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ASCOSENDA IKA RIZQI
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INDONESIA
Jurnal EMA (Ekonomi Manajemen Akuntansi)
Published by Universitas Merdeka Pasuruan
ISSN : 25489380     EISSN : 25492322     DOI : http://dx.doi.org/10.47335/ema.v5i1
Core Subject : Economy,
Economics, Econometrics & Finance
conomy Accounting Human Resource Management Operations Management Marketing Management Financial Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 142 Documents
 11   12   13   14   15 
DO DECENT WORK AND ORGANIZATIONAL COMMITMENT REALLY AFFECT WORK ENGAGEMENT? AN EMPIRICAL STUDY OF EMPLOYEES IN INDONESIA Dewi, Rina
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.693

Abstract

Work engagement is an important issue for companies to gain support from their employees. This research aimed to analyze the impact of decent work and organizational commitment on Indonesian employees work engagement. Work engagement in Indonesia is generally quite good, indicated by an enthusiastic attitude and involvement in their work. However, there are still problems that need to be fixed to achieve opportunities for better improvements in the future. Social Exchange Theory (SET) was the source of work engagement and organizational commitment, while Psychology Work Theory (PWT) played an essential part in decent work. This research used both theories to analyze work engagement behavior. These three variables have never been applied simultaneously in behavioral analysis, especially in Indonesian employees. The total sample was 221 employees from various industries using a survey method by sending questionnaires. The result showed that decent work affected organizational commitment and work engagement, while organizational commitment affected work engagement. Moreover, organizational commitment acted as an intervening between the relationship of decent work to work engagement. This research provides a conceptual framework to comprehend factors that affect work engagement in developing countries, including Indonesia. Work engagement is related to employee well-being, which includes physical and mental well-being, as well as strong working relationships between the organization and employees. Strong working relationships are a solid foundation in building a work culture and competitive advantage, which ultimately drives the achievement of organizational goals with organizational support in decent work and efforts to build organizational commitment, especially affective organizational commitment and normative commitment.
THE FUTURE OF PUBLIC HEALTHCARE MANAGEMENT: FROM THE BUREAUCRATIC MODEL TO THE SERVICE ECOSYSTEM LOGIC Cahyadi, Rachmad; Fahrudda, Ansarul; Setiawan, Heri Cahyo Bagus; Mufidah, Eva
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.703

Abstract

This article aims to explore the transformation of public healthcare management paradigms from a bureaucratic model to a service ecosystem logic. This conceptual approach critiques the traditional bureaucratic model that positions hospitals as administrative institutions and patients as passive service recipients. Through literature analysis and theoretical reflection, this study formulates a conceptual framework for hospital management based on a public value ecosystem. The findings suggest that implementing a service ecosystem logic requires reorienting hospitals’ roles as collaborative nodes connecting doctors, patients, communities, local governments, and private sectors in the co-creation of health value. The theoretical contribution of this article lies in reconceptualizing hospitals as collaborative ecosystems that sustainably generate public value. Practically, the study provides a new direction for Indonesia’s public healthcare management to develop adaptive, inclusive, and socially oriented service systems.
The Transformational Leadership, Intellectual Capital, and Work Environment as Determinants of Employee Performance: Evidence from Company X Muhammad Tahajjudi Ghifary; Dyajeng Puteri Woro Subagio
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 11 No 1 (2026): JUNE
Publisher : Management Study Program, Faculty of Economics, Merdeka University Pasuruan. East Java. Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jurnalema.v11i1.729

Abstract

This study examines the role of transformational leadership, intellectual capital, and the work environment as key determinants of employee performance in a corporate setting, using empirical evidence from Company X. Drawing on leadership theory and the resource-based view, the research investigates how managerial practices and intangible organizational resources contribute to performance improvement. A quantitative research design was employed with a census sampling technique involving 40 employees, and data were collected through structured questionnaires. The analysis was conducted using multiple linear regression, supported by validity, reliability, and classical assumption tests. The results reveal that transformational leadership and intellectual capital have a positive and statistically significant effect on employee performance, while the work environment also demonstrates a significant influence, indicating the importance of both physical and psychosocial workplace conditions. Collectively, these variables explain a substantial proportion of variance in employee performance, underscoring their strategic relevance in organizational performance management. The findings contribute to the empirical literature by providing evidence from a corporate context in a developing economy and offer practical implications for organizations seeking to enhance employee performance through leadership development, effective intellectual capital management, and the creation of a supportive work environment.
THE EFFECT OF THE IMPLEMENTATION OF GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE ON COMPANY VALUE Endah Supeni Purwaningsih; Rodhiyah; Pramandyah Fitah Kusuma; Pujianto
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 11 No 1 (2026): JUNE
Publisher : Management Study Program, Faculty of Economics, Merdeka University Pasuruan. East Java. Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jurnalema.v11i1.747

