Proceeding of the International Conference on Economics, Accounting, and Taxation
Journal Title : Proceeding of the International Conference on Economics, Accounting, and Taxation Initials : ICEAT Frequency : June and December Online ISSN : 3090-8612 Editor in Chief : Dr. Imang DP, SE.,M.Si.,Ak.,CA.,CIBA.,ACPA DOI : 10.61132 Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia Proceeding of the International Conference on Economics, Accounting, and Taxation, It's a collection of scientific papers or articles that have been presented at the National Research Conference which is held regularly every year by the Indonesian Economic and Accounting Research Association.The topic of the paper published in the Proceeding of the International Conference on Economics, Accounting, and Taxation, namely: (a). Accounting, (b). Management, (c). Economics, (d). Other relevant fields and published twice a year (June and December). Proceeding of the International Conference on Economics, Accounting, and Taxation published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia, in collaboration with universities and supported by the Asosiasi Pengelola Jurnal Indonesia. Indexed by: Journal Sponsors and Partners :
Asosiasi Riset Ekonomi dan Akuntansi Indonesia
The Effect of Implementing Financial Accounting Standards Statement No. 71 on Earnings Management and Financial Instruments in Banking Companies Listed on the IDX
This study aims to examine the impact of the implementation of Financial Accounting Standard Statement (PSAK) No. 71 on earnings management in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2023 period. The study uses a quantitative approach, with secondary data collected from the financial statements of 43 banking companies listed on the IDX. A sample of 39 banks and 78 data observations collected over two years was used for the analysis. The data collection method involved gathering written sources from the financial reports of the selected banks. The analysis was conducted using multiple linear regression, with the results revealing that PSAK No. 71 negatively impacts earnings management in these banks. Specifically, the implementation of PSAK No. 71 affects the way banks recognize and measure financial instruments, leading to a reduction in the manipulation of earnings. This suggests that the standard plays a significant role in improving transparency and reliability in financial reporting within the banking sector. The findings highlight the effectiveness of PSAK No. 71 in curbing earnings management practices, contributing to more accurate financial statements. The study's results underscore the importance of implementing accounting standards that promote fair and transparent financial reporting, benefiting stakeholders and ensuring financial stability in the banking sector
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Analysis of Exports, Imports, Exchange Rates, and Inflation on Economic Growth in 5 ASEAN Countries
This study uses a quantitative associative approach to analyze the influence of exports, imports, inflation, and exchange rates on economic growth in five ASEAN member countries: Indonesia, Malaysia, Singapore, Thailand, and Vietnam. The data used are secondary data obtained from the World Bank for the period 2013–2023. The analysis technique used is the Panel Autoregressive Distributed Lag (Panel ARDL) Model, which begins with stationarity and cointegration tests. Results The ARDL Panel Model estimation in this study is declared valid because it meets the main requirements, namely having a cointegrated lag with a negative coefficient value of -0.831550 and significant at the 5% significance level (probability 0.0000 < 0.05). The long-term estimation results indicate that only the inflation variable has a significant influence on Gross Domestic Product (GDP) in the 5 ASEAN countries studied. Meanwhile, in the short term, no variables were found to have a significant influence on GDP in the 5 countries. Furthermore, country-level estimations show varying results. Indonesia is the only country that shows a significant influence of exports, imports, inflation, and exchange rates on GDP. Thailand shows a significant influence of exports and exchange rates, while Malaysia, Singapore, and Vietnam do not show any significant influence of exports, imports, inflation, and exchange rates on GDP. These findings reflect that the relationship between macroeconomic variables and economic growth in ASEAN countries is heterogeneous and is strongly influenced by the structural characteristics of each country.
