Journal of Economics, Entrepreneurship, Management Business and Accounting
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
Articles
183 Documents
<![CDATA[Regional Investment, Leverage, and Financial Independence in Central Sulawesi ]]>
<![CDATA[Andi Aidir Arsy]]>;
<![CDATA[Dewi Salmita]]>;
<![CDATA[Muhammad Syafaat]]>;
<![CDATA[Noval]]>;
<![CDATA[Noor Riefma Hidayah]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 3 (2026): Volume 4, Issue 3, May 2026 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v4i3.1033
<![CDATA[Purpose - This study examines the association between regional investment, leverage, and regional financial independence within the fiscal decentralization framework. Design/methodology/approach - A quantitative associative approach is employed using pooled panel data from 13 regency and municipal governments in Central Sulawesi Province during 2018–2024. The relationships among variables are analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with WarpPLS. The analysis is grounded in fiscal decentralization theory and agency theory to explain local government financial management behavior. Finding/Results – The results indicate that regional investment and leverage are positively and significantly associated with regional financial independence in the pooled PLS-SEM model. Long-term investment is related to stronger fiscal capacity, while leverage may serve as a supportive financing instrument when managed prudently. Together, both variables explain a moderate proportion of the variation in regional financial independence. Originality/Value - This study contributes empirical evidence on how regional investment and leverage are linked to local fiscal autonomy in Central Sulawesi, an underrepresented provincial context in Indonesian local government finance studies. The findings provide practical insights for local governments to improve productive long-term investment and maintain prudent liability management. This study is limited to one province and two explanatory variables; therefore, future research may expand regional coverage and include governance quality, revenue effectiveness, transfer dependence, and expenditure efficiency.]]>
<![CDATA[Local Governance Strengthens Social Assistance's Impact on Sumatra's Poor Households' Welfare ]]>
<![CDATA[Husna Purnama]]>;
<![CDATA[Ahmad Dhea Pratama]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 3 (2026): Volume 4, Issue 3, May 2026 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v4i3.1040
<![CDATA[Purpose – This study examines the association between social assistance programs,, namely the Family Hope Program (PKH) and Non-Cash Food Assistance (BPNT,), and household consumption expenditure among the poor, while accounting for the role of regional financial management quality. Design/methodology/approach – The dependent variable is household consumption expenditure of the poor at the provincial aggregate level, measured in annual real terms. This study employs panel data from 10 provinces in Sumatra, Indonesia, for the period 2020–2025. Estimation is conducted using Ordinary Least Squares (OLS) and Moderated Regression Analysis (MRA) within a fixed-effects framework to assess interaction effects between social assistance variables and financial governance quality. Findings – The results show that the realization of PKH and BPNT beneficiaries is positively associated with household consumption expenditure among the poor. This association is stronger in provinces with higher-quality regional financial management. Budget realization is also positively associated with consumption expenditure. In addition, the Regional Financial Management Index (IPKD) strengthens the association between social assistance and household expenditure. These findings are associative in nature and based on aggregated provincial-level panel data. Originality/value – This study underscores the importance of financial governance quality in shaping the effectiveness of social assistance programs. It offers an integrated policy perspective by emphasizing the complementary roles of targeting accuracy, budget execution, and institutional capacity in improving economic conditions among poor households.]]>
<![CDATA[Budget Transparency in Indonesia Case: Implications for Economic Performance and Growth ]]>
<![CDATA[Donny Teguh Santoso Junias]]>;
<![CDATA[Made Denny Oktariyana]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v4i4.1045