Abstract

Indonesia is currently facing climate change due to global warming caused by various human activities that can threaten environmental sustainability. Most of the causes of climate change occur due to the combustion of non-renewable energy sources, such as oil, gas, and coal. A company is not only responsible for generating maximum profits but also responsible for all impacts caused by its operational activities on society and the environment. This study aims to examine and analyze the effect of the implementation of green accounting and environmental performance on company value in energy and basic material sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This type of research is causal research with a quantitative approach. The sample in this study amounted to 42 obtained from 14 energy and basic material sector companies listed on the IDX with a research period of 3 years. The results show that green accounting and environmental performance do not affect company value, either partially or simultaneously in energy and basic material sector companies listed on the IDX for the period 2021-2023. In this study, company value is proxied using Tobin's Q
Consumer Pride as an Emotional Antecedent of Sustainable Local Consumption: Evidence From Generation Z Loyalty to Traditional Local Food Dyajeng Puteri Woro Subagio; Muhammad Tahajjudi Ghifary; Deandra Vidyanata
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 11 No 1 (2026): JUNE
Publisher : Management Study Program, Faculty of Economics, Merdeka University Pasuruan. East Java. Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jurnalema.v11i1.748

Abstract

Purpose This study investigates how consumer pride, as a positive self-conscious emotion, influences sustainable local consumption within the hospitality sector. It examines whether pride fosters local identity and authenticity perceptions, which subsequently enhance Generation Z’ loyalty to traditional local food (TLF). By focusing on emotional antecedents, the research extends the discussion of sustainability from rational to affective behavioral mechanisms. Methodology/Design/Approach – Empirical data were collected from 200 GenZ respondents who had purchased traditional local food at least twice within the East Java region of Indonesia. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), this study tested both direct and mediating effects among locavorism ideology, authenticity, pride, and loyalty. Reliability, convergent validity, and discriminant validity were confirmed prior to hypothesis testing. Findings – The results reveal that consumer pride significantly predicts sustainable loyalty toward traditional local food. Pride exerts both direct and indirect effects on sustainable loyalty, with local identity serving as a significant partial mediator between pride and loyalty. These findings demonstrate that GenZ’ loyalty is not only cognitively driven by perceived authenticity but also emotionally reinforced through feelings of pride associated with supporting local food culture. The model explains 62% of the variance in sustainable loyalty, indicating substantial explanatory power within a behavioral sustainability context. Originality of the research – This study contributes to hospitality and sustainability literature by positioning pride as a central emotional driver in sustainable consumption behavior. This study draws conceptually on the Theory of Planned Behavior framework while primarily extending it by incorporating self-conscious emotions as affective drivers of sustainable loyalty. Managerially, it provides insights for hospitality practitioners to design emotionally engaging experiences that strengthen local identity, authenticity perception, and pride-based loyalty.
The Normative Leadership And Work Discipline Of Public Officials: Key Determinants Of Successful Urban Village Development In The Era Of Regional Autonomy Fotris Junimiati Sanjaya; Ernani Hadiyati; F.X. Bhakti Hendrakusuma; Yosar Haritsar
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 11 No 1 (2026): JUNE
Publisher : Management Study Program, Faculty of Economics, Merdeka University Pasuruan. East Java. Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jurnalema.v11i1.754

Abstract

The success of development at the urban village level is largely determined by the quality of local governance, particularly leadership styles and employee discipline. This study aims to analyze the implementation of normative leadership patterns and work discipline among apparatus members, as well as their contribution to development in Kraksaan Wetan Urban Village, Probolinggo Regency. A qualitative descriptive approach was employed in this research. Data collection techniques included in-depth interviews, field observations, and document studies. The informants consisted of the village head, division heads, village staff, and community leaders. The findings reveal that normative leadership, which emphasizes role modeling, rule enforcement, and fairness, significantly improves work discipline among the apparatus. Supporting factors for work discipline include a consistent supervision system, transparent reward and punishment mechanisms, and a professional work culture. The synergy between normative leadership and high work discipline accelerates the implementation of both physical development and community empowerment programs. This study confirms that simultaneously strengthening leadership and work discipline serves as a key strategy for achieving effective, accountable, and sustainable development at the urban village level.
Servant Leadership in Decentralized Waste Systems: A Mediation Model of Social Entrepreneurship and Flexible Work Practices Nugraha Wijayanto; Nurul Asfiah; Ahmad Juanda
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 11 No 1 (2026): JUNE
Publisher : Management Study Program, Faculty of Economics, Merdeka University Pasuruan. East Java. Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jurnalema.v11i1.756

