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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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Enhancing Value Co-Creation through Artificial Intelligence-Based Personalization among Generation Z Traveloka Users Maulana Tri Adi; Inggang Perwangsa Nuralam; Wiyata Wiyata
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.v4i4.1236

Abstract

Purpose – This study examines the effect of AI-enabled personalization on value co-creation among Generation Z users of Traveloka in Indonesia through perceived interactivity and perceived personalization. The study is important because AI-based personalization has become a key strategy in improving customer experience in the online travel agency (OTA) industry. Design/methodology/approach – This study used a quantitative explanatory approach with survey data collected from 200 Generation Z users of Traveloka. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. Finding/Results – The results show that AI-enabled personalization significantly influences perceived interactivity, perceived personalization, and value co-creation. However, perceived interactivity and perceived personalization have positive but insignificant effects on value co-creation. Originality/Value – This study extends the application of Stimulus-Organism-Response (SOR) theory in the OTA context by highlighting the important role of AI-enabled personalization in enhancing value co-creation among Generation Z users. The findings provide practical insights for OTA companies to strengthen AI-based personalization strategies in digital services.
Exploring the Determinants of Consumer Repurchase Intention in Omnichannel Retailing: Evidence from AZKO Indonesia Muh Yusuf Maulana; Ananda Sabil Husein; Nur Prima Waluyowati
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.v4i4.1244

Abstract

Purpose – “This study aims to examine the effect of channel integration on consumers’ repurchase intention in AZKO Indonesia by considering perceived assortment and perceived value as mediating mechanisms within an omnichannel retailing context. Design/methodology/approach – This study employed a quantitative explanatory design. 200 AZKO Indonesia customers who had both in-person and online buying experiences provided the data. Purposive sampling was used to collect the data, which were then subjected to partial least squares structural equation modelling (PLS-SEM) using SmartPLS 3.0. Finding/Results – Channel integration significantly enhances repurchase intention, both directly and indirectly through perceived assortment and perceived value. These results confirm the role of consumer perceptions as key mechanisms linking omnichannel integration to repurchase intention.” Originality/Value – Provide This study contributes to omnichannel retailing literature by explaining repurchase intention through the integration of Service-Dominant Logic and the Theory of Consumption Values. Its novelty lies in examining perceived assortment and perceived value as parallel mediators in the context of AZKO Indonesia’s omnichannel retailing.
Economic Development and Energy Transition Readiness Using Spline Approach: Evidence from Asia Region Muhammad Syukri; Aditya Idris
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.v4i4.1251

Abstract

Purpose – This study examines the impact of energy transition readiness on economic development in Asian countries by analyzing five dimensions: regulation & political commitment, infrastructure, education & human capital, innovation, and finance & investments. Design/Methodology/Approach – A spline regression approach was employed to capture the non-linear relationship between energy transition readiness and GDP per capita. Data from Asian countries were analyzed to identify threshold effects across readiness dimensions. Findings – The results show heterogeneous non-linear effects of energy transition readiness on GDP. Regulation & political commitment and infrastructure have consistently significant impacts, while innovation and finance & investments become significant only after certain readiness thresholds. Education & human capital does not show a significant effect. Originality/Value – This study extends the literature by demonstrating that the economic benefits of energy transition readiness are non-linear and vary across development stages. The findings provide policy guidance for Asian countries to adopt targeted, stage-specific strategies that strengthen energy transition readiness and promote sustainable economic development.
Dynamic Capabilities and Sustained Competitive Advantage in Indonesian Public Sector Innovation: The Moderating Role of Effectuation Ahmad Bramantyo Nursasotyosidi; Rofiaty Rofiaty; 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.v4i4.1276

Abstract

Purpose – This study examines how dynamic capabilities influence sustainable competitive advantage (SCA) in Indonesian public sector organizations and investigates the moderating role of effectuation. Drawing on the Dynamic Capabilities View (DCV), Resource-Based View (RBV), and effectuation logic, the study explains how sensing, seizing, and transforming capabilities sustain public sector innovation. Design/Methodology/Approach – A quantitative explanatory survey was conducted using data from 290 public service innovations selected from 1,059 KIPP Top Public Service Innovation (SINOVIK) recipients. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Findings – The results show that sensing, seizing, and transforming capabilities have positive and significant effects on SCA. Effectuation significantly strengthens these relationships, indicating that adaptive decision-making, experimentation, stakeholder commitment, and flexible resource utilization enhance the sustainability of public sector innovation. Originality/Value – This study extends the literature by integrating dynamic capabilities and effectuation to explain sustainable competitive advantage in the public sector. The findings suggest that innovation sustainability depends not only on organizational capabilities but also on adaptive decision-making, providing practical guidance for strengthening long-term public value and institutionalized service innovation.
The Influence of Finfluencer Credibility on the Quality of Individual Investors' Investment Decisions: The Role of Information Overload Mediation and Financial Literacy Moderation Sri Rahayu; Wahyumi Ekawanti
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.v4i4.1320

