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INDONESIA
Journal of Economics, Entrepreneurship, Management Business and Accounting
Published by Sakura Digital Nusantara
ISSN : 29853222     EISSN : 29853168     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economics, Entreprenurship, Management Business and Accounting (JEEMBA) mencakup bidang ekonomi dan keuangan, manajemen bisnis dan akuntansi khususnya bidang akuntansi, manajemen, pasar modal, hukum bisnis, perpajakan, sistem informasi, serta bidang ekonomi dan keuangan lainnya. JEEMBA adalah sebuah jurnal nasional elektronik yang menyediakan forum untuk menerbitkan artikel penelitian asli, artikel review dari kontributor, dan berita teknologi terbaru terkait manajemen, akuntansi dan ekonomi. Jurnal ini mencakup artikel penelitian asli, artikel ulasan, dan komunikasi singkat, termasuk: Akuntansi keuangan Akuntansi sektor publik Auditing Perpajakan Sistem informasi akuntansi Manajemen keuangan, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Perilaku Organisasi, Tata kelola perusahaan, Manajemen Strategis, Manajemen operasi, Kebijakan publik, Manajemen akunting, Pendidikan Manajemen, Manajemen Syariah, Manajemen Pariwisata, Manajemen Hijau, Kewiraswastaan
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 183 Documents
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Governance Mechanisms, Sustainability Reporting, and Investor Confidence: The Mediating Role of Information Risk Andi Aris Mattunruang; Rahmawati Rahmawati; Inayah Abdillah Rabbani; Nurul Afiqah Annas
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i2.897

Abstract

Purpose – This study examines the role of corporate governance mechanisms in reducing information risk and enhancing investor confidence through sustainability reporting. The topic is important as increasing ESG disclosure requirements and market expectations have intensified the need for transparent and credible corporate reporting to mitigate information asymmetry in emerging markets. Design/methodology/approach – Research employs a quantitative approach using panel data from 35 firms listed in the Indeks SRI-KEHATI over the period 2018–2024, resulting in 245 observations. Panel data regression is used to analyze the effect of governance mechanisms on information risk, while Structural Equation Modeling (SEM-PLS) is applied to examine direct and mediating relationships among variables. Finding/Results – The results indicate that governance mechanisms significantly reduce information risk, particularly through independent commissioners, board size, and institutional ownership. Furthermore, information risk plays a significant mediating role in strengthening investor confidence, as lower information asymmetry leads to higher market trust. Originality/Value – This study provides empirical evidence on the mediating role of information risk in the relationship between governance mechanisms and investor confidence within the context of sustainability reporting. The findings highlight that effective governance and transparent ESG disclosure are not only regulatory requirements but also strategic tools to enhance market credibility and investor trust in emerging markets.
Technological Innovation Improves SMEs Performance Through Knowledge Management Practices Rahmawati Rahmawati; Andi Aris Mattunruang; Yonas Ferdinand Riwu
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i2.898

Abstract

Purpose – This study examines how technological innovation influences the performance of SMEs in South Sulawesi through the role of knowledge management. The topic is important as many SMEs are transitioning from traditional business practices to digital platforms, particularly e-commerce, supported by increasing government initiatives. Understanding this transformation provides insights into improving competitiveness and sustainability in emerging markets. Design/methodology/approach – This research employs a quantitative approach using survey data collected from SMEs in South Sulawesi. The study integrates the technology acceptance model to analyze the relationship between innovation, trust, and interest in e-commerce adoption. Data were analyzed using least squares regression to measure the effect of technological innovation on SME performance, with knowledge management as a supporting construct. Finding/Results – The results indicate that SMEs adopting technological innovation demonstrate significantly better performance compared to those that rely on traditional methods. Innovation, supported by effective knowledge management practices, enhances productivity and competitiveness. Originality/Value – This study highlights the strategic role of integrating technological innovation and knowledge management in improving SME performance, offering practical implications for policymakers and business actors in accelerating digital transformation.
Consumer Behavior: A Study on Motorcycle Credit Decisions Yonas Ferdinand Riwu; Sari Angriany Natonis; Viktorianus Mahendra da Lopez; Junita Cestilia Nenabu; Dominikus Kopong Toni Aman
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.899

