Self-Reported Academic Task Performance: The Mediating Role of Knowledge Sharing

Muhammad Nuzul Qadri — 2026-10-23

Purpose – This study examines the direct and indirect associations of perceived competency development opportunities and organizational support with lecturers’ self-reported academic task performance through knowledge sharing.

Design/methodology/approach – A quantitative, cross-sectional study involved all 85 active lecturers at STIE Enam Enam Kendari (100% response rate). Data were collected using 17 five-point Likert-scale items and analysed using PLS-SEM, supplemented by sensitivity and common-method diagnostics.

Findings/Results – Competency development opportunities were positively associated with academic task performance (β = 0.364) and knowledge sharing (β = 0.454). Organizational support showed positive associations with performance (β = 0.428) and knowledge sharing (β = 0.282). Knowledge sharing was positively associated with performance (β = 0.296). Both indirect associations were statistically significant (β = 0.134 and β = 0.083), supporting complementary partial statistical mediation. Total effects were 0.498 and 0.511, respectively. Cross-sectional self-reports limit causal interpretation and may involve common-method variance.

Originality/Value – This study clarifies the role of knowledge sharing in lecturers’ academic task performance while distinguishing perceived development opportunities from actual competency gains and self-reported effectiveness from comprehensive academic achievement.

Corporate Social Responsibility and Capital Intensity in Tax Avoidance: The Moderating Role of Profitability

Nurhayati Nurhayati — 2026-10-24

Purpose – This study examines the relationship between Corporate Social Responsibility (CSR) and Capital Intensity with Tax Avoidance and investigates the moderating role of Profitability in Basic Materials companies listed on the Indonesia Stock Exchange. The study addresses the relevance of tax-related behavior in a sector characterized by substantial fixed-asset investment and increasing attention to corporate social and environmental responsibilities.

Design/methodology/approach – This study employs a quantitative explanatory approach using balanced panel data from 38 Basic Materials companies observed during 2022–2025, resulting in 152 firm-year observations. Data were obtained from annual reports, financial statements, and sustainability reports. CSR was measured using a disclosure index based on the GRI Standards 2021, Capital Intensity using the ratio of fixed assets to total assets, Profitability using Return on Assets (ROA), and Tax Avoidance was proxied by the Effective Tax Rate (ETR), calculated as income tax expense divided by pre-tax income, with lower ETR values indicating higher levels of tax avoidance. Panel regression and Moderated Regression Analysis were performed using EViews 14.

Finding/Results – The results show that CSR has no significant relationship with ETR, while Capital Intensity has a significant positive relationship with ETR, indicating an association with lower tax avoidance. Profitability does not significantly moderate either the CSR–ETR or Capital Intensity–ETR relationship.

Originality/Value – This study contributes empirical evidence from Indonesian Basic Materials companies by integrating CSR, Capital Intensity, and Profitability within a panel-data framework. The findings indicate that fixed-asset intensity is more closely associated with tax-related outcomes than CSR disclosure or profitability-based moderation in the observed sample.

ESG Disclosure and the Leverage–Tax Planning Nexus: Evidence from Developing ASEAN Markets

Yusuf Heri Prasetyo — 2026-10-27

Purpose – This study examines the associations of profitability, liquidity, and leverage with positive book-tax differences (BTD) and tests whether environmental, social, and governance (ESG) disclosure moderates those associations among selected listed firms in developing ASEAN countries.

Design/methodology/approach – The balanced panel includes 101 firms and 404 firm-year observations for 2021–2024. Random-effects regressions with firm-clustered standard errors were estimated using ROE, CUR, DER, the Bloomberg ESG Disclosure Score, their interaction terms, and controls for size and tangibility.

Findings – ROE was positively associated with BTD (β = 0.3298, p < 0.001), and DER was negatively associated with BTD (β = -0.0209, p < 0.001); CUR was not significant. ESG disclosure did not significantly moderate the profitability or liquidity associations, but it attenuated the negative leverage association (DER × ESGD: β = 0.0006, p = 0.016).

Originality/value – The study examines ESG disclosure as a condition on separate financial associations rather than only as a direct correlate of tax behavior. Interpretation is limited by the positive-BTD sample, the accounting components of the variables, and the observational design.

The Role of Transformational Leadership and Organizational Commitment on Employee Work Morale

Achmad Fauzi — 2026-10-29

Purpose – This study examines the unique and joint additive associations of transformational leadership and affective organizational commitment with employee work morale. It specifically addresses firm-level employee nesting and the construct-boundary separation of work morale from adjacent job attitudes.