The Effect of Leverage, Liquidity and Profitability in Predicting Financial Distress in Plantation Sub-Sector Companies Listed on the IDX in 2019-2023
This study investigates the factors influencing financial distress in plantation sub-sector companies in Indonesia. The data collection method involves a literature study and documentation, while the data analysis techniques encompass classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing (partial, simultaneous, and coefficient of determination). The findings reveal that leverage, liquidity, and profitability both simultaneously and partially have a positive and significant effect on financial distress. These results offer valuable insights into the factors that affect financial distress in the plantation sub-sector, providing a clearer understanding for investors and company management. This study emphasizes the importance of managing leverage, liquidity, and profitability effectively to avoid financial distress, which could disrupt the operational continuity of companies. Additionally, the study serves as a reference for making informed decisions related to financial stability and strategic planning, assisting in mitigating the risks associated with financial distress. By managing these financial factors, companies can improve their resilience and sustainability in the face of challenges, contributing to long-term business success. Furthermore, understanding the role of financial management in preventing financial distress is essential for plantation companies to maintain stable growth. As companies face various financial pressures, the study highlights how proactive financial strategies can help ensure sustained performance and profitability, ultimately supporting their competitive advantage in the industry.
Tourist Experience and Technology-Enhanced Activities: The Mediating Role of Halal Value Perception on Revisit Intention in Samosir
Tourism in culturally hybrid destinations requires the integration of authentic experiences, technology adoption, and religious values to foster sustainable competitiveness. This study investigates how tourist experience quality and technology-enhanced tourism activities influence revisit intention through the mediating role of perceived halal value in Samosir, North Sumatera. A quantitative survey was conducted with 300 Muslim visitors, and data were analyzed using partial least squares structural equation Modeling (PLS-SEM). The results revealed that both tourist experience quality and technology-enhanced tourism activities significantly improved perceived halal value, which, in turn, strongly predicted revisit intention. Technology-enhanced activities exerted the strongest direct and indirect influences, confirming their role as a dominant driver of halal value creation. Mediation tests showed that perceived halal value significantly strengthened the pathways from both antecedents to revisit intentions. The model explained 67.8% of the variance in perceived halal value and 63.1% of the variance in revisit intention, indicating its substantial explanatory power. This study was limited by its focus on a single destination and its cross-sectional design, which may constrain generalizability and causal inference. Despite these limitations, the findings contribute to halal tourism literature by demonstrating the critical role of technology in reinforcing value perception and loyalty in emerging Muslim-friendly destinations. Practically, this study highlights the need for destination managers to integrate authentic cultural experiences with smart halal-compliant technologies to enhance tourist trust, satisfaction, and long-term commitment.Practically, the study provides actionable insights for destination managers and policymakers to integrate smart, halal-compliant technologies with authentic cultural experiences, thereby strengthening tourist trust, satisfaction, and sustainable competitiveness in halal tourism markets.
Tax Avoidance Analysis through Capital Intensity, Inventory Intensity, and Leverage
This study aims to present evidence on the effect of capital intensity, inventory intensity, and leverage disclosure on tax avoidance. This research utilizes secondary data from financial statements sourced from www.idx.co.id and the official websites of companies in the property and real estate sectors using quantitative research. The proxy used in measuring tax avoidance is using the effective tax rate (ETR) as the dependent variable and the independent variables used include capital intensity, inventory intensity, and leverage. Multiple linear regression analysis is the analysis technique used. The property and real estate sector listed on the IDX in the period 2021 to 2024 is the population in this study and the number of samples collected is 85 data obtained using the purposive sampling method. The findings of this research indicate that capital intensity, inventory intensity, and leverage significantly influence tax avoidance positively. These findings suggest that the higher the level of investment in fixed assets, inventory, and debt-to-equity ratio, the greater the tendency of a company to engage in tax avoidance.
The Effect of Perceived Usefulness, Brand Image, and Promotion on Gopay E-Wallet User Loyalty in Semarang City
This study aims to analyze the factors influencing GoPay user loyalty in Semarang. The background of this research is based on the high penetration of e-wallet services in Indonesia, which is increasingly competitive, with many service providers such as OVO, DANA, ShopeePay, and LinkAja offering various promotional programs. The research method used a quantitative approach through a survey of 120 active GoPay user respondents, then the data was analyzed using the SmartPLS application. The results showed that promotions did not significantly influence user loyalty, while perceptions of usefulness and brand image had a positive and significant influence. This indicates that user loyalty is not only built through short-term incentives, but is more determined by perceptions of service benefits and trust in the brand image. These findings emphasize the importance of companies not only relying on promotional strategies, but rather focusing more on improving service quality, feature innovation, and consistency in maintaining brand reputation. With the right strategy, GoPay is expected to maintain a loyal user base amidst the increasingly fierce e-wallet competition in Indonesia.