Abstract

Purpose – This study aims to analyze the influence of Brand Image, Trust, and Experience on consumer credit decisions in FIFGROUP Kupang City. Design/methodology/approach – Quantitative design with purposive sampling and using multiple regression analysis to measure the relationship between these variables. 100 data were collected through a questionnaire survey with purposive sampling tactics, and the data was processed with the help of SPSS V.26. Finding/Results – The results show that Brand Image has a positive influence on credit decisions, where a strong brand image increases consumers' tendency to take credit. In addition, trust proves to be a key factor in building long-term relationships, where consumers' trust in the integrity and transparency of the company greatly influences their decisions. Positive experiences during the credit application process also contribute significantly, with a good experience driving word-of-mouth recommendations. Originality/Value – This research provides suggestions for FIFGROUP to strengthen these three aspects in marketing and customer service strategies to increase conversions and consumer loyalty.
Digital Transformation of Human Resource Management in Enhancing the Competitive Advantage of the Tourism Sector in Riau Iskandar; Risman; Defi Warman; Rizqi Fakhri; Fatkhurahman
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 3 (2026): Volume 4, Issue 3, May 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i3.946

Abstract

Purpose – This study examines the role of Digital Human Resource Management (Digital HRM) in supporting the achievement of competitive advantage within tourism organizations. Design/methodology/approach – A quantitative explanatory approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 150 employees, supervisors, and HR managers in tourism-related organizations in Riau, Indonesia, using purposive sampling. Findings – The findings indicate that Digital HRM is positively related to the development of HR capabilities and organizational competitiveness. In addition, HR capabilities contribute to competitive advantage and serve as a partial mediator in the relationship between Digital HRM and competitive advantage. These results indicate a dual-path mechanism, where Digital HRM contributes both indirectly through capability development and directly through enhanced organizational efficiency. Research limitations/implications – The study is limited by its cross-sectional design, self-reported data, and regional scope. The findings extend the Resource-Based View by highlighting the complementary role of digital systems and human capabilities. Practical implications – Tourism organizations need to combine the use of digital HR systems with ongoing employee development programs in order to maintain their competitive position. Originality/value – This study provides context-specific evidence and clarifies how Digital HRM drives competitive advantage through both direct and mediated pathways.
Digital Advertising and Generation Z Online Spending in Indonesia’s Emerging Market: The Moderating Role of Advertising Relevance Agung Wijoyo; Luh Nadi; Rodhiah
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.951

Abstract

Purpose - The rapid expansion of Indonesia’s digital economy has intensified the strategic role of digital advertising in influencing consumer purchasing behavior, particularly among Generation Z consumers who actively engage with social media and e-commerce platforms. Although personalized and relevance-based advertising systems have become increasingly common, empirical evidence regarding how digital advertising effectiveness influences actual online spending behavior remains limited and inconsistent. This study therefore examines the effect of digital advertising effectiveness on Generation Z online spending behavior and investigates the moderating role of advertising relevance within Indonesia’s emerging digital market. Design/methodology/approach-This study employed a quantitative explanatory approach using a cross-sectional survey design. Data were collected from 420 Generation Z consumers aged 18–27 years who actively participated in online shopping activities. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The conceptual framework was primarily grounded in the Stimulus–Organism–Response (SOR) framework and supported by complementary insights from the Technology Acceptance Model (TAM). Finding/Results - The findings indicate that digital advertising effectiveness positively and significantly influences online spending behavior and emerged as the strongest predictor in the model (β = 0.364, p < 0.001). Advertising relevance also demonstrated a significant direct effect (β = 0.154, p < 0.001) and strengthened the relationship between digital advertising effectiveness and online spending behavior (β = 0.114, p = 0.003). Digital literacy additionally contributed positively to online spending behavior (β = 0.171, p < 0.001). The structural model explained 27.8% of the variance in online spending behavior (R² = 0.278), indicating modest but meaningful explanatory capability. Originality/Value - This study contributes to digital advertising and consumer behavior literature by demonstrating that advertising relevance functions both as a direct behavioral driver and as a contextual enhancer of digital advertising effectiveness in shaping Generation Z online spending behavior within an emerging market context. The findings also highlight the importance of personalization, contextual suitability, and consumer-oriented advertising strategies for improving digital engagement and purchasing outcomes.
The Mediating Role of Fintech Adoption in the Relationship between Financial Literacy, Digital Literacy, and MSMEs’ Financial Performance Reni Anggraeni; Agung Budi; Syifa Juliani Dwi Putri
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.956