Abstract

Background - The transformation of digital investment behavior has made social media the main source of information, but the high credibility of finfluencers has the potential to trigger a flood of information overload that affects investors' rationality. Purpose – This study aims to analyze the influence of finfluencers' credibility on the quality of individual investors' investment decisions through the role of information overload mediation and the role of financial literacy moderation. Method – The research method uses a quantitative approach with a survey design of 270 individual capital market investors in Indonesia who were selected using the purposive sampling technique, where structural model testing is carried out simultaneously using Structural Equation Modeling based on Partial Least Square (SEM-PLS).  Finding/Results – The results show that the credibility of finfluencers has a positive and significant effect on information overload, while information overload is proven to have a significant negative effect on reducing the quality of investors' investment decisions. The mediation analysis confirmed that information overload significantly mediated the influence of finfluencers' credibility on the quality of investment decisions, while the moderation analysis proved that good financial literacy was able to weaken the negative impact of information overload. Conclusion – The conclusion of this research emphasizes that the abundance of digital information from credible sources does not necessarily increase the accuracy of economic actions, but rather requires a cognitive fortress in the form of financial skills so that the quality of investment decisions is maintained rationally.
Designing Supply Chain Performance Measurement Using SCOR and AHP in an Indonesian Packaged Drinking Water Company Nurullaily Kartika; Bima Karismanda Diantoro
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.v4i4.1323

Abstract

Purpose – This study aims to develop an appropriate Supply Chain performance measurement design for a packaged drinking water company (Company X) using the Supply Chain Operations Reference (SCOR) model. Design/methodology/approach – The Supply Chain Operations Reference (SCOR) model was used to develop key performance indicators (KPIs) related to supply chain performance measurement, The identified Key Performance Indicators (KPIs) were validated and weighted by three experts directly involved in the company’s supply chain activities, namely the Head of Candal and Warehouse Unit, the Head of Production, Maintenance and Laboratory Unit, and the Quality Control and Laboratory Staff, while the Analytical Hierarchy Process (AHP) method was applied to determine the weight of each KPI. Findings/Results – The study produced 35 KPIs consisting of 6 Plan process KPIs, 8 Source process KPIs, 9 Make process KPIs, 5 Deliver process KPIs, 6 Return process KPIs, and 1 Enable process KPI. The AHP weighting results indicate that the Return activity has the highest priority among the six supply chain activities, with a weight value of 0.362. Originality/Value – The study provides a Supply Chain performance measurement design for Company X by integrating the SCOR model and AHP method and identifies the Return activity as the most important supply chain activity.
APIP Capability and Local Financial Supervision in Corruption Prevention: An Islamic Economic Perspective in Jambi Rahayu Rahayu; Sri Rahayu; Enggar DP Arum; Ilham Wahyudi
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.v4i4.1332

Abstract

Purpose – This study aims to analyse the effect of Good Corporate Governance (GCG), Local Financial Management (LFM), and APIP Capability on Corruption Prevention in local governments of Jambi Province. Design/methodology/approach – The research employed a quantitative approach with a causalcomparative design. The population consisted of 12 local governments in Jambi Province, all included as research samples through a total sampling technique. Data were collected from secondary sources, including MCP KPK, SAKIP, SPBE, and APIP capability reports issued by BPKP for the period 2020– 2022. Statistical analysis was performed using multiple linear regression with SPSS 25. The measurement model was tested for validity and reliability, with all indicators showing loading factors > 0.70, AVE > 0.50, and CR > 0.70, indicating acceptable construct validity and reliability. Finding/Results – The results show that the model is significant overall (F-test p = 0.018) with an explanatory power of R² = 0.521, meaning 52.1% of corruption prevention is explained by GCG, LFM, and APIP capability. However, partial testing indicates that only APIP capability significantly influences corruption prevention (β = 11.027; p = 0.011), while GCG (β = 0.042; p = 0.895) and LFM (β = 0.183; p = 0.372) are not significant. Originality/Value – This study contributes to the literature by emphasizing the dominant role of internal government supervision (APIP) in preventing corruption at the regional level, where previous studies focused primarily on external anti-corruption institutions. The integration of agency theory and institutional theory highlights why internal monitoring mechanisms are more effective than normative governance frameworks in reducing corruption risks
Evaluating M-Pajak Service through Human-Validated IndoRoBERTa Analysis of Google Play Reviews Hana Tamara Putri; Mufidah Mufidah
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.v4i4.1356

