Nomico
type: channel
description: Nomico is a peer-reviewed open access international journal with the aim of disseminating the results of research, study, and development in the economic and finance, particularly in the fields of (1) accounting, (2) management, (3) capital markets, (4) business law, (5) taxation, (6) information systems, as well as other areas of economics and finance. All submitted manuscripts will be reviewed by the editors and then evaluated by a minimum of two International Reviewers through a double-blind review process. This is to ensure the quality of manuscripts published in the journal. Journal title : Nomico Initials : NJ Frequency : 12 (twelve) times a year DOI : 10.62872 ISSN Online : 3046-6318 Editor in Chief : Dr. Ifada Rahmayanti, SE, MM Managing Editor : Muh. Adzam, S.Stat., M.Sc. Assistant Editor : Dr. Yusran Zainuddin. M. M Publisher : PT. Anagata Sembagi Education Accreditation : Index Copernicus International
publisher: PT. Anagata Sembagi Education
language: en
publication name: Nomico
issn: 3046-6318
items: Structural Gaps in Regional Infrastructure Financing: an Analysis of Horizontal Coordination Barriers and an Alternative Framework of Vertical Aggregation
items: Digital Trust Management: Strategies for Building Organizational Trust in the Age of Artificial Intelligence
items: Reframing Urban Industrialization in the Sustainability Transition: Sustainable Urban Infrastructure, Brownfield Remediation, and Collaborative Urban Governance
items: Human Capital Analytics and Employee Well-being: The Role of Artificial Intelligence in Improving Organizational Performance
items: https://ejournal-nawalaedu.com/index.php/NJ/article/view/2797
items: Financial Ratio Analysis in Assessing the Financial Performance of PT Kalbe Farma TBK for The Period 2021–2025
items: Financial Performance Analysis of PT Mayora Indah TBK 2021–2025 Period: Profitability, Solvency, and Liquidity Ratio Approach
items: Financial Health Analysis and Indications of Going Concern at PT Acset Indonusa TBK in 2025
items: The Invisible Economy: Personal Data as a New Commodity in the Digital Economy
items: Analysis of Liquidity, Solvability, and Profitability Levels as a Tool for Assessing the Financial Performance of PT. Megapower Makmur TBK
items: SBSC and Digital Capabilities: The Key to Sustainable Performance of MSMEs (A Systematic Literature Review)
items: The Impact of Dynamic Capabilities on Innovation and Performance of Culinary Creative Enterprises
items: Fiqh Muamalah and Sharia Marketing Strategy: Value Integration for Optimizing Emotional and Commercial Markets Islamic Banking in Indonesian
items: Carbon Accounting from a Modern Accounting Perspective: Challenges and Implementation
items: Branding and Product Packaging Mentoring for SMEs (UMKM) to Increase Product Selling Value
items: The Role of Internal Audit in Risk Management Implementation in Regional Government Agencies (OPD) of Indragiri Hilir Regency Ria Febrina
items: The Influence of Budgeting, Human Resources, and Leadership on Transparency and Accountability in Village Fund Management with Community Participation as a Moderating Variable
items: Determinants of Audit Quality in the Digital Era: The Influence of Audit Tenure, Artificial Intelligence, and Firm Complexity
items: Gig Economy and the Future of Work: Opportunities and Challenges in the Modern Economy
items: Asset Misappropriation: a Fraud Hexagon Theory Perspective with Integrity as a Moderating Variable in the Public Sector (An Empirical Study of Regional Government Organizations in Jambi Province)
items: Complexity-Based Economic Growth: Integrating Productivity, Industrial Structure, and National Competitiveness
items: Economic Resilience in the Face of Global Crises: A Study on the Resilience of Modern Economic Systems
items: Sustainable Economy and Green Growth: Strategies for Promoting Environmentally Friendly Economic Development
items: Fiscal Decentralization and Regional Inequality: An Analysis of the Impact of Regional Autonomy on Inclusive Economic Growth
items: National Economic Resilience in the Shadow of Global Fragmentation: A Contemporary Political Economy Perspective
items: Reinterpreting Economic Growth in the Context of Global Uncertainty and Structural Transformation
items: Toward a New Model of Economic Growth: Synthesizing Stability, Innovation, and Equity
items: https://ejournal-nawalaedu.com/index.php/NJ/article/view/2572
items: An Integrative Model of Financial Inclusion and Digital Literacy in Promoting Sustainable Economic Growth
items: The Influence of Product Innovation and Marketing Strategy on the Competitiveness of MSMEs

Structural Gaps in Regional Infrastructure Financing: an Analysis of Horizontal Coordination Barriers and an Alternative Framework of Vertical Aggregation
type: item
description: This study examines the feasibility of the Build-to-Lease (BTL) model within the framework of Indonesia's PPP for regional infrastructure financing, as well as formulates the principle of regulatory reform if the model cannot be implemented. With a descriptive-comparative quantitative approach using secondary data from the Ministry of Finance's DJPK, Bappenas PPP Book, SPAM Tuk Jambe project documents, and PPP regulations, as well as a survey of 35 PPP experts, the study found that the structural gap was very high with an Implementation Gap Index (IGI) of 86.6%, consisting of Fiscal Gap (86%), Scale Gap (93%), Coordination Gap (100%), and Regulatory Gap (67.5%). An analysis of the content of the Regulation of the Minister of National Development Planning/Head of Bappenas Number 9 of 2025 shows that the BTL model cannot be applied under the current PPP regulations. The Tuk Jambe case is reframed as an illustration of BTL's counterfactual, where horizontal coordination is not the root of the problem but a consequence of the conditions of ownership consolidation. Empirical Discounted Cash Flow (DCF) simulation proves that vertical aggregation through SOEs is an absolute prerequisite for financial feasibility. The research formulated three principles of directional reform: the expansion of the definition of Availability Payment (multi-party), the timing of asset transfers at the beginning, and the easing of sectoral requirements for SOEs as PJPK.
subject: Articles
  topic: section
subject: Build-to-Lease
  topic: keywords
subject: structural gaps
  topic: keywords
subject: horizontal coordination
  topic: keywords
subject: PPP
  topic: keywords
subject: vertical aggregation
  topic: keywords
subject: SOEs
  topic: keywords
subject: regional infrastructure financing
  topic: keywords
creator: Sabilillah Ardie
rights: Copyright (c) 2026 Sabilillah Ardie (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-15
publication date: 2026-07-15
starting page: 67
ending page: 79
doi: 10.62872/cgm68n32

Digital Trust Management: Strategies for Building Organizational Trust in the Age of Artificial Intelligence
type: item
description: Digital trust is a strategic foundation for organizations adopting artificial intelligence (AI) in decision-making, public services, and stakeholder interactions. The increasing use of AI raises concerns regarding algorithm transparency, accountability, data privacy, and the risk of bias, thus eroding organizational trust in AI systems and external trust in organizations if not systematically managed. This article aims to analyze digital trust management strategies for building organizational trust in the AI era through a systematic literature review based on the PRISMA framework. Searches were conducted in Scopus, Web of Science, and Google Scholar databases with additional independent searches, resulting in 33 articles meeting the inclusion criteria out of a total of 148 identified articles. The study results indicate that organizational trust in AI is shaped by five main pillars: algorithmic transparency and explainable AI, governance and regulatory compliance, technical competence and system reliability, the human dimension and employee psychological contracts, and digital trust infrastructure such as zero trust architecture and IoT reputation. This study offers a novel Digital Trust Management (DTM) framework that integrates technology, governance, and human dimensions across sectors, differing from previous studies that tended to be partial and sectoral. These findings offer practical implications for organizations in designing sustainable AI adoption strategies that are trusted by all stakeholders..
subject: Articles
  topic: section
subject: digital trust
  topic: keywords
subject: organizational trust
  topic: keywords
subject: artificial intelligence
  topic: keywords
subject: AI governance
  topic: keywords
subject: explainable AI
  topic: keywords
creator: Yunior Pasagi
creator: Prastiyo Diatmono
rights: Copyright (c) 2026 Yunior Pasagi, Prastiyo Diatmono (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 52
ending page: 63
doi: 10.62872/h8npjn06

