A SYSTEMATIC LITERATURE REVIEW ON RELIGIOSITY: THE SOCIAL AND ECONOMIC DETERMINANTS OF RELIGIOUS INTENSIFICATION Lutfan Muntaqo, Atinia Hidayah, M. Elfan Kaukab, Wan Noor Hazlina Wan Jusoh Jurnal Lektur Keagamaan, 2024 Religion plays a vital role in human life, yet many studies focus on its consequences rather than the factors influencing religiosity and religious intensification. This study examines the social and economic determinants that shape religious faith through a literature review of 25 relevant studies from the Scopus database. The findings reveal that social factors predominantly drive religious intensification. These factors include the family environment (parental religiosity, closeness to parents), socialization (religious exposure in childhood), and social conditions (trauma, religious freedom, and societal attitudes). Social demographics such as gender, age, and marital status also play a role. Conversely, economic factors tend to negatively influence religious practices. These factors include income levels (relative and absolute), macroeconomic conditions (GDP per capita, trade volume, and travel costs), socio-economic status (employment, education, and social insurance), and economic development in countries of origin and destination. The study highlights the complex interplay between social and economic factors in shaping religiosity and religious intensification. These findings underscore the need for policies that balance social and economic considerations, promote religious pluralism, and address societal vulnerabilities to foster inclusive approaches to managing religious dynamics in diverse communities.
STILL DIRTY: THE EFFECT OF GLOBAL RISKS AND DEVELOPMENT ON FOREIGN DIRECT INVESTMENT INFLOW M. Elfan Kaukab Business Theory and Practice, 2024 There needs to be more research on the global risks and developmental determinants of foreign direct investment inflow with green investment campaigns. This article presents new evidence covering 116 countries (2018–2020) using least squares regression. We show that ceteris paribus, higher perceived environmental and geopolitical risks are more likely to increase foreign direct investment. We also find that lower business environment, safety and security, and environmental sustainability increase foreign direct investment inflow. Meanwhile, foreign investment inflow increased positively according to price competitiveness, infrastructure quality, and natural resources. One development variable, information, and communication technology readiness, becomes significant when the analysis is performed only on developing countries. Economic risks, societal risks, technological risks, health and hygiene, human resources, and international openness are not significantly affecting investment inflow. An insightful theoretical implication regarding the finding is that some supports exist for the pollution haven hypothesis. Implications for practice include creating supportive policies that appreciate sustainable practices, such that investors are attracted to the country not as opportunistic polluters but as sustainability pioneers.
Measuring innovation capability and its effects on financial performance using companies' annual reports M. Elfan Kaukab Problems and Perspectives in Management, 2024 Companies try to survive and gain competitive advantage by leveraging their innovation capabilities, which need to be more accurately measured through company annual reports to provide valuable insights for investors and stakeholders. The study aims to analyze how innovation capability can be understood using innovative textual analysis based on linguistic cues to assess the level of a company’s innovation capability using secondary data from companies’ annual reports and then validated by empirical tests. The study surveyed 30 companies listed on the Indonesian Stock Exchange from various sectors and industries and applied panel data regression with a five-year time series (2018–2022). Innovation capability was an independent variable, measured by textual analysis approach, and return on assets (ROA) and return on equity (ROE) were dependent variables. Descriptive statistics showed no significant differences in innovation capability, ROA, and ROE across sectors. Correlation analysis revealed no significant association between company age and these variables. Panel data regression confirmed that innovation capability positively influences ROA (p-value 0.078) and ROE (p-value 0.035). Notably, the impact of innovation capability on ROA increased during and after the COVID-19 pandemic, highlighting its growing importance in financial performance during challenging times.
