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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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Modeling Sustainable Consumer Behavior among Generation Z in Bogor City Rumna; Hari Gursida; Doni Wihartika
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.v4i3.1068

Abstract

Purpose – This study develops and tests an integrative model of sustainable consumer behavior (SCB) among Generation Z in Bogor City by examining the influence of Emotional Intelligence (EI), Social Influence (SI), and Perceived Value Alignment (PVA) on SCB through Sustainable Consumer Intention (SCI) mediation. Theoretically, this research extends the Theory of Planned Behavior (TPB) by integrating affective, social, and value alignment dimensions. Design/methodology/approach – This quantitative research uses a survey of 401 Generation Z students in Bogor City which was analyzed with SEM-PLS. Finding/Results – The results showed that EI and PVA had a significant positive effect on SCI and SCB, while SI had no direct effect on SCB. The model demonstrated a very high predictive ability for sustainable consumer behavior (0.873), indicating that the influence of external factors and emotional capacity is mediated by behavioral intentions before manifesting in sustainable consumption actions. SCI emerged as the most dominant mediator, confirming the critical role of behavioral intentions in translating social influences into sustainable consumption behavior. Originality/Value – This research provides an integrative framework that extends TPB by combining EI, SI, and PVA to explain sustainable consumer behavior, offering theoretical insights and practical implications for promoting sustainable consumption among Generation Z.
Information and Communication Technology as a Mediator of Infrastructure, Labor Quality, and Investment Effects on Regional Economic Growth in Indonesia Wiyan Mailindra; Syamsurijal Tan; Heri Berta; Syaparuddin
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.v4i4.1070

Abstract

Purpose – Modern economic growth relies not only on physical accumulation but also on digital integration. This paper examines how Information and Communication Technology (ICT) acts as a mediator in the relationship between conventional macroeconomic variables infrastructure, labor quality, domestic investment (PMDN), and foreign investment (PMA) and economic growth in Indonesia. Design/methodology/approach – This quantitative study uses panel data from 34 provinces in Indonesia during the period 2018–2024 (238 observations). The study applies panel data econometric methods to analyze the mediating role of ICT in the relationship between infrastructure, labor quality, investment, and regional economic growth in Indonesia. Finding/Results – The results show that infrastructure, labor quality, PMDN, PMA, and ICT significantly contribute to economic growth in Indonesia. ICT significantly mediates the effects of infrastructure, PMDN, and PMA on economic growth, but does not significantly mediate the relationship between labor quality and economic growth. Originality/Value – This study introduces IP-TIK as the "missing link" explaining why traditional macro variables often fail to yield optimal growth in developing regions. The main take-home message is that physical infrastructure and investments must be integrated with digital ecosystem development to achieve inclusive economic growth.
Strengthening Firm Value through ESG Assurance, Internal Audit, and Enterprise Risk Management: Asessing Audit Quality as Potential Boundary Condition Icih; Sulis Setiawati; Norhanizah Johari; Sri Mulyati
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.v4i4.1072

Abstract

Purpose – This study examined the influence of ESG assurance, internal audit and  enterprise risk management on firm value and analyzed the role of audit quality as a moderating variable. The study was conducted on basic materials companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period, using agency theory and signaling theory. Design/methodology/approach – The research employed a quantitative method. The sample was selected using purposive sampling within the basic materials sector. Firm value was measured using Tobin's Q, ESG assurance was measured using the existence of external assurance, internal audit implementation was proxied by its implementation indicators, ERM was measured using a strategy-based and operations-based index, and audit quality was measured using the reputation of the Public Accounting Firm. Data were analyzed using moderated regression analysis (MRA). Finding/Results – The F-test results demonstrate that the regression model is overall statistically significant in explaining firm value. Individually, however, only internal audit implementation exerts a significant positive effect on firm value, whereas ESG assurance and ERM do not exhibit partial significance. This indicates that the simultaneous significance of the model is primarily driven by the robust individual contribution of internal audit practices. Originality/Value – This study contributes to the governance and sustainability literature by providing evidence from the basic materials sector, a high-risk and capital-intensive industry. The findings highlight the importance of internal audit implementation as a governance mechanism that is directly valued by investors, while ESG assurance and ERM appear to have limited individual relevance in market valuation. The results also suggest that governance mechanisms may be more effective when implemented collectively rather than separately. Practical implications emphasize the need for stronger integration between internal audit, risk management, and sustainability practices, while regulators may consider enhancing ESG reporting standards to improve transparency and comparability.
Driving Aceh’s Economic Growth through Digital Finance and MSME Credit: Empirical Evidence Yasrizal Yasrizal; Mahrizal; Said Mahdani; Sailal Arimi; Sri Rosmiati Sani
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.v4i4.1075