<![CDATA[Purpose – This study investigates the role of budget transparency in enhancing economic performance and growth in Indonesia. It specifically examines how informational openness in public financial management influences government accountability and economic outcomes, measured by Gross Domestic Product and per capita income growth. Design/methodology/approach – This research employs a quantitative approach using pooled statistical data. The analysis integrates the International Budget Partnership’s Open Budget Index 2006-2024 with national economic indicators obtained from the Central Bureau of Statistics and the Ministry of Finance of the Republic of Indonesia. The constructs were analyzed using multiple regression analysis. Finding/Results – The results demonstrate that greater budget transparency has a positive and significant impact on economic performance and economic growth. Transparency is identified as an essential mechanism for optimizing resource allocation and fostering fiscal responsibility. Originality/Value – This study contributes to the theoretical frameworks of Contingent Approach, Agency Theory, Governance Theory, and Economic Growth Theory by providing empirical evidence from the Indonesian context. It underscores that budget transparency is not merely an administrative requirement but a critical, strategic driver of sustainable economic development.]]>
<![CDATA[Modeling Green Customer Loyalty in Sustainable Hospitality: The Mediating Role of Customer Satisfaction in Green Hotels in Yogyakarta ]]>
<![CDATA[Nining Yuniati]]>;
<![CDATA[Alfatika Citra Rahadevi]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v4i4.1046
<![CDATA[Purpose – This study examines the formation of green customer loyalty in sustainable hospitality, particularly in green hotels. Despite increasing environmental awareness among consumers, green hotels often face a paradox of perceived lower comfort and higher prices. This raises questions about whether environmentally conscious customers truly become loyal and what mechanisms drive such loyalty. Design/methodology/approach – This research employs a quantitative approach using survey data collected from 153 hotel guests in Yogyakarta, Indonesia. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the relationships between green purchase decisions, customer satisfaction, and customer loyalty, including the mediating effect of satisfaction. Findings/Results – The results show that green customer loyalty is not directly influenced by green purchase decisions but is fully mediated by customer satisfaction. This indicates that environmental awareness alone is insufficient to generate loyalty without a satisfying service experience. Originality/Value – This study proposes a value–experience–loyalty framework, highlighting customer satisfaction as the key mechanism linking environmental values to loyalty. The findings contribute to the literature by clarifying the indirect formation of green loyalty and provide managerial implications for designing meaningful and engaging green service experiences to enhance customer retention.]]>
<![CDATA[Digital Readiness Catalyzing Halal Practices and Digital Payment for MSME Financial Performance ]]>
<![CDATA[Rachmaniar Myrianda Dwiputri]]>;
<![CDATA[Ike Irawati]]>;
<![CDATA[Eka Pariyanti]]>;
<![CDATA[Agapito Barros]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v4i4.1054
<![CDATA[Purpose – This study examines how halal practices and digital payment adoption influence the financial performance of micro and small enterprises. The increasing integration of halal standards and digital technology in business operations raises questions about how these factors jointly contribute to performance, particularly in transaction-intensive sectors. Design/methodology/approach – A quantitative approach was employed using survey data collected from 167 micro and small enterprise owners in Bekasi City. Data were analyzed using Structural Equation Modeling (SEM) to test direct, mediating, and moderating relationships among variables. Finding/Results – The results show that halal practices positively affect financial performance, while digital payment does not have a direct effect. Transaction efficiency significantly improves financial performance and mediates the effects of both halal practices and digital payment. Digital readiness strengthens the relationships between halal practices, digital payment, and transaction efficiency. Originality/Value – This study highlights the critical role of transaction efficiency as a mechanism linking operational practices and technology to financial outcomes. It also emphasizes digital readiness as a key capability that enhances the effectiveness of both halal compliance and digital payment adoption in improving MSME performance.]]>
<![CDATA[Marketing Strategies for Traditional Batik Products: A Case Study of Baduy Batik ]]>
<![CDATA[Dhany Isnaeni Darmawan]]>;
<![CDATA[Yoga Adiyanto]]>;
<![CDATA[Deni Sunaryo]]>;
<![CDATA[Achmad Fazi Alam]]>;
<![CDATA[Iman Hickmatullah]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v4i4.1055