THE URGENCY OF FOREIGN DIRECT INVESTMENT IN MICRO, SMALL, AND MEDIUM ENTERPRISES FINANCING FRAMEWORK: THE CASE OF INDONESIA M. Elfan Kaukab Business Theory and Practice, 2023 This research aims to check whether the rate of production growth in the MSME sectors open to foreign direct investment (FDI) was lower than in the closed MSME sectors before the policy in 2016 and whether the growth rate of the open MSME sectors’ production lower than the closed MSME sectors after the policy in 2016. The study covers a period of 9 years from 2011 to 2020 based on the data from Indonesian Statistics Bureau. Data used was industrial sectors’ performance, classified into closed and open for FDI sectors. The classification is defined based on Presidential Regulation No. 44 of 2016. In total there are 13 closed and 10 open sectors. We analyse the data using t-test analysis between closed and open FDI industrial sectors. The results of the study found that the performance of open MSMEs was significantly lower than the performance of closed MSMEs, both before and after the liberalization. Therefore, the government must relax the requirements given to investors to invest in open MSMEs.
The impact of disclosure of green accounting information on company performance on the Indonesia Stock Exchange Romandhon Romandhon, Bambang Agus Pramuka, Puji Lestari, M. Elfan Kaukab Contaduria Y Administracion, 2023 This study examines how disclosing green accounting information affects company performance. The data involves 43 companies listed on the Indonesian Stock Exchange (IDX) during 2019-2022. The data consists of the disclosure of qualitative information (number of report pages needed to describe each corporate social responsibilities (CSR) activity), quantitative green accounting disclosures (presence of tables detailing and comparing each activity), the volume of disclosure (number of pages of the annual report assigned to CSR), the business sector contribution to environmental damage, and company performance. Data were analyzed using linear regression. The results show that the ratio of the number of pages per activity has a negative effect. In contrast, the number of pages positively affects company performance. Meanwhile, a specific table has a positive effect only on ROE. Therefore, this study concludes that companies must develop green accounting as a quantitative approach to maintain company performance.
A Review of Business Model Transformation in Transportation Business Post Pandemic M. Elfan Kaukab, Nia Kurniati Bachtiar Automotive Experiences, 2022 This study reviews post-pandemic business models, as demonstrated in transportation business by employing literature study method. Data obtained includes 56 articles published from 2020 to 2022 during Covid-19 pandemic that transform the business model. The results of the study indicate that there are six streams in the literature, namely (1) the impact of Covid-19 on the transportation sector, (2) the built environment for business model transportation, (3) the need for transformation of business models due to new policies, (4) changes in consumer choices and behavior, (5) supply chain management and transportation transformation, and (6) transportation business model planning. The synthesis resulted in a transportation sustainable business model transformation framework involving threat identification, company character, support, built environment, resources and capabilities, design and development, and delivery and evaluation. The transportation business needs to identify aspects of transportation services that need to be improved, adjust internal resources and capabilities, reconfigure the business, and encourage collective agreements to transform the post-pandemic transportation business model. This research contributes to the literature on transform the regular business model. It emphasizes the importance of resources and capabilities to drive business transformation internally and externally in the context of the transportation business.
Self-awareness and social self-supervision in online transportation industry Olfebri Olfebri, Agus Suroso, Refius Pradipta Setyanto, M. Elfan Kaukab International Journal of Data and Network Science, 2021 Online transportation has widely spread across the globe in the past three years. It provokes changes in transportation management. Driver’s quality improvement is crucial to prevent problems related to accidents and driver-passenger relationships. This paper employs regression analysis to identify the effect of driving attitude, self-awareness, and social self-supervision on aberrant driving behavior in online taxi drivers in Indonesia. One hundred Grab and Go-Jek drivers are selected from the DKI Jakarta area. Data are collected via questionnaires. Data analysis, as well as statistical calculation, reveals the negative effects of social self-supervision on aberrant driving behavior.
Convergence of human development index: Case study of foreign direct investment in asean M. Elfan Kaukab, Surwandono Surwandon Business Theory and Practice, 2021 This article examines the role of bilateral FDI and income convergence in affecting HDI increase in countries with middle HDI in ASEAN. The ASEAN Economic Community has been developing and it is expected that the gaps between nations can be covered. This article explores how economic intervention through HDI and income convergence can boost HDI improvement. The writers examine the presence of a statistically significant causal relationship between source country’s GDP, home country’s GDP, source country’s FDI towards the home country, source country total FDI, home country total FDI, and the percentage of source country FDI towards source country total FDI with both countries HDI convergence. Measurement is carried out using the generalized method of moments. Based on yearly samples of high HDI countries (Malaysia, Thailand, Singapore) couple with medium HDI countries (Laos, Vietnam, Cambodia, Myanmar, Indonesia, and Philippine) during 2013–2017 period, the writers find statistically significant impact of home country GDP, source country FDI towards all countries, and FDI percentage of the home country compared to all countries.
