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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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Strategic Management Accounting Practices and Organizational Performance Through Maqasid Shariah Orientation Anita Kusuma Dewi; Umiaty Hamzani; Maulidia Berlianti; Mardiah Kenamon
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.v4i4.1508

Abstract

Purpose – This study investigates the effect of Strategic Management Accounting Practices on Organizational Performance by examining the mediating role of Maqasid Shariah Orientation in Sharia-based institutions and organizations in Indonesia. Design/methodology/approach – A quantitative explanatory design was employed using data collected from 250 managerial employees through a five-point Likert-scale questionnaire. The proposed relationships were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Finding/Results – Strategic Management Accounting Practices positively influence Organizational Performance and Maqasid Shariah Orientation. Maqasid Shariah Orientation also exerts a positive effect on Organizational Performance and significantly mediates the relationship between Strategic Management Accounting Practices and Organizational Performance. Originality/Value – This study proposes an integrative model demonstrating that Maqasid Shariah Orientation strengthens the contribution of Strategic Management Accounting Practices to organizational performance, offering insights for organizations seeking sustainable and value-based governance.
Enhancing MSMES Performance Through Digital Leadership and Organizational Citizenship Behaviour: Does Digital Transformation Matter? Rizqon Jamil Farhas; Wahyu Febri Ramadhan Sudirman; M Abdi Dzil Ikhram; Bord Nandre Aprila
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.v4i4.1524

Abstract

Purpose – This study investigates the effects of Digital Leadership and Organizational Citizenship Behavior (OCB) on MSME performance and examines the mediating role of Digital Transformation from the perspective of Dynamic Capability Theory. Design/Methodology/Approach – A quantitative explanatory study with a cross-sectional design was conducted involving 220 MSME owners in Kampar Regency, Riau Province, Indonesia, using a census sampling approach. The proposed relationships were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings – The results show that Digital Leadership and OCB significantly promote Digital Transformation. Digital Leadership and Digital Transformation positively affect MSME performance, whereas OCB has no direct effect on performance but exerts a significant indirect effect through Digital Transformation. These findings highlight Digital Transformation as a strategic capability that translates leadership quality and positive organizational behavior into improved business performance. Originality/Value – This study extends Dynamic Capability Theory by integrating Digital Leadership, OCB, and Digital Transformation into a unified framework for explaining MSME performance. The findings demonstrate that successful digital transformation depends not only on technology adoption but also on effective leadership and organizational commitment, providing practical implications for MSME managers and policymakers.
Poverty Persistence and Human Development: District-Level Evidence from Aceh Syarifah Mursal Alawiyah; Aglis Anditha Hatmawan; Affandi
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.v4i3.985

Abstract

Purpose – This study examines whether poverty exhibits persistent characteristics and whether human development is associated with lower poverty after accounting for historical poverty conditions in Aceh, Indonesia. Design/methodology/approach – The analysis uses balanced panel data from 23 districts and municipalities in Aceh during 2012–2023. Static and dynamic fixed-effects models are estimated, followed by robustness checks using dynamic two-way fixed effects and a lagged-HDI specification. Finding/Results – The baseline dynamic fixed-effects model provides consistent evidence of poverty persistence, with a lagged poverty coefficient of 0.6288. HDI is negatively associated with poverty in the baseline models. However, after year fixed effects and lagged HDI are introduced, the HDI coefficients remain negative but are no longer statistically significant. These results indicate that the evidence for poverty persistence is more robust than the evidence for a contemporaneous HDI effect. Originality/Value – The study integrates human development and poverty persistence within a district-level framework, showing that sustainable poverty reduction in Aceh requires attention to both human capability formation and the historical persistence of deprivation.
Developing A Web-Based Application for Enhanced Transparency and Accountability of Financial Management in A School Cooperative Context Novita Nurul Islami; Ravika Mutiara Savitrah; Wiwin Hartanto
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.v4i4.1041

