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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 176 Documents
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Navigating works future: Harnessing digital innovation to enhance muslim employees performance through transformation and flexibility Usep Deden Suherman; Ateng Kusnandar; Husni Rofiq; Suteja Wira Dana Kusuma
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 22 No. 2 (2025): 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.v22i2.23676

Abstract

Fierce competition and uneven quality of service have made higher education institutions face pressure to undergo digital transformation and increase human resource performance. These challenges show that the implementation of digital transformation and organisational flexibility is not fully optimal, especially when digital innovation is not developed as a primary capability. Although many studies specifically examine digital transformation and organisational flexibility, studies specifically examining how digital innovation plays a unique mediator role in strengthening employees’ performance are still limited. This research fills the gap that has not been much explored. Using the explanation survey methods, 250 respondents were obtained from several educational institution units. The results indicate that digital transformation has a positive effect and a significant impact on digital innovation. Besides that, organisational flexibility is directly linked to increased employee performance. Most importantly, digital innovation plays a crucial role as a full mediator, distributing the effects of digital transformation and enhancing organisational flexibility, thereby improving the impact on employees’ performance. These findings confirm that technological transformation and organizational flexibility are sustainable performance advantages.
When green leadership matters: The role of knowledge absorption and creativity in green product development Utik Bidayati; Muhammad Ali Fikri; Desta Rizky Kusuma
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 22 No. 2 (2025): 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.v22i2.24108

Abstract

This study examines the relationship between green transformational leadership (GTL) and green product development performance (GPDP), with green absorptive capacity (GAC) and green creativity (GC) serving as mediating mechanisms. Previous studies often treat creativity as a direct factor in product development, which leaves a limited understanding of how leadership values are translated into concrete outcomes. To address this issue, this research uses a quantitative survey approach with purposive sampling based on business experience, ownership status, and participation in environmental training. The study involved 165 owners and managers of batik  Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta, Indonesia, and the data were analysed using PLS-SEM. The results show that GTL is positively related to GPDP; however, this relationship does not operate directly but is partly channelled through the ability of business actors to absorb environmental knowledge (GAC) and process it into creative ideas and practices (GC). Thus, the findings suggest that green leadership leads to tangible improvements in environmentally friendly product development only when knowledge from training and production experience is properly understood and applied in daily practices. Accordingly, the practical implication of this study is that environmental training programs should be closely integrated with everyday production activities, rather than focusing solely on awareness or normative commitment among MSME actors.
ESG disclosure as a signaling mechanism linking green capabilities to competitive advantage M. F. Arrozi Adhikara; Fredy Rizaldi; Sugiyanto Sugiyanto; Agung Mulyo Widodo
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 22 No. 2 (2025): 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.v22i2.24143

Abstract

This study examines whether Environmental, Social, and Governance (ESG) disclosure serves as a signaling mechanism that links green organizational capabilities to competitive advantage. Survey data were collected from 183 managers of agricultural manufacturing firms listed on the Indonesia Stock Exchange and analysed using Structural Equation Modeling. The study focuses on the relationships among Environmental Consciousness (EC), Green Intellectual Capital (GIC), ESG disclosure, and Green Competitive Advantage (GCA). The findings show that EC strengthens GIC, which then improves the quality of ESG disclosure. The results also indicate that EC and GIC affect GCA only through ESG disclosure, rather than through environmental initiatives alone. This suggests that green capabilities influence competitive outcomes mainly when they are communicated clearly to external stakeholders. Disclosure practices are often linked to better reputation and cost efficiency, but they seem to play a smaller role in product differentiation. Over time, many firms strengthen the connection between green strategies and ESG reporting by making gradual investments in reporting activities and innovation, which can improve disclosure quality, lower concerns about greenwashing, and help support efficiency.
Building trust in social commerce: A sequential model of platform features, marketing content, and dual trust in shaping Generation Z engagement Rian Piarna; Dwi Vernanda; Tri Herdiawan Apandi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 22 No. 2 (2025): 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.v22i2.24240

Abstract

Social commerce has revolutionized the digital landscape, positioning social media as a primary shopping channel for Generation Z. Despite their intensive use of social media for commercial activities, limited research has examined the psychological mechanisms underlying customer engagement in this context. This study investigates how social media service features and social commerce marketing content sequentially influence customer engagement through trust-building mechanisms and purchase intention. Drawing on a dual trust perspective, distinguishing between platform trust and vendor trust, this research proposes and tests a sequential mediation model tailored to Generation Z consumers. A quantitative cross-sectional design was employed, using purposive sampling to collect data from 400 Generation Z respondents. The model was analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results support the proposed sequential mediation model, with 10 of 15 hypotheses confirmed. Social proof proved to be the most important predictor of trust in a platform, whereas content quality affected both dimensions of trust (platform and vendor) across social commerce platforms. Personalization demonstrated the strongest effect on vendor trust. The model explains a substantial proportion of variance in platform trust, vendor trust, customer engagement, and purchase intention.
Digital engagement and healthcare service selection: Insights into young consumers decision-making in the digital era Siwi Dyah Ratnasari; Tita Hariyanti; Pardiman Pardiman; Nevi Danila
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.v23i1.24252

Abstract

Digital transformation has fundamentally changed how young healthcare consumers select hospitals, shifting decision-making beyond clinical quality toward digitally mediated experiences. Despite the rapid digitalization of healthcare services, limited research explains how digital engagement and experiential value jointly shape hospital choice from a service marketing perspective. Using a qualitative phenomenological approach, this study analyzed in-depth interviews with 11 young healthcare consumers in a medium-sized Indonesian city. Five determinants emerged: digital visibility, online interaction quality, facility comfort, patient reviews, and perceived emotional value. The findings demonstrate that digital touchpoints and experiential value play a central role in hospital choice. This study extends consumer behavior and service marketing literature by integrating digital engagement and emotional value into hospital choice behavior. Although the findings are context-specific, they offer strategic insights for healthcare organizations to strengthen competitiveness through digitally integrated, patient-centered marketing strategies that enhance engagement, trust, and long-term loyalty.
Beyond integrity systems: The role of board governance in shaping corporate tax avoidance in global oil and gas companies I Nyoman Putra Yasa; Gede Teguh Prasetya Muttiwijaya; Rikky Rundu Padang; I Dewa Gede Anom Jambe Adnyana
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.v23i1.25119

Abstract

Corruption and tax avoidance remain persistent governance challenges in the global oil and gas industry. Although prior studies have examined corruption, board governance, and tax avoidance separately, limited evidence explains how firm-level anti-corruption practices and board governance jointly shape corporate tax behavior in this high-risk industry. This study examines the effect of anti-corruption practices on tax avoidance and the moderating role of board characteristics using  data from 100 large-cap publicly listed oil and gas companies over the 2021–2024 period. Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS is employed, while tax avoidance is measured using the Cash Effective Tax Rate (CETR). The results show that stronger anti-corruption practices significantly reduce tax avoidance. Board characteristics also significantly strengthen this relationship and exhibit a stronger association with tax avoidance than anti-corruption practices alone, suggesting that effective boards translate integrity systems into strategic tax decisions. These findings provide an integrated governance perspective by demonstrating that corporate tax behavior depends not only on anti-corruption practices but also on board governance capacity in complex multinational industries.

Page 18 of 18 | Total Record : 176

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