Reframing Urban Industrialization in the Sustainability Transition: Sustainable Urban Infrastructure, Brownfield Remediation, and Collaborative Urban Governance
type: item
description: Urban industrialization is increasingly governed through sustainability-transition agendas, yet research remains divided between sustainable infrastructure, brownfield remediation, and collaborative governance literatures. This article addresses a specific gap: prior studies often treat infrastructure upgrading and land remediation as direct drivers of industrial outcomes, while the governance mechanism that converts physical and ecological interventions into coordinated industrial transformation remains under-specified. The study develops a four-construct SEM framework in which Sustainable Urban Infrastructure and Brownfield Remediation are theorized as exogenous constructs, Collaborative Urban Governance is specified as the mediator, and Urban Industrialization is the outcome. Using the available 455-case Excel dataset, the empirical component estimates a data-constrained proxy model with Industrialization Intensity (IND), Digital-Infrastructure Capability (DIC), and Socio-Economic Resilience (SER). CFA results show strong measurement quality, with loadings from 0.778 to 0.849 for IND, 0.804 to 0.835 for DIC, and 0.800 to 0.843 for SER; CR ranges from 0.901 to 0.914 and AVE from 0.646 to 0.681. The structural model fits well (chi-square/df = 2.108; CFI = 0.961; TLI = 0.951; RMSEA = 0.049; SRMR = 0.038). IND significantly predicts DIC (beta = 0.537), DIC predicts SER (beta = 0.424), and the indirect effect is significant (0.228; 95% CI [0.178, 0.282]). The article contributes a governance-mediated urban-industrial model and a transparent empirical reporting architecture for sustainability-transition research.
subject: Articles
  topic: section
subject: urban industrialization
  topic: keywords
subject: sustainable urban infrastructure
  topic: keywords
subject: brownfield remediation
  topic: keywords
subject: collaborative urban governance
  topic: keywords
subject: sustainability transition
  topic: keywords
subject: SEM-CFA
  topic: keywords
subject: brownfield redevelopment
  topic: keywords
subject: data-constrained proxy analysis
  topic: keywords
creator: Arie Wahyu Prananta
creator: I Wayan Suyadnya
creator: Indra Jaya Kusumawardana
creator: Zainal Abidin
rights: Copyright (c) 2026 Arie Wahyu Prananta, I Wayan Suyadnya, Indra Jaya Kusumawardana, Zainal Abidin (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-15
publication date: 2026-07-15
starting page: 55
ending page: 66
doi: 10.62872/k9530z32

Human Capital Analytics and Employee Well-being: The Role of Artificial Intelligence in Improving Organizational Performance
type: item
description: The rapid diffusion of artificial intelligence (AI) into human resource management has repositioned human capital analytics (HCA) as a strategic lever for employee well-being and organizational performance. This article synthesizes empirical and conceptual literature published between 2021 and 2026 to examine how AI-enabled HCA practices, covering predictive workforce analytics, AI-driven engagement monitoring, and intelligent decision-support systems, shape employee well-being and, in turn, organizational performance. Using a systematic literature review method following the PRISMA protocol, twenty-five peer-reviewed sources retrieved from Google Scholar-indexed databases were analyzed thematically. Findings indicate that AI-supported HCA improves workforce planning accuracy, reduces administrative workload, and enables personalized well-being interventions, although effectiveness remains contingent on transparent governance, ethical data use, and supportive leadership. The review identifies an underexplored mediating pathway in which psychological safety and perceived organizational support connect AI-driven HCA to well-being and performance outcomes, a gap inadequately addressed in models that treat AI adoption as a direct performance driver. The article proposes an integrative conceptual framework linking human capital analytics, AI capability, employee well-being, and organizational performance, offering theoretical contribution to human resource management scholarship and practical guidance for organizations deploying AI responsibly within people analytics functions.
subject: Articles
  topic: section
subject: human capital analytics
  topic: keywords
subject: artificial intelligence
  topic: keywords
subject: employee well-being
  topic: keywords
subject: organizational performance
  topic: keywords
subject: human resource management
  topic: keywords
creator: Prastiyo Diatmono
rights: Copyright (c) 2026 Prastiyo Diatmono (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-11
publication date: 2026-07-11
starting page: 44
ending page: 55
doi: 10.62872/51sqs863

https://ejournal-nawalaedu.com/index.php/NJ/article/view/2797
type: item
title: Cognitive Bias and the Quality of Managerial Strategic Decision-Making Senior PTPN VI in Jambi Province: An Experimental Study of Overconfidence and Anchoring Effect in FFB Price Decisions and Plantation Expansion
description: The quality of strategic decision-making is one of the factors that determines an organization's success in facing a dynamic and uncertain business environment. In the palm oil plantation industry, decisions regarding Fresh Fruit Bunch (FFB) pricing and plantation expansion are often influenced by various economic, regulatory, and managerial factors.PTPN VI manages more than 80,000 hectares of oil palm and rubber plantations and partners with thousands of smallholders, operating in an increasingly complex environment due to global CPO price volatility and regulatory pressures from the EU Deforestation Regulation (EUDR) 2023. The study used a mixed-methods design with a sequential explanatory approach, involving 60 senior managers from five units and divisions of PTPN VI Jambi through a decision scenario experiment based on actual data for the 2019-2024 period and a qualitative think-aloud protocol. Five hypotheses were formulated to test: (1) the effect of overconfidence on projection accuracy; (2) the effect of the anchoring effect on the quality of investment decisions; (3) the moderating role of cognitive diversity in the top management team (TMT); (4) the conditions for moderation effectiveness; and (5) the effectiveness of the behavioral debiasing protocol. The results are expected to produce a specific cognitive bias profile, empirical evidence of TMT moderation, and a contextual debiasing protocol that can be immediately implemented in the RKAP cycle and PTPN VI strategic meetings
subject: Articles
  topic: section
subject: anchoring effect
  topic: keywords
subject: behavioral strategy
  topic: keywords
subject: cognitive bias
  topic: keywords
subject: debiasing protocol
  topic: keywords
subject: overconfidence
  topic: keywords
subject: strategic decision making
  topic: keywords
subject: PTPN VI
  topic: keywords
creator: Rodiana Rodiana
rights: Copyright (c) 2026 Rodiana Rodiana (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-10
publication date: 2026-07-10
starting page: 11
ending page: 22
doi: 10.62872/6xkbyg02

