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JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Published by Universitas Islam Malang
ISSN : 16937864     EISSN : 25974017     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen (Scientific Journal of Accounting and Management) with registered number p-ISSN 1693-7864 and e-ISSN 2597-4017, is a peer reviewed journal published two times a year by Universitas Islam Malang. The aims of JEMA is to diseeminate the conceptual frame and ideas or research related business in general.
Arjuna Subject : -
Articles 169 Documents
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Exploring the relationship between intellectual capital and firm value: Evidence from the Indonesian banking sector Agustina, I Komang Rupa; Sukartha, Putu Dyan Yaniartha
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 22 No. 1 (2025): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v22i1.23942

Abstract

Intellectual capital has become a critical driver of firm value in the global shift toward a knowledge-based economy. Extensive research has explored intellectual capital, but most have used short periods, focused on broad industries, or combined all components into a single measure. Thus, to fill those gaps, this study empirically examines the relationship between intellectual capital components and firm value in the Indonesian banking sector. This study used proxies of human, innovation, customer, and process capital to offer insights into how intangible assets influence performance. Using multiple linear regression techniques, the analysis was based on panel data from banks listed on the Indonesia Stock Exchange from 2001-2022. The results revealed that innovation and customer capital are significantly associated with firm value, which aligns with resource-based theory. Only the capital adequacy ratio (CAR) significantly affects control variables. Innovation and customer capital are vital to firm value, while human and process capital are not. This finding highlights the need for bank managers and investors to prioritize intangible assets, especially innovation and customer relationships when evaluating and enhancing firm value.
When values fall short: The surprising roles of honesty-humility, emotionality, and conscientiousness on leadership effectiveness Arifin, Johan; El Junusi, Rahman; Mubarok, Ferry Khusnul; Al-Ansyari, Ahmad Fuad; Fad, Mohammad Farid; Kurniawan, Cecep Soleh
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 22 No. 1 (2025): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v22i1.23943

Abstract

Building effective global leaders is crucial for an organization to remain competitive. While fundamental traits like personality have always been important in the context of leadership, the use of the HEXACO model in Indonesian organizational leadership development is relatively new. This research examines the impact of HEXACO traits on the leadership effectiveness of lecturers who also serve as academic leaders at one of Indonesia’s Islamic higher education institutions, which is ranked among the top 40 religious-based universities worldwide, according to uniRank 2024. A total of 147 valid responses were garnered and analyzed descriptively using Structural Equation Modelling (SEM) with AMOS. The results show that extraversion, agreeableness, and openness to experience positively influence leadership effectiveness, while honesty-humility, emotionality, and conscientiousness have no significant effect. Although honesty and humility are important values that support ethical behavior, global leaders require the ability to influence and adapt, be flexible, and be creatively innovative. Additionally, overly conscientious leaders tend to be inflexible and emotionally high-stress during critical moments, which makes them less dependable.
Mizan and the green consumer: Exploring eco-friendly packaged food adoption among middle-class Muslim consumers Anggryani, Lisa; Razak, Syaparuddin; Hamzah, Aksi; Sahaka, Arifin; Sabbar Dahham Sabbar
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 22 No. 2 (2025): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v22i2.23699

Abstract

This study examines the adoption of eco-friendly packaged foods among middle-class Muslim communities, emphasizing their role in promoting sustainable lifestyles. It fills a research gap by integrating Islamic ethical principles, specifically the concept of balance (Mizan), into sustainable product adoption models. Data collection was performed through cluster sampling of 240 respondents. The study employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to handle complex models with small to medium sample sizes and its exploratory and confirmatory analysis capacity. The findings show that all proposed relationships are statistically significant. As an Islamic ethical principle of balance, Mizan plays a key role in shaping responsible waste management practices. Along with product design and business models, Mizan encourages more mindful and sustainable waste handling. Effective waste management then enhances environmental awareness, directly promoting sustainable product adoption. Product design also directly affects adoption behavior, while natural resource management and technological innovation contribute to the development of sustainable business models. These findings highlight Mizan as a foundational ethical value that guides individual environmental behavior and strengthens the structural pathways leading to sustainable product adoption.
Governance, leadership, and compliance: Evidence on institutional ownership and executive characteristics from Indonesia Kurnianto, Sigit; Khan, Muhammad Arsalan; Ilahiyah, Mar’a Elthaf
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 22 No. 1 (2025): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v22i1.23980

