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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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Digital Leadership Model in Private Universities in Palembang: Empirical Analysis and Proposed Strategic Transformation Model Indriani Indriani; Yunita Hasrina; Tedy Setiawan Saputra; Nozylianti Nozylianti
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.v4i4.1350

Abstract

Purpose – This study analyzes the implementation of digital leadership in private universities in Palembang and develops a comprehensive digital leadership model that supports strategic transformation and sustainable innovation in higher education institutions. Design/methodology/approach – This research employs a qualitative exploratory approach involving leaders from five private universities in Palembang. Data were collected through in-depth interviews and analyzed using NVivo 15 software. The analysis utilized Word Cloud, Treemap, and Hierarchy Chart visualizations to identify key themes, leadership patterns, and relationships among digital leadership dimensions. Findings/Results – The findings indicate that current digital leadership practices are predominantly operational in nature and remain fragmented across seven key dimensions: digital vision, inclusive leadership, data-driven decision making, digital sustainability, empowerment and collaboration, technology adoption, and sustainable innovation. Based on these findings, a comprehensive digital leadership model is proposed, integrating both internal and external factors while emphasizing long-term digital strategies, stakeholder collaboration, institutional adaptability, and global competitiveness. Originality/Value – This study contributes to the literature on higher education leadership by proposing a contextual digital leadership model tailored to private universities in Indonesia. The research also demonstrates the usefulness of NVivo-based qualitative visualization techniques in leadership studies and provides practical guidance for university leaders seeking to move from operational digitization toward strategic digital transformation and sustainable institutional development.
Drivers of Financial Performance in Urban Art Markets: Access to Capital and the Isolation of Internal Entrepreneurial Assets Edi Wibowo; Setyaningsih Sri Utami; Sumaryanto Sumaryanto
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.v4i4.1352

Abstract

Purpose – This research investigates the drivers of financial performance among Micro, Small, and Medium Enterprises (MSMEs) in creative tourism districts. Specifically, it evaluates access to capital and network collaboration as direct predictors of financial performance, while examining intellectual capital and entrepreneurial orientation as internal antecedents of network collaboration within a mediation framework. Methodology – A quantitative approach was employed, collecting questionnaire data from MSME operators within the Urban Street Art Market along the Gatsu Corridor in Surakarta, Indonesia. Structural Equation Modeling via Partial Least Squares (PLS-SEM) was executed for measurement and structural model evaluations. Finding/Results – The results reveal that MSME financial performance is primarily driven by access to capital (β = 0.430, t = 5.650, p < 0.001) and network collaboration (β = 0.335, t = 3.599, p < 0.001). Conversely, intellectual capital and entrepreneurial orientation do not significantly affect network collaboration, leading to the rejection of all mediation hypotheses. The framework explains a moderate portion of financial performance (R² = 0.408) but is weak in predicting network formation (R² = 0.092). Originality/Value – This research highlights a unique empirical gap in creative art clusters: internal intellectual or entrepreneurial assets do not automatically foster external cooperation. Within informal creative spaces, collaborative networks behave as passive structures, implying that structural success depends more on systemic capital accessibility and external institutional support than on individual capacity building alone
Frugal Living, Digital Financial Literacy, and Sustainable Wealth: The Moderating Role of Financial Management Behavior Nadia Dwi Irmadiani; Ari Pradhanawati; Reni Shinta Dewi
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.v4i4.1375

Abstract

Purpose: This study examines the effects of frugal living and digital financial literacy on sustainable wealth, with financial management behavior as a moderating variable. It also compares the proposed relationships across different household employment groups. Design/methodology/approach: A quantitative approach was employed using Covariance-Based Structural Equation Modeling with Maximum Likelihood estimation. Data were collected through an online questionnaire from 253 married mothers who had at least one child and actively used digital financial services. Multi-group analysis was conducted to compare working mothers and stay-at-home mothers. Findings/Results: Frugal living has a positive and significant effect on sustainable wealth, as does digital financial literacy. Financial management behavior moderates the relationships between these two factors and sustainable wealth. The multi-group analysis also indicates a significant difference in the structural relationships between working mothers and stay-at-home mothers. Originality/Value: This study integrates frugal living, digital financial literacy, and financial management behavior within a sustainable wealth framework. The findings highlight the need for differentiated financial education programs that strengthen prudent consumption, digital financial competence, and household financial management practices.
Green Marketing, Online Customer Reviews, and Impulse Buying: The Mediating Role of Perceived Seller Digital Competence Aris Indriyanti; Hening Nakuloadi; Supriyono Supriyono; Oryza Ruly Adhiyani; Ratna Ambar Mintarsih; Muh Adzam
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.v4i4.1429