Financial Ratio Analysis in Assessing the Financial Performance of PT Kalbe Farma TBK for The Period 2021–2025
type: item
description: This study aims to analyze the financial performance of PT Kalbe Farma Tbk. during the 2021–2025 period through liquidity, solvency, and profitability ratios. The study uses a quantitative descriptive method utilizing secondary data in the form of annual financial reports published on the Indonesia Stock Exchange. The analysis was conducted using the Current Ratio (CR), Quick Ratio (QR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The results show that PT Kalbe Farma Tbk. has a strong and stable financial condition. The average CR value of 414.0%, QR 254.4%, DAR 17.30%, DER 20.97%, ROA 11.60%, and ROE 14.05% reflects excellent liquidity, low debt levels, and the ability to generate consistent profits. Despite a decline in profitability in 2023, the company managed to recover in 2024–2025. These findings demonstrate the company's resilience in navigating economic dynamics in the post-COVID-19 pandemic era. This research is expected to serve as a reference for management, investors, and creditors in decision-making, while also enriching studies on the financial performance of pharmaceutical companies in Indonesia.
subject: Articles
  topic: section
subject: Financial performance
  topic: keywords
subject: financial ratios
  topic: keywords
subject: liquidity
  topic: keywords
subject: solvency
  topic: keywords
subject: profitability
  topic: keywords
creator: Alfia Rosalinda
creator: Fina Aulia
creator: Milenia Hikmatu Syifa
creator: Siti Robiatul Hadawiyah
creator: Fadia Maulida
creator: Herayati Herayati
rights: Copyright (c) 2026 Alfia Rosalinda, Fina Aulia, Milenia Hikmatu Syifa, Siti Robiatul Hadawiyah, Fadia Maulida, Herayati Herayati (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-10
publication date: 2026-07-10
starting page: 37
ending page: 43
doi: 10.62872/vmcper30

Financial Performance Analysis of PT Mayora Indah TBK 2021–2025 Period: Profitability, Solvency, and Liquidity Ratio Approach
type: item
description: This study aims to analyze the financial performance of PT Mayora Indah Tbk (IDX: MYOR) during the 2021–2025 period using a financial ratio analysis approach that includes profitability ratios (ROA and ROE), solvency ratios (DAR and DER), and liquidity ratios (Current Ratio and Quick Ratio). Data are sourced from audited annual financial reports published on the Indonesia Stock Exchange. The analysis results show that the company's financial performance peaked in 2023 with an ROA of 13.59%, an ROE of 21.23%, a Current Ratio of 3.67 times, and a DER of 0.56 times, driven by post-pandemic economic recovery and raw material cost efficiency. Despite normalization in 2024–2025, all financial ratio indicators remained within a healthy range and above the consumer goods industry standard. The company's capital structure proved conservative with a DAR consistently below 43% and a DER below 0.75 throughout the observation period. This study concludes that PT Mayora Indah Tbk has strong financial fundamentals and is able to manage external challenges effectively.
subject: Articles
  topic: section
subject: Financial Statement Analysis
  topic: keywords
subject: Profitability Ratio
  topic: keywords
subject: Solvency Ratio
  topic: keywords
subject: Liquidity Ratio
  topic: keywords
subject: PT Mayora Indah Tbk
  topic: keywords
subject: FMCG Indonesia
  topic: keywords
creator: Aprilia Eka Saputri
creator: Ani Septiani
creator: Anggi Mailani
creator: Malika Saufura
creator: Yernita Bago
creator: Indriyani Aprilia Setiawan
creator: Heriyati Heriyati
rights: Copyright (c) 2026 Aprilia Eka Saputri, Ani Septiani, Anggi Mailani, Malika Saufura, Yernita Bago, Indriyani Aprilia Setiawan, Heriyati Heriyati (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-10
publication date: 2026-07-10
starting page: 30
ending page: 36
doi: 10.62872/wvq40w96

Financial Health Analysis and Indications of Going Concern at PT Acset Indonusa TBK in 2025
type: item
description: This study aims to evaluate the financial health and identify the potential for going concern at PT Acset Indonusa Tbk based on the audited consolidated financial statements for the 2024–2025 period. The analysis was conducted using financial ratios covering liquidity, solvency, and profitability, then supplemented with the Altman Z-Score and Springate S-Score financial distress prediction models. The results show that the company still faces significant financial pressure, characterized by equity deficiencies, large net losses, negative operating cash flow, and violations of loan covenants. The Altman Z-Score and Springate S-Score calculations also place the company in the distress category, indicating a high risk to business continuity. These findings align with management's disclosure of material uncertainty regarding the company's ability to continue as a going concern, despite financial support from the parent entity. This study confirms that an unmodified audit opinion accompanied by an emphasis of matter paragraph does not always reflect a healthy financial condition. Therefore, investors, creditors, and other users of financial statements need to conduct a thorough evaluation, including reviewing the notes to the financial statements and key financial indicators, before making economic decisions.
subject: Articles
  topic: section
subject: Financial Health
  topic: keywords
subject: Going Concern
  topic: keywords
subject: Financial Distress
  topic: keywords
subject: Altman Z-Score
  topic: keywords
subject: Springate S-Score
  topic: keywords
subject: PT Acset Indonusa Tbk
  topic: keywords
creator: Amrulloh Ghofilin Priyanto
creator: Hasbi Albatsyah
creator: Muhammad Najib
creator: Nicolas Leonil
creator: Sigit Purwanto
creator: Herayati Herayati
rights: Copyright (c) 2026 Amrulloh Ghofilin Priyanto, Hasbi Albatsyah, Muhammad Najib, Nicolas Leonil, Sigit Purwanto, Herayati Herayati (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-10
publication date: 2026-07-10
starting page: 23
ending page: 29
doi: 10.62872/tzj2wg33

The Invisible Economy: Personal Data as a New Commodity in the Digital Economy
type: item
description: The digital economy has quietly transformed personal information into one of its most valuable, yet least visible, commodities. This article examines how personal data is extracted, valued, and exchanged within contemporary digital markets, framing this phenomenon as an "invisible economy" that operates behind ostensibly free services. Using a systematic narrative literature review of thirty-four peer-reviewed articles published between 2021 and 2026, drawn from Scopus-indexed and Google Scholar-accessible journals, the study synthesizes economic, legal, and sociological perspectives on data commodification. The review identifies five recurring themes: data as an economic asset, personal data markets and monetization mechanisms, platform power and surveillance capitalism, regulatory and privacy tensions, and the differentiated exposure of vulnerable groups such as children and gig workers. The novelty of this study lies in integrating fragmented disciplinary discussions into a single analytical framework that traces the full value chain of personal data, from collection to monetization to regulatory contestation. Findings indicate that despite regulatory advances such as GDPR-inspired frameworks, information asymmetry between platforms and users persists, reinforcing structural power imbalances. The article concludes that personal data functions as a pseudo-commodity whose valuation remains opaque, calling for stronger data governance, algorithmic transparency, and equitable value-sharing mechanisms in the digital economy.
subject: Articles
  topic: section
subject: personal data
  topic: keywords
subject: data commodification
  topic: keywords
subject: digital economy
  topic: keywords
subject: surveillance capitalism
  topic: keywords
subject: data monetization
  topic: keywords
subject: privacy regulation
  topic: keywords
creator: Oli Gretia Nitsae
rights: Copyright (c) 2026 Oli Gretia Nitsae (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-11
publication date: 2026-07-11
starting page: 1
ending page: 10
doi: 10.62872/vx3bxg39