Abstract

Purpose — This study investigates whether fintech adoption acts as a mediating mechanism in linking financial literacy and digital literacy to the financial performance of MSMEs. Design/Methodology/Approach — A quantitative survey was conducted involving 400 MSME owners and managers in Banten Province, Indonesia. Data were analyzed using PLS-SEM to examine both direct and indirect relationships among constructs. Findings/Results — The findings indicate that financial literacy did not significantly improve financial performance directly (β = 0.083; p = 0.225). In contrast, digital literacy positively influenced financial performance (β = 0.241; p < 0.001). Both financial literacy (β = 0.318; p < 0.001) and digital literacy (β = 0.354; p < 0.001) significantly increased fintech adoption. Fintech adoption also had a significant positive impact on financial performance (β = 0.401; p < 0.001). Mediation testing confirmed that fintech fully mediated the financial literacy–performance relationship and partially mediated the digital literacy–performance relationship. Originality/Value — This study highlights fintech adoption as a strategic mechanism that transforms literacy capabilities into measurable financial outcomes, extending the understanding of MSME performance in emerging digital economies.
Economic Vulnerability of Small Producers Due to Income Uncertainty and Institutional Asymmetry Fatmawati Sungkawaningrum; Navirta Ayu; Mohamad Abdul Munjid
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.990

Abstract

Purpose – This study examines the economic vulnerability of small-scale producers in Indonesia by analyzing the effects of income uncertainty and institutional asymmetry, while incorporating regulatory certainty as a mediating variable and the internalization of moral values as a moderating variable. The study aims to explain how structural, regulatory, and ethical dimensions influence the sustainability and resilience of small-scale producers. Design/methodology/approach – This study employed a quantitative approach using a survey design involving small-scale producers in Indonesia. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to examine the direct, mediating, and moderating relationships among income uncertainty, institutional asymmetry, regulatory certainty, moral value internalization, and economic vulnerability. Finding/Results – The findings reveal that institutional asymmetry has a strong positive and significant effect on economic vulnerability, indicating that structural market inequality is the primary determinant of vulnerability among small-scale producers. In contrast, income uncertainty does not have a significant direct effect on economic vulnerability, as reflected by the near-zero path coefficient. However, its influence operates indirectly through regulatory certainty as a mediating mechanism. Furthermore, the internalization of moral values moderates the relationship between institutional asymmetry and economic vulnerability by strengthening producers’ adaptive capacity and resilience toward structural market pressures. Originality/Value – This study contributes to the literature by integrating regulatory certainty and moral value internalization into a comprehensive structural model of economic vulnerability among small-scale producers. The findings emphasize the importance of inclusive market institutions, regulatory certainty, and ethical-economic values in reducing inequality and strengthening long-term economic sustainability.
HRM Perspective on Transformational Leadership and Employee Performance: The Mediating Role of Digital Information Technology and Work Environment Usep Suherman; Eri Novari; Husni Rofiq; Suteja Wira Dana Kusuma
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.995

Abstract

Purpose: This study aims to examine and explain the effect of transformational leadership on employee performance, with digital information technology and work environment serving as mediating variables in West Java's Islamic banking sector. Design/methodology/approach: This study employed a quantitative survey design using non-probability purposive sampling. Data were collected from 280 supervisors and employees of Islamic banking institutions in West Java, Indonesia. The proposed hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. Findings: The results demonstrate that transformational leadership has a significant and positive effect on digital information technology adoption, work environment, and employee performance. Specifically, the work environment significantly mediates the relationship between transformational leadership and employee performance, as indicated by the indirect effect coefficient (β = 0.559, p < 0.000). In contrast, the mediating effect of digital information technology was found to be statistically insignificant. This is further supported by a p-value of 0.113, which is greater than the 0.05 significance level. Although transformational leadership encourages the use of digital information technology, technological factors alone do not significantly translate into improved employee performance without a supportive work environment. Research Implications: Islamic banking institutions should strengthen transformational leadership and prioritize a supportive work environment that fosters collaboration and employee well-being. Additionally, investments in digital technology must be accompanied by organizational improvements to maximize their impact on employee performance. Originality/Value: This study contributes to leadership and HRM literature by proving that in Islamic banking, the work environment is a much stronger mediator than digital information technology in explaining how transformational leadership enhances employee performance.
Transactional Justice and Customer Satisfaction in Cafés: An Islamic Ethical Perspective: An Islamic Ethical Perspective Adib Susilo; Iqbal Imari; Rahmad Hakim; Atha Mahdi Muhammad
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1026