Compact: Building Employee Loyalty at Lingkar Coffee Shop through Leadership Style, Work Motivation, and Work Environment
This study aims to analyze the influence of leadership style, work motivation, and the work environment on employee loyalty at Coffee Shop Lingkar in Semarang City. The background of this study stems from the phenomenon of fluctuating employee loyalty levels, characterized by staff turnover within a certain period. The research method used a quantitative approach with census sampling, with the entire population of 36 employees being sampled. Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) using the SmartPLS 4 application. The results show that leadership style has a positive and significant effect on employee loyalty. Work motivation also proved to have a positive and significant effect and was the dominant factor influencing loyalty. Furthermore, the work environment had a positive and significant effect, although its influence was less significant than the other variables. Overall, these three variables explained 82.4% of employee loyalty, with the remainder influenced by factors outside this study. This research provides a practical contribution to Coffee Shop Lingkar's management in improving employee loyalty through developing a participatory and transformational leadership style, providing continuous motivation, and creating a conducive work environment.
The Relation Between Multinationality and Tax Haven on Transfer Pricing: Moderated by Institutional Ownership
This study aims to analyze the influence of multinationality and tax haven utilization on transfer pricing activities, with institutional ownership as a moderating variable. The research focuses on energy sector companies in Indonesia, using 70 data samples obtained from company reports and financial statements. Regression analysis with moderation was employed to test the hypotheses. The findings reveal that both multinationality and tax haven practices significantly influence transfer pricing activities. However, institutional ownership does not moderate the relationship between multinationality and transfer pricing but does moderate the relationship between tax haven and transfer pricing. These findings indicate that multinational expansion and the use of tax havens play an essential role in determining corporate transfer pricing behavior. Furthermore, the presence of institutional ownership strengthens the influence of tax haven utilization on transfer pricing practices, showing that ownership structure affects how companies manage their tax-related strategies. This research contributes to a better understanding of the determinants of transfer pricing in multinational enterprises and offers practical implications for policymakers in designing effective tax regulations and governance standards related to corporate taxation.
The Effect of Leverage and Capital Intensity on Tax Avoidance with Independent Commissioners as a Moderating Variable
This study aims to examine the effect of Leverage and capital intensity on tax avoidance with independent commissioners as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance practices in this sector are considered relatively high due to the complexity of fixed asset management and financing structures. The study applies a quantitative approach with an associative method and purposive sampling, resulting in 21 companies as the final sample with a total of 105 observations during the 2020–2024 period. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results show that leverage has a positive and significant effect on tax avoidance, indicating that a higher level of debt usage increases the likelihood of tax avoidance through interest expenses. Capital intensity also has a positive and significant effect on tax avoidance, as higher investment in fixed assets provides opportunities for firms to utilize depreciation expenses in reducing taxable income. The moderating test reveals that independent commissioners do not moderate the relationship between leverage and tax avoidance but significantly moderate the relationship between capital intensity and tax avoidance in a negative direction, thereby weakening the effect. These findings highlight the importance of corporate governance mechanisms through the presence of independent commissioners in mitigating tax avoidance, although their effectiveness remains limited to specific aspects. This study contributes empirically to the taxation and corporate governance literature and provides recommendations for regulators and tax authorities in strengthening tax compliance monitoring in the property sector.
Cryptocurrency Regulation Knowledge Map: A Global and Indonesian Bibliometric Analysis (2016–2025)
This study maps the regulatory landscape of financial technology (fintech), focusing on cryptocurrency regulation at both global and Indonesian levels. Cryptocurrency, one of the fastest-growing fintech instruments, functions as a virtual currency secured by cryptography. Despite lacking physical form, it is widely used for investment, transactions, and speculation, with trust supported by blockchain’s transparency and immutability. However, regulatory frameworks remain fragmented across countries. The research applies a bibliometric approach, using Bibliometrix (R Studio) for descriptive analysis and VosViewer for keyword network visualization. Data were retrieved from Scopus with the keywords “cryptocurrency regulation” and “fintech regulation,” covering 2016–2025. Findings reveal 1,178 documents from 484 sources, contributed by 4,693 authors, with an average of 7.43 authors per document and an international collaboration rate of 24.79%. The annual growth rate reaches 44.31%, with an average of 14.01 citations per document. Keyword analysis identifies four main clusters: financial regulation, green finance and sustainability, decentralized finance (DeFi), and blockchain cybersecurity. This study provides a knowledge map of regulatory evolution from conventional finance to blockchain-based fintech, offering insights for academics, regulators, and industry to balance innovation, consumer protection, and financial stability.