Analysis of Liquidity, Solvability, and Profitability Levels as a Tool for Assessing the Financial Performance of PT. Megapower Makmur TBK
type: item
description: This study aims to evaluate the financial performance of PT Megapower Makmur Tbk. (MPOW) in the 2022–2024 period using Liquidity ratio analysis (Current Ratio and Quick Ratio), Solvency (Debt to Asset Ratio and Debt to Equity Ratio), and Profitability (Return on Assets and Return on Equity). The method applied is descriptive quantitative, utilizing secondary data from the IDX Financial Report. The results show that the company's liquidity level is in poor condition, because current assets are insufficient to meet its short-term liabilities (CR and QR are far below the industry standard of 200% and 100%). In terms of solvency, the company shows a continuous improvement trend with a decrease in DAR and DER values, indicating that dependence on debt is decreasing. Meanwhile, profitability performance continues to show poor results, with net income remaining negative from 2022 to 2024. Therefore, management is advised to restructure short-term debt and evaluate operational cost efficiency to restore profitability.
subject: Articles
  topic: section
subject: Financial Performance
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Solvency
  topic: keywords
subject: Profitability
  topic: keywords
subject: MPOW
  topic: keywords
creator: Ainur Rahmah Julista
creator: Apriliana Apriliana
creator: Dian Pratika Sari
creator: Herlin Febrian
creator: Jini Liana
creator: Windi Windi
creator: Herayati Herayati
rights: Copyright (c) 2026 Ainur Rahmah Julista, Apriliana Apriliana, Dian Pratika Sari, Herlin Febrian, Jini Liana, Windi Windi, Herayati Herayati (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 45
ending page: 51
doi: 10.62872/d7xv1g08

SBSC and Digital Capabilities: The Key to Sustainable Performance of MSMEs (A Systematic Literature Review)
type: item
description: This study aims to map the current literature landscape, identify scientific consensus, and identify theoretical and methodological gaps in the implementation of SBSC and digital technology in MSMEs. This study applies the Systematic Literature Review (SLR) method based on the PRISMA protocol. Secondary data were sourced from the Scopus database using a specific query with inclusion criteria: scientific journal articles, open access, in English, and published between 2020 and 2026. Based on strict screening, nine primary studies were selected for in-depth analysis. The findings demonstrate a consensus that the BSC/SBSC framework is highly adaptive for MSMEs to synergize non-financial aspects with long-term strategies. Information technology (IT) capabilities, CEO digital leadership, and the integration of Artificial Intelligence (AI) have been empirically proven to improve operational efficiency and organizational knowledge absorptive capacity. However, formal sustainability reporting (such as the GRI standards) is often considered too complex and expensive for micro-scale businesses. A research gap was detected due to the dominance of cross-sectional designs and the minimal exploration of Legitimacy Theory related to non-market social motives. This research responds to this gap by integrating Legitimacy Theory into the SBSC architecture, proposing a simplification of sustainability indicators for micro-administrative capacity, and encouraging a shift in research focus towards a longitudinal approach in the digital service MSME sector.
subject: Articles
  topic: section
subject: Sustainability Balanced Scorecard (SBSC)
  topic: keywords
subject: Digital Capabilities
  topic: keywords
subject: MSMEs
  topic: keywords
subject: Systematic Literature Review
  topic: keywords
subject: Sustainable Performance
  topic: keywords
creator: Asri Usman
creator: Mediaty
creator: Neysa A. Siagian
creator: Muh. Adnan. A
creator: Mauizhatul Hasanah Muis
rights: Copyright (c) 2026 Asri Usman, Mediaty, Neysa A. Siagian, Muh. Adnan. A, ama25a@student.unhas.ac.id (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-27
publication date: 2026-06-27
starting page: 36
ending page: 44
doi: 10.62872/225x1p43

The Impact of Dynamic Capabilities on Innovation and Performance of Culinary Creative Enterprises
type: item
description: The culinary creative industry is one of the most dynamic and competitive subsectors of the creative economy, particularly in developing economies such as Indonesia. This study examines the impact of dynamic capabilities on innovation and business performance among culinary creative enterprises. Using a quantitative approach with Structural Equation Modeling-Partial Least Squares (SEM-PLS), data were collected from 203 owners and managers of culinary micro, small, and medium enterprises (MSMEs) in Central Java through purposive sampling. Dynamic capabilities were operationalized through three dimensions: sensing, seizing, and reconfiguring. The findings reveal that dynamic capabilities positively and significantly influence innovation (path coefficient = 0.487, p < 0.001) and business performance (path coefficient = 0.312, p < 0.001). Innovation also significantly mediates the relationship between dynamic capabilities and business performance (path coefficient = 0.206, p < 0.001), confirming a partial mediation effect. These results underscore the critical role of cultivating adaptive organizational capabilities as a competitive lever in volatile markets. The study contributes novel empirical evidence from the culinary creative economy context, bridging gaps between dynamic capability theory and creative industry performance in an emerging market setting.
subject: Articles
  topic: section
subject: dynamic capabilities
  topic: keywords
subject: innovation
  topic: keywords
subject: business performance
  topic: keywords
subject: culinary creative enterprises
  topic: keywords
subject: SEM-PLS
  topic: keywords
subject: creative economy
  topic: keywords
creator: Hatidja
creator: Bahtiar
creator: Jamaluddin
creator: Asriani
rights: Copyright (c) 2026 Hatidja, Bahtiar, Jamaluddin, Asriani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-24
publication date: 2026-06-24
starting page: 14
ending page: 23
doi: 10.62872/w3f9p265

Fiqh Muamalah and Sharia Marketing Strategy: Value Integration for Optimizing Emotional and Commercial Markets Islamic Banking in Indonesian
type: item
description: This study aims to analyze problems and formulate a sharia marketing strategy for Islamic banking in Indonesia, integrating the emotional (religious-spiritual) and commercial (rational-economic) markets based on the perspective of maqasid al-sharia. The background of the study indicates that although the Islamic banking industry has experienced significant growth, its market share remains relatively low due to the suboptimal integration of sharia compliance, modern marketing values, and digital transformation. This study uses a mixed methods approach supported by the Analytic Network Process (ANP) to determine the most relevant and beneficial marketing strategy priorities. The results indicate that an effective sharia marketing strategy must combine the emotional dimensions of trust, blessings, and sharia compliance with the commercial dimensions of efficiency, service quality, product innovation, and competitiveness. The main findings revealed that digital marketing and social media optimization are the highest priority strategies, followed by partnerships in the commercial market segment, utilization of sharia fintech, optimization of contracts in sharia banking fiqh, partnerships in the emotional market segment, and community-based or people-based marketing programs. This integration of emotional and commercial markets confirms that Sharia marketing is not simply a business instrument, but rather a muamalah practice oriented toward the realization of the maqasid al-Shariah, specifically the protection of religion (hifz al-din) and the protection of property (hifz al-mal). Therefore, marketing activities are not exploitative, but rather promote public or customer trust, financial inclusion, and the ethical and competitive sustainability of Sharia banking.
subject: Articles
  topic: section
subject: Sharia Marketing
  topic: keywords
subject: Strategy
  topic: keywords
subject: Emotional Market
  topic: keywords
subject: Commercial Market
  topic: keywords
subject: Sharia Banking
  topic: keywords
subject: ANP
  topic: keywords
subject: Maqasid Al-Shariah
  topic: keywords
creator: Tentiyo Suharto
creator: Sukiman Sukiman
creator: Maryam Batubara
rights: Copyright (c) 2026 Tentiyo Suharto, Sukiman Sukiman, Maryam Batubara (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-24
publication date: 2026-06-24
starting page: 1
ending page: 13
doi: 10.62872/2bv7nz67