Design/methodology/approach – A quantitative, cross-sectional survey design was used with data from 215 employees across 12 manufacturing and service firms. Analyses included instrument validation, confirmatory factor analysis (CFA), multiple regression with cluster-aware estimation, random-intercept and firm-fixed-effects sensitivity models, and incremental-validity tests.

Findings – The baseline model explained 41.2% of variance in work morale (Adjusted = .406). Both transformational leadership ( ) and affective commitment ( ) showed significant positive unique associations. Incremental tests and sensitivity models confirmed these associations remained stable after accounting for firm-level clustering.

Originality/value – The study integrates Conservation of Resources theory and Affective Events Theory into an additive predictive framework. Methodologically, it demonstrates the necessity of reporting clustering diagnostics and sensitivity analyses in multi-firm samples before making inferential claims.

How AI-Enabled Interactions Shape Sustainable Purchase Intention: A Dual-Pathway Model of Trust and Message Relevance

I Made Surya Prayoga — 2026-10-29

Purpose – This study examines how human–AI collaborative, AI interaction transparency, and perceived personalization influence sustainable purchase intention through customer trust and perceived message relevance in AI-enabled e-commerce.

Design/methodology/approach – This study employs a quantitative explanatory approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 180 e-commerce consumers in Bali, Indonesia, using purposive sampling. A structured questionnaire was administered, and the data were analyzed using SmartPLS.

Finding/Results – The findings reveal that human–AI collaborative and AI interaction transparency enhance customer trust, whereas perceived personalization does not. Perceived personalization significantly improves perceived message relevance, which, together with customer trust, strengthens sustainable purchase intention. Further analysis shows that AI interaction transparency also has a direct effect on sustainable purchase intention, while human–AI collaborative and perceived personalization do not. The mediation results identify two mechanisms: a trust pathway involving human–AI collaborative and AI interaction transparency, and a relevance pathway involving perceived personalization.

Originality/Value – This study refines the application of the Stimulus–Organism–Response (S–O–R) framework by identifying two psychological pathways underlying sustainable purchase intention in AI-enabled e-commerce: a trust pathway driven by human–AI collaborative and AI interaction transparency, and a relevance pathway driven by perceived personalization. The findings highlight the importance of trustworthy interactions and personally relevant information in AI-enabled sustainable marketing.

Perceived Digital Access Readiness, Digital Entrepreneurial Competence, and Digital Entrepreneurial Intention in Office Administration Education

Muhammad Choerul Umam — 2026-10-29

Purpose – This study examines whether digital entrepreneurial competence accounts for the entire association between perceived digital access readiness and digital entrepreneurial intention, as a recent full-mediation finding implies, among students of one Indonesian office administration education programme.

Design/methodology/approach – A near-census survey of 344 of 400 students (86.0%) at a public university in Surakarta was analysed with confirmatory factor analysis (including robust and ordinal checks), multiple regression, LMG relative-importance analysis, bias-corrected bootstrap decomposition of associations, multiple imputation, measurement-invariance tests across venture-status groups, and equivalent alternative orderings.

Finding/Results – Access readiness and competence jointly accounted for 41.3% of intention variance, and competence made the larger relative predictive contribution (69.2% versus 30.8%). Access readiness had an indirect association through competence (ab = .203, 95% CI [.152, .261]) and a direct association (c′ = .214, 95% CI [.129, .307]). Both held across robustness checks and in students with and without an existing online business, for whom scalar invariance was supported. However, the four access items were empirically inseparable from basic digital-literacy items, and alternative variable orderings fitted the data equally well.

Originality/Value – The study provides a TPB-informed, non-causal decomposition for a population not previously examined, shows that self-reported access measures can capture broader digital readiness, and specifies the objective-access and time-lagged designs needed to test whether competence transmits access effects.

Adversity Quotient, Work–Family Conflict, and Burnout among Female Nurses: Testing the Buffering Hypothesis

Selvi Diliyanti Rizki — 2026-10-30

Purpose – This study tests, within Conservation of Resources (COR) theory, whether adversity quotient (AQ) is associated with job burnout among female nurses and whether AQ negatively moderates (buffers) the positive association between work–family conflict (WFC) and burnout.

Design/methodology/approach – A cross-sectional survey of 155 female nurses with an active work–family role at RSUD Abunawas, Kendari, Indonesia, used a newly developed, empirically purified instrument (38 of 50 researcher-written items retained). WFC, AQ, and burnout were modeled as second-order constructs in two-stage PLS-SEM; correlated first-order models, an independent bootstrap re-estimation, and power, influence, and robustness analyses were added. Forty-four records closely mirror earlier records and independence could not be demonstrated, so the full-sample results are provisional.