Abstract

Purpose –The rapid development of marketplace platforms has increased consumers’ exposure to environmental marketing claims and customer-generated product information, both of which may trigger unplanned purchasing decisions. This study examines the effects of green marketing and online customer reviews on impulse buying, with perceived seller digital competence as a mediating variable among marketplace consumers. Methodology - This study employed a quantitative cross-sectional survey involving 200 Indonesian marketplace consumers who had made at least one unplanned purchase, encountered green marketing content, and read online customer reviews before purchasing. Respondents were selected using purposive sampling. Data were collected through a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling. Finding - Green marketing and online customer reviews have positive and significant effects on impulse buying. Perceived seller digital competence also positively affects impulse buying and mediates the effects of green marketing and online customer reviews. These findings indicate that consumers are more likely to make spontaneous purchases when sellers are perceived as capable of communicating product information clearly, managing customer reviews professionally, and using marketplace features effectively. Originality - This study extends the Stimulus–Organism–Response framework by conceptualizing perceived seller digital competence as a consumer-level cognitive appraisal that links digital marketing stimuli with impulse buying. Unlike actual employee competence, this construct represents consumers’ evaluations of sellers’ digital communication and service capabilities.
Why Ecosystem Access Fails: MSME Resource Conversion in Eastern Indonesia Jacline I. Sumual; George Kawung; Mauna Th.B. Maramis
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.v4i4.1432

Abstract

Purpose – Ecosystem programs widen access to training, finance, networks, and digital tools, but access does not explain how a resource enters daily work. This study examines resource conversion and where it stalls or changes path. Design/methodology/approach – The study used an abductive comparative multiple-case design. Fourteen MSMEs were screened and 13 cases from four provinces were retained. The evidence includes 35 interviews with owners, employees, partners, and ecosystem actors, totaling 34 hours and 43 minutes. Analysis combined case chronologies, incident coding, cross-case matrices, and negative-case checks. Findings/Results – Sustained conversion involved local translation and recombination, a delegated trial, and routine embedding. Informal networks sometimes offered another entry. Owner bottlenecks, low operational slack, poor task-technology fit, and fragmented support were associated with stalled or symbolic use. The fragile case showed that a working system may still fail when knowledge and authority remain concentrated. Originality/Value – Resource conversion is defined as the bounded work between access and a repeatable routine. It excludes acquisition, broad strategic reconfiguration, and firm performance itself. The model distinguishes core, alternative, failure, fragile, recovery, and feedback movements.
Resources and Capabilities for Climate Resilience among Smallholder Cocoa Farmers: A Systematic Literature Review Kadek Surya Prasetya Wiguna
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.v4i4.1476

Abstract

This study reviews the resources and capabilities associated with climate resilience among smallholder cocoa farmers in developing countries using the Resource-Based View (RBV). A PRISMA-guided systematic literature review of Scopus-indexed articles published between 2015 and 2025 identified 30 eligible studies. Thematic analysis revealed four key themes: social and digital learning, strategic adoption, livelihood stability, and climate resilience. Resilience depends on combinations of human, social, financial, informational, physical, and natural resources, as well as farmers’ ability to mobilise them within specific institutional and market conditions. Although social and digital learning may support technology adoption and adaptation, current evidence does not confirm a universal causal pathway linking learning, adoption, income stability, and resilience. Evidence on Digital Farmer Influencers remains limited and is therefore proposed as a future research construct. The study recommends construct validation, longitudinal and mixed-method research, and cross-country comparisons.
Developing a Digital Tourism Guidebook Model for Community-Based Sustainable Tourism: Insights from Social Studies of Tourism in Nonthaburi and Bangkok, Thailand Irena Novarlia; Dafa Dhiyaul Haq; Syaharuddin Syaharuddin; Oman Sukirman; Chasya Nadzira R
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.v4i4.1552

Abstract

Digital technologies have enhanced tourism accessibility, information sharing, and visitor engagement. However, most digital tourism initiatives remain destination-oriented and rarely integrate community knowledge, diaspora activities, halal tourism, and collaborative governance. This study develops and validates a digital tourism guidebook model for community-based sustainable tourism based on the socio-cultural, educational, religious, and halal tourism activities of the Indonesian Muslim diaspora community in Nonthaburi and Bangkok, Thailand. Using a qualitative case study, data were collected through interviews with ten key informants, participant observation, document analysis, and expert and stakeholder validation. Thematic analysis identified six themes: socio-cultural documentation, halal tourism and Islamic heritage, fragmented digital information, community participation, digital literacy, and responsible intercultural engagement. These findings informed a participatory digital guidebook model integrating community-generated content, intercultural storytelling, responsible visitor guidelines, collaborative governance, and continuous updating. The model was considered relevant, feasible, and culturally appropriate. This study conceptualizes the digital guidebook as a participatory knowledge platform supporting community empowerment, cultural preservation, and sustainable tourism governance.
Decoding Financial Sustainability in Microfinance: The Interplay of Financial Literacy and Leadership Trust Esli Silalahi; Kornel Munthe; Miska Irani Tarigan; Riko Fridolend Sianturi
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.v4i5.1553