Carbon Accounting from a Modern Accounting Perspective: Challenges and Implementation
type: item
description: Carbon accounting has emerged as a critical dimension of modern accounting practice, yet its integration into mainstream financial reporting remains fragmented and contested. This article examines carbon accounting through the lens of contemporary accounting theory, exploring the conceptual foundations, key challenges, and practical implementation strategies encountered by organisations across diverse regulatory and economic contexts. Employing a systematic literature review methodology, this study synthesises evidence from 25 peer-reviewed studies published between 2021 and 2026 to identify prevailing trends, persistent gaps, and strategic opportunities in the field. The findings reveal that while the Greenhouse Gas (GHG) Protocol and emerging frameworks such as the International Sustainability Standards Board (ISSB) IFRS S1/S2 have advanced standardisation efforts, significant challenges remain in boundary delineation, Scope 3 reporting completeness, technological readiness, and ethical compliance. Crucially, most organisations treat carbon accounting as a compliance exercise rather than a strategic management tool, limiting its potential to drive genuine decarbonisation. This article contributes a novel integrative framework that maps accounting challenges onto implementation strategies, offering actionable guidance for practitioners, standard-setters, and policymakers committed to embedding carbon accountability within the architecture of modern accounting.
subject: Articles
  topic: section
subject: carbon accounting
  topic: keywords
subject: GHG protocol
  topic: keywords
subject: sustainability reporting
  topic: keywords
subject: ISSB
  topic: keywords
subject: corporate environmental accountability
  topic: keywords
creator: Deny Purwo Sambodo
rights: Copyright (c) 2026 Deny Purwo Sambodo (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-26
publication date: 2026-06-26
starting page: 26
ending page: 35
doi: 10.62872/5z6yy690

Branding and Product Packaging Mentoring for SMEs (UMKM) to Increase Product Selling Value
type: item
description: Small and medium enterprises (UMKM/SMEs) in Indonesia face persistent challenges in marketing and product competitiveness, largely due to the absence of consistent branding and professional packaging. This community service study aimed to assess the impact of structured branding and packaging mentoring on the selling value of UMKM products in Yogyakarta, Indonesia. Using a participatory action research (PAR) approach, the program engaged 25 UMKM participants across five activity stages: branding workshop, logo design assistance, packaging design training, market simulation trial, and monitoring and evaluation. Quantitative pre-post assessments and qualitative interviews were employed to measure outcomes. Results demonstrated a significant increase in brand awareness (from 23% to 71%), average selling price (from IDR 8,500 to IDR 14,200 per unit), and packaging compliance with BPOM labeling standards (from 12% to 88%). Monthly revenue among participants rose by an average of 81%. The findings confirm that integrated branding and packaging mentoring constitutes an effective intervention to enhance the economic competitiveness of Indonesian SMEs, with implications for community development programs and public policy supporting UMKM sustainability
subject: Articles
  topic: section
subject: UMKM
  topic: keywords
subject: branding
  topic: keywords
subject: packaging
  topic: keywords
subject: selling value
  topic: keywords
subject: community mentoring
  topic: keywords
creator: Budi Margono
creator: Hilmi Wiranawata
rights: Copyright (c) 2026 Budi Margono, Hilmi Wiranawata (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-30
publication date: 2026-05-30
starting page: 32
ending page: 41
doi: 10.62872/ke13mh79

The Role of Internal Audit in Risk Management Implementation in Regional Government Agencies (OPD) of Indragiri Hilir Regency Ria Febrina
type: item
description: This study aims to analyze the role of internal audit as a watchdog, consultant, and catalyst in the implementation of risk management in Regional Government Agencies (OPD) of Indragiri Hilir Regency. Risk management is a fundamental activity for any organization that wishes to achieve its strategic goals and objectives. In the context of local government, internal audit plays a strategic role not only as a supervisory body but also as a consulting partner and catalyst for change. The research employs a quantitative approach using Partial Least Square-Structural Equation Modeling (PLS-SEM) with data collected through questionnaires and interviews distributed to government internal auditors across OPD units in Indragiri Hilir Regency. The population consists of all government internal auditors in the regency, with cluster sampling used as the sampling method. The study examines three independent variables watchdog role (X1), consultant role (X2), and catalyst role (X3) and their influence on risk management implementation (Y) as the dependent variable. Findings are expected to contribute to the body of knowledge on public sector risk management and provide practical guidance for policymakers and practitioners involved in local government governance and accountability.
subject: Articles
  topic: section
subject: Internal Audit
  topic: keywords
subject: Risk Management
  topic: keywords
subject: Watchdog
  topic: keywords
subject: Consultant
  topic: keywords
subject: Catalyst
  topic: keywords
subject: Local Goverment
  topic: keywords
creator: Ria Febrina
rights: Copyright (c) 2026 Ria Febrina (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-04
publication date: 2026-05-04
starting page: 10
ending page: 15
doi: 10.62872/9xmm4t15

The Influence of Budgeting, Human Resources, and Leadership on Transparency and Accountability in Village Fund Management with Community Participation as a Moderating Variable
type: item
description: This research is motivated by the importance of transparency and accountability in Village Fund management as key indicators of village governance success. Although Village Fund allocations have continuously increased, various problems remain in management practices, particularly regarding low transparency and accountability. This study aims to analyze the influence of budgeting, human resources (HRM), and leadership on transparency and accountability in Village Fund management, with community participation as a moderating variable. A quantitative approach with explanatory research design was employed, using primary data collected through structured questionnaires. The analytical technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results show that budgeting, HRM, and leadership have a positive and significant influence on both transparency and accountability. Furthermore, community participation is proven to significantly strengthen these relationships. These findings indicate that good Village Fund governance is not only influenced by internal factors of the village government, but also by the active involvement of the community. Thus, improving the quality of budgeting, HRM capacity, leadership, and community participation are key to achieving optimal transparency and accountability in Village Fund management.
subject: Articles
  topic: section
subject: Accountability
  topic: keywords
subject: Budgeting
  topic: keywords
subject: Human Resources
  topic: keywords
subject: Leadership
  topic: keywords
subject: Transparency
  topic: keywords
subject: Community Participation
  topic: keywords
creator: Novriani Susanti
creator: Achmad Hizazi
creator: Mukhzarudfa Mukhzarudfa
creator: Enggar Diah Puspa Arum
rights: Copyright (c) 2026 Novriani Susanti, Achmad Hizazi, Mukhzarudfa Mukhzarudfa, Enggar Diah Puspa Arum (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-04
publication date: 2026-05-04
starting page: 1
ending page: 9
doi: 10.62872/gc8kpy77