Abstract

Although corporate tax compliance has been widely studied, the role of institutional ownership in conjunction with executive characteristics remains underexplored. Most studies have focused on advanced economies, providing little understanding of how corporate governance frameworks can improve tax compliance in developing countries with evolving regulatory structures like Indonesia. This study addresses this gap by examining the effect of institutional ownership on tax compliance among non-financial firms listed on the Indonesia Stock Exchange from 2020 to 2024, with executive character as a moderating factor. Using 1,268 firm-year observations, the analysis employs descriptive statistics, Pearson correlations, and multiple linear regression. The findings indicate that institutional ownership positively affects tax compliance, thus supporting the agency theory perspective that institutional investors mitigate tax compliance gaps and enhance overall governance. These findings imply that institutional ownership improves tax compliance through enhanced governance and curtailing aggressive tax avoidance. When executives are risk-averse, the governance benefits are enhanced, but the effect is diminished when executives are risk-taking. High profitability and larger firm size bolster compliance capability, while high leverage places firms under pressure toward non-compliance.
Rebuilding customer trust after cyberattacks: Examining the role of trust recovery in Indonesian Islamic digital banking Nurrizkiana, Dinda Dwi; Afifudin, Afifudin; Alrasyid, Harun
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 22 No. 1 (2025): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v22i1.24389

Abstract

The increasing reliance on digital platforms in Islamic banking has heightened customers’ vulnerability to cyberattacks, making post-crisis trust management a strategic priority. However, limited research has examined how trust can be effectively restored after such incidents. This study investigates the direct and indirect effects of system security, communication, and reputation on customer trust, with trust recovery as a mediating variable. A quantitative explanatory design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data from 252 users of an Islamic digital banking institution in Indonesia affected by a major cyberattack in 2023. The results reveal that system security, communication, and reputation do not directly influence customer trust but become significant when mediated by trust recovery. These findings indicate that customers place greater value on tangible recovery efforts than on pre-crisis institutional claims.  This suggests that trust is not restored through declarative assurances alone but rather through demonstrable recovery actions that signal institutional competence and commitment. By integrating Islamic based ethical principles such as amanah (responsibility), itqan (professionalism), and transparency into recovery strategies, this study extends trust recovery theory in the context of Islamic digital services.
Cognitive and affective dimensions of waiting time satisfaction in Indonesian spicy noodle chains Paulus, Ivan; Ardiansyahmiraja, Bobby; Yohanes, Marco; Kajee, Jun
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 22 No. 2 (2025): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v22i2.24211

Abstract

This study introduces and conceptualizes the “Spicy Noodle Chain” as a distinct fast-dining category and identifies cognitive satisfaction, rooted in fairness and efficiency, as the primary driver of customer satisfaction and loyalty in fast-paced dining contexts. It examines how waiting time satisfaction influences overall customer satisfaction in Indonesia’s emerging Spicy Noodle Chain segment, a localized evolution of the fast-food industry that remains underexplored in academic research. Using data from 195 respondents analyzed through Partial Least Squares Structural Equation Modelling (PLS-SEM), the study investigates both cognitive and affective dimensions of waiting time satisfaction. The findings reveal that waiting area attractiveness and perceived waiting time significantly influence affective satisfaction, while experience evaluation strongly affects cognitive satisfaction and overall satisfaction. However, affective satisfaction does not significantly influence overall satisfaction, suggesting that emotional responses are less enduring than cognitive judgments. Overall, the results highlight that fairness perceptions and operational efficiency shape customer satisfaction more profoundly than transient emotions, offering new insights into service experience management within fast-dining environments.
Environmental, social, and governance performance in tax avoidance: Evidence from Indonesia’s mining and energy sector Sri Astuti; Nur Diana; Kunti Sunaryo; Indah Kartika Sandy; Dhea Arsinta Yuliana; Heri Susanto
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 23 No. 1 (2026): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v23i1.24112