Abstract

Purpose – This study aims to investigate the determinants of customer satisfaction in the café industry by analyzing the relationships between product and service quality, promotion, hospitality, price perception, and satisfaction. Furthermore, it seeks to interpret these marketing dynamics through the lens of Islamic commercial ethics to understand the ethical foundations of consumer exchange. Design/methodology/approach – A quantitative approach was employed using a survey of 124 café customers in Indonesia. The data were analyzed through a two-stage approach: Exploratory Factor Analysis (EFA) to identify underlying constructs, followed by Structural Equation Modeling (SEM) to validate the measurement model and test the structural hypotheses. The model's validity was confirmed through Confirmatory Factor Analysis (CFA). Finding/Results – The results indicate that product and service quality significantly influence price perception, which in turn significantly dictates customer satisfaction. Conversely, promotion and hospitality do not significantly affect price perception. The findings reveal that satisfaction is primarily shaped by value congruence and transactional justice. From an Islamic ethical perspective, satisfaction emerges when there is just equivalence (ʿadl) and mutual consent (ridha) regarding the price-value exchange, while hospitality acts as benevolence (ihsan) that complements but does not determine economic valuation. Originality/Value – This study contributes to the literature by linking perceived price fairness with Islamic commercial ethics (ʿadl, ridha, and ihsan). It shifts the understanding of customer satisfaction from a purely emotional or persuasive marketing outcome to an ethical approval of exchange grounded in transactional justice. The study is limited by its specific focus on the café industry and a relatively small sample size drawn through convenience sampling, which may affect generalizability. Future research should involve a larger, more diverse demographic and consider longitudinal data to observe changes in ethical consumption patterns over time.
Public Expenditure and Poverty Dynamics in Central Sulawesi: Evidence from Panel Data Analysis (2015–2024) Dede Arseyani; Patta Tope; Suparman; Rita Yunus
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1030

Abstract

Purpose –This study examines the effect of sectoral public expenditure comprising health, education, social protection, village fund (Dana Desa), and capital infrastructure expenditure on poverty dynamics across 13 districts/cities in Central Sulawesi Province, Indonesia, over the period 2015–2024. Design/methodology/approach – Using balanced panel data (N=13, T=10, NT=130), this study estimates a Fixed Effect Model (FEM) with Driscoll-Kraay standard errors robust to heteroscedasticity, serial autocorrelation, and cross-sectional dependence. The Chow Test (F=80.014; p<0.001) confirms the relevance of individual effects, and the Hausman Test (Chi²=4.469; p=0.484) does not reject the Random Effect specification; nevertheless, FEM is retained on theoretical grounds because district-specific unobserved heterogeneity is expected to correlate with fiscal allocations. Diagnostic tests confirm serial autocorrelation (Breusch-Godfrey: χ²=53.775; p<0.001) and cross-sectional dependence (Pesaran CD: z=5.750; p<0.001), justifying Driscoll-Kraay inference. Two nested model specifications are estimated: Model 1 (health, education, social protection) and Model 2 (all five fiscal variables including Dana Desa and capital expenditure). All expenditure variables are deflated using the regional CPI (base year 2018=100), and the Dana Desa variable is transformed as ln(Dana Desa + 1) to accommodate the structural zero values for Kota Palu. Finding/Results – All fiscal expenditure variables are measured as total district-level real expenditure (deflated by CPI, base year 2018=100); population size is controlled for implicitly through district fixed effects. In Model 1, health expenditure is the only variable that consistently and significantly reduces poverty (coefficient = −2.178; p<0.001). In the full Model 2, health expenditure retains its negative direction but with only marginal significance (coefficient = −1.552; p=0.076), indicating weaker evidence in the full specification. Capital expenditure (+1.499; p<0.001) and social protection (+0.822; p=0.003) are significant in Model 2. Education expenditure shows no significant short-to-medium-term effect across both models. Village Fund (Dana Desa) loses significance after CPI deflation, indicating that earlier nominal-data findings likely reflect spurious inflation-driven correlations rather than genuine real welfare effects. Originality/Value – This study provides the first CPI-deflated panel analysis of multi-sectoral public expenditure and poverty in Central Sulawesi, addressing methodological gaps in the existing literature. The findings have important implications for regional fiscal policy reform in Eastern Indonesia, particularly regarding the spatial reallocation of capital expenditure and governance strengthening for the Village Fund (Dana Desa).

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