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Contact Name
Vivy Kristinae
Contact Email
vivykristinae84@gmail.com
Phone
+6282255844441
Journal Mail Official
jembaupr@feb.upr.ac.id
Editorial Address
Jalan Hendrik Timang no. 17, Fakultas Ekonomi dan Bisnis - Universitas Palangka Raya (UPR)
Location
Kota palangkaraya,
Kalimantan tengah
INDONESIA
Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
ISSN : -     EISSN : 28097408     DOI : https://doi.org/10.52300/jemba.v1i1
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.
Articles 79 Documents
Trade wars and tech giants: The U.S.–China policy effect on American technology companies Henrika, Margareth; Ariswati, Lusiana Desy; Kesuma, Muhammad Ramadhani; Widaryo, Chandika Mahendra; Irianto, Ellen D Oktanti; Aini, Rohana Nur
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.20277

Abstract

The tariff policies implemented by the United States government on imported products from China—particularly technology-related goods—have significantly impacted the global technology sector. This study aims to analyze the influence of U.S.–China tariff policies on American technology companies, with a specific focus on changes in production costs and the operational strategies adopted in response. Employing a qualitative approach through case studies and literature review, the research explores how these tariff measures have affected the performance of U.S. tech firms. The findings reveal that the tariffs have led to increased operational costs, resulting in reduced profit margins and heightened stock price volatility. Large corporations with greater resources tend to better withstand these impacts through supply chain diversification and operational efficiency, while smaller firms face greater challenges. On the other hand, these trade policies have also spurred innovation and strategic restructuring within the tech sector, as major firms invest in automation and process optimization. The study offers insights into mitigation strategies that tech companies can adopt to navigate the effects of volatile international trade policies. These findings hold important implications for strategic decision-making in the face of ongoing global trade uncertainties.
The Role of investment opportunity set between profitability and debt policy Mahrita, Ani; Fadli, Jul Aidil
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.21141

Abstract

This study aims to analyze the effect of profitability on debt policy in mining sector companies listed on the BEI in 2021-2023 with investment opportunity set as moderating variable. This research method used quantitative methods with the secondary data in the form of financial reports. The sampling technique used purposive sampling with a total sample of 34 mining sector companies listed on the IDX in 2021-2023 that meets with sample criteria. The data obtained was analyzed using the IBM SPSS application tool version 27. Results of this research show that profitability has a negative significant effect on debt policy, while investment opportunity set could not moderate the relationship between profitability on debt policy. The set of investment opportunities owned by mining sector companies could not weaken or strengthen the relationship between the profitability owned and the company's debt policy.The higher of the profitability of a mining sector company, the more it reduces the company's debt level.
The Effects of personal finance fintech Utilization on generation z's personal financial management Saffanah, Nurina; Fitri, Denisa Yeli
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.21466

Abstract

The advancement of digital technology has significantly influenced various aspects of life, including personal financial management. Generation Z, known for its strong affinity with technology, actively uses a variety of digital financial applications such as e-wallets and financial planning platforms. This study aims to examine the extent to which the use of financial applications affects financial management behavior among Gen Z individuals residing in Jakarta. A quantitative approach was employed, using a descriptive method and data collection through questionnaires. The sample was selected purposively, consisting of individuals aged 18 to 24 years. Data analysis was conducted using the SEM-PLS model. The results show that the use of financial applications has a positive and significant influence on financial management behavior, as evidenced by a coefficient value of 0.662. The instruments used have been proven to be valid and reliable, while the analysis model demonstrates a moderate level of predictive capability. In conclusion, financial applications not only serve as technical tools but also help enhance financial understanding and improve financial management habits. These findings are expected to serve as valuable input for app developers, the government, and educational institutions in designing strategies to improve digital financial literacy among the younger generation.
Leading sector analysis for strengthening local own-source revenue: Evidence from Pulang Pisau Indonesia Tuah, Sunaryo N.; Ompusunggu, Dicky Perwira
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.22434