Abstract

Purpose – This study empirically decodes the micro-level structural drivers determining the long-term financial sustainability of grassroots microfinance institutions, specifically savings and loan cooperatives in the North Sumatra region of Indonesia by uncoupling the dimensions of financial literacy. Design/methodology/approach – Utilizing a quantitative cross-sectional survey, data was collected from 276 active cooperative members. The hypothesized causal-predictive relationships were analyzed using Variance-Based Partial Least Squares Structural Equation Modeling (PLS-SEM). Finding/Results – Applied financial skills directly and significantly drive institutional sustainability. Financial knowledge indirectly enhances sustainability through the mediation of calculus-based institutional trust. Conversely, traditional financial culture fails to exert any significant direct or indirect effect on sustainability. Originality/Value – This research challenges the conventional reliance on informal social capital in microfinance. By evaluating individual financial literacy (knowledge and skills) alongside the environmental context of localized financial culture. The findings suggest that technical human capital (applied skills) and cognitively validated trust—rather than communal culture alone—serve as critical foundational components for grassroots financial resilience within the tested model.
Digital Technology and Firm Performance in IT Services: The Mediating Role of Technology Value Customization Romy Pramono; Thomas Stefanus Kaihatu; Denny Bernardus; Halek Mu&#039;min
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.v4i4.1583

Abstract

Purpose – This study examines whether Technology Value Customization (TVC) mediates the effects of Digital Technology (DT), Dynamic Capability (DC), and Customer Orientation (CO) on Firm Performance (FP) in Indonesia's IT services industry, drawing on Dynamic Capability Theory and Service-Dominant Logic. Design/Methodology/Approach – Data from 240 IT service firms in Jakarta, Surabaya, and Bandung were collected via a seven-point Likert questionnaire and analyzed using PLS-SEM (5,000-subsample bootstrapping), Necessary Condition Analysis (NCA), and Confirmatory Tetrad Analysis. Findings/Results – DT and DC had no significant direct effect on FP, while CO's direct effect and all paths to and from TVC were significant. The DT-FP and DC-FP relationships showed statistically significant indirect-only associations via TVC (consistent with, though not definitive proof of, full mediation per Zhao et al., 2010), while CO-FP showed a complementary partial-mediation pattern; NCA identified CO, DT, and TVC as necessary conditions for FP, while DC was not. Originality/Value – TVC offers a plausible mechanism reconciling prior inconsistent findings on technology's direct effect on performance, integrating Service-Dominant Logic with Dynamic Capability Theory. The key implication is that technological resources drive performance only when customized into customer-relevant value.
Linking Health IT and Learning Organization to Sustainable Hospital Performance: Mediating Effect of Adaptive Agility Strategy Tresia Mahaputeri Nusantari Maghfirah; Denny Bernardus; Cliff Kohardinata; Halek Mu&#039;min
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.v4i4.1599

Abstract

Purpose – This study examines whether Adaptive Strategy Based Agility (ASBA)—a novel construct synthesizing Dynamic Capability Theory and Institutional Theory—mediates the effects of Health Information Technology (HIT) and Learning Organization (LO) on Sustainable Hospital Performance (SHP) in Indonesian hospitals, addressing prior inconsistent findings on HIT's direct performance effects. Design/methodology/approach – Data were collected from 240 respondents (hospital directors and senior management) across 80 hospitals in Jakarta, Bandung, Semarang, and Surabaya, three respondents per hospital, using a seven-point Likert questionnaire. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to test seven hypothesized relationships spanning direct effects, antecedent-to-ASBA paths, and ASBA's mediating role. Findings/Results – All five direct paths were statistically significant and positive. HIT and LO each had significant direct and indirect effects on SHP, both classified as complementary (partial) mediation through ASBA, which itself was the strongest single predictor of SHP. The model also showed meaningful out-of-sample predictive relevance via PLSpredict and CVPAT. Originality/Value – The study contributes theoretically by integrating Dynamic Capability Theory and Institutional Theory within a single mediating construct (ASBA), and practically by clarifying how hospitals can convert technological and learning-based resources into sustained performance through deliberate, institutionalized strategic agility.

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