Finding/Results – WFC was positively and AQ negatively associated with burnout (β = 0.485 and β = -0.355, p < .001; R² = 0.674). At the dimension level, the WFC association was carried by work-interfering-with-family rather than family-interfering-with-work, most strongly for reduced personal accomplishment, and AQ was associated with exhaustion and depersonalization only. The AQ × WFC interaction was positive (β = 0.153, p = .051), opposite to buffering, with an interval that included zero; power was adequate only for f² ≥ 0.05.

Originality/Value – The study shows direct associations of WFC and AQ with burnout but no reliable support for AQ buffering; it does not establish that buffering is absent. Findings are associational and limited by a newly developed instrument, possibly non-independent records, and limited power, and they call for replication with validated measures.

Compassionate Leadership, Self-Efficacy, and Voice Behaviour among Female Nurses and Midwives: Mediating Role of Employee Well-Being

Melda Aulia Ramadhani — 2026-10-31

Purpose - This study examines the relationships of self-efficacy and compassionate leadership with employee voice behaviour and investigates the mediating role of employee well-being among female nurses and midwives in East Kalimantan, Indonesia. Drawing on the desire fulfillment perspective, the study integrates personal and social resources in explaining constructive employee voice.

Design/methodology/approach - A quantitative cross-sectional survey was conducted among 240 female nurses and midwives selected through purposive sampling. Data were collected using online and offline questionnaires between January and August 2025 and analysed using partial least squares structural equation modelling (PLS-SEM) with SmartPLS.

Finding/Results - Self-efficacy and compassionate leadership are positively associated with employee well-being and employee voice behaviour, while employee well-being is positively associated with voice behaviour. Employee well-being shows significant indirect relationships linking both self-efficacy and compassionate leadership with employee voice behaviour. Because the corresponding direct and indirect relationships remain significant and operate in the same positive direction, the observed pattern is consistent with complementary partial mediation in both pathways.

Originality/Value - This study integrates self-efficacy as a personal resource and compassionate leadership as a social resource within a single model of employee voice. The observed relationships are consistent with the desire fulfillment perspective, with employee well-being representing an intervening statistical pathway linking these resources with constructive voice behaviour among female nurses and midwives in healthcare settings.

Closing the Investment Conversion Gap: An Integrative Framework for Regional Capability and Competitiveness Development

Albert Yansen — 2026-10-31

Purpose – This conceptual article examines the gap between investment realization and the development of productive capabilities that can be retained by firms, workers, suppliers, and institutions in a region. It asks how investment-related opportunities may be converted into locally embedded capability rather than assuming that capital inflows automatically produce broad development.
Design/methodology/approach – The article develops a conceptual synthesis across literature on absorptive capacity and learning, supplier development and local linkages, place-based regional development, implementation governance, and digital monitoring. The article is a theory-building conceptual synthesis, not a systematic review or statistical aggregation of effect sizes.
Finding/Results – The article proposes the Regional Investment Conversion Debottlenecking Model (RICDM), an adaptive architecture linking investment inputs, conversion mechanisms, governance through an Investment Conversion Compact (ICC), digital execution, and the monitoring of outputs, capability outcomes, and longer-term regional impacts. The framework distinguishes project-level delivery from firm- and worker-level capability changes and from downstream regionaloutcomes.
Originality/Value – The contribution is to define investment conversion as an intermediate, multi-actor process and specify how its mechanisms, governance arrangements, boundary conditions, and outcome levels can be investigated. RICDM is a conceptual proposition requiring empirical validation, not a demonstrated causal intervention.

Analysis of the Influence of Flexible Working Arrangements, Burnout, and Digital Leadership on Employee Performance at PT MRT Jakarta in the Era of Digital Work Transformation

Chairul Hakim — 2026-10-31

Purpose – This study investigates the influence of Flexible Working Arrangements (FWA), Burnout, and Digital Leadership on Employee Performance at PT MRT Jakarta in the era of digital work transformation. The study focuses on how work flexibility, employee psychological well-being, and digital leadership capabilities contribute to employee performance in a digitally transformed organizational environment.

Design/methodology/approach – This study employs a quantitative explanatory research approach using a cross-sectional survey and Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 258 valid employees of PT MRT Jakarta using a five-point Likert-scale questionnaire. The measurement model was assessed through reliability and validity testing, while the structural model was evaluated using bootstrapping with 5,000 resamples.

Findings/Results – The results indicate that FWA has a positive and significant effect on Employee Performance (β = 0.284, p < 0.001), while Burnout has a negative and significant effect (β = −0.217, p < 0.001). Digital Leadership has the strongest positive and significant effect on Employee Performance (β = 0.463, p < 0.001). The model explains 64.7% of the variance in Employee Performance, with a Q² value of 0.421, indicating predictive relevance.

