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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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Boosting Public Service Organizational Performance in Indonesia: An Integrated PLS-SEM and NCA Study of SAMSAT Offices Ferdy Ferdy; Patrick Marcos Lech Walesa Nababan; Nikasia Novita Cintarso; Romy Pramono; Indri Maya Sari; Halek Mu'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.v4i4.1601

Abstract

Purpose – This study examines whether transformational leadership and service innovation improve public service performance directly and indirectly through organizational ambidexterity in SAMSAT offices delivering vehicle registration and taxation services under the Samsat Digital Nasional program, addressing contradictory evidence on leadership's effect on public performance. Design/methodology/approach – Data from 120 SAMSAT officials, supervisors, and staff in Batam and Tanjung Pinang were analyzed using PLS-SEM combined with Necessary Condition Analysis (NCA) in SmartPLS 4, drawing on Transformational Leadership, Service Innovation, Organizational Ambidexterity, and Dynamic Capability Theory. Findings/Results – All five direct paths were significant, and ambidexterity partially mediated both the leadership-performance and innovation-performance links (VAF = 27.5% and 34.5%). The model explained 38.1% of performance variance with acceptable fit (SRMR = 0.060) and medium predictive relevance (Q²predict = 0.268), while necessity analysis showed ambidexterity and service innovation, but not leadership, to be necessary conditions for performance. Originality/Value – The findings are consistent with organizational ambidexterity acting as one plausible mechanism behind mixed leadership-performance evidence in the public-sector literature, rather than a definitive resolution of that inconsistency, since only one organizational context and one cross-sectional dataset are analyzed here; within this sample, ambidexterity and service innovation, but not leadership, met the threshold for a necessary condition. The main implication is that SAMSAT management should treat leadership development, innovation investment, and ambidextrous capability-building as complementary priorities, phased according to organizational feasibility, rather than assuming leadership alone is sufficient or that statistical importance translates directly into implementation priority.
Right, Not Reward: A Doctrinal Boundary for Managerial Tools in Zakat Governance Andriyani Andriyani; Arnaz Agung Andrarasmara; Eko Aryani; Afina Hasya
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.v4i5.1667

Abstract

Purpose – This conceptual study examines the doctrinal limits of managerial practices in zakat governance by distinguishing managerial tools that facilitate the delivery of divinely mandated rights from those that redefine eligibility for zakat recipients. It addresses the growing adoption of nonprofit management practices in Islamic social finance and their implications for Shariah compliance. Design/methodology/approach – The study employs an integrative conceptual approach by drawing on the Qur'an, Sunnah, classical juristic scholarship across the four Sunni schools, contemporary fatwas of the International Islamic Fiqh Academy and the Indonesian Council of Ulama, and an integrative-critical review of zakat governance literature indexed in Scopus, Web of Science, and DOAJ (2013–2025). Findings – The study classifies managerial practices into five categories: verification, administrative efficiency, needs-based sequencing, conditionality, and performance-based selection. It argues that only performance-based selection, in its strong form, conflicts with Shariah by transforming the fixed right of eligible beneficiaries into a reward for projected productivity. The findings further support severity-based prioritisation while rejecting productivity-based beneficiary selection and propose a governance framework consisting of six design principles and five testable propositions. Originality/value – This study provides a jurisprudential framework that reconciles managerial effectiveness with doctrinal fidelity by distinguishing permissible administrative innovations from practices that alter zakat entitlement. It offers a practical governance model for Islamic social finance institutions seeking to improve efficiency without compromising Shariah principles.
The Influence of Motivation, Entrepreneurship, and Utilization of Information Technology of Management on the Performance of KPRI Cooperatives in Bangkalan Regency Manah Tarman; Ika Lis Mariatun
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.v4i5.1697

Abstract

Purpose – This study examines whether work motivation, entrepreneurial orientation, and information technology (IT) utilization are associated with the performance of Republic of Indonesia Employee Cooperatives (Koperasi Pegawai Republik Indonesia, KPRI) in Bangkalan Regency. Design/methodology/approach – A quantitative, cross-sectional explanatory survey was conducted in May 2025. Questionnaire responses were obtained from 106 KPRI administrators representing 36 cooperatives and analyzed using descriptive statistics, item-total correlations, Cronbach's alpha, diagnostic tests, and multiple linear regression. Finding/Results – The regression model was statistically significant, F(3, 102) = 18.551, p < .001, and explained 35.3% of the variance in cooperative performance (adjusted R² = .334). Work motivation had a positive unique association with performance (B = .341, beta = .286, p = .009). Entrepreneurial orientation (B = .151, beta = .218, p = .055) and IT utilization (B = .151, beta = .187, p = .072) were positive but did not reach the conventional .05 threshold after adjustment for the other predictors. Originality/Value – By testing motivational, entrepreneurial, and digital factors in a single model within Indonesian employee cooperatives, the study shows that collectively relevant capabilities do not necessarily make equally strong unique statistical contributions. The findings refine performance priorities for locally embedded cooperatives and caution against interpreting digital adoption or entrepreneurial orientation as automatic performance gains.

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