Determinants of Audit Quality in the Digital Era: The Influence of Audit Tenure, Artificial Intelligence, and Firm Complexity
type: item
description: The rapid development of digital technology has transformed the auditing environment, influencing the determinants of audit quality in modern organizations. The integration of digital systems, advanced data analytics, and Artificial Intelligence (AI) has changed how auditors collect, analyze, and evaluate financial information. Alongside these technological developments, traditional factors such as audit tenure and firm complexity continue to play important roles in shaping audit outcomes. This study aims to examine the influence of audit tenure, Artificial Intelligence adoption, and firm complexity on audit quality in the digital era. This research employs a quantitative approach using secondary data obtained from audited annual reports and financial statements of publicly listed companies. The sample was selected using purposive sampling, and the collected data were analyzed using multiple linear regression analysis to examine the relationships between the independent variables and audit quality. The results indicate that audit tenure and Artificial Intelligence adoption have a positive and significant effect on audit quality, suggesting that longer auditor–client relationships improve auditors’ understanding of client operations while AI enhances the efficiency and accuracy of audit procedures. Meanwhile, firm complexity does not have a significant effect on audit quality, indicating that auditors are generally capable of managing complex organizational structures through standardized audit practices and technological support. The study concludes that the transformation of the audit environment in the digital era has shifted the determinants of audit quality toward a combination of professional experience and technological capability, highlighting the strategic role of Artificial Intelligence in improving modern audit practices.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Audit Quality
  topic: keywords
subject: Audit Tenure
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Firm Complexity
  topic: keywords
creator: Nada Cantika Putri Kadua
rights: Copyright (c) 2026 Nada Cantika Putri Kadua (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
starting page: 61
ending page: 73
doi: 10.62872/xnkyeq79

Gig Economy and the Future of Work: Opportunities and Challenges in the Modern Economy
type: item
description: The rapid expansion of digital platforms has transformed labor market structures and accelerated the rise of the gig economy as a prominent feature of the modern digital economy. Gig work offers flexible, task-based, and platform-mediated employment opportunities that differ substantially from traditional employment arrangements. This study aims to analyze the economic opportunities created by the gig economy, the challenges faced by gig workers, and their implications for the future of work. This study employed a qualitative descriptive method with a descriptive-analytical approach. Data were collected through semi-structured interviews with gig workers, field observations, and documentation of relevant academic and policy sources. The collected data were analyzed using qualitative content analysis, thematic analysis, and comparative interpretation to identify patterns related to flexibility, income opportunity, labor precarity, social protection, and platform governance. The findings show that the gig economy provides major advantages in terms of work flexibility, broader market access, and alternative income generation, making it attractive for youth, women, and workers with limited access to formal employment. However, these opportunities are accompanied by significant challenges, including unstable income, limited social protection, legal ambiguity, algorithmic control, and psychosocial pressure. The discussion indicates that gig work is not merely an innovative labor model but also a site of emerging labor vulnerability in the digital era. In conclusion, the gig economy reshapes the future of work by expanding labor flexibility while simultaneously intensifying the need for adaptive labor regulation and worker protection.
subject: Articles
  topic: section
subject: Digital Economy
  topic: keywords
subject: Future Of Work
  topic: keywords
subject: Gig Economy
  topic: keywords
subject: Labor Flexibility
  topic: keywords
subject: Platform Work
  topic: keywords
creator: Nada Cantika Putri Kadua
rights: Copyright (c) 2026 Nada Cantika Putri Kadua (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
starting page: 49
ending page: 60
doi: 10.62872/t18x1d06

Asset Misappropriation: a Fraud Hexagon Theory Perspective with Integrity as a Moderating Variable in the Public Sector (An Empirical Study of Regional Government Organizations in Jambi Province)
type: item
description: Fraud has become a critical issue that can threaten accountability and performance in the public sector. One common form of fraud is asset misappropriation, which has the potential to cause significant financial losses to the state. This study aims to examine the effect of the fraud hexagon on asset misappropriation, with integrity as a moderating variable, within Regional Government Organizations (OPD) in the Provincial Government of Jambi. The approach used was quantitative, with data collection techniques through questionnaires distributed to state civil servants. Data analysis was conducted using the Partial Least Square (PLS-SEM) method. The results showed that pressure and opportunity significantly influenced asset misappropriation, while rationalization, capability, arrogance, and collusion did not. These findings indicate that asset misappropriation in the local government sector is more influenced by pressure and opportunity than other factors. Furthermore, integrity was proven to weaken the influence of pressure on asset misappropriation, but was unable to moderate the influence of opportunity, rationalization, capability, arrogance, and collusion. These results confirm that integrity plays a role as a value-based internal control, but cannot replace the function of a strong internal control system. Therefore, efforts to prevent asset misappropriation need to be implemented by strengthening individual integrity and improving the effectiveness of internal control systems and organizational accountability. This research contributes to the development of the fraud hexagon theory in the context of the public sector in Indonesia.
subject: Articles
  topic: section
subject: Fraud Hexagon
  topic: keywords
subject: Asset Misappropriation
  topic: keywords
subject: Integrity
  topic: keywords
subject: Public Sector
  topic: keywords
subject: Internal Control
  topic: keywords
creator: Wasiatur Rizqiyah
creator: Yudi Yudi
creator: ⁠Rita Friyani
rights: Copyright (c) 2026 Wasiatur Rizqiyah, Yudi Yudi, ⁠Rita Friyani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-05
publication date: 2026-05-05
starting page: 16
ending page: 31
doi: 10.62872/y335vd49

Complexity-Based Economic Growth: Integrating Productivity, Industrial Structure, and National Competitiveness
type: item
description: Economic growth is increasingly understood as a complexity-based process that integrates productivity, industrial structure, and national competitiveness within a unified system. This study aims to analyze how complexity-driven economic growth emerges through the interaction of these key dimensions. The research employs a qualitative approach with a descriptive-analytical design using a literature-based method. Data were collected from reputable scholarly journals and international reports and analyzed using content and thematic analysis to identify patterns related to economic complexity, productivity dynamics, and structural transformation. The findings reveal that economic complexity significantly enhances productivity by fostering diversified, interconnected, and knowledge-intensive industrial structures. Structural transformation from low-productivity sectors to advanced manufacturing and services plays a crucial role in increasing total factor productivity and strengthening global competitiveness. In addition, innovation, institutional quality, and industrial linkages are identified as key drivers of sustainable growth. However, challenges such as limited technological capacity, structural rigidity, and policy misalignment remain critical, particularly in developing economies. The discussion highlights the importance of integrated and capability-based industrial strategies to overcome these constraints. In conclusion, complexity-based economic growth provides a comprehensive framework for achieving sustainable and competitive development when supported by innovation, institutional strength, and strategic policy alignment.
subject: Articles
  topic: section
subject: Economic Complexity
  topic: keywords
subject: Productivity
  topic: keywords
subject: Industrial Structure
  topic: keywords
subject: National Competitiveness
  topic: keywords
subject: Economic Growth
  topic: keywords
creator: Moh Zaini
rights: Copyright (c) 2026 Moh Zaini (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 128
ending page: 137
doi: 10.62872/tdabdg04

Economic Resilience in the Face of Global Crises: A Study on the Resilience of Modern Economic Systems
type: item
description: Economic resilience has become a critical concept in understanding how modern economic systems respond to increasingly complex global crises, including financial instability, pandemics, and geopolitical disruptions. This study aims to analyze how macroeconomic policies, structural characteristics, and institutional quality interact in shaping economic resilience. The research employs a qualitative approach using a literature-based method, with data collected from reputable international journal articles published between 2020 and 2025. Data were analyzed using qualitative content analysis and thematic analysis to identify patterns and relationships among key resilience determinants. The findings reveal that credible fiscal and monetary policies play a fundamental role in stabilizing economies, while economic diversification and complexity enhance adaptive capacity and reduce vulnerability to shocks. Institutional quality strengthens policy effectiveness and coordination, whereas human capital and innovation contribute to transformative resilience by enabling long-term structural change. The discussion highlights that economic resilience is a multidimensional and integrative process, requiring synergy across macro, structural, and institutional dimensions. In conclusion, achieving sustainable economic resilience necessitates a holistic and forward-looking approach that emphasizes adaptability, innovation, and systemic transformation in response to global uncertainties
subject: Articles
  topic: section
subject: Economic Resilience
  topic: keywords
subject: Global Crisis
  topic: keywords
subject: Macroeconomic Policy
  topic: keywords
subject: Institutional Quality
  topic: keywords
subject: Structural Transformation
  topic: keywords
creator: Tamrin Lanori
rights: Copyright (c) 2026 Tamrin Lanori (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-27
publication date: 2026-04-27
starting page: 11
ending page: 21
doi: 10.62872/53k0z840

