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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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Local Religious Traditions and Community Participation in Islamic Social Finance in Madura Fahrurrozi Fahrurrozi; Farid Firmansyah; Wasilul Chair
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.v4i4.1118

Abstract

Purpose – This study examines the role of local religious traditions in supporting Islamic social finance practices in Madura, Indonesia, with community participation as a mediating variable. It addresses the limited quantitative evidence on the socio-cultural foundations of Islamic social finance. Design/methodology/approach – A post-positivist quantitative approach was employed using quantitised interview data from 250 active or former koloman participants across four districts in Madura. Data were coded into three constructs—Local Religious Traditions (LRT), Community Participation (CP), and Islamic Social Finance Practices (ISF)—and analysed using partial least squares structural equation modelling (PLS-SEM). Findings/Results – Local religious traditions positively influence community participation and Islamic social finance practices, while community participation also has a significant positive effect on Islamic social finance practices. Furthermore, community participation partially mediates the relationship between local religious traditions and Islamic social finance practices. These findings indicate that koloman serves as an important socio-religious institution that strengthens collective fundraising, social assistance, and community-based productive support. Originality/Value – This study contributes to the Islamic social finance literature by integrating local religious traditions, community participation, and Islamic social finance practices into a single quantitative model. It demonstrates that koloman functions as a form of spiritual social capital that sustains Islamic social finance beyond formal institutional mechanisms.
Job Satisfaction as a Mediator of the Effect of Psychological Empowerment and Organizational Culture on Employee Performance Rahmat Rahmat; Asmawiyah Asmawiyah; Afiah Mukhtar
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.v4i4.1148

Abstract

Purpose – This study aims to analyze the effect of psychological empowerment and organizational culture on employee performance, with job satisfaction as a mediating variable at the Maros Regency Health Office. Design/methodology/approach – This research employed a quantitative correlational design. The population consisted of all employees of the Maros Regency Health Office. Using purposive sampling, 147 respondents were selected. Data were collected through online questionnaires distributed via Google Forms and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Finding/Results – Indicate that psychological empowerment has a significant positive effect on job satisfaction and employee performance. Organizational culture has a significant effect on job satisfaction but does not directly influence employee performance. Job satisfaction significantly affects employee performance and serves as a mediating variable in the relationships among psychological empowerment, organizational culture, and performance. Originality/Value – This study provides an empirical contribution regarding the role of job satisfaction as a mediating variable in the relationship between psychological empowerment, organizational culture, and employee performance in the government health sector, particularly in the Maro District Health Office, thus providing a more comprehensive understanding of the factors that influence employee performance.
Lifestyle Mediates University Students' Consumption Behavior: Financial Literacy and Peer Groups Silmi Nur Aminah; Ratih Kusumawardhani; Pristin Prima Sari
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.v4i4.1151

Abstract

Purpose – This research examines how financial literacy and peer groups shape university students' consumption behavior, with lifestyle positioned as the mediating variable. The study is motivated by the widespread pattern of consumptive habits among students, a condition driven by limited financial understanding coupled with intense social pressure to keep pace with current trends. Design/methodology/approach – A quantitative design was applied using purposive sampling. Responses were gathered from 100 students enrolled in the 2022 and 2023 cohorts at Universitas Sarjanawiyata Tamansiswa (UST), Yogyakarta. Data were processed through the Partial Least Squares (PLS) technique with the help of SmartPLS software. Finding/Results – The analysis reveals that financial literacy exerts a significant negative effect on students' consumption behavior, whereas peer groups and lifestyle both contribute significant positive effects. Lifestyle is further found to significantly mediate the relationships between financial literacy, peer groups, and students' consumption behavior. Originality/Value – This study's central finding confirms that lifestyle functions as an essential bridge linking internal factors (financial literacy) and external factors (peers) to consumption decisions. Practically, this implies that strengthening financial literacy alongside cultivating a prudent lifestyle is essential for students seeking to curb excessive spending and secure long-term financial stability.
Sectoral Public Expenditure and Income Inequality in Indonesia: A Spatial Panel Approach Ita Pingkan Fasnie Rorong; Tri Oldy Rotinsulu; Dennij Mandeij; Muhammad Ridwan Manulusi; Angela Nirmala Maria Lumi
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.v4i4.1152