Abstract

Servant leadership on employee work performance within a community-based waste management enterprise, emphasizing the mediating roles of social entrepreneurship and flexible working arrangements. The growing complexity of socio-environmental challenges, particularly in decentralized waste management systems, necessitates leadership approaches that not only enhance organizational performance but also foster community engagement and sustainability-oriented behaviors. Mechanisms through which servant leadership improves performance in grassroots social enterprises remains limited. Employee performance through the development of social entrepreneurial orientation and the implementation of flexible work practices. A quantitative research design was employed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Data were collected through structured questionnaires administered to 120 employees involved in a 3R (Reduce–Reuse–Recycle) waste management initiative and its affiliated community groups. The measurement model assessed reliability and validity, while the structural model evaluated direct and indirect relationships among variables. Servant leadership has a significant positive effect on social entrepreneurship and flexible working arrangements. Both variables act as mediators in enhancing employee performance, with social entrepreneurship demonstrating a stronger mediating effect. The total effect of servant leadership on performance is substantial, suggesting that leadership grounded in service values can stimulate innovative, community-oriented behavior while simultaneously enabling adaptive work structures. Flexible working arrangements contribute to improved efficiency and work-life balance, while social entrepreneurship strengthens proactive problem-solving and collective responsibility. Contributes literature integrating leadership theory with socio-technical and entrepreneurial perspectives in the context of community-based infrastructure systems. Social enterprises is not solely driven by managerial control but by the interplay of leadership values, innovation capacity, and work flexibility. Practically, Findings offer insights for policymakers and practitioners in designing leadership development and organizational strategies that support sustainable waste management and community empowerment. Future research is recommended to expand the model across multiple organizations to enhance generalizability and theoretical robustness.
A COLLABORATION OF FOUR PILLARS IN COORDINATING PUBLIC PEACE AND ORDER IN KRAKSAAN WETAN SUBDISTRICT Mistahul Munir; Ernani Hadiyati; Rini Astuti; Yosar Haritsar
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 11 No 1 (2026): JUNE
Publisher : Management Study Program, Faculty of Economics, Merdeka University Pasuruan. East Java. Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jurnalema.v11i1.759

Abstract

Abstract This study aims to analyze the forms of coordination, the urgency of coordination, the obstacles encountered, and the optimization efforts made by the village government, the Civil Service Police Unit, the police apparatus, and the community in maintaining public order and tranquility in Kraksaan Wetan Village, Probolinggo Regency. The research employs a descriptive qualitative approach with data collection techniques through in-depth interviews, participatory observation, documentation studies, and focus group discussions. The findings reveal that coordination takes place through vertical and horizontal relationships, routine and incidental meetings, community involvement through neighborhood forums and Community Protection Units, as well as the use of communication technology. This coordination is important for improving supervision effectiveness, reducing overlapping duties, accelerating the handling of social problems, and increasing community participation. The obstacles encountered include limitations in human resources and facilities, differences in perception among personnel, less than optimal community participation, as well as bureaucratic and regulatory hurdles. Optimization efforts are carried out through strengthening regular communication, improving the capacity of apparatus and Community Protection Units, developing information technology, policy advocacy, and cross-sector synergy. Keywords: coordination; public_order_and_tranquility; community_security; community_participation; village
Optimizing MSME Technopreneurship: Integration of Industry, Accounting Management, and Sustainable Supply Chains Yekie Senja Oktora; Indra Lukmana Putra; Triesti Candrawati; Ika Kusumasasti
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 11 No 1 (2026): JUNE
Publisher : Management Study Program, Faculty of Economics, Merdeka University Pasuruan. East Java. Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jurnalema.v11i1.760

Abstract

Abstract Technopreneurship based digital technology  framework for micro, small, and medium enterprises (MSMEs), addressing the urgent need for integration across industrial processes, digital accounting management, and sustainable supply chains, which have remained fragmented in practice. The study’s novelty lies in its integrative approach, combining quantitative analysis of MSME performance and technology readiness with qualitative insights into business processes and entrepreneurial behavior, using surveys, in-depth interviews, field observations, and secondary data from financial statements and supply chain documents. The findings produce an adaptive, practical, and measurable operational technopreneurship model, supported by implementation guidelines, an industrial–accounting–supply chain integration map, and policy recommendations, enhancing data-driven decision-making, cost efficiency, and operational risk management. The study’s urgency stems from competitive pressures and market uncertainty, demanding rapid innovation and sustainable resilience. Its theoretical and practical contribution lies in developing the first integrative model enabling cross-sector adoption, downstream scalability, and the strengthening of a sustainable MSME ecosystem.
BUILDING THE COMPETITIVENESS OF GEN ZPRENEURS THROUGH THE INTEGRATION OF A DIGITAL MINDSET, SOFT SKILLS, AND A COLLABORATIVE ECOSYSTEM Novy Fitria
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 11 No 1 (2026): JUNE
Publisher : Management Study Program, Faculty of Economics, Merdeka University Pasuruan. East Java. Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jurnalema.v11i1.770

Abstract

, Mahasaraswati

Page 14 of 15 | Total Record : 142

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