Sustainable Economy and Green Growth: Strategies for Promoting Environmentally Friendly Economic Development
type: item
description: Sustainable economy and green growth have become essential approaches to addressing the global challenge of balancing economic development with environmental sustainability and social welfare. This study aims to analyze how green growth strategies contribute to sustainable economic development through the integration of environmental, economic, and social dimensions. A qualitative research design with a descriptive-exploratory approach was employed. Data were collected through in-depth interviews, document analysis, and focus group discussions involving policymakers, experts, and stakeholders. The data were analyzed using thematic and content analysis to identify key patterns and relationships among variables. The results indicate that renewable energy development, green innovation, policy instruments, institutional governance, and sustainable natural resource management significantly contribute to environmentally friendly economic growth. These factors support the decoupling of economic growth from environmental degradation while promoting efficiency and long-term stability. The findings also highlight the importance of inclusive policies, such as green job creation and social protection, in ensuring equitable benefits of green growth. In conclusion, green growth is a comprehensive strategy that enables sustainable economic development by aligning economic progress with environmental protection and social inclusion. Effective implementation requires integrated policies, strong institutions, and continuous innovation.
subject: Articles
  topic: section
subject: Sustainable Economy
  topic: keywords
subject: Green Growth
  topic: keywords
subject: Renewable Energy
  topic: keywords
subject: Green Innovation
  topic: keywords
subject: Sustainable Development
  topic: keywords
creator: Juliani Pudjowati
creator: Revi Sesario
creator: Riyadatul Muthmainnah
rights: Copyright (c) 2026 Juliani Pudjowati, Revi Sesario, Riyadatul Muthmainnah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-25
publication date: 2026-04-25
starting page: 1
ending page: 10
doi: 10.62872/62nnq181

Fiscal Decentralization and Regional Inequality: An Analysis of the Impact of Regional Autonomy on Inclusive Economic Growth
type: item
description: This study examines the impact of fiscal decentralization on regional inequality and inclusive economic growth in the context of regional autonomy. Fiscal decentralization is expected to enhance economic performance by allowing local governments to allocate resources more efficiently and respond to regional needs. However, its effectiveness in reducing inequality and promoting inclusive growth remains debatable. This research employs a quantitative approach with an explanatory design using panel data from multiple regions over a specified period. Data are collected from official government and statistical sources and analyzed using panel data regression models to assess the relationships between fiscal decentralization, regional inequality, and inclusive economic growth. The results indicate that fiscal decentralization has a positive and significant effect on inclusive economic growth, suggesting that greater fiscal autonomy supports regional economic development. However, it also has a positive impact on regional inequality, indicating that decentralization may widen disparities among regions. Furthermore, regional inequality is found to have a negative effect on inclusive economic growth, highlighting the importance of equitable development. In conclusion, fiscal decentralization can promote economic growth but does not automatically ensure inclusivity. Effective policy design, strong governance, and balanced fiscal capacity are essential to minimize inequality and achieve sustainable inclusive economic growth.
subject: Articles
  topic: section
subject: Fiscal Decentralization
  topic: keywords
subject: Regional Inequality
  topic: keywords
subject: Inclusive Economic Growth
  topic: keywords
subject: Regional Autonomy
  topic: keywords
subject: Economic Development
  topic: keywords
creator: Ferizaldi Ferizaldi
rights: Copyright (c) 2026 Ferizaldi Ferizaldi (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-27
publication date: 2026-04-27
starting page: 22
ending page: 32
doi: 10.62872/xnn4ze78

National Economic Resilience in the Shadow of Global Fragmentation: A Contemporary Political Economy Perspective
type: item
description: This study reinterprets economic growth in the context of global uncertainty and structural transformation, emphasizing a shift from traditional GDP-oriented approaches toward multidimensional and resilience-based frameworks. Increasing global shocks such as financial crises, pandemics, and geopolitical instability have exposed the limitations of conventional growth models and necessitated a new analytical perspective. This research employs a qualitative approach using a systematic literature review of peer-reviewed journal articles and policy reports. Data are analyzed through qualitative content analysis and a thematic interpretative framework to identify key dimensions of contemporary growth. The findings reveal that economic growth is shaped by global uncertainty, structural transformation, inclusiveness, ecological sustainability, digital innovation, institutional capacity, and advanced measurement frameworks beyond GDP. The discussion highlights a paradigm shift from “more growth” to “better, resilient, and sustainable growth,” where structural policies, diversification, and innovation play central roles. The study concludes that economic growth must be understood as an adaptive, inclusive, and sustainability-oriented process that integrates economic, social, and environmental dimensions. Such an approach provides a more comprehensive basis for policy formulation in an increasingly complex global economy
subject: Articles
  topic: section
subject: Economic Growth
  topic: keywords
subject: Global Uncertainty
  topic: keywords
subject: Structural Transformation
  topic: keywords
subject: Sustainable Development
  topic: keywords
subject: Economic Resilience
  topic: keywords
subject: Inclusive Growth
  topic: keywords
creator: Loso Judijanto
rights: Copyright (c) 2026 Loso Judijanto (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-30
publication date: 2026-03-30
starting page: 84
ending page: 93
doi: 10.62872/y8v8tn65

Reinterpreting Economic Growth in the Context of Global Uncertainty and Structural Transformation
type: item
description: This study reinterprets economic growth in the context of global uncertainty and structural transformation, emphasizing a shift from traditional GDP-oriented approaches toward multidimensional and resilience-based frameworks. Increasing global shocks such as financial crises, pandemics, and geopolitical instability have exposed the limitations of conventional growth models and necessitated a new analytical perspective. This research employs a qualitative approach using a systematic literature review of peer-reviewed journal articles and policy reports. Data are analyzed through qualitative content analysis and a thematic interpretative framework to identify key dimensions of contemporary growth. The findings reveal that economic growth is shaped by global uncertainty, structural transformation, inclusiveness, ecological sustainability, digital innovation, institutional capacity, and advanced measurement frameworks beyond GDP. The discussion highlights a paradigm shift from “more growth” to “better, resilient, and sustainable growth,” where structural policies, diversification, and innovation play central roles. The study concludes that economic growth must be understood as an adaptive, inclusive, and sustainability-oriented process that integrates economic, social, and environmental dimensions. Such an approach provides a more comprehensive basis for policy formulation in an increasingly complex global economy.
subject: Articles
  topic: section
subject: Economic Growth
  topic: keywords
subject: Global Uncertainty
  topic: keywords
subject: Structural Transformation
  topic: keywords
subject: Sustainable Development
  topic: keywords
subject: Economic Resilience
  topic: keywords
subject: Inclusive Growth
  topic: keywords
creator: Loso Judijanto
rights: Copyright (c) 2026 Loso Judijanto (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-30
publication date: 2026-03-30
starting page: 94
ending page: 104
doi: 10.62872/v0rsw832