Originality/Value – This study contributes to the literature by integrating FWA, Burnout, and Digital Leadership into a single employee-performance model within a public transportation organization in Indonesia. The findings highlight the importance of balancing work flexibility, employee well-being, and digital leadership to support sustainable employee performance during digital transformation.

Gold Savings Product Sales Contribution and Profitability at PT Pegadaian: A Descriptive Analysis

Yustika Nur — 2026-11-01

Purpose – This study examines the development of Gold Savings Product sales contribution and its association with the profitability of PT Pegadaian during the 2017–2019 period. It aims to identify changes in the product's contribution to total sales and examine the trends in the company's overall profitability.

Design/methodology/approach – This study employed a quantitative descriptive approach using annual financial reports from one branch of PT Pegadaian covering the 2017–2019 observation period. All available financial reports within the observation period were included using a saturated sampling technique. Gold Savings sales contribution was measured by calculating the proportion of Gold Savings sales relative to total sales, while overall profitability was assessed using the Net Profit Margin (NPM) ratio.

Findings – The results indicate that Gold Savings sales increased from IDR 1.09 billion in 2017 to IDR 3.51 billion in 2019. Its contribution to total sales also showed a consistent upward trend, increasing from 1.68% in 2017 to 2.62% in 2018 and 3.79% in 2019. During the same period, the company's Net Profit Margin increased from 16.60% in 2017 to 16.84% in 2018 and reached 25.60% in 2019. These findings indicate that the increasing contribution of Gold Savings sales coincided with improvements in the company's overall profitability. However, the descriptive nature of this study does not establish a causal relationship between Gold Savings sales and profitability or identify the product's individual net profit.

Originality/value – This study provides a descriptive assessment of the contribution of Gold Savings sales to total sales alongside the development of corporate profitability over a three-year period. It offers practical insights for improving product performance through enhanced customer education, wider product accessibility, and more effective marketing strategies to support sustainable sales growth and strengthen overall financial performance.

Cryptocurrency Adoption and Financial Literacy among Indonesian Users

Rafael Winata Willy Suwanto — 2026-11-02

Purpose – This study examines the relationship between Cryptocurrency Investment Adoption and Financial Literacy, with User Trust and User Satisfaction as mediating variables among Indonesian cryptocurrency users. The study focuses on how cryptocurrency investment involvement may be associated with users’ financial understanding and how trust and satisfaction contribute to this relationship.

Design/methodology/approach – This study adopts a quantitative approach using a cross-sectional survey design. Data were collected from 100 Indonesian cryptocurrency users selected through purposive sampling. The questionnaire consisted of 20 indicators measuring Cryptocurrency Investment Adoption, User Trust, User Satisfaction, and Financial Literacy using a four-point Likert scale. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Hypotheses were tested using bootstrapping with 5,000 resamples.

Findings/Results – The results show that Cryptocurrency Investment Adoption has a positive and significant effect on Financial Literacy (β = 0.347; p < 0.001), User Trust (β = 0.600; p < 0.001), and User Satisfaction (β = 0.631; p < 0.001). User Trust significantly affects Financial Literacy (β = 0.288; p = 0.013) and significantly mediates the relationship between Cryptocurrency Investment Adoption and Financial Literacy (β = 0.173; p = 0.023). However, User Satisfaction does not significantly affect Financial Literacy (β = 0.129; p = 0.305) or mediate the relationship (β = 0.081; p = 0.319).

Originality/Value – This study highlights User Trust as a significant mechanism linking cryptocurrency investment adoption with financial literacy, while User Satisfaction does not provide a significant pathway.

Beyond Digital Access: Unpacking the Digital Trust Paradox through Citizens’ Experiences of Local Government Services

Lilis Purwanti — 2026-11-03

Purpose – This study aims to examine citizens’ experiences in using local government digital services, explore how digital trust is constructed through service experiences, and identify the social and cultural conditions shaping citizens’ acceptance and continued use of digital government services

Design/methodology/approach – This study employed a qualitative descriptive-exploratory design. Data were collected through in-depth interviews with citizens and relevant local-government service actors, complemented by observation and document analysis. Data were analyzed through systematic hybrid coding and thematic analysis supported by NVivo 14, with source triangulation and member checking used to strengthen credibility.

Finding/Results – Citizens experienced digital services ambivalently. Convenience, flexibility, and time efficiency coexisted with technical failures, unclear instructions, document-upload problems, procedural uncertainty, and continuing needs for human assistance. Digital trust was constructed conditionally through four interrelated dimensions: system trust, institutional trust, data trust, and service trust. Acceptance was additionally shaped by digital literacy, family and social support, prior technological experience, and preferences for human assistance.