Abstract

Regional economic development requires accurate identification of strategic sectors that contribute significantly to local revenue. In the context of Indonesia's fiscal decentralization, regional governments are increasingly expected to optimize their economic potential to enhance Regional Own Revenue (PAD). This study aims to identify the leading economic sectors in Pulang Pisau Regency, Central Kalimantan, and examine their influence on PAD from 2010 to 2024. The research adopts a quantitative approach using secondary data sourced from the Central Bureau of Statistics. Four analytical methods are employed to determine leading sectors: Location Quotient (LQ), Shift-Share analysis, Klassen Typology, and Overlay analysis. After identifying leading sectors, multiple linear regression is used to assess their impact on PAD. The results show that two sectors—Agriculture, Forestry, and Fisheries; and Construction—are consistently classified as leading sectors based on their high specialization, competitiveness, and structural contribution. Regression analysis reveals that the Agriculture, Forestry, and Fisheries sector has a significant positive effect on PAD, confirming its strategic role in fiscal development. Conversely, the Construction sector shows a negative and significant effect, suggesting limited fiscal retention and low tax linkage within the local economy. These findings highlight the importance of aligning economic development policies with sector-specific fiscal strategies. The study recommends that regional governments prioritize agricultural sector development through infrastructure, value chain integration, and tax system reform. In contrast, regulatory adjustments are needed in the construction sector to enhance its contribution to local revenue, such as through local content requirements and contractor tax enforcement. Future research should incorporate qualitative dimensions and governance factors to deepen the understanding of PAD performance in decentralized regions
The Influence of salary and organizational culture on job satisfaction of iBox Palangka Raya Employees Ferdinand, Ferdinand; Kristinae, Vivy; Mahrita, Ani; Toendan, Rita Yuanita; Tunjang, Hansly; Peridawaty, Peridawaty
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.22435

Abstract

This study aims to analyze the influence of salary and organizational culture on employee job satisfaction at iBox Palangka Raya. Improving job satisfaction is important because it can positively impact employee effectiveness and loyalty, which are influenced by internal organizational factors. Therefore, a quantitative approach was used to examine the relationship between these variables. This study employed a quantitative descriptive method with the aid of SPSS version 23.0 software. The data used were primary data collected through questionnaires from 50 iBox Palangka Raya employees. The analysis showed that salary and organizational culture had a positive and significant influence of 63% on employee job satisfaction. This indicates that the better the salary structure and the stronger the organizational culture implemented, the higher the level of employee job satisfaction. These findings provide practical implications for iBox management to actively pay attention to the salary system and the development of organizational culture to create a conducive work environment. Future research is recommended to consider other variables, such as transformational leadership styles, to gain a more comprehensive understanding
The innovation of traditional dayak culinary products as a strategy to strengthen the creative economy in West Kotawaringin Regency Armando Lampe, Normand; Evelina Buji, Grace; Sopather, Kembara
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.22541

Abstract

Innovation in traditional culinary products plays a crucial role in strengthening the creative economy in Kotawaringin Barat Regency. Traditional cuisine not only reflects local cultural identity but also has the potential to become a tourist attraction that enhances community welfare. The development of the creative economy through culinary innovation encompasses aspects such as presentation, packaging, and digital marketing strategies. However, innovation in this sector still faces various challenges, including limited access to technology, capital constraints, and the dilemma of preserving authenticity while adapting to market trends. Strategic efforts such as training, digital technology utilization, and collaboration with art communities serve as potential solutions. Research findings indicate that appropriate innovation can enhance the competitiveness of traditional cuisine and drive local economic growth. Therefore, a sustainable and collaborative approach is needed to ensure that traditional culinary innovation becomes a driving force for the creative economy in the region.
The influence of financial literacy on personal financial behavior: The moderating role of sociodemographic factors Nugroho, Sanjayanto
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 2 (2025): 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.v5i2.23497