Toward a New Model of Economic Growth: Synthesizing Stability, Innovation, and Equity
type: item
description: Economic growth has long been regarded as a central objective of development policy, yet conventional growth models that emphasize capital accumulation and labor expansion increasingly face criticism for their inability to address environmental degradation, economic inequality, and structural transformation in modern economies. These limitations highlight the need for a new economic growth framework that integrates innovation, institutional stability, inclusiveness, and sustainability. This study aims to analyze the conceptual foundations of a new growth model that synthesizes these dimensions to support balanced and resilient economic development. The research employs a qualitative approach based on a systematic literature review of accredited academic journals and relevant scholarly publications. Data were collected from recent empirical and theoretical studies related to economic growth, financial inclusion, innovation, and sustainable development, and analyzed using qualitative content analysis and conceptual synthesis techniques. The findings indicate that innovation, particularly through digital technology and financial innovation, significantly enhances productivity and supports sectoral transformation. Institutional stability and effective governance strengthen the long-term impact of innovation on economic development, while inclusive financial systems expand access to economic opportunities and reduce inequality. Furthermore, sustainability-oriented policies are essential to ensure that economic growth remains environmentally responsible. In conclusion, a multidimensional growth model that integrates innovation, stability, inclusiveness, and sustainability provides a more comprehensive framework for achieving equitable and sustainable economic development.
subject: Articles
  topic: section
subject: Economic Growth
  topic: keywords
subject: Innovation
  topic: keywords
subject: Institutional Stability
  topic: keywords
subject: Inclusive Development
  topic: keywords
subject: Sustainable Development
  topic: keywords
creator: Revi Sesario
rights: Copyright (c) 2026 Moh Zaini (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-15
publication date: 2026-03-15
starting page: 1
ending page: 13
doi: 10.62872/ev7tjr76

https://ejournal-nawalaedu.com/index.php/NJ/article/view/2572
type: item
title: The Role of Digital Media as a Means of Public Education for the Bina Marga and Bina Construction Service of Lampung Province in Increasing Community Collaboration through Participation in Infrastructure Development (Bandar Lampung Regional Case Study)
description: The development of digital technology has changed the way people interact, especially in conveying information about infrastructure projects implemented by the government. The purpose of this research is to analyze the function of digital media as a means of public education from the Bina Marga and Bina Konstruksi Office of Lampung Province in increasing community cooperation through involvement in infrastructure development in the Bandar Lampung region. This research applies a quantitative approach by using the survey method. The data collection technique is carried out by distributing questionnaires to residents of Bandar Lampung City who have access and experience in using the digital platform managed by the Bina Marga and Bina Konstruksi Office of Lampung Province. The data obtained was analyzed using multiple linear regression methods with the help of SPSS software. The results of the study show that digital media has a positive and significant impact on citizen participation. Participation measured by indicators such as planning, implementation, supervision, and evaluation indicates that implementation is the most influential indicator. In addition, digital media also plays an important role in community cooperation, and public participation is proven to be a mediation variable between digital media and community collaboration. This finding shows that the more effectively digital media is used as a public education tool, the higher the level of community involvement and cooperation in infrastructure development. This research is expected to be used as an evaluation material and recommendation for government agencies to maximize the utilization of digital media as a public education tool to increase more active and sustainable community participation in infrastructure development.
subject: Articles
  topic: section
subject: digital media
  topic: keywords
subject: community participation
  topic: keywords
subject: community collaboration
  topic: keywords
subject: infrastructure development
  topic: keywords
creator: Meisya Annisa
creator: Lestari Wuryanti
creator: Ayu Nursari
rights: Copyright (c) 2026 Meisya Annisa, Lestari Wuryanti, Ayu Nursari (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-15
publication date: 2026-03-15
starting page: 72
ending page: 83
doi: 10.62872/f6wzym32

An Integrative Model of Financial Inclusion and Digital Literacy in Promoting Sustainable Economic Growth
type: item
description: Sustainable economic growth has become a central issue in development policy, particularly in developing countries that face challenges related to poverty, inequality, and limited access to financial services. Financial inclusion and digital literacy have increasingly been recognized as key drivers in supporting inclusive and sustainable economic systems. However, previous studies often examine these two factors separately, resulting in limited understanding of their integrated role in promoting sustainable development. Therefore, this study aims to analyze the relationship between financial inclusion and digital literacy and to formulate an integrative conceptual model that explains how these variables jointly contribute to sustainable economic growth. This research employs a qualitative approach using a systematic literature review method. Data were collected from peer-reviewed journal articles indexed in reputable academic databases published between 2021 and 2025, focusing on studies related to financial inclusion, digital literacy, and sustainable development. The data were analyzed using thematic and conceptual synthesis to identify patterns and theoretical linkages among the key variables. The findings indicate that financial inclusion expands access to financial services and promotes MSME development, while digital literacy enhances individuals’ ability to adopt and effectively utilize digital financial technologies. The integration of these two factors contributes to poverty reduction, economic participation, and environmentally sustainable investment. In conclusion, sustainable economic growth can be strengthened through an integrative framework that combines financial inclusion, digital literacy development, supportive ICT infrastructure, and inclusive regulatory policies.
subject: Articles
  topic: section
subject: Digital Literacy
  topic: keywords
subject: Financial Inclusion
  topic: keywords
subject: Inclusive Growth
  topic: keywords
subject: Sustainable Development
  topic: keywords
creator: Darnilawati Darnilawati
rights: Copyright (c) 2026 Darnilawati Darnilawati (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-30
publication date: 2026-03-30
starting page: 57
ending page: 71
doi: 10.62872/ms065644

The Influence of Product Innovation and Marketing Strategy on the Competitiveness of MSMEs
type: item
description: This study aims to analyze the effect of product innovation and marketing strategy on the competitiveness of MSMEs in Indonesia, both partially and simultaneously. A causal quantitative approach was employed, with data collected through an online questionnaire distributed via Google Form to 100 MSME owners selected using purposive sampling. The research instruments were developed using a five-point Likert scale based on Gunday et al. (2011) for product innovation (10 items), Kotler & Keller (2016) for marketing strategy (12 items), and Porter (1990) for MSME competitiveness (10 items). Following validity and reliability testing, data were analyzed using multiple linear regression with R statistical software. The results indicate that: (1) product innovation has a positive and significant effect on MSME competitiveness (β = 0.351; t = 4.807; p < 0.001); (2) marketing strategy has a positive and significant effect on MSME competitiveness (β = 0.538; t = 7.368; p < 0.001); and (3) simultaneously, product innovation and marketing strategy significantly affect MSME competitiveness with F = 58.200 (p < 0.001) and R² = 0.545, indicating that both variables explain 54.5% of the variation in MSME competitiveness. These findings imply that MSMEs in Indonesia need to synergistically integrate product innovation capabilities and digital marketing strategies to achieve sustainable competitiveness.
subject: Articles
  topic: section
subject: product innovation
  topic: keywords
subject: marketing strategy
  topic: keywords
subject: competitiveness
  topic: keywords
subject: MSMEs
  topic: keywords
creator: Sri Wartini
creator: Dewi Alima Nostalia Suseno
rights: Copyright (c) 2026 Sri Wartini, Dewi Alima Nostalia Suseno (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-15
publication date: 2026-03-15
starting page: 23
ending page: 32
doi: 10.62872/v1xwdd59