<![CDATA[Purpose – The purpose of this study is to analyze and formulate effective marketing strategies for Baduy Batik as a traditional cultural product in the contemporary fashion market while maintaining its cultural authenticity. The study examines the internal and external factors influencing the marketing performance of Baduy Batik and identifies strategic approaches to enhance its competitiveness. Design/methodology/approach – This study employs a qualitative case study approach. Data were collected through in-depth interviews with Baduy Batik artisans, business actors, and consumers. The collected data were analyzed using SWOT analysis to identify the key strengths, weaknesses, opportunities, and threats affecting the marketing of Baduy Batik and to formulate appropriate marketing strategies. Findings/Results – The findings indicate that the distinctive cultural identity of Baduy Batik represents its primary competitive advantage in the fashion market. However, limited market access, insufficient promotional activities, and consumer perceptions of Baduy Batik as an overly traditional product remain significant challenges. The study proposes an integrated marketing strategy that combines cultural storytelling, social media marketing, e-commerce utilization, and collaboration with fashion designers to expand market reach while preserving the traditional values embedded in the product. Originality/Value – This study contributes to the literature by demonstrating how traditional cultural products can adapt to contemporary market dynamics through innovative yet culturally sensitive marketing strategies. It also provides practical insights for artisans, policymakers, and business practitioners seeking to balance commercial development with the preservation of local cultural heritage.]]>
<![CDATA[Visionary Leadership and Teacher Competence in Enhancing Teacher Performance: The Mediating Role of Knowledge Sharing ]]>
<![CDATA[Indah Puji Lestari]]>;
<![CDATA[Djoko Soelistya]]>;
<![CDATA[Moh. Agung Surianto]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v4i4.1060
<![CDATA[Purpose – This study aims to analyze the influence of visionary leadership and teacher competence on teacher performance with knowledge sharing as a mediating variable at SMA Negeri 1 Parengan, Tuban Regency. Design/methodology/approach – This study used a quantitative approach with an explanatory design. Data were collected through questionnaires to 38 teachers with a saturated sampling technique. Data analysis used the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS). Finding/Results – The results showed that visionary leadership had a positive and significant effect on knowledge sharing and teacher performance. Teacher competence was also proven to have a positive and significant effect on knowledge sharing and teacher performance. In addition, knowledge sharing had a positive and significant effect on teacher performance. The results of the mediation test showed that knowledge sharing acted as a partial mediating variable in the relationship between visionary leadership and teacher competence on teacher performance. These findings indicate that improving teacher performance is not only influenced by the principal's leadership and individual competence, but also by the culture of knowledge sharing that develops in the school environment. Originality/Value – Therefore, strengthening visionary leadership and developing teacher competence needs to be accompanied by the creation of an effective knowledge sharing culture to optimally improve teacher performance.]]>
<![CDATA[Digital Work Pressure, Workplace Well-Being, and Retention Intention among Generation Z Employees: A Qualitative Study ]]>
<![CDATA[Niken Widyastuti]]>;
<![CDATA[Bambang Irjanto]]>;
<![CDATA[Afnina Afnina]]>;
<![CDATA[Yulina Astuti]]>;
<![CDATA[Muhammad Zulkarnain]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v4i4.1063
<![CDATA[Purpose: This study aims to explore the experiences of Generation Z employees within digital work environments, focusing specifically on digital work pressure, workplace well-being, and retention intention. Design/methodology/approach: A qualitative approach utilizing an exploratory design and a constructivist paradigm was employed. Data were gathered through semi-structured in-depth interviews with 20 Generation Z employees working in digitally-based organizations in Yogyakarta. Participants were selected via purposive sampling, and the data were analyzed using reflexive thematic analysis. Findings/Results: The analysis identified four core themes: (1) digital work pressure as a normalized strain within digital work cultures; (2) constant connectivity and the blurring lines between work and personal life; (3) the