Abstract

Purpose: This study examines district/city-level economic growth in Aceh Province by analyzing the roles of financial inclusion, MSME credit, payment digitalization, inflation, and unemployment. It highlights that regional growth is increasingly shaped by the productive use of financial services and digital payment systems, not merely by financial access. Design/methodology/approach: This study employs a quantitative approach using balanced panel data from 23 districts/cities in Aceh Province during 2020–2025, yielding 138 observations. The analysis applies a Fixed Effects Model and uses Driscoll-Kraay robust standard errors to correct for heteroskedasticity, serial autocorrelation, and cross-sectional dependence. The 2025 observations are treated as projected data estimated using linear trend extrapolation based on the latest available official data. The projected variables include economic growth, financial inclusion, payment digitalization, MSME credit, inflation, and unemployment. Findings: The findings indicate that payment digitalization shows the strongest positive association with district/city-level economic growth in Aceh Province. MSME credit is also positively associated with regional growth, while unemployment shows a negative association. Inflation is positively associated with growth during the study period, possibly reflecting demand-driven economic activity. Financial inclusion shows a negative and statistically significant coefficient, suggesting that financial access has not yet been effectively transformed into productive financial use. Originality/value: This study contributes to the regional finance-growth literature by showing that payment digitalization is a stronger driver of district/city-level economic growth than general financial inclusion. The findings emphasize that financial access alone is insufficient unless it is transformed into productive-use inclusion through digital payments, MSME financing, and employment-oriented policies.
Determinants of Tourists’ Willingness to Pay for Tenun Ikat NTT: Uniqueness, Credibility, and Authenticity Fety Fazriati Rakhman; Nanang Suryadi; Radityo Putro Handrito
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.v4i4.1080

Abstract

Purpose – This study examines the effects of perceived uniqueness and perceived credibility of geographical indication label on tourists’ willingness to pay for tenun ikat NTT, with perceived authenticity as a mediating variable. The study grounded in Signaling Theory to explain the mechanism of consumer behavior in the purcahase decision-making process for cultural product. Design/methodology/approach – A quantitative explanatory design was employed using a cross-sectional survey of 235 tourists’ seleceted through purposive sampling. Data were analyze using Partial Least Square-Structural Equatoin Modeling (PLS-SEM) using SmartPLS 4.0 software to test both direct and indirect relationships among the construcs. Finding/Results – The results indicates that perceived credibility of GI label has a direct significant positive effect on willingness to pay and perceived authenticity. Perceived uniqueness and perceived credibility of GI label has a direct significant positive effect on perceived authenticity. Perceived uniqueness and perceived authenticity does not directly affect willingness to pay, and mediation analysis shows that perceived authenticity does not mediate the relationships between perceived uniqueness, perceived credibility of GI label, and willingness to pay. The findings indicate that GI label credibility is the only significant direct predictor of willingness to pay, suggesting that institutional trust signals may be more influential than symbolic cultural attributes in shaping tourists' valuation of cultural heritage products. Originality/Value – This study is also conducted to fill the research gap, where studies examining the role of geographical indication labels are still very limited, especially in the cultural craft industry in Indonesia. This study contributes to signaling theory by demonstrating that consumer perceived authenticity as consumers' perception of purchasing behaviour is developed through trust in the GI label's credibility.
The Role of Satisfaction in Mediating the Association of Pesantren Brand Image and Price Fairness on Customer Loyalty in Pesantren Cooperatives Muhammad Alaudin; Abu Yasid; Iskandar Ritonga
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.v4i4.1088