Abstract

Purpose – This study evaluates user-perceived experience in Indonesia's M-Pajak mobile tax application using Google Play reviews and identifies temporal, sentiment, and lexical patterns in users' expressed evaluations. Design/methodology/approach – The study analyzed a relevance-ranked, retrievable corpus scraped on 24 May 2026. Of 7,009 retrieved reviews, 6,980 valid reviews from 2021–2026 were retained. IndoRoBERTa sentiment labels were evaluated against 1,500 reviews selected through proportionate year-stratified sampling and manually adjudicated by two annotators. The analysis combined temporal ratings, temporal sentiment, rating–sentiment alignment, and transparent bigram-to-dimension coding. Findings/Results – Human annotators achieved 97.20% agreement (Cohen's kappa = 0.9132), while IndoRoBERTa achieved 94.20% agreement with the human gold standard (kappa = 0.8243). Within the retrieved corpus, 78.81% of reviews were classified as negative, and later-year review shares were increasingly concentrated in low ratings and negative sentiment. These patterns describe expressed review-based evaluation and do not establish that overall application quality or population-level satisfaction necessarily declined. Authentication, OTP, login, NPWP, EFIN, payment, and system-error barriers dominated negative expressions. Originality/Value – The study offers a human-validated, multi-layer review-analysis framework for evaluating mobile public services, makes the lexical grouping procedure auditable, and translates recurrent complaints into operational service-improvement priorities.
Integration of Employee Willingness and Team Learning: The Relationship Between Ambidextrous Leadership and Employee Creativity Putu Pradiva Putra Salain; I Nengah Aristana; I Made Aditya Wardana
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.v4i4.1396

Abstract

Purpose – Employee creativity is a crucial capability required by organizations to maintain competitiveness and adaptability in an increasingly dynamic environment. However, the mechanisms explaining how ambidextrous leadership fosters employee creativity require further study, particularly in community-based financial institutions. This study aims to analyze the role of employee willingness and team learning as mediating variables in the relationship between ambidextrous leadership and employee creativity at Village Credit Institutions (LPD) in Bali. Design/methodology/approach – The research model examined the direct effect of ambidextrous leadership on employee creativity as well as its indirect effects through employee willingness and team learning. The results showed that ambidextrous leadership significantly increased employee willingness and team learning. Furthermore, employee willingness and team learning were shown to enhance employee creativity and act as mediators in the relationship between ambidextrous leadership and employee creativity. These findings indicate that employee creativity is not formed directly through leadership practices but rather develops through employees' willingness to contribute and through collective learning processes within the team Originality/Value – This research contributes to the growing literature on ambidextrous leadership by demonstrating that employee willingness and team learning are important mechanisms linking leadership practices to employee creativity. Practically, the findings suggest that LPD managers should strengthen employee participation and a culture of team learning to enhance organizational creativity and adaptability.
Why Financial Behavior Differs: The Roles of Fintech Literacy, Social Comparison, and Anxiety Yuli Rahmini Suci; Roswiyanti Roswiyanti; Andi Widiawati; Lilik Handayani; Johannes Baptista Halik
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.v4i4.1401

Abstract

Purpose – This study examines the effects of perceived fintech literacy and social comparison orientation on financial behavior among productive-age adults in Indonesia, with financial anxiety as a mediating mechanism. Design/Methodology/Approach – A quantitative explanatory study was conducted using a cross-sectional survey of 210 productive-age fintech users in Indonesia. Respondents were selected through purposive sampling, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Findings – Perceived fintech literacy positively affects both financial behavior and financial anxiety. Social comparison orientation significantly increases financial anxiety but has no direct effect on financial behavior. Financial anxiety positively influences financial behavior, partially mediating the relationship between fintech literacy and financial behavior, and fully mediating the relationship between social comparison orientation and financial behavior. Originality/Value – This study extends the behavioral finance literature by identifying financial anxiety as a key mechanism linking fintech literacy and social comparison orientation to financial behavior. The findings emphasize the importance of integrating cognitive, social, and psychological factors in financial education and policy to promote responsible financial decision-making.

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