The effect of pricing bundling capability on marketing performance: the mediating role of price value offerings Cahyaningtyas Ria Uripi, Suliyanto Suliyanto, Pramono Hari Adi, M. Elfan Kaukab Accounting, 2021 This research intends to examine the effect of pricing bundling capability on price value offerings and marketing performance. It also tests the role of price value offerings as a mediating variable. Price building capacity develops from pricing capability to fill the research gap of its effect on marketing performance. Some studies prove that pricing capability affects performance. On the other hand, some found that it does not and recommend further research to improve this capability in line with the price strategy implemented by the company. Previous research on price strategy focuses on the consumers’ perspective. This study concentrates on the producers’ viewpoint. We collected data from 183 SME’s restaurants’ managers in Purwokerto using structured questionnaires. Structural Equation Model is used to obtain the aim of the research and analyze the measurement and structural model. The result suggests that pricing bundling capability positively affects pricing capacity on marketing performance and price value offerings. It also shows that price value offerings positively affect the marketing performance and that price value offerings mediate the effect of pricing capability on marketing performance. We suggest the SME’s restaurants’ managers pay attention to their pricing bundling capability to increase the price value offerings and marketing performance.
Export product fit development in msmes context International Journal of Scientific and Technology Research, 2020
Lanskap Demonstrasi Jakarta: Komunikasi Politik Warga Kota dalam Ruang Publik MA Dharmajaya, A Swarnawati, ME Kaukab Resolusi: Jurnal Sosial Politik 9 (1), 1-11 , 2026 2026
Peran Social Media Engagement Sebagai Variabel Intervening dalam Pengaruh Beauty Influencer dan Brand Awareness Terhadap Keputusan Pembelian Konsumen DN Yunda, ME Kaukab, EC Nurhayati Jamasy: Jurnal Akuntansi, Manajemen dan Perbankan Syariah 6 (2), 1-19 , 2026 2026
How Can Indonesia Advance Its Economic Potential Through Digital Transformation and Business Resilience in The Local Digital Economy? 印度尼西亚如何通过数字化转型和本土数字经济 … AA Anggara, ME Kaukab, A Imron Studies in Science of Science 44 (3), 264-281 , 2026 2026
Pengaruh Persepsi Harga, Service Quality, Customer Experience, dan Customer Trust Terhadap Loyalitas Pelanggan Produk Jasa RB Utami, ME Kaukab, H Purwanto Jamasy: Jurnal Akuntansi, Manajemen dan Perbankan Syariah 6 (1), 1-17 , 2026 2026
Digital Marketing as a Marketing Solution for Rumah Jamu Mirasa, Sawangan Village, Leksono, Wonosobo MAM Akbar, ME Kaukab, B Efendi, NB Jannati, MGM Azka Abdi Dosen: Jurnal Pengabdian Pada Masyarakat 9 (4), 1893-1898 , 2025 2025
Simple Bookkeeping Practice Guidance to Improve BUMDES Businesses in Wonosobo District S Hartiyah, ME Kaukab, R Romandhon, S Susanti, FY Fitriani, ... Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ 12 (3), 216-226 , 2025 2025
Evaluating Firm Value and Eco-Efficiency with Environmental Footprint Model Approach in The Coal Mining Industry: Further Evidence from G20 Countries: Evaluating Firm Value and … AA Anggara, CL Liu, ME Kaukab, MM Alam Modern Economic Science 47 (5), 105-125 , 2025 2025