Village Fund Utilization Based on Good Governance Principles: Empirical Evidence from Indonesia
This study examines the influence of good governance principles on village fund utilization effectiveness in Indonesia. Using a quantitative approach with Structural Equation Modeling - Partial Least Squares (SEM-PLS), we analyze data from 385 village officials across five provinces in Indonesia. The research integrates stewardship theory and agency theory to explain how transparency, accountability, participation, and rule of law affect village fund management performance. Results demonstrate that transparency (β=0.342, p<0.01) and accountability (β=0.287, p<0.01) significantly enhance village fund utilization effectiveness, while participation (β=0.219, p<0.05) shows moderate influence. Rule of law (β=0.156, p>0.05) does not significantly affect fund utilization, suggesting implementation challenges. The model explains 68.4% variance in village fund utilization effectiveness (R²=0.684). This study contributes to governance literature by providing empirical evidence from emerging economies and offers practical implications for policymakers to strengthen village-level financial management through enhanced transparency mechanisms and accountability systems. The findings highlight the critical role of good governance in achieving sustainable rural development goals.
Analysis of the Influence of Population and Unemployment on Economic Growth in Central Kalimantan
This study aims to investigate the empirical impact of population size and unemployment rates on economic growth in Central Kalimantan Province. The research focuses on the regional context of Central Kalimantan, utilizing a longitudinal dataset covering the eleven-year period from 2013 to 2024. To achieve the research objectives, the study employs quantitative analysis through the SPSS software package, utilizing multiple linear regression as the primary analytical tool to examine the relationship between the dependent variable (economic growth) and the independent variables (population and unemployment). The findings of the analysis reveal a divergent impact between the two independent variables. The results indicate that the population has a significant and positive influence on economic growth in Central Kalimantan during the 2013-2024 period, suggesting that demographic factors play a crucial role in regional expansion. Conversely, the unemployment rate was found to have no significant effect on economic growth within the same timeframe. Furthermore, the study conducted a comprehensive suite of classical assumption tests to ensure the validity and reliability of the statistical model. The results of these diagnostics confirm that the regression model adheres to the assumption of normality, shows no evidence of multicollinearity among the variables, and is free from symptoms of heteroscedasticity. Additionally, the analysis concludes that the model does not exhibit any issues related to autocorrelation. Consequently, the regression model is deemed statistically robust and appropriate for providing an accurate representation of the economic dynamics in Central Kalimantan.
Energy Efficiency and Emission Reduction through Cloud Technology: A Green Economy Perspective
Digital transformation through adoption cloud technology has become catalyst in effort efficiency energy and reduction greenhouse gas emissions glass (GHG). Research This aim for analyze contribution cloud technology against efficiency operational and impact the environment in framework economy green. With use approach studies literature and secondary data analysis from report institution international and journals scientific, research This find that migration to cloud computing can reduce consumption energy up to 84% and emissions carbon up to 88% compared to with traditional IT infrastructure. These results show that cloud computing is not only solution technology, but also important strategy in support development sustainable.
Resahaping Global Trade throudh Sustainable E-commerce Ecosystems
This paper analyzing how reshaping the future of global trade, explore the transition from traditional online retail models toward sustainable e-commerce ecosystems. By examining the integration of circular economy principles, green logistics, and ethical supply chain manajement, the study identifies the core drivers behind this transformation
Digital Inclusion for Sustainable Prosperity: Bridging the Global North–South Divide
Digital transformation has become a major driver of global economic growth while creating new challenges in the form of disparities between developed countries (Global North) and developing countries (Global South). This study aims to analyze the role of digital inclusion in bridging these disparities to achieve sustainable prosperity. The research method used is descriptive qualitative with a literature review approach to various international reports and publications from ITU, World Bank, UNDP, and OECD. The results of the analysis show that effective digital inclusion is not only determined by infrastructure development, but also by increased digital literacy, equitable access, and adaptive public policies. Countries that implement comprehensive digital inclusion strategies show significant improvements in economic productivity, access to education, and equitable social welfare. The conclusion of this study confirms that digital inclusion is a strategic instrument in realizing fair, inclusive, and sustainable global development.
