DOI: https://doi.org/10.60079/ajeb.v4i3

Published: May 10, 2026

Articles

Explainable Artificial Intelligence (XAI) in Personalized Marketing: A Systematic Literature Review of Algorithms, Interpretability Techniques, and Consumer Trust Implications

10.60079/ajeb.v4i3.798
392-405 Yassir Yassir, Muhammad Bakri
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645

Determinants of Purchase Decisions for Physical K-pop Albums: Evidence from Starship Entertainment Consumers in Indonesia

10.60079/ajeb.v4i3.786
406-419 Muhammad Sa’ad Trisnawijaya, Brian Jesse Jirajaya, Richard Efrem Yosal, Nicolas Tijang, Ian Thomas Sumilat, Muchtar Muchtar
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137

Pengaruh Motivasi dan Budaya Organisasi Terhadap Kinerja Pegawai Dimediasi Organizational Citizenship Behavior

10.60079/ajeb.v4i3.800
420-437 Yana Fajriah, Heslina Heslina, Lilis Triesna Sari
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157

Peran Moderasi Gaya Kepemimpinan dan Motivasi: Pengaruh Implementasi New Public Management Terhadap Kinerja Manajerial Sektor Publik

10.60079/ajeb.v4i3.801
438-450 Sulkifli Yunus, Yana Fajriah, Rezki Arianty Akob
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87

The Role of Artificial Intelligence and HR Analytics in Enhancing Strategic Human Resource Decision-Making

10.60079/ajeb.v4i3.799
451-464 Muhammad Bakri, Yassir Yassir
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171

The Impact of Cash Management and Fund Revenue on the Financial Performance of Gereja Masehi Advent Hari Ketujuh (GMAHK)

10.60079/ajeb.v4i3.808
465-484 Jennet Juliana Busdan, Elvis Ronald Sumanti
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112

Anteseden dari Conspicuous Consumption Kosmetik Ramah Lingkungan pada Generasi Z

10.60079/ajeb.v4i3.812
485-505 Khansa Naila Supriyanto, Fatik Rahayu
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133

Profitability as a Mediator of the Effects of Green Accounting, CSR, and Environmental Performance on Firm Value in Indonesia’s Raw Materials Sector

10.60079/ajeb.v4i3.821
506-520 Shafri Zakariyya Rasyid, Suyatmin Waskito Adi
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192

Pengaruh Profitabilitas, Likuiditas dan Solvabilitas Terhadap Nilai Perusahaan melalui Kebijakan Dividen

10.60079/ajeb.v4i3.805
521-541 Rusma Rusma, Edy Jumady, Irfai Sohilauw
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145

Evaluate the Effectiveness of the Inventory Accounting Information System in Supporting Internal Control

10.60079/ajeb.v4i3.811
542-557 Sina Delphia Sukmana, Henryanto Wijaya
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122

The Role of Interest Rate Policy in Controlling Indonesian Government Debt

10.60079/ajeb.v4i3.834
558-571 Salma Aparatunisa, Yulianah Yulianah, Satrio Sulistiyanto, Agustina Septiana, Marintan Anastasya Putri
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130

The Effect of Digital Literacy on Entrepreneurial Intention via Locus of Control: A Study of Accounting Students

10.60079/ajeb.v4i3.813
572-584 Hairudin Hairudin, Mahmud Mahmud, Ibrahim Zakariah
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107

Analysis of the Effectiveness of Chicken Egg Distribution in Maintaining Food Price Stability

10.60079/ajeb.v4i3.835
585-598 Shira Raigung Renata, Nisrina Salma Putri, Neng Dinda Septia, Muhamad Nur Amin, Yulianah Yulianah
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128

Pengaruh Biaya Operasional dan Likuiditas Terhadap Profitabilitas Pada PT PLN (Persero) Unit Pelaksana Pelayanan Pelanggan (UP3) Kupang Tahun 2020-2024

10.60079/ajeb.v4i3.818
599-614 Jonathan Christian Maromon, Antonius Yohanes William Timuneno, Maria Goreti Malut
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124

The Role of Sustainability Risk in the Relationship Between Profitability and Firm Value in Indonesia

10.60079/ajeb.v4i3.819
615-628 Meiny Grace Porajouw, James Leri S, Billy Ivan Tansuria
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136

Analisis Kinerja Keuangan Berdasarkan Keputusan Menteri Dalam Negeri Nomor 47 Tahun 1999 Pada Perusahaan Umum Daerah (PERUMDA) Air Minum Wair Pu’an Kabupaten Sikka

10.60079/ajeb.v4i3.824
629-641 Maria Ananias Sofia, Rere Paulina Bibiana, Antonius Y.W Timuneno
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126