Abstract

Purpose – This study examines the association between pesantren brand image and price fairness with customer loyalty in pesantren cooperatives in East Java, with customer satisfaction as a mediating variable. This study is important because pesantren cooperatives operate not only as business institutions, but also as institutions representing religious and social values that may be associated with customer loyalty.   Design/methodology/approach – This study employed a quantitative method using a cross-sectional approach. Data were collected through online questionnaires distributed to consumers who had experience purchasing products at pesantren cooperatives in East Java. A total of 209 respondents participated in this study, and the data were analysed using SEM-PLS to examine the relationships among variables. Finding/Results – The results indicate that pesantren brand image is positively and significantly associated with customer loyalty (β = 0.213) and customer satisfaction (β = 0.323). Price fairness is similarly positively and significantly associated with customer loyalty (β = 0.208) and customer satisfaction (β = 0.279). Customer satisfaction is the strongest direct predictor of customer loyalty (β = 0.411). Mediation analysis reveals that customer satisfaction partially mediates the relationship between pesantren brand image and customer loyalty (β = 0.067) and the relationship between price fairness and customer loyalty (β = 0.166), with the latter demonstrating a substantially stronger mediating role.    Research Implications/Limitations – The findings provide additional insights into the application of satisfaction-mediated loyalty models within faith-based cooperative settings. However, the cross-sectional design limits the causal interpretation of the observed relationships. In addition, the focus on pesantren cooperatives in East Java limits the broader generalizability of the findings. Originality/Value – This study extends customer loyalty research within the context of pesantren cooperatives and highlights the importance of religious institutional image and fair pricing in their positive association with customer satisfaction and loyalty.
Digital HRM Transformation Improves Employee Performance through Digital Competence Irvan Rolyesh Situmorang; Petrus Loo
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.v4i4.1095

Abstract

Purpose – This study investigates how digital transformation in human resource management contributes to employee performance by emphasizing the role of digital competence within organizational work systems. The study is conducted in the context of organizations in Medan that have increasingly adopted digital-based HR practices. Design/methodology/approach – A quantitative explanatory approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected through questionnaires distributed to employees who had experience using digital HR systems, including electronic attendance, online training platforms, and digital performance evaluation systems. Finding/Results – The findings demonstrate that digital HRM transformation positively influences employee digital competence and employee performance. Digital competence also shows a significant contribution to improving employee performance. In addition, the mediation analysis confirms that digital competence partially mediates the relationship between digital HRM transformation and employee performance, indicating that technological implementation becomes more effective when supported by employees’ digital capabilities. Originality/Value – This study offers a broader understanding of digital transformation by positioning digital competence as a strategic organizational capability rather than merely an individual technical skill. The findings provide practical insights for organizations seeking to align technological transformation with human capability development in order to achieve sustainable performance improvement
The Influence of Pos Indonesia’s New Logo and Service Quality on Service Use Intention: The Mediating Role of Brand Image in the Pospreneur Webinar Community Johni Eka Putra; Vanessa Gaffar; Lili Adi Wibowo; Toni Heryana; Agus Fathurohman Handoyo; Ihwan Sutardiyanta
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.v4i4.1104