Originality/Value – The study refines the Digital Trust Paradox as a divergence between functional acceptance of digital services and conditional trust across system, institutional, data, and service dimensions. Citizens may value digital convenience and use online services while retaining conditional trust and returning to face-to-face assistance when uncertainty, complexity, or perceived risk increases. This citizen-experience perspective extends access-oriented accounts of digital government and provides an empirically grounded interpretive framework for future comparative and quantitative research.

Digital Transformation and Public-Sector Accounting: A Systematic Review of Accountability, Transparency, and Financial Reporting

Eli Safrida — 2026-11-03

Purpose – To critically synthesise the assessed evidence on digital transformation and public-sector accounting.
Design/methodology/approach – A preliminary systematic review of 51 provisionally included reports from 62 assessed reports. Thirty-one candidates remain pending and one report was not retrieved; independent human verification and search reconciliation are incomplete. These findings do not represent a completed systematic review.
Findings – Evidence separates adoption intentions, prototype functionality, administrative accountability scores, citizen responsibility perceptions and implementation accounts. Capability, institutional authority, intermediaries and vendor arrangements condition potential benefits. Secondary and conceptual reports explain mechanisms without establishing general causal effects.
Originality/value – A proposed framework separates digital capabilities, accounting mechanisms, accountability quality and public outcomes. Mediation and moderation pathways remain propositions requiring empirical validation.

Between Green Demands and Financial Gains

Fetri Setyo Liyundira — 2026-11-03

Purpose - This study aims to analyze the influence of environmental performance and good corporate governance on the disclosure of carbon emissions in energy sector companies and basic materials listed on the Indonesia Stock Exchange in 2022–2024. This study uses a quantitative approach with secondary data types obtained from annual reports and company sustainability reports.

Design/methodology/approach - The sampling technique uses purposive sampling so that a sample of 48 companies was obtained during 2022-2024.

Finding – The results show that environmental performance, managerial ownership, independent commissioners, and audit committees have a positive effect on carbon emission disclosure. On the other hand, institutional ownership and the board of directors have a negative effect. These findings indicate that carbon emission transparency is driven by sustainability commitments and the effectiveness of internal oversight, while the orientation on short-term financial performance tends to limit the disclosure of environmental information

Originality/Value – A major novelty is demonstrated by the finding that increased internal oversight (such as the number of boards of directors and the encouragement of institutional investors) is not necessarily directly proportional to environmental transparency, but is largely determined by the orientation of decision-makers' priorities.

Professional Skepticism, Information Technology, and Auditor Experience in Fraud Detection

Yahya Yahya — 2026-11-03

Purpose: This study examines the effects of professional skepticism, information technology, and auditor experience on fraud detection ability within a public-sector internal audit institution.

Design/methodology/approach: A quantitative survey was conducted involving 36 auditors and government supervisory officials selected through a census approach. Data were collected using a five-point Likert-scale questionnaire and analyzed using multiple linear regression.

Findings/Results: Professional skepticism, information technology, and auditor experience have positive and significant effects on fraud detection ability. The three factors also have a significant simultaneous effect and explain 34.1% of the variation in fraud detection ability.

Originality/Value: This study highlights the combined importance of professional judgment, technological capability, and audit experience in strengthening fraud detection within public-sector internal auditing. The findings imply that structured training, adequate audit technology, and diverse audit assignments are essential for improving auditors’ fraud detection capability.

Digital Marketing Capability and MSME Business Resilience: The Mediating Role of Business Adaptability and The Moderating Role of Digital Literacy

Pefriyadi Pefriyadi — 2026-11-03

Purpose – This study examines the relationship between digital marketing capability (DMC) and business resilience (BR) among MSMEs in Indonesia, focusing on business adaptability (BA) as a mediating mechanism and managerial digital literacy (DL) as an individual-level moderating condition.

Design/methodology/approach – Using a cross-sectional survey design, data were collected from 500 owners or managers representing digitally engaged MSMEs across Indonesia. The sampling was non-probability purposive sampling. Data were analyzed using partial least squares structural equation modeling (PLS-SEM). Procedural remedies and full collinearity VIF diagnostics were applied to address common method variance concerns.

Finding/Results – DMC is positively associated with BR, BA, and BR. BA acts as a complementary mediator in the DMC–BR relationship. Furthermore, managerial DL significantly moderates the DMC–BA association, indicating that the relationship between DMC and BA is stronger at higher levels of owner/manager digital literacy. The observed empirical pattern is consistent with a moderated adaptive pathway, wherein the indirect association between DMC and BR through BA increases across levels of managerial DL.

