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Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
Published by Universitas Palangka Raya
ISSN : -     EISSN : 28097408     DOI : https://doi.org/10.52300/jemba.v1i1
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi. Berisi tentang hasil penelitian kajian dan aplikasi teori dalam bidang ilmu ekonomi dan bisnis oleh mahasiswa dan dosen. Minat publikasi: Manajemen SDM, Manajemen Keuangan, Manajemen Pemasaran, Kewirausahaan, Produk Lokal, Inovasi dan Strategi Bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 96 Documents
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Internal Control Effectiveness, Internal Audit Function, Institutional Complexity, and Audit Opinions as Determinants of Corruption: Evidence from Indonesian Public Sector Institutions Utomo, Wahyu Setio
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 6 No. 1 (2026): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v6i1.22983

Abstract

This study aims to examine the influence of governance mechanisms on corruption cases in Indonesian ministries and government agencies. Specifically, it investigates the effect of internal control effectiveness, internal audit role, institutional size, institutional complexity, and audit opinion on the likelihood of corruption. The study employs a quantitative approach using secondary data collected from official reports published by Komisi Pemberantasan Korupsi, Badan Pemeriksa Keuangan Republik Indonesia, and Badan Pengawasan Keuangan dan Pembangunan over the period 2018–2022. The final sample consists of 405 observations derived from 81 ministries and government agencies selected using purposive sampling. Binary logistic regression is applied to analyze the relationship between the independent variables and corruption cases, which are measured as a dichotomous variable based on finalized legal decisions. The results reveal that internal control effectiveness, internal audit role, institutional size, and institutional complexity have a positive and statistically significant effect on corruption cases. These findings indicate that weaknesses in governance mechanisms and increased organizational scale and complexity are associated with a higher likelihood of corruption. Among the variables, the internal audit role demonstrates the strongest influence, highlighting its critical function in detecting and preventing irregularities. In contrast, audit opinion does not show a statistically significant effect on corruption, suggesting that formal financial reporting assessments may not fully capture underlying corruption dynamics. This finding implies that audit outcomes alone are insufficient to serve as reliable indicators of corruption risk in the public sector. This study contributes to the literature by providing updated empirical evidence on corruption determinants in Indonesian public institutions using recent data and improved variable measurement. The findings offer important policy implications for strengthening governance systems, particularly in enhancing internal control and internal audit effectiveness. Future research is encouraged to incorporate more comprehensive datasets and explore additional governance variables to better understand corruption dynamics.
Digitalization in Strategic Management Accounting: The Role of Strategic Control Systems, Performance Measurement, and Decision-Making Sihombing, Putri Sri Desmita; Surbakti, Lidya Primta
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 6 No. 1 (2026): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v6i1.23684

Abstract

This study aims to examine the role of digitalization in strengthening strategic management accounting practices, particularly in the areas of management control systems, performance measurement, and strategic decision-making. The increasing adoption of digital technologies such as big data analytics, artificial intelligence, enterprise resource planning (ERP), and cloud computing has significantly transformed how organizations generate, process, and utilize accounting information. This study employs a Systematic Literature Review (SLR) approach to synthesize findings from 21 peer-reviewed journal articles and one academic book published within the last ten years. The review process involves systematic identification, screening, data extraction, and thematic analysis to ensure a comprehensive and reliable synthesis of existing research. The findings indicate that digitalization enhances the effectiveness of management control systems by improving data integration, real-time monitoring, and coordination across organizational units. In terms of performance measurement, digital technologies contribute to higher accuracy, relevance, and timeliness of performance information, enabling organizations to evaluate outcomes more comprehensively. Furthermore, digitalization strengthens strategic decision-making processes by providing data-driven insights, reducing uncertainty, and supporting proactive managerial actions. However, the study also identifies several challenges, including limitations in digital competencies, system integration issues, and resistance to organizational change, which may hinder the optimal implementation of digital technologies. This study contributes to the strategic management accounting literature by providing an integrated perspective on the impact of digitalization across key organizational functions. Practically, the findings offer insights for managers and policymakers in designing effective digital transformation strategies that align with organizational goals. The study concludes that digitalization serves as a strategic enabler that not only improves operational efficiency but also enhances the overall quality of managerial decision-making in dynamic business environments.
Agricultural Economy and Welfare Outcomes: Evidence from Central Kalimantan Province, Indonesia Arniwaty, Arniwaty
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 6 No. 1 (2026): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v6i1.24723

Abstract

This study examines the impact of the agricultural sector’s contribution on poverty levels in Central Kalimantan Province, Indonesia. Using a quantitative approach, the analysis employs balanced panel data covering districts and municipalities over the 2019–2023 period. Poverty rate is used as the dependent variable, while the agricultural sector’s share of gross regional domestic product (GRDP), GRDP per capita, and open unemployment rate are included as explanatory variables. Panel data regression techniques are applied, with model selection conducted through Chow and Hausman tests. The results indicate that the Fixed Effect Model is the most appropriate specification. Empirical findings show that the agricultural sector’s contribution has a negative and statistically significant effect on poverty, suggesting that increases in agricultural economic activity are associated with reductions in poverty levels. GRDP per capita also exhibits a significant negative relationship with poverty, while open unemployment has a positive and significant effect, indicating that labor market conditions play a crucial role in shaping welfare outcomes. These findings highlight that agriculture remains an important pathway for poverty reduction in resource-based regions, particularly when supported by employment creation and income growth. The study contributes to the regional development literature by providing district-level empirical evidence from a resource-rich province and offers policy-relevant insights for designing inclusive poverty reduction strategies
The Influence of advertising appeal, service features, and price on customer satisfaction of Tiket.com application users in Medan Sitepu , Nichola Verymo; Batubara, Maisara; Maurits , Jeffrey; Simalango, Enci; Sijabat, Kristiodora
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 6 No. 1 (2026): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v6i1.24847