Digital Entrepreneurship in the Age of Climate Consciousness: Opportunities and Ethical Dilemmas
This study discusses the phenomenon of digital entrepreneurship in the era of global climate awareness, focusing on the integration of artificial intelligence (AI) ethics, sustainable technology, and green innovation. The main issues raised are the fragmentation of analysis between digital business ethics, green economic opportunities, and technological challenges such as greenwashing, high AI energy consumption, and the digital divide. The purpose of this study is to formulate an interdisciplinary framework that combines ethical, technological, and sustainability dimensions to strengthen the role of digital entrepreneurs in achieving low-carbon development. The methods used include critical literature analysis, bibliometrics of 200 publications (2018-2025) using VOSviewer, and fuzzy logic-based simulations using the UNESCO AI ethics framework (2021) and the sustainable business model of Bocken et al. (2014). The results show four main research clusters: AI for Sustainable Innovation, Ethical Digital Business, Blockchain for Green Supply Chain, and Circular Digital Economy. The application of AI ethics increases the efficiency of green business decisions by up to 20%, consumer trust by 17%, and MSME participation by 14%. The synthesis of findings confirms that AI ethics acts as a conceptual mediator that strengthens the link between technological innovation and sustainability. In conclusion, ethical digital entrepreneurship has great potential as a driving force for Indonesia's green economy, but it requires digital ethics audit policies and the adoption of low-carbon technologies to address ethical and environmental risks in the AI era.
Using Blockchain Technology to Promote Energy Sustainability in Cities
This research examines the use of blockchain technology to support energy sustainability in urban areas. Blockchain offers transparency, security, and efficiency in recording and distributing energy data, potentially optimizing renewable energy use and reducing carbon emissions. The research method involves literature analysis and simulations of blockchain applications in urban energy systems. The results show that blockchain implementation can increase energy distribution efficiency by up to 20%, reduce data reporting time by up to 99%, and reduce carbon emissions by 50%. In conclusion, blockchain technology can be a strategic innovation in supporting the transition to a sustainable and environmentally friendly energy system.
Halal Digital Ecosystem and Sustainable Growth: Challenges in the Global Market
The intersection between digital transformation and the halal economy has created new pathways for sustainable global development. This study explores how the Halal Digital Ecosystem (HDE)—an integrated network of producers, certifiers, regulators, and consumers—contributes to sustainable growth by aligning digital innovation with Islamic ethical principles. Employing a mixed-method explanatory sequential design, the research combines quantitative analysis using Structural Equation Modeling–Partial Least Squares (SEM–PLS) with qualitative interviews involving policymakers, halal entrepreneurs, and certification authorities from Indonesia, Malaysia, and GCC countries. The findings reveal that digital infrastructure readiness and certification transparency significantly influence sustainable growth, while innovation capability acts as a mediating factor that strengthens the relationship between digitalization and sustainability outcomes. Qualitative insights highlight persistent challenges, including fragmented cross-border governance, limited digital literacy among halal SMEs, and the absence of harmonized certification standards. These barriers indicate that achieving sustainability requires not only technological advancement but also ethical and institutional alignment based on maqāṣid al-sharī‘ah. The study introduces the Halal Digital Ecosystem–Sustainability (HDE–S) Framework, providing both theoretical and practical contributions to the literature on sustainable digital economies. Policy implications emphasize the need for integrated halal digital governance, capacity building, and regional collaboration to enhance competitiveness, inclusivity, and ethical compliance in the global halal market.
Online Shopping Behavior of FEB UNDARIS Students in the Perspective of TPB
The development of e-commerce and social commerce has driven significant changes in student shopping behaviour, including at FEB UNDARIS. Ease of access, digital promotions, and the influence of social media have led students to shop online more frequently, even impulsively. This study aims to analyse how attitudes, subjective norms, and perceived behavioural control interact in shaping students' online shopping behaviour using the Theory of Planned Behaviour (TPB) framework. This study uses a descriptive qualitative method with in-depth interviews with ten students who actively shop online. The data were analysed to understand the experiences, perceptions, and social factors that influence their decisions in digital transactions. The results show that positive attitudes towards efficiency and promotions, social pressure from friends and influencers, and high perceived behavioural control due to technological convenience work simultaneously to reinforce online shopping intentions and actions. These three TPB components support each other and trigger increasingly impulsive consumption patterns in the digital environment.