Abstract

In the era of digital finance and increasing economic complexity, financial literacy has become a crucial determinant of individuals’ financial well-being. Despite growing access to financial products and services, many people, including educated individuals, still face challenges in managing their finances effectively due to limited knowledge and poor behavioral discipline. This study aims to examine the effect of financial literacy on personal financial behavior, with sociodemographic factors such as age, gender, income, and marital status serving as moderating variables. The research adopts a quantitative approach using a structured questionnaire distributed to 92 postgraduate management students enrolled in public universities in Surabaya, Indonesia. The sampling method applied was proportionate stratified random sampling, selected from a population of 1,117 students. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS SEM) to evaluate both the measurement and structural models. The results show that financial literacy has a significant and positive effect on personal financial behavior, confirming that individuals with stronger financial knowledge tend to make more responsible financial decisions, including better budgeting, saving, and investment practices. However, sociodemographic factors such as age, gender, income, and marital status do not significantly moderate this relationship, indicating that demographic differences have minimal impact once sufficient financial literacy is achieved. These findings are consistent with behavioral finance theory, which suggests that financial behavior is largely influenced by cognitive and psychological factors rather than demographic characteristics. The study concludes that financial literacy functions as an equalizing factor across demographic groups, emphasizing the importance of enhancing financial education through experiential and digital learning initiatives to promote responsible financial behavior and improve long-term financial resilience among educated populations
From traditional livestock exchange to modern trade systems: The transformation of Dayak economic practices Pelipa, Emilia Dewiwati; Marganingsih, Anna; Bobi, Yopinus; Astikawati, Yunita
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 2 (2025): 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.v5i2.23498

Abstract

This study explores the transformation of the Dayak Desa livestock trading system in Sintang Regency, West Kalimantan, from a traditional barter-based exchange to a modern market-oriented economy. Historically, economic life in the Dayak Desa community was embedded within cultural norms and social relations, reflecting Polanyi’s (2014) concept of the embedded economy. Barter served as the dominant system, with livestock such as pigs and chickens functioning both as food sources and social capital. The renti—a local, body-based measurement unit—was used to determine the value and size of pigs, representing an indigenous knowledge system transmitted through generations. Using a qualitative ethnographic-historical approach, the study draws upon interviews, participant observation, and documentation involving customary leaders and traders. Findings reveal that barter practices reflected social reciprocity rather than profit motives, while the gradual integration of money introduced a hybrid economic system combining traditional and market logics. The conversion of renti to metric kilograms (1 renti ≈ 15–40 kg) illustrates the community’s adaptive response to market modernization while retaining cultural integrity. The persistence of traditional valuation mechanisms signifies the resilience of indigenous economic institutions amid external economic pressures. The study concludes that the Dayak Desa trade system embodies a form of institutional layering, balancing customary governance with modern efficiency. It emphasizes the need to document, preserve, and integrate traditional measurement systems into contemporary market practices to ensure sustainable, culturally grounded economic development. By aligning indigenous economic heritage with modernization, the Dayak Desa community demonstrates that cultural continuity and economic progress can coexist harmoniously
Marketplace credibility and online purchase decisions on Shopee: Evidence from banking professionals in Surabaya Rakhmawati, Dewi
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 2 (2025): 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.v5i2.23500

Abstract

This study examines the influence of marketplace quality and credibility on online purchase decisions among banking professionals using Shopee in Surabaya, Indonesia. In the era of digital transformation, the marketplace has become a critical determinant of consumer trust, particularly for professionals with limited time who rely on efficient and credible online platforms. Using a quantitative approach and Partial Least Squares–Structural Equation Modeling (PLS-SEM), data were collected from 97 bank employees who had made at least one purchase via Shopee. The results indicate that marketplace quality significantly affects credibility, and both variables positively influence purchase decisions. Credibility also partially mediates the relationship between marketplace and purchase decision, suggesting that technological excellence alone is insufficient without the presence of perceived trustworthiness. The model explains 76% of the variance in purchase decisions, indicating substantial predictive power. These findings align with the Unified Theory of Acceptance and Use of Technology (UTAUT2) and the Integrated Trust–Technology Framework, emphasizing that convenience, transparency, and perceived reliability are central to digital consumer behavior. The study contributes to e-commerce and consumer trust literature by providing empirical evidence from an emerging economy context, highlighting the interplay between marketplace design and relational credibility. Practically, e-marketplace operators are encouraged to strengthen their platforms’ credibility through transparent seller verification, secure payment mechanisms, and consistent marketing communication to enhance user trust and loyalty. This research underscores the strategic role of credibility as a psychological bridge connecting marketplace performance with consumer commitment in digital purchasing