Abstract

Purpose – This study examines the influence of Pos Indonesia’s new logo and service quality on the intention to use Pos Indonesia services, with brand image as an intervening variable. This topic is important because Pos Indonesia has renewed its visual identity as part of its transformation, while consumer intention in service industries is influenced not only by visual elements but also by service experience and brand perception. Design/methodology/approach – This study employed a quantitative approach with an explanatory survey design. Primary data were collected through questionnaires distributed to members of the Pospreneur Webinar Community. The research variables included the new logo, service quality, brand image, and intention to use services. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test direct and indirect relationships among variables. Finding/Results – The findings show that the new logo has a significant positive effect on brand image, but does not directly have a significant effect on intention to use services. Service quality has a significant positive effect on both brand image and intention to use services. Brand image also significantly influences intention to use services and mediates the relationship between the new logo and service quality toward intention to use services. Originality/Value – This study indicates that logo renewal can strengthen brand image, but consumer intention to use services is more strongly driven by service quality and positive brand perception. Therefore, rebranding should be supported by consistent service improvement.
Location is Destiny? Unravelling the Income Gap of Gig Workers in Indonesia with Blinder-Oaxaca Decomposition Hendry Cahyono; Kukuh Arisetyawan; Yusmiaty Sabang; Fariz Al Thoriq; Ardika Tristyanto; Zain Fuadi Muhammad RoziqiFath; Nur Azirah Zahida Mohamad Azhar
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.v4i4.1111

Abstract

Purpose – The objective of this study is to analyze and identify key factors of the income gap between gig workers in urban and rural areas in Indonesia. Secondary data from the 2023 National Socioeconomic Survey (Susenas) was used in this study. Design/methodology/approach – Data analysis was conducted by applying the Blinder-Oaxaca decomposition method to separate the sources of income inequality into components explained by differences in characteristics (endowments) and unexplained components (discrimination or non-observable factors). A robust regression model was also used to ensure the accuracy of the estimates. Finding/Results – This study reveals that gig workers in urban areas have significantly higher incomes (around 12%) than their counterparts in rural areas. Most of this gap is due to differences in characteristics (explained component), particularly access to digital technology and education levels. However, the unexplained component is also significant, indicating differences in market value or discrimination against the same characteristics in both regions. Other factors such as full-time employment, white-collar jobs, male gender, and marital status also positively affect income levels. Originality/Value – The value of this research lies in its primary focus on the long-term impact of spatial inequality among gig workers, as well as its comprehensive use of the Blinder-Oaxaca method in the context of the Indonesian gig economy to describe the sources of this inequality in detail
Beyond Knowledge: The Moderating Role of Investment Literacy in Biases and Irrational Investment Decision-Making Wahyu Febri Ramadhan Sudirman; Rinda Fithriyana; Mohd Winario; Nana Sari; Puji Ananda Irvan
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.v4i4.1113

Abstract

Purpose – This study investigates irrational investment behavior among individual stock investors in the Indonesian capital market, with particular attention to the role of investment literacy. Grounded in behavioral finance theory, the research examines how cognitive biases—namely availability bias, overconfidence bias, and herding bias are associated with irrational investment decision-making and assesses whether investment literacy moderates these relationships. As an additional analysis, the study also explores potential gender differences in the proposed relationships. Design/methodology/approach – This study employed a quantitative research design and utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the relationships among the proposed constructs and test the moderating effects. Data were collected from 756 Indonesian stock investors through structured online and offline questionnaires. CMB preventive strategies were implemented to reduce the risk of common method bias (CMB). Findings – The results show that while investing literacy was inversely correlated with irrational investment decision-making, availability bias, overconfidence bias, and herding prejudice were favorably correlated. Additionally, the association between availability bias and irrational investment decision-making was considerably mitigated by investment literacy; a lesser relationship between availability bias and irrational investment decision-making was linked to higher levels of investment literacy. The associations between herding bias and overconfidence bias, however, were not substantially mitigated by financial literacy. There were no discernible variations between male and female investors in the structural linkages analyzed, according to the supplementary Multi-Group Analysis (MGA), indicating that the observed associations function equally across gender groups. Originality/Value – This study adds to the body of research on behavioral finance by showing that investment literacy plays a crucial boundary condition in the relationship between availability bias and irrational investment decision-making, but it has no discernible moderating effect in the relationships between herding bias and overconfidence bias. The study offers a more comprehensive understanding of the circumstances in which financial knowledge is linked to lower levels of irrational investment decision-making by incorporating cognitive biases, objective investment literacy, and an additional gender-based comparison within an emerging market setting

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