ambivalent effects of digital work pressure on productivity and mental exhaustion; and (4) workplace well-being as an interpretive mechanism in shaping retention intention. While digital technology is perceived to enhance flexibility and productivity, continuous connectivity induces mental fatigue and challenges work-life balance. The intent to remain within an organization is evaluated through the quality of work experiences, organizational support, self-development opportunities, and work-life harmony. Originality/Value: This study enriches the literature on the digital work experiences of Generation Z and offers practical insights for organizations to design digital work policies that support employee well-being and reinforce retention.]]>
<![CDATA[Integrity As A Shield Against Fraud In Activity Management Unit (AMU) Fund Management: Empirical Evidence From Sragen Regency ]]>
<![CDATA[Heppy Purbasari]]>;
<![CDATA[Kusuma Wijayanto]]>;
<![CDATA[Syahrina Noormala Dewi]]>;
<![CDATA[Rizky Ramadhan Wibisono]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v4i4.1064
<![CDATA[Purpose – This study seeks to assess and analysis the impact of competence, internal control systems, and anti-fraud awareness on fraud prevention, while also examining the role of integrity as a moderating variable. Design/methodology/approach – This study employs a quantitative methodology, encompassing a population of 18 AMU in Sragen Regency and a sample of 48 respondents, which includes the chairindividual, secretary, treasurer, verification team, and supervisory board of AMU. This research utilises primary data. The data analysis method employs multiple regression analysis and Moderated Regression Analysis (MRA) utilising the SPSS application. Finding/Results – The internal control system and anti-fraud awareness impact fraud prevention; however, competence does not affect fraud prevention. Integrity has been demonstrated to enhance the impact of anti-fraud awareness on fraud prevention. Nonetheless, integrity cannot mediate the relationship between competency and the internal control system about fraud prevention. These findings suggest that fraud prevention relies not only on technical measures and organisational controls but also on enhancing the integrity and ethical conduct of individualnel within the company. Originality/Value – This research’s originality is in examining integrity as a moderating variable in fraud prevention at AMU, a local community fund management institution.]]>
<![CDATA[Digital Fatigue in the Teaching Profession: The Role of Workload and Technostress on Teacher Performance through Work-Family Conflict and Burnout ]]>
<![CDATA[Indra Dwi Sukmawati]]>;
<![CDATA[Rahmat Agus Santoso]]>;
<![CDATA[Abdul Kholid Achmad]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 3 (2026): Volume 4, Issue 3, May 2026 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v4i3.1067
<![CDATA[Purpose – This study aims to analyze the phenomenon of digital fatigue in the teaching profession by examining the influence of workload and technostress on teacher performance through work-family conflict and burnout as mediating variables. Design/methodology/approach – This study employed a quantitative approach with an explanatory research design. The population consisted of 38 senior high school and vocational high school teachers in Kebomas District, Gresik. Because the population was relatively small, saturated sampling was applied, involving all teachers as respondents. Data were collected through a structured questionnaire using a five-point Likert scale and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). Finding/Results – The results revealed that workload had a significant negative effect on teacher performance (β = -0.231; p = 0.005), while technostress also had a significant negative effect on teacher performance (β = -0.267; p = 0.002). Furthermore, workload significantly increased work-family conflict (β = 0.421; p < 0.001), and technostress also significantly increased work-family conflict (β = 0.398; p < 0.001). Work-family conflict had a significant positive effect on burnout (β = 0.512; p < 0.001), whereas burnout had a significant negative effect on teacher performance (β = -0.478; p < 0.001). Mediation analysis indicated that work-family conflict and burnout acted as significant mediators. Originality/Value – This study contributes to the literature by developing and empirically testing an integrated model that explains how digital work demands affect teacher performance through sequential psychological processes involving work-family conflict and burnout. The findings extend the Job Demands–Resources (JD-R) Theory by demonstrating the interconnected roles of work-family conflict and burnout as serial mediators.]]>