Abstract

Purpose – This study evaluated the impact of sectoral local government expenditures (economic, health, education, and social protection) on regional income inequality. To address the specification bias inherent in traditional frameworks, this research explicitly accommodated spatial spillover mechanisms. Design/methodology/approach – The empirical analysis utilized a balanced macro-level panel dataset comprising 33 Indonesian provinces, yielding 495 observations over a 15-year observation period from 2010 to 2024. A Spatial Durbin Model accommodated unobserved individual heterogeneity while simultaneously capturing endogenous spatial interactions. Marginal policy impacts were extracted via Monte Carlo parametric bootstrap simulations. Finding/Results – A positive spatial autoregressive parameter confirmed that income inequality in one province systematically influenced contiguous territories. Decomposing the marginal impacts revealed that local educational expenditures directly compressed internal income inequality. Conversely, health allocations exhibited a positive direct effect on the Gini ratio. Furthermore, localized economic expenditures generated negative spatial spillovers that significantly reduced income disparities across neighboring provinces. Originality/Value – Policymakers must transition from isolated fiscal planning toward coordinated interregional public investments to leverage positive agglomeration externalities. Physical infrastructure expansion requires harmonization with targeted social protection frameworks. Future research should integrate intra-regional microdata and explore the nonlinear threshold effects of fiscal decentralization to refine territorial wealth redistribution strategies.
Revisiting the Relationship between Foreign Direct Investment, Digital Competitiveness, and Economic Growth in Emerging Economies Ambar Tri Hapsari; Bondan Dwi Hatmoko; Aswin Fitriansyah
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.v4i4.1154

Abstract

Purpose – This study examines the relationship between Foreign Direct Investment (FDI), digital competitiveness, and economic growth in developing and emerging economies. It addresses the fragmented literature by systematically synthesizing how digital readiness enhances the effectiveness of FDI spillovers in promoting sustainable economic growth. Design/methodology/approach – A scoping review was conducted following the PRISMA-ScR framework. Literature published between 2018 and 2026 was collected from Scopus, Web of Science, and Google Scholar. From 530 initial records, 50 peer-reviewed articles met the inclusion criteria and were analyzed through thematic classification and conceptual synthesis. Findings – The review shows that the FDI–growth relationship has shifted from a capital-driven perspective to a capability-based framework. Digital competitiveness, technological readiness, innovation systems, and absorptive capacity significantly strengthen the impact of FDI by facilitating domestic innovation, productivity improvement, and sustainable economic growth. Originality/Value – This study positions digital competitiveness as a key enabling mechanism within the FDI–growth nexus, integrating two previously fragmented research streams. The findings suggest that policymakers should complement FDI attraction strategies with digital transformation, technological capability development, and institutional strengthening to maximize long-term economic competitiveness.
Behavior and Determinants of Public Savings in Commercial Banks in Indonesia: A Dynamic Model Approach Tri Oldy Rotinsulu; Paulus Kindangen; Hanly Fendy DJohar Siwu
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.v4i4.1159

Abstract

Purpose – This study evaluated the impact of macroeconomic determinants (Bank Indonesia policy interest rate, commercial bank deposit rate, national inflation rate) and demographic shifts (productive-age population) on public savings within Indonesian commercial banks. To resolve frequency discrepancies between annual demographic and quarterly macroeconomic data, a static temporal disaggregation procedure was applied. Design/methodology/approach – The empirical analysis utilized a quantitative time-series dataset spanning an eight-year observation period from 2016 to 2023. A dynamic Error Correction Model (ECM) accommodated short-term behavioral responses while simultaneously capturing long-term structural equilibrium adjustments. Finding/Results – The estimation established that policy and deposit interest rates yielded statistically insignificant impacts on public savings across both temporal horizons. In contrast, the national inflation rate exerted a negative and significant influence on deposit volumes. Furthermore, a larger working-age population exhibited a positive and significant effect on long-term capital accumulation. The dynamic framework confirmed a negative Error Correction Term, proving that savings behavior requires a transitional phase to correct temporal deviations following macroeconomic shocks. Originality/Value – Policymakers must transition from isolated monetary rate manipulations toward integrated macroeconomic and demographic strategies. Synchronizing inflation control mechanisms with long-term demographic planning provides a robust foundation for institutional funding, demonstrating that structural economic stability dictates saving capacities more decisively than traditional yield incentives.
Workplace Spirituality and Employee Well-Being: The Mediating Roles of Mindfulness and Workforce Agility Viona Thalita; Achmad Sudiro; Noermijati Noermijati
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.v4i4.1203