Extended Brand Value Competitiveness Chain Model: Building Brand Competitiveness on SMEs in Indonesia Through Digital Brand Learning A Imron, AA Anggara, IT Shih, C Te Lin, ME Kaukab Modern Economic Science 47 (4), 113-140 , 2025 2025 Citations: 5
扩展品牌价值竞争⼒ 链模型: 通过数字品牌学习提升印度尼⻄ 亚中⼩ 企业的 品牌竞争⼒ A Imron, AA Anggara, IT Shih, C Te Lin, ME Kaukab Modern Economic Science 47 (4), 113-140 , 2025 2025
Does Blockchain Matter in Industry 4.0? A Key Driver of Industry A Imron, ME Kaukab, AA Anggara Future Economics and Business Studies 1 (1), 67-86 , 2025 2025 Citations: 5
Business Process Transformation to Maintain High Performance: Driving an AI-based Business Value Project ME Kaukab, AA Anggara, A Imron Current Perspective on Business Operations 1 (1), 1-20 , 2025 2025 Citations: 7
Pengaruh Security dan Electronic Word of Mouth terhadap Consumer Purchase Decision Blibli dengan Trust sebagai Intervening R Listiana, ME Kaukab, MAM Akbar Jamasy: Jurnal Akuntansi, Manajemen dan Perbankan Syariah 5 (4), 1-20 , 2025 2025
Among The Umayyad, Abbasid, and Ottoman Empires: How Did The Islamic Economy Perform? A Historical Review from 600 AD AA Anggara, ME Kaukab, A Imron Zhurnal Belorusskogo Gosudarstvennogo Universiteta. Istoriya 7 (2), 80-89 , 2025 2025 Citations: 1
Is the Energy Transition in Indonesia Too Costly? A True Cost Accounting Projection Leveraging Artificial Intelligence, Blockchain, and Big Data AA Anggara, ME Kaukab AKSES: Jurnal Ekonomi dan Bisnis 20 (1) , 2025 2025 Citations: 2
How Firms in Prospectives BRICS Economies Develop Green Innovations for Corporate Financing AA Anggara, ME Kaukab, A Imron Jurnal Ilmiah Akuntansi dan Keuangan 14 (1), 82-92 , 2025 2025 Citations: 2
Bunga Rampai: Mengenal Jepang Lebih Dekat ME Kaukab, A Hidayah, L Muntaqo, IA Nugroho Saba Jaya Publisher , 2025 2025
1st UISEB: International Symposium on SMEs' Competitive Advantage: Digital Technology and Internationalization. ME Kaukab SHS Conference , 2025 2025
Bilateral Foreign Direct Investment Flows in Similar Islamic Countries: Alternative Explanation for Gross Domestic Product Per Capita Difference Effect ME Kaukab, AA Anggara, WNHW Jusoh Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi 24 (1), 21-28 , 2025 2025 Citations: 3
Gandeng Para Remaja dalam Digitalisasi Pengembangan Pemasaran Produk UMKM di Desa Pucungbedug Kecamatan Purwanegara Kabupaten Banjarnegara Melalui Program “Muda Berkarya” ME Kaukab, NA Sunyono, S Hartiyah, S Susanti JEPEmas: Jurnal Pengabdian Masyarakat (Bidang Ekonomi) 4 (1), 21-28 , 2025 2025
Mengukur Loyalitas Karyawan pada PT Tunas Madukara Indah 2 Wonosobo D Anggraeni, ME Kaukab, MAM Akbar, MGM Azka Jamasy: Jurnal Akuntansi, Manajemen dan Perbankan Syariah 2 (5), 26-40 , 2025 2025
MOST CITED SCHOLAR PUBLICATIONS
Customer Satisfaction as a Mediation Between Micro Banking Image, Customer Relationship, and Customer Loyalty S Hayati, A Suroso, S Suliyanto, ME Kaukab Management Science Letters 10 (11), 2561-2570 , 2020 2020 Citations: 149
Transparansi dan Akuntabilitas Pengelolaan Keuangan Desa di Kabupaten Wonosobo I Ngakil, ME Kaukab Journal of Economic, Management, Accounting and Technology 3 (2), 92-107 , 2020 2020 Citations: 134
Pengaruh Kompetensi Aparatur, Komitmen Organisasi, Partisipasi Masyarakat, dan Kejelasan Sasaran Anggaran Terhadap Pengelolaan Dana Desa (Studi Empiris pada Perangkat Desa di … A Masruhin, ME Kaukab Journal of Economic, Business and Engineering 1 (1), 118-130 , 2019 2019 Citations: 103