Factors Influencing Accounting Students’ Intentions to Use Generative AI (ChatGPT)

10.60079/ajeb.v4i3.843
642-661 Nastasya Cindy Hidajat, Fransiska Natalia Kosasih, Sri Sundari, Kartini Kartini
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155

Minimum Wage Determinations in The Regional Economic Development Structure: Central Java’s Longitudinal Analysis in 2020-2024

10.60079/ajeb.v4i3.844
662-675 Herlambang Bima Setya, Putri Patria Kusuma
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96

Adjustment in Indonesia’s Exports to the United States: A Perspective from the Partial Adjustment Model

10.60079/ajeb.v4i3.851
676-693 Hanif Nindy Asyifa
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119

Digital Attendance System Implementation, Employee Competence, and Work Discipline on Government Employee Performance

10.60079/ajeb.v4i3.858
694-705 Fitra Haerul Jamal, Mahmud Mahmud, Lilis Marlina
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89

Analysis of the Role of Perum Bulog in Maintaining the Stability of the National Rice Supply Chain

10.60079/ajeb.v4i3.836
706-718 Shofia Rofifah Azhaara, Yulianah Yulianah, Elsa Rosmiati Alisa, Tri Ceysha Nur Wahyuni, Sulaiman Ar Rasyid Al Khoirullahu
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66

Analysis of Electric Car Growth in Support of Sustainable Energy Transition and Transportation Solutions in Indonesia

10.60079/ajeb.v4i3.848
719-731 Moh Adistian, Luthviyah Ismayati, Evi Karyani, Mita Mita, Deri Apriadi, Yulianah Yulianah
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74

Analysis of the Development of Electric Car Marketing in Indonesia in Encouraging Consumer Purchasing Interest

10.60079/ajeb.v4i3.847
732-745 Garneta Dinarsuci, Yulianah Yulianah, Mohammad Nabilulhaq Diforama, Putri Pratiwi, Shahnawaaz Kiara Amanda, R. Dewi Pertiwi
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73

Impact of Interest Rate Hike on Financing Debt, Indonesian Government Toll Road Project

10.60079/ajeb.v4i3.838
746-758 Azhar Eka Septiana, Neyla Mutiara Sabrina, Silvia Ananda Putri, Kayla Ardi Putri, Muhammad Fauzan Akbar Rafsanjani, Galuh Boga Guswara
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72

Political Economic Dilemma in Infrastructure Funding: The Impact of The Whoosh Project Debt on State Finances

10.60079/ajeb.v4i3.839
759-772 Sherly Andari, Muhhamad Rizkie, Sri Yuningsih, Vidhini Nazhifa Rachmalimy, Firman Kurniawan, Dewi Yolanda Putri
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89

The Role of Management Accounting Systems in Mediating the Impact of Digital Transformation on Corporate Strategic Decision-Making

10.60079/ajeb.v4i3.895
773-792 Arlan Tahir, Yana Ermawati, Kartim Kartim, Adriani Lande
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74

Ethical Awareness, Academic Integrity, and Perceived Risk on Ethical Intentions in the Use of Generative AI: A Perspective from Ethical Decision-Making Theory

10.60079/ajeb.v4i3.915
793-815 Fransiska Natalia Kosasih, Nastasya Cindy Hidajat, Arifuddin Arifuddin, Asri Usman
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63

The Effect of Village Officials’ Competence and Educational Level on Accountability in the Management of Village Funds

10.60079/ajeb.v4i3.869
816-831 Sri Pebriani Mopatu, Sahmin Noholo, Nilawaty Yusuf
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29

The Effect of The Use of Integrated Social Welfare Data, Information Technology, and Internal Control Systems on The Prevention of Fraud in The Management of Social Assistance Funds

10.60079/ajeb.v4i3.892
832-847 Moh Alamsyach Soleman, Mahdalena Mahdalena, Siti Pratiwi Husain
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36

Stock Liquidity and Volatility in Investors’ Investment Decisions on the Indonesia Stock Exchange

10.60079/ajeb.v4i3.896
848-864 Khatmi Tamtami Nisa, Mariani Salle Pasulu, Muhammad Nurwahyudi, Arifuddin Arifuddin, Darwis Said
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45

Analysis of Costs and Environmental Performance on the Valuation of Mining Companies, with Business Scale as a Moderating Variable

10.60079/ajeb.v4i3.935
865-883 Mhd. Hammam Zulkarnain, Verawati Verawati
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53

Analysis of Factors Affecting the Quality of Internal Audits in the Indonesian Government Sector: A Case Study of the Inspectorate of the Ministry of the State Secretariat

10.60079/ajeb.v4i3.936
884-897 Fransiskha Mersyani, Susanto Salim
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62