Abstract

Purpose – Previous reports noted issues relating to transparency and accountability in the management of school cooperatives due to system errors, inefficiency, and limited real-time tracking with manual record-keeping of financial transactions. This study presents an application geared to tackle such challenges and lay the groundwork for further development in managing co-op financial needs. Design/methodology/approach – A Design and Development Research (DDR) approach was used along with the Software Development Life Cycle (SDLC) with the Waterfall model. Data collection involved observations, interviews, documentation review, and questionnaires. The system was developed through five phases: analysis, design, implementation, testing, and maintenance, all of which were carried out with the aid of this survey. The evaluation involved two information technology experts who were complemented by two accounting specialists. It included feasibility and user-driven usability assessments through a five-point Likert-scale instrument with five participants. Evaluations of transaction processes and financial reporting times before and after the application’s launch were used to track operational metrics over 30 transactions. Finding/Results – The findings suggest that the application is highly feasible in context and received very positive feedback throughout the limited testing. Feasibility of technology increased from 90% to 97.5%, while financial and accounting feasibility increased from 89.06% to 96.88%. Usefulness and satisfaction reached 98.18%. Operational appraisals also found time-related benefits in processing transactions and decent financial reporting. Originality/Value – This is an original study which optimizes accounting information system, real-time reporting, and inventory management a web-based solution. The researchers address only modest operational performance measures in to complement perception-based assessments in a small-scale environment
ESG Disclosure and Firm Value the Moderating Role of Corporate Governance in Energy Sector Companies Yonson Pane; Irvan Rolyesh Situmorang
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.v4i4.1238

Abstract

Purpose – This study aims to investigate the effect of Environmental, Social, and Governance (ESG) disclosure on firm value, while examining the moderating role of corporate governance in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Design/methodology/approach – A quantitative research design was employed using secondary data collected from annual reports, sustainability reports, and corporate financial statements. The sample was determined through purposive sampling, focusing on energy sector firms consistently listed on the Indonesia Stock Exchange throughout the observation period. Data analysis was conducted using panel data regression with the assistance of EViews 13 software. Finding/Results – The empirical results reveal that ESG disclosure has a positive and significant effect on firm value. Furthermore, corporate governance, measured by the proportion of independent commissioners, was found to strengthen the relationship between ESG disclosure and firm value. These findings indicate that the effectiveness of ESG practices in enhancing corporate value becomes more substantial when supported by strong governance quality. Originality/Value – This study contributes empirical evidence regarding the association between ESG disclosure and firm value within Indonesia’s energy sector by incorporating corporate governance as a moderating variable. In addition, the findings extend the relevance of signaling theory and agency theory in explaining how ESG disclosure and governance mechanisms shape investor responses toward energy companies.
Artificial Intelligence, Sustainable Human Resource Management, and Organisational Sustainability: A Multi-Level Integrative Framework Masyhuri Masyhuri; Iqbal Lhutfi; Siswanto Siswanto; Amlan Haque
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.v4i4.1255

Abstract

Purpose – This study proposes a multilevel integrative framework explaining how AI capabilities are transformed into sustainability outcomes through HRM architectures and employee mechanisms under institutional and governance contingencies. Design/methodology/approach – A systematic literature review (SLR) was conducted following PRISMA guidelines. This study identified 326 records, of which 36 studies met the inclusion criteria and were included in the final review. Finding/Results –The findings indicate that AI enhances sustainable HRM by strengthening employee abilities, motivation, and opportunities, while simultaneously enabling organisational dynamic capabilities such as sensing, seizing, and transforming. From a socio-technical perspective, effective AI implementation depends on the alignment between technological systems and human factors. Originality/Value – This study provides theoretical and practical implications by demonstrating that the integration of the AMO framework, dynamic capabilities, and socio-technical systems strengthens the understanding of how AI-driven HRM contributes to sustainability has implication for managers, policy makers and regulators.
Employee Performance Determinant Model: Organizational Culture, Career Development and Competence through Employee Loyalty Arfandy Dinsar; Safrida Safrida; Irawati Nur; Siti Sarah Alyasa Gan
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.v4i5.1316

Abstract

Purpose – This study examines the role of employee loyalty in mediating the influence of organizational culture, career development, and competence on employee performance in a public service organization. The research is motivated by inconsistencies in prior findings and the need for an integrated human resource management model within PT. PLN (Persero) South Sulawesi, where performance issues are linked to cultural, developmental, and competency-related challenges. Design/methodology/approach – This research employs a quantitative approach with a correlational design. Data were collected from 92 employees of PT. PLN (Persero) South Sulawesi using purposive sampling. Data analysis was conducted using Structural Equation Modelling (SEM) with AMOS to examine both direct and indirect relationships among variables, including the mediating role of employee loyalty. Finding/Results – The results show that organizational culture, career development, and competence have positive and significant effects on employee loyalty and performance. Employee loyalty also significantly influences performance and acts as a partial mediating variable. The findings indicate that the indirect effects through loyalty strengthen the overall impact of organizational factors on employee performance. Originality/Value – This study offers an integrated structural model that highlights employee loyalty as a key mediating variable in explaining employee performance. The findings emphasize that improving performance requires a holistic approach combining organizational culture, career development, and competence. Practically, this research provides evidence-based recommendations for strengthening human resource management strategies in public sector organizations, particularly in enhancing sustainable employee performance.
Digital Zakat Governance for Accelarating Zakat Growth Rahmini Hadi; Sri Malika Sari; Alizar Isna; Tri Meliana Rahmatika 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