Abstract

Purpose – This article investigates whether workplace spirituality shapes employee well-being among hybrid creative-economy workers in DKI Jakarta, while positioning mindfulness and workforce agility as the intervening mechanisms. Design/methodology/approach – The research applied a quantitative explanatory approach. Survey responses were obtained online from 225 purposively selected employees, and the proposed model was tested with Partial Least Squares Structural Equation Modeling (PLS-SEM). Finding/Results – The analysis shows that workplace spirituality has no statistically meaningful direct effect on employee well-being. However, it significantly strengthens mindfulness and workforce agility; in turn, both variables improve employee well-being. These results indicate that mindfulness and workforce agility fully channel the influence of workplace spirituality on employee well-being. Originality/Value – From a theoretical standpoint, the article extends discussion of employee well-being by highlighting psychological awareness and adaptive capability within creative-economy work. For practice, the results can inform organizational programs aimed at sustaining employee well-being in hybrid settings.
Reconstructing Well-Being for the Millennial Generation: A Phenomenological Study of Palm Sugar Production in Polewali Mandar Arwin Arwin; Sulkarnain Sulkarnain; Rezky Amalia Hamka; Sari Hidayati; Aldi Aldi
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.v4i4.1209

Abstract

Background: The palm sugar sector in Polewali Mandar Regency plays an important role in the local economy, yet there is a declining interest among the millennial generation to work as palm sugar producers. This phenomenon raises concerns about the sustainability of production and rural workforce regeneration. Aims: This study aims to reconstruct the meaning of well-being among millennials who choose not to work as palm sugar producers, and to understand how their subjective interpretations of work influence career decisions in the traditional agricultural sector. Method: A qualitative phenomenological approach was employed, conducted from July to September 2025 in four sub-districts of Polewali Mandar Regency, West Sulawesi, Indonesia. Data were collected through in-depth interviews with seven purposively selected informants, including millennials and elderly palm sugar producers. Data analysis focused on identifying perceptions of well-being, work preferences, and lifestyle aspirations. Findings: The results indicate that for millennials, well-being extends beyond basic economic fulfillment to include financial stability, self-development opportunities, lifestyle flexibility, and work-life balance. Based on Maslow’s hierarchy of needs, they tend to prioritize higher-level needs such as self-actualization and social recognition, rather than merely meeting physiological needs. Traditional palm sugar production is perceived as physically demanding, monotonous, and socially limiting, whereas formal sector jobs are seen as offering prestige, stability, and personal growth. Conclusion: The shifting meaning of well-being among millennials reflects broader value changes that challenge workforce regeneration in traditional agriculture. Local governments and the private sector should diversify employment opportunities and modernize the palm sugar sector to make it more attractive to younger generations.
The Influence of Influencer Credibility on Generation Z’S Purchase Decisions Of Azarine Products Through Brand Trust as An Intervening Variable in Bekasi City Dikson Silitonga
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.v4i4.1221

Abstract

Purpose – This study examines the effect of influencer credibility on Generation Z consumers’ purchase decisions of Azarine skincare products in Bekasi City, with brand trust as a mediating variable. It investigates whether the effect is direct or operates indirectly through brand trust. Design/methodology/approach – A quantitative, descriptive, and causal design was used. The study involved 96 Generation Z consumers in Bekasi City selected through purposive sampling. Data were collected via a five-point Likert questionnaire. Influencer credibility is assessed through three dimensions: trustworthiness, expertise, and attractiveness. Brand trust is evaluated based on reliability, honesty, and safety, while purchase decision is measured through five stages of the decision-making process. Data analysis is conducted using SEM-PLS to examine both direct and indirect relationships among the variables. Finding/Results – Influencer credibility has no significant direct effect on purchase decisions but significantly increases brand trust, which in turn significantly affects purchase decisions. Brand trust fully mediates the relationship, indicating that credibility influences purchasing behavior only through trust formation. Originality/Value – This study highlights brand trust as the key mediating mechanism between influencer credibility and purchase decisions, offering context-specific evidence from Generation Z consumers of Azarine in Bekasi City and enriching research on influencer marketing in the skincare industry
Determinants of Generation Z Long Term Investment Interest Through Digital Literacy, Education and Risk Perception Andi Mustika Amin; A. Reski Almaida Dg Maccening; Nidrah Nidrah; Fakhirah Husain
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.v4i4.1230

Abstract

Purpose - This study examines the roles of digital financial literacy, digital financial education, and digital risk perception in shaping Generation Z’s long-term investment interest. The study addresses the gap between the rapid growth of digital investment platforms and the limited financial understanding that supports sustainable investment behavior. Design/methodology/approach – A quantitative approach with an associative research design was employed. Primary data were collected from 270 Generation Z respondents in Makassar using purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. Findings – The results indicate that digital financial literacy, digital financial education, and digital risk perception all have positive and significant effects on long-term investment interest. Financial literacy enhances individuals’ ability to evaluate financial information, financial education strengthens investment readiness, and rational risk perception increases confidence in making long-term investment decisions. Originality/value – This study demonstrates that Generation Z’s long-term investment interest is shaped by financial knowledge, educational experiences, and digital risk assessment. The findings highlight the importance of strengthening integrated digital financial literacy and education to encourage sustainable investment behavior among young investors.

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