Abstract

This study was conducted on Tiket.com application users in Medan City. This study was conducted with the aim of testing and analyzing the influence of advertising appeal, service features, and price on customer satisfaction in Medan City. This study used a quantitative research method. The data processing technique used SEM-PLS, which consists of two tests, namely the outer model and inner model. The population in this study was all Tiket.com users in Medan, whose exact number is unknown, so the sample consisted of 150 respondents. Advertising appeal had a t-statistic value (0.503> 1.987) with a P value of (0.615 < 0.05), indicating that there is no significant effect on the customer satisfaction of Tiket.com app users. Service Features had a statistical t-value (3.195 > 1.987) with a P-value (0.001 > 0.05), so it can be stated that there is a positive and significant effect on Customer Satisfaction among users of the Tiket.com application. Price has a t-statistic value (7.075 > 1.987) with a P-value (0.000< 0.05), so it can be stated that there is a significant effect on the customer satisfaction of Tiket.com app users. Advertising Appeal, Service Features, and Price simultaneously have a P-value of 0.000 < 0.05, so it can be concluded that Advertising Appeal, Service Features, and Price simultaneously affect the Customer Satisfaction of Tiket.com app users
Examining the Impact of Store Atmosphere, Self-Reward Behavior, and Supporting Facilities on Customer Loyalty in Coffee Shops: A Study in Medan Louis, James; Panggabean, Esther Praja Anggriany
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 6 No. 1 (2026): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v6i1.24952

Abstract

The rapid growth of the coffee shop industry in urban Indonesia has intensified competition, making customer loyalty a critical factor for business sustainability and long-term profitability. In this context, understanding the determinants of customer loyalty has become increasingly important, particularly in emerging metropolitan markets such as Medan City. This study aims to examine the effects of store atmosphere, self-reward behavior, and supporting facilities on customer loyalty among coffee shop customers in Medan. The study adopts a causal quantitative research design using a survey method. Data were collected through an online questionnaire distributed to coffee shop customers who had visited at least twice within the last month. Using a purposive sampling technique, a total of 170 valid respondents were included in the main analysis. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings reveal that all proposed variables exert a positive and statistically significant influence on customer loyalty. Specifically, store atmosphere significantly affects customer loyalty (β = 0.392; p < 0.001), indicating that environmental attributes such as lighting, music, layout, and aesthetics contribute to repeat visit intentions. Self-reward behavior also demonstrates a significant positive effect (β = 0.384; p < 0.001) and emerges as the strongest predictor with the largest effect size (f² = 0.361), suggesting that coffee shop visits are strongly associated with emotional gratification and personal appreciation. In addition, supporting facilities, including WiFi quality, seating comfort, and access to charging outlets, significantly influence customer loyalty (β = 0.230; p = 0.001). Collectively, the three variables explain 73.0% of the variance in customer loyalty (R² = 0.730), indicating strong explanatory power. These findings contribute to the customer loyalty literature by integrating experiential, psychological, and functional dimensions within a single framework. Practically, the study suggests that coffee shop managers should implement integrated strategies that enhance atmospheric quality, emotional customer experience, and supporting facilities to strengthen long-term customer retention.
Traditional Measurement Units of the Dayak Desa in Rice and Paddy Transactions: Conversion to the Modern Metric System Pelipa, Emilia Dewiwati; Marganingsih, Anna; Bobi, Yopinus; Astikawati, Yunita
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 6 No. 1 (2026): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v6i1.25245

Abstract

This study examines the traditional measurement system used by the Dayak Desa community in rice and paddy transactions, with a focus on its cultural significance and conversion into modern metric units. In this community, rice is not only a staple commodity but also functions as a socio-economic instrument embedded in cultural practices, including barter systems, customary obligations, and daily exchanges. The persistence of traditional measurement units—gatang, mok, and kulak—reflects the integration of economic activities with local knowledge and cultural values. This research employs a qualitative descriptive approach supported by simple quantitative analysis. Data were collected through in-depth interviews, participant observation, and documentation involving customary leaders, farmers, and local traders in Sintang Regency, West Kalimantan. Quantitative measurements were conducted using digital scales to determine the conversion of traditional units into kilograms and liters. Data analysis was carried out using the interactive model of Miles and Huberman, combined with empirical averaging techniques for measurement conversion. The findings reveal that the traditional measurement system is structured hierarchically according to transaction scale, where gatang is used for small quantities, mok for medium transactions, and kulak for large volumes. Empirical results indicate that one gatang is equivalent to approximately 0.20 kilograms (0.25 liters), one mok to 0.25 kilograms (0.30 liters), and one kulak to 2.5 kilograms (3 liters). These results demonstrate that traditional measurement practices possess internal consistency and can be reliably converted into standardized metric units. The study contributes to the literature by integrating ethnometrology and economic perspectives, highlighting how traditional measurement systems can coexist with modern standards. Practically, the conversion framework reduces information asymmetry and enhances fairness in market transactions. The study concludes that preserving traditional measurement systems while enabling their compatibility with modern metrics is essential for sustaining cultural identity and improving economic integration in rural communities

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