Originality/Value – The study integrates an organizational capability perspective with an individual managerial micro-foundation. By explicitly distinguishing individual-level managerial literacy from firm-level capabilities, this study provides a theoretically bounded explanation of how marketing capabilities are transformed into adaptive routines and business resilience in resource-constrained MSMEs.

Digital Local Government Asset Governance and SIPD: A Conceptual Model and Diagnostic Pilot Assessment

Filasti Rahma — 2026-11-05

Purpose – This study proposes a conceptual model of digital local government asset governance in which utilization of the Regional Government Information System (SIPD) acts as a conditional enabler of financial, governance, and asset-management foundations. It also reports a diagnostic pilot assessment, carried out in one Indonesian city government, of the instrument and data set prepared for testing the model.

Design/methodology/approach – The model and its directional hypotheses were derived from public value theory and technology–organization complementarity. A pilot questionnaire of 20 five-point Likert items was administered to officials of the Baubau City Government, Southeast Sulawesi, producing 126 recorded responses. The response matrix was audited row by row, and PLS-SEM estimates were computed only to show whether the data could support confirmatory inference.

Finding/Results – The audit found only 54 unique response patterns among 126 rows and indicator columns from different constructs that are identical or nearly identical, and verification against the original questionnaires has not been completed. All HTMT values were 1.23–1.40 and structural VIFs 10.4–15.7. The estimates therefore illustrate why the present data cannot support confirmatory inference; no substantive conclusion is drawn from any coefficient, loading, R², or significance test.

Originality/Value – The contribution rests on three elements: a conceptual model with directional complementarity hypotheses for SIPD, a transparent data-audit procedure, and a measurement-development roadmap that re-specifies two constructs as reflective–formative higher-order constructs and sets out how they are to be validated in a confirmatory study.

Digital Finance and Halal-Practice Orientation for MSME Sustainability Awareness: The Moderating Role of Technological Capability

Muhammad Kausar Maulana — 2026-11-05

Purpose – This study examines the associations of digital finance and self-reported halal-practice orientation with sustainability awareness among culinary micro, small, and medium-sized enterprises (MSMEs) in Bekasi City. It also investigates whether technological capability conditions these associations.

Design/methodology/approach – A cross-sectional questionnaire was administered to 200 eligible respondents involved in decisions at culinary MSMEs. Covariance-based structural equation modeling was reported using AMOS. The study assesses perceived financial-service use, halal implementation and orientation, technological capability/readiness, and sustainability awareness; moderation estimates require verification against a hierarchical specification that includes the technological-capability main effect.

Findings/Results – The archived structural results report a positive association between digital finance and sustainability awareness (estimate = 0.319, p < 0.001) and a nonsignificant association for halal-practice orientation (estimate = 0.109, p = 0.161). Positive interaction coefficients were also reported for digital finance × technological capability (0.260, p < 0.001) and halal-practice orientation × technological capability (0.340, p < 0.001). Their confirmatory interpretation remains provisional because the main effect of technological capability, latent-interaction procedure, and conditional effects were not reported.

Originality/Value – The study brings digital finance and halal-practice orientation into a common model of MSME sustainability awareness. It distinguishes respondents’ sustainability perceptions from verified business survival or environmental, financial, and social outcomes, and identifies measurement and model-specification requirements for a more rigorous assessment of conditional associations.

An Explainable Artificial Intelligence-Based Marketing Management Framework for Customer Relationships

Titi Rapini — 2026-11-07

Purpose: This study develops an integrative conceptual framework linking Explainable Artificial Intelligence (XAI), AI-enabled Marketing Management Capability, Customer Trust, Customer Engagement, and Customer Loyalty in banking and related financial services. It synthesizes evidence across banking contexts without assuming validation within a single segment.

Design/methodology/approach: A systematic literature review followed PRISMA 2020 and covered Scopus, Web of Science, ScienceDirect, Emerald Insight, and Google Scholar. Because original database search logs were unavailable, the search strategy and selection process were retrospectively reconstructed from available documentation. Of 360 identified records, 23 peer-reviewed English-language journal articles published between 2022 and 2025 were included. The studies were analyzed thematically, supported by study-level quality appraisal and claim-to-evidence mapping.

Findings/Results: The evidence remains fragmented across technological, organizational, and customer-relational domains. Evidence concerning XAI and customer perceptions, trust, and satisfaction is limited, whereas AI-enabled banking research provides broader evidence on service quality, satisfaction, decision-making, and customer outcomes. The Trust–Loyalty relationship receives comparatively stronger empirical and review-level support, while the Engagement–Loyalty relationship is supported by empirical studies in digital banking. However, loyalty operationalization varies across studies. AI-enabled Marketing Management Capability is an author-synthesized concept rather than an established, validated construct. The complete proposed pathway remains empirically unvalidated.