Transformation of East Java MSMEs: Superior Strategies for Independence and Sustainability
This research aims to formulate a strategy to enhance the competitiveness and sustainability of SMEs in East Java, supporting their independence. Using a descriptive qualitative method, data collection involved observation, interviews, and documentation. Key informants included SME actors, relevant agency officials, representatives from SME Banks in East Java, and academics. The analysis revealed that the strategy for enhancing competitiveness focuses on adopting digital marketing, product and process innovation, and strengthening partnerships with government, financial institutions, and large companies to expand market access and resources. Sustainability is supported by effective financial management, compliance with legal requirements, and potential circular economy practices for resource efficiency. The strategy for independence emphasizes entrepreneurship training, mentoring, easier access to capital, and facilitating business matching and exhibitions for market expansion. The government and supporting institutions play a vital role in creating a conducive ecosystem. The relationship between competitiveness, sustainability, and independence is synergistic: increasing competitiveness enhances sustainability, which in turn stabilizes the business environment. Independence allows SMEs to be proactive in achieving both competitiveness and sustainability. With sustained support, East Java's SMEs have significant growth potential, contributing to the economy, but policies, empowerment programs, and resource access facilitation will be crucial to realizing their full potential.
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Accounting as a Social Construction: Interpreting the Meaning of Transparency and Responsibility in the Modern Business World
This study aims to understand how accounting functions as a social construction in shaping the meaning of transparency and responsibility in the modern business world. Accounting has long been viewed as a technical, neutral, and objective system; however, both financial and non-financial reporting practices also reflect the values, ideologies, and moral consciousness embedded within organizations. Using a qualitative interpretive approach within the framework of social constructivism (Berger & Luckmann, 1966), this study explores the meanings constructed by accounting practitioners through social interactions, organizational culture, and reporting policies. Data were collected through in-depth interviews, participatory observations, and document analysis of corporate reports, and were analyzed using interpretative thematic analysis. The results reveal that transparency and responsibility are not merely formal obligations but the outcomes of social processes involving the externalization of values by leaders, the objectivation of those values through reporting systems, and their internalization within individual moral awareness. In this context, accounting functions as a social language that reflects organizational morality, legitimacy, and identity. Organizations with participatory and reflective cultures are found to develop more authentic transparency, while bureaucratic structures tend to produce symbolic transparency. Theoretically, this study contributes to the discourse of critical accounting by asserting that accounting numbers and reports are socially constructed artifacts imbued with values. Practically, the findings highlight the importance of ethical leadership, reflective culture, and social dialogue as foundational elements for implementing authentic transparency and sustainable corporate responsibility.
Construction of Work Values and Meaning Among Generation Z: A Qualitative Study on Motivation, Productivity Meaning, And Job Satisfaction
This study explores how Generation Z constructs work values and meaning in modern organizations shaped by digitalization and social transformation. Using a qualitative phenomenological approach under a social constructivist paradigm, the research investigates the lived experiences of young professionals in the digital, creative, and startup sectors. Data were collected through in-depth interviews and non-participant observation and analyzed using thematic analysis (Braun & Clarke, 2006; Moustakas, 1994). Findings show that Generation Z defines work through three interrelated dimensions: (1) intrinsic motivation grounded in personal purpose and self-expression, (2) redefined productivity emphasizing creativity and emotional balance rather than quantitative output, and (3) job satisfaction derived from inclusive culture and adaptive leadership. These results support Self-Determination Theory (Deci & Ryan, 2000) and Social Constructionism (Berger & Luckmann, 1966), showing that work meaning is socially constructed rather than objectively given. Overall, the study concludes that for Generation Z, work represents not merely economic activity but a medium for identity, contribution, and personal growth, urging organizations to embrace meaning-centered and value-driven leadership to enhance engagement and fulfillment.
The Meaning of Sustainability in Business Strategy: An Interpretive Approach to the Integration of Social and Profit Values in Modern Management