Abstract

This study aims to analyze the relationship between Environmental, Social, and Governance (ESG) performance and tax avoidance of listed companies in the mining and energy sector in Indonesia, a topic that has been rarely explored in emerging economies, including in the extractive industries with high risk. To fill this gap, quantitative method is adopted through the use of the panel data of 32 publicly listed companies for the period 2018-2022. Multiple regression with a number of firm-level controls, such as firm size (SIZE), firm age (AGE), free cash flow (CASH), asset to income ratio (AIN), return on assets (ROA), leverage (LEV) and ownership concentration (TOP) and the tax avoidance proxy effective tax rate (ETR) is employed. The findings show that ESG performance is strongly related with ETR, where the higher ESG scores the company, the lower the ETR. Among the control variables, ROA, CASH, AIN, AGE and TOP have significant effects on tax outcomes while SIZE and LEV show no significant effects. This result likely shows how industry-specific factors shape financing decisions, especially given how similar mining and energy firms tend to be. Also, firms with higher ESG scores tend to have a more robust internal system and more resources, which could enable them to better manage their tax strategy in a way that is within legal boundaries and keeps stakeholders trust.
Revisiting sustainable financial behavior: The distinct roles of financial well-being, mental health, and consumption behavior Abelia Fatimah Handayani; Hadi Ismanto; Rabeatul Husna Abdull Rahman
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 23 No. 1 (2026): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v23i1.24989

Abstract

This study investigates the influence of financial well-being and mental health on employee financial behavior, both directly and indirectly through consumption behavior, within emerging economies. Although prior studies have widely examined financial literacy and economic determinants of financial behavior, limited attention has been given to the combined role of psychological well-being and consumption patterns in shaping sustainable financial decisions. In addition, the mediating role of consumption behavior in explaining the relationship between financial well-being, mental health, and financial behavior remains underexplored. Using a quantitative approach, data were collected from 140 private-sector employees in Indonesia and analyzed using PLS–SEM. The findings reveal that financial well-being, mental health, and consumption behavior significantly and positively affect employee financial behavior. Furthermore, financial well-being significantly influences consumption behavior, which mediates the relationship between financial well-being and financial behavior. However, consumption behavior does not mediate the relationship between mental health and financial behavior, highlighting that psychological stability may directly strengthen employees’ capacity for responsible financial planning and long-term financial management. This study contributes to the behavioral finance and strategic management literature by combining psychological and financial factors in employee financial decision-making and extending the Theory of Planned Behavior by including mental health in financial behavior.
Why do employees stay despite workplace violence? The roles of job satisfaction and organizational commitment Meika Kurnia Puji Rahayu Dyah Anggraeni; Lalu Supardin; Mastura Roni
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 23 No. 1 (2026): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v23i1.25004

Abstract

Workplace violence is widely recognized as a driver of employee withdrawal and turnover; however, limited evidence explains why employees in labor-intensive industries often remain despite adverse workplace experiences. This study examines the relationships among workplace violence, job satisfaction, organizational commitment, and turnover intention in the Indonesian plantation sector. Using survey data from 354 employees and Partial Least Squares Structural Equation Modeling, the study tests the direct, mediating, and moderating relationships among the constructs. The findings show that workplace violence significantly influences turnover intention and reduces job satisfaction. Job satisfaction partially mediates the relationship between workplace violence and turnover intention, indicating that negative workplace experiences shape employees’ intentions through their evaluation of work conditions. Organizational commitment significantly moderates the violence–turnover relationship, suggesting that highly committed employees may react more strongly to workplace violence due to a greater sense of psychological attachment and perceived betrayal. An unexpected finding indicates that some employees remain despite experiencing workplace violence, suggesting that employees may tolerate such conditions due to economic dependence, limited employment alternatives, income security concerns, and contextual factors that discourage job mobility. These findings contribute to strategic human capital management literature by demonstrating that employee retention may not always signal healthy organizational conditions.

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