Originality/Value: The framework integrates fragmented evidence and distinguishes empirical, indirect, conceptual, and author-derived relationships, providing a basis for future empirical testing.

Knowledge Transfer Versus Knowledge Sharing: Conceptual Boundaries, Process Architecture, and Measurement Implications

Mega Dwi Septivani — 2026-11-08

Purpose – This study aims to clarify the conceptual definition and scope of knowledge transfer and distinguish it from knowledge sharing, addressing persistent terminological ambiguity in knowledge management literature.

Design/methodology/approach – A narrative literature review was conducted by synthesizing conceptual and empirical studies on knowledge transfer, knowledge sharing, and social capital to examine their theoretical development and conceptual distinctions.

Finding/Results – Knowledge sharing and knowledge transfer represent distinct constructs. Knowledge sharing involves intentionally providing or exchanging knowledge, while knowledge transfer encompasses recipient acquisition, assimilation, and application. Sharing may occur without successful transfer, while transfer can occur through previously codified knowledge without simultaneous sharing. Personalization and codification strategies differ in mechanisms, media, and timing. Distinguishing transfer attempts, reception, assimilation, and successful transfer provides clearer conceptual boundaries and measurement implications.

Originality/Value – This study proposes a consistent conceptual framework, a two-dimensional process model with explicit boundary conditions, and a measurement architecture supported by testable propositions. These contributions facilitate construct differentiation, discriminant validity assessment, and empirical validation across traditional and digitally mediated organizational environments.

From PSAK 109 Compliance to Substantive Islamic Accountability: An Evidence-Based Risk Framework for Zakat Management

Mubarak Mubarak — 2026-11-09

Purpose – This study analyzes the gap between compliance with PSAK 109 and substantive Islamic accountability and examines potential risks associated with observed accountability vulnerabilities in zakat management.

Design/methodology/approach – This qualitative case study at Lazismu used semi-structured interviews, non-participant observation, and document analysis. Data were analyzed using the Miles, Huberman, and Saldaña interactive model, supported by source and technique triangulation. Technical compliance was assessed against the applicable accounting requirements, while substantive Islamic accountability was examined as a broader evaluative layer covering governance, transparency, Sharia accountability, information quality, and outcome-oriented accountability.

Finding/Results – The evidence shows that accounting records, financial reporting, audit, and Sharia oversight provide a relatively strong basis for technical compliance assessment. However, reporting of program activities and financial information is more systematic than reporting of measurable beneficiary outcomes and longer-term social impact. This constitutes an observed accountability vulnerability rather than automatic non-compliance with PSAK 109. The related risks are classified as potential unless direct evidence demonstrates that a consequence has materialized.

Originality/Value – The study separates technical PSAK 109 compliance from substantive Islamic accountability and links the identified accountability gap to an evidence-based risk analysis. The framework avoids treating broader Islamic accountability as an additional accounting requirement and provides a more cautious basis for evaluating organizational risk.

Alignment Challenges among Sharia Accounting Standards, Fatwas, and Implementation Guidance: A Documentary Analysis of Potential Reporting Risks

Hasan Cholis — 2026-11-10

Purpose – This study examines transaction-level alignment challenges among PSAK Syariah, DSN-MUI Fatwas, and documented implementation guidance and identifies potential financial reporting-risk pathways without assuming realized institutional risk. Design/methodology/approach – This qualitative documentary analysis used a bounded corpus of accounting standards, DSN-MUI Fatwas, regulatory and institutional documents, and peer-reviewed literature. The corpus was purposively assembled from the manuscript’s original reference list and authoritative issuing-body publications, with source identity and version/status checked where available. Analysis employed transaction-level concordance mapping and thematic classification using explicit decision rules for direct contradiction, regulatory lag, implementation gap, interpretive uncertainty, and professional judgment.

Findings/Results – The bounded corpus provides stronger evidence for implementation gaps, regulatory timing, and transaction-specific interpretive uncertainty than for direct contradiction. Relevant areas include mudarabah and musyarakah recognition, murabahah implementation and settlement, refinancing and restructuring, BPRS–fintech channeling, and hybrid or multi-contract arrangements. The analysis identifies potential reporting uncertainties involving recognition, measurement, classification, disclosure, audit judgment, and Sharia-compliance assessment; it does not measure their incidence, frequency, severity, or financial consequences across institutions.

Originality/Value – The study contributes a transaction-level documentary diagnostic framework and evidence-linked governance propositions. It separates documented alignment conditions from analytically inferred reporting risks and downstream consequences requiring empirical validation. The framework provides a basis for future institution-level research on how accounting, Sharia, and implementation guidance are interpreted and coordinated in practice.