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, dan Pelatihan Penyusunan Laporan Keuangan Terhadap Pelaporan Keuangan UMKM Berdasarkan SAK ETAP (Studi Kasus pada UMKM di … MR Auliah, ME Kaukab Journal of Economic, Business and Engineering 1 (1), 131-139 , 2019 2019 Citations: 81
Implementasi Activity-Based Costing pada UMKM ME Kaukab Journal of Economic, Management, Accounting and Technology 2 (1), 69-78 , 2019 2019 Citations: 70
Penggunaan Informasi Akuntansi pada Pelaku UMKM NS Handayani, ME Kaukab, W Yuwono Pendidikan, Sains, Sosial, dan Agama 6 (2), 28-41 , 2021 2021 Citations: 61
Peran Pemerintah dalam Meningkatkan Pendapatan UMKM I Rahmah, ME Kaukab, W Yuwono Jurnal Capital: Kebijakan Ekonomi, Manajemen dan Akuntansi 3 (2), 30-50 , 2020 2020 Citations: 52
Accelerating Small Firms’ Production Process Improvement through International Market Knowledge and Valuable, Rare, Inimitable, and Organized Resources and Capabilities ME Kaukab, WR Adawiyah, RP Setyanto, A Suroso Business: Theory and Practice 21 (1), 322-328 , 2020 2020 Citations: 46
Penggunaan Informasi Akuntansi pada UMKM Industri Batik L Umami, ME Kaukab, R Romandhon Journal of Economic, Business and Engineering 2 (1) , 2020 2020 Citations: 34
Convergence of Human Development Index: Case Study of Foreign Direct Investment in ASEAN ME Kaukab, S Surwandono Business: Theory and Practice 22 (1), 12-17 , 2021 2021 Citations: 33
Analisis Transparansi dan Akuntabilitas Laporan Keuangan Masjid di Wonosobo (Studi Empiris pada Masjid yang Terdaftar di Kemenag Kabupaten Wonosobo Tahun 2019) S Haryanti, ME Kaukab Journal of Economic, Business and Engineering 1 (1), 140-149 , 2019 2019 Citations: 33
Kajian Metode PERT-CPM dan Pemanfaatannya dalam Manajemen Waktu dan Biaya Pelaksanaan Proyek W Yuwono, ME Kaukab, Y Mahfud Journal of Economic, Management, Accounting and Technology 4 (2), 192-214 , 2021 2021 Citations: 32
Pendapatan Pedagang Kaki Lima dan Faktor yang Mempengaruhi AFF Wibowo, ME Kaukab, A Putranto Journal of Economic, Business and Engineering (JEBE) 2 (2), 206-216 , 2021 2021 Citations: 27
Penilaian Autentik dalam Pembelajaran Bahasa Arab Salamah, RA Rahman, ME Kaukab NIVEDANA: Komunikasi dan Bahasa 2 (1), 60-75 , 2021 2021 Citations: 21
Analisis Kinerja UMKM pada Market Place Wonosobo Mall R Muliyanti, ME Kaukab Journal of Economic, Management, Accounting and Technology 3 (2), 154-160 , 2020 2020 Citations: 21
Indonesian Economic Outlook 2020: Peluang dari Keterbukaan ME Kaukab Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ 7 (1), 38-47 , 2020 2020 Citations: 21
Istihalah Issue of Halal Food, Medicine, and Cosmetics R Wijayanti, ME Kaukab Journal of Islamic, Social, Economics, and Development 4 (19), 203-213 , 2019 2019 Citations: 20
Analisis Perencanaan Pengelolaan Keuangan Desa M Yusuf, R Romandhon, ME Kaukab JURNAL CAPITAL: Kebijakan Ekonomi, Manajemen dan Akuntansi 2 (2), 187-220 , 2020 2020 Citations: 19
Analisis Kinerja Anggaran Berkonsep Value for Money MI Ashari, ME Kaukab Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi 2 (5), 728-740 , 2020 2020 Citations: 19
Kualitas Laporan Keuangan Badan Usaha Milik Desa AK Khusaini, ME Kaukab, AF Nugroho Jamasy: Jurnal Akuntansi, Manajemen dan Perbankan Syariah 2 (6), 15-28 , 2022 2022 Citations: 16
