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INDONESIA
Journal of Economics and Business Letters
Published by PRIVIETLAB
ISSN : 27988651     EISSN : 27984885     DOI : -
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
JEBL: Journal of Economics and Business Letters is an open access, six-annually peer-reviewed international journal published by PRIVIETLAB. It provides an avenue to academicians, researchers, managers and others to publish their research work that contributes to the knowledge and theory of Economics and Business related disciplines. JBEL is published six a year. Publisher of Open Access Journals & Books designed to make it easy for worldwide researchers to discover leading-edge scientific research. Working closely with the global scientific community has been at the heart of our book and journal publishing activity. With a portfolio including journals, books, conference proceedings, we focus on Economics, Business, Finance, Management, Accounting, E-Business, and many more. PRIVIETLAB also publishes on behalf of other scientific organizations and represents their needs and those of their members. With worldwide impact, we support researchers, librarians and societies in their endeavours. PRIVIETLAB is an international center for supporting distinguished researchers, teachers, scholars and students who are researching various areas of Business, Science, and Technology. PRIVIETLAB wishes to provide good chances for academic and industry professionals to discuss recent progress in various areas of Business, Science, and Technology. PRIVIETLAB organizes many international conferences, symposia and workshops every year, and provides sponsor or technical support to researchers who wish to organize their own conferences and workshops.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 165 Documents
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Adoption of mobile money and financial inclusion in the Gambia: Evidence from small businesses and households Saidyjeng, Lamin; Gitteh, Alasana; Fatajo, Modou Lamin; Nasso, Musa
Journal of Economics and Business Letters Vol. 6 No. 2 (2026): April 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v6i2.1676

Abstract

This study examines the structural mechanisms through which mobile money adoption translates into financial inclusion outcomes in The Gambia. Moving beyond binary measures of access, this study investigates how and for whom mobile money generates tangible economic benefits. A sequential explanatory mixed methods design was employed, comprising surveys of 384 households and 152 small businesses, followed by semi-structured interviews. Structural equation modelling (SEM) was used to test a conceptual model in which perceived utility, social influence, and facilitating conditions predict adoption intensity, which then mediates financial resilience and operational efficiency. The results show that perceived utility and strong agent networks are the strongest predictors of deep adoption. Adoption intensity strongly mediates gains in household financial resilience and small-business operational efficiency. A critical finding is a usage plateau: despite mobile money’s effectiveness as a payment bridge over the digital divide, the connection to formal credit remains weak, constraining deeper financial inclusion in the long run. Policy should therefore shift from promoting access to enabling qualitative usage for example, by using transaction data for credit scoring and ensuring equitable service quality so that mobile money becomes a platform for comprehensive financial empowerment.
The effect of liquidity, solvency, and profitability on company value in retail sub-sector companies listed on the Indonesia stock exchange for the 2019-2023 period Adha, Shultonnyck; Putri, Agatha Patricia Eka; Savitri, Arina Kamalia
Journal of Economics and Business Letters Vol. 6 No. 1 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v6i1.1681

Abstract

This study aims to determine the influence of liquidity, solvency, and profitability on the value of the company. The population in this study is retail sub-sector companies listed on the Indonesia Stock Exchange. Based on the sampling technique with purposive sampling, a sample of nine companies was obtained. The data were analyzed using multiple linear regression analysis with the help of SPSS version 30. The results of the study show that partially liquidity and profitability do not have a significant effect on the company’s value, while solvency has a positive and significant effect on the company’s value. The results of the study simultaneously show that liquidity, solvency, and profitability have a positive and significant effect on the company’s value.
The influence of competency, professionalism, good organizational communication, and team work on individual performance Muchtamim, Muchtamim
Journal of Economics and Business Letters Vol. 6 No. 1 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v6i1.1683

Abstract

This study examines the influence of competency, professionalism, good organizational communication, and teamwork on employee performance among private company employees in Jakarta. Data were collected through questionnaires distributed via Google Forms. Using the Lamshow formula, the required sample size was 96.04 and rounded to 97 respondents. An initial validity and reliability test on 30 samples showed all items were valid (r > 0.312) and reliable (Cronbach’s alpha > 0.60). Classical assumption tests indicated that the data were normally distributed, with no multicollinearity (VIF < 10; tolerance > 10%) and no heteroscedasticity based on scatterplot results. Simple and multiple regression analyses revealed that competency, professionalism, good organizational communication, and teamwork partially and simultaneously have positive and significant effects on employee performance. The coefficients of determination showed that competency contributed 46.8%, professionalism 50.6%, organizational communication 33.9%, teamwork 56.4%, and all variables simultaneously 70.1% to employee performance.
The effect of hedonic shopping motivation and e-WOM on impulse buying mediated by positive emotion among Sociolla consumers in Jabodetabek area Welhenly, Veronica Cynthia; Sugiyanto, Liem Bambang
Journal of Economics and Business Letters Vol. 6 No. 2 (2026): April 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v6i2.1719

Abstract

This study reveals that positive emotions triggered by hedged shopping motives and digital buzz from eWOM significantly boost shoppers' urge for spur-of-the-moment purchases at Sociolla. Using SmartPLS-driven Structural Equation Modeling (SEM), the analysis of survey data on active Sociolla users uncovers direct and indirect links: hedonic drives and eWOM both spark positive feelings and directly fuel impulse buys, while positive emotions fully bridge the path from these drivers to uncontrolled spending. To quantitatively probe this dynamic, the study surveyed Sociolla's regular customers using structured questionnaires. Ultimately, it highlights how digital chatter and pleasure-seeking impulses cultivate feel-good states that propel snap buying decisions. The limitation of this study lies in the sampling process, which only focuses on Sociolla consumers in the Jabodetabek area. Practically, this research provides implications for Sociolla and other digital beauty industry players to strengthen enjoyable shopping experiences and improve the quality of electronic word-of-mouth (eWOM) through authentic consumer review. Theoretically, this study enriches the consumer behavior literature by validating the mediating function of positive emotions. It connects hedonic motivation and digital information exposure to impulse buying in the beauty e-commerce ecosystem.
The effect of tax planning, deferred tax expense, and earnings management on tax avoidance with corporate governance as a moderating variable Osman, Rani Nur Az-zahra; Wiralestari, Wiralestari; Wahyudi, Ilham; Arum, Enggar Diah Puspa
Journal of Economics and Business Letters Vol. 6 No. 2 (2026): April 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v6i2.1746

Abstract

This study examines the effects of tax planning, deferred tax expenses, and earnings management on tax avoidance, with corporate governance as a moderating variable. The research sample comprises 52 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period, yielding 260 firm-year observation. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) through SmartPLS 4. The findings reveal that tax planning, deferred tax expenses, and earnings management each have a significant positive effect on tax avoidance. Corporate governance effectively moderates (weakens) the relationship between tax planning and tax avoidance and between earnings management and tax avoidance. However, corporate governance does not significantly moderate the effect of deferred tax expenses on tax avoidance. These findings offer theoretical contributions to agency and tax compliance theories in the Indonesian context and provide practical implications for tax authorities, regulators, and corporate management in designing more effective oversight mechanisms to mitigate aggressive tax avoidance practices.

Page 17 of 17 | Total Record : 165

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