Data-Driven Decision Making for Strengthening Internal Relationship Quality in Teaching Factories

Nugroho Setyo Wibowo — 2026-11-10

Purpose – This study aims to develop a conceptual framework explaining how data-driven decision-making (DDDM) may strengthen internal relationship quality in Teaching Factories. Focusing on Politeknik Negeri Jember, the study addresses the limited integration of analytical decision-making capabilities and internal stakeholder relationships in vocational production and service environments.

Design/methodology/approach – This study employs an integrative literature synthesis of international journal publications from 2021 to 2026. The analysis examines organizational antecedents, decision-making capabilities, relational mechanisms, and implementation barriers. The synthesized evidence informs the development of a context-specific conceptual framework and seven research propositions for future empirical investigation.

Findings/Results – The synthesis identifies data quality and integration, data governance, analytical competence, data-driven culture, and information sharing as key antecedents of DDDM capability. Transparency, responsiveness, personalization, and organizational learning emerge as plausible mechanisms connecting DDDM with internal relationship quality, reflected in trust, satisfaction, commitment, communication, and collaboration. Fragmented information systems, limited analytical literacy, weak governance, and organizational resistance may constrain these relationships. However, the proposed mechanisms have not been empirically tested in Teaching Factories.

Originality/Value – This study extends DDDM research by positioning internal relationship quality as a potential relational outcome of organizational analytics capability within vocational education. The proposed framework integrates technological, organizational, and relational dimensions, providing seven testable propositions and practical guidance for developing evidence-informed, stakeholder-responsive management practices in Teaching Factories.

Macroeconomic Fundamentals, Global Financial Risk, and Exchange Rate Dynamics in Indonesia: An ARDL-ECM Approach

Rafidah Rizky Nasution — 2026-11-10

Purpose –This study analyzes the influence of domestic macroeconomic fundamentals (inflation, money supply, interest rates, foreign exchange reserves) and global financial risks (VIX, US Dollar index/DXY) on the rupiah exchange rate in the short and long term, considering that the rupiah experienced a structural depreciation trend throughout 2021–2025 and previous studies still showed inconsistent results.

Design/methodology/approach –Using monthly data from January 2021–December 2025 (60 observations) from Bank Indonesia, BPS, and FRED. The analysis is conducted using the ARDL-ECM approach, preceded by the ADF stationarity test and the Bai-Perron structural change test, with detected breakpoints included as dummy control variables.

Finding/Results –The Bounds Test confirms cointegration between variables. In the long run, interest rates have a significant positive effect, as does the D2024 dummy (November 2024 breakpoint). In the short run, DXY has a significant positive effect in the current and previous periods, the D2023 dummy has a significant negative effect, and the D2024 lag has a significant negative effect, with an adjustment rate towards equilibrium of approximately 25.94% per month

Originality/Value –This research provides the latest empirical evidence on the rupiah's response to external pressures following the COVID-19 normalization period and global monetary policy, by simultaneously integrating domestic fundamentals, global risks, and structural changes. These findings demonstrate the US dollar as the dominant short-term determinant and interest rates as a long-term stabilization instrument, useful for monetary authorities and market participants.

A Historical–Institutional Comparative Analysis of the Integration of Islamic Fiscal Principles into Contemporary Public Finance: Insights from Indonesia

Paulina Lubis — 2026-11-10

Purpose – This paper explores how and how far classical Islamic fiscal concepts can be applied to the current Indonesian public finance system.

Design/methodology/approach – Using a qualitative historical institutional comparative framework, this paper analyses these instruments through a structured review of historical institutional literature, Islamic fiscal concepts, Indonesian legislation and official documents, and contemporary literature. This paper compares instruments rather than matching them.

Findings – There are four main findings. Firstly, ghanimah, fay’ and jizyah are all historically linked to political and legal systems and therefore have only limited direct applications within a modern nation state. Secondly, the Indonesian Zakat system can best be described as an accommodated tax, along with institutional co-ordination and quasi-fiscal functions. While taxes paid via official institutions are acknowledged within the income tax system, the actual Zakat funds do not automatically become part of state revenue. Thirdly, kharaj can provide inspirational ideas for progressive and relief taxes on agricultural land, but any productivity-based PBB tax reform must be considered alongside the administrative costs, complexities of valuation and abilities of local governments. Lastly, Cash Waqf Linked Sukuk (CWLS) connects a trust-based instrument to sovereign funding but should be viewed more from a fund-side perspective. No causal fiscal and development impacts are estimated.

Originality/value – This paper provides a typology of integration and an agenda for future research.