Abstract

Purpose - This policy-oriented integrative conceptual review develops a framework explaining how digital access, data integrity, reporting transparency, and voluntary zakat payroll can support sustainable formal zakat growth in Indonesia. Design/methodology/approach - This policy-oriented integrative conceptual review audits 32 traceable records: 27 scholarly sources, three official BAZNAS reports, and two method sources. Google Scholar served only as a relevance-ranked discovery layer, not as a structured database or basis for completeness claims. Original page, candidate, and full-text exclusion counts were not retained, so no screening denominator was reconstructed. All retained records were reverified through exact-title searches, DOI metadata, publisher or journal pages, DOAJ, accessible full text, or official repositories. Directed content analysis coded 30 substantive sources. Findings/Results - The Technology Acceptance Model explains digital adoption. Digital transformation theory explains process and data integration. Agency theory and public accountability explain how data integrity and disclosure support trust. Compliance theory explains voluntary payroll continuity. Systems theory integrates the pathways through institutional accountability. Cybersecurity, digital inclusion, amil capability, interoperability, leadership, audit quality, sharia compliance, and ethical consent act as boundary conditions. Originality/value - The framework operationalizes data integrity across transaction, muzaki, payroll, fund-classification, distribution, reconciliation, security, and audit-trail records. It formulates five testable propositions, aligns each proposition with its mediator and outcome, and separates zakat-specific collection from wider ZIS-DSKL and off-balance-sheet reporting.
Competition Ethics and the Dynamics of Customer Behavior in Forming Banking Financing Portfolios Rina El Maza; Anindya; Nazeri
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.v4i4.1503

Abstract

Purpose – This study examines the influence of competitive ethics and customer behavior dynamics on the formation of bank financing portfolios, with loan tenor, customer intertemporal preferences, and subjective benefits serving as mediating variables. The study is motivated by the increasing need for ethical competition and a deeper understanding of customer financial behavior to improve the sustainability and effectiveness of banking financing strategies. Design/methodology/approach – This study employs a quantitative approach with a causal research design. Data were collected through a questionnaire survey administered to banking financing customers and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to examine both the direct and indirect relationships among the proposed constructs. Findings/Results – The findings reveal that competitive ethics significantly influence customer behavior dynamics, particularly in shaping loan tenor decisions and intertemporal preferences. Furthermore, loan tenor and intertemporal preferences positively and significantly affect customers' subjective benefits, which subsequently contribute to the development of bank financing portfolios. Mediation analysis confirms that subjective benefits play a significant mediating role in the relationship between customer behavior dynamics and bank financing portfolios. Originality/Value – This study extends the literature on competitive ethics and customer financial behavior by integrating subjective benefits as a key explanatory mechanism in the formation of bank financing portfolios. The findings provide practical insights for banking institutions to strengthen ethical competition strategies, enhance financing risk management, and develop customer-oriented financing products that align with customers' preferences and perceived benefits.
Does the Source of FDI Matter? Analysing China/BRICS and Western Investment in Zambia's Mining Sector Oscar Kaonga; Lubinda Haabazoka
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.v4i4.1530

Abstract

Purpose – This study examines divergent patterns of China/BRICS and Western foreign direct investment (FDI) in Zambia's mining sector, investigating whether investor national origin shapes investment motivations, governance behaviour, and sectoral outcomes amid intensifying global competition for critical minerals. Design/methodology/approach – A sequential explanatory mixed-methods design is employed, combining panel econometric modelling of bilateral FDI inflow data (2000–2023) using Fixed Effects and Poisson Pseudo-Maximum Likelihood (PPML) estimators, with 32 semi-structured key informant interviews analysed through thematic analysis in NVIVO 14. Finding/Results – Western FDI shows a significantly larger estimated sensitivity to mineral royalty rates and political stability, while China/BRICS FDI shows a significantly larger estimated association with bilateral diplomatic intensity. Qualitative evidence reveals that China/BRICS operations exhibit lower local content compliance (~44% vs ~68%) and weaker labour standards, whereas Western ESG frameworks do not uniformly translate into superior on-the-ground outcomes. A novel 'Bundled Location Premium' mechanism, whereby Chinese investors couple mining equity with concessional infrastructure finance, creates a competitive asymmetry not captured by standard FDI theory. Originality/Value – This study uses a systematic mixed-methods comparing China/BRICS and Western FDI determinants in a single African mining jurisdiction over a twenty-three-year panel. It extends the OLI paradigm for geopolitically differentiated FDI behaviour, introduces the 'Bundled Location Premium' construct, and advances five evidence-based policy recommendations for resource-dependent states.

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