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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 270 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.
Perceived Capacity to Maintain Food Access under Extractive Pressure: Evidence from Rice-Farming Households in Bangka, Indonesia M. Afdal Samsuddin; Rostiar Sitorus; Monica Kharisma Swandi
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.v4i5.1361

Abstract

Purpose – This study examines the associations of perceived mining impacts, perceived climate variability, perceived market access, and adaptation strategies with households’ Perceived Capacity to Maintain Food Access (PCMFA) among rice-farming households in Bangka and South Bangka Regencies, Indonesia, using the Sustainable Livelihood Framework (SLF). Design/methodology/approach – A structured survey was conducted among 107 lowland rice-farming households. Data were analysed using Ordinary Least Squares regression with White heteroskedasticity-consistent robust standard errors. Findings/Results – Perceived mining impacts were negatively and significantly associated with PCMFA. Perceived market access and adaptation strategies were positively and significantly associated with PCMFA, with market access showing the strongest positive standardised association. Perceived climate variability did not show a statistically significant direct association with PCMFA at the 5% level. The findings indicate that PCMFA is associated with both mining-related vulnerability pressures and livelihood capacities. Originality/Value – This study applies the SLF in an extractive rural setting by distinguishing mining impacts and climate variability as vulnerability pressures from market access and adaptation strategies as livelihood capacities. It shows that mining-related pressure remains negatively associated with households’ perceived capacity to maintain food access, while market access and adaptation strategies are associated with higher PCMFA. The findings support integrated environmental protection, market access, and livelihood-strengthening interventions in mining-affected agricultural areas.
Vendor Satisfaction in E-Procurement: The Roles of System Quality, Service Quality, Transparency, and Trust Farah Nabilla Putri; Sri Setyo Iriani; Sanaji Sanaji
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.v4i5.1420

Abstract

Purpose – Evaluating vendor satisfaction is increasingly important because it supports the sustainability of the partnership relationship and the achievement of the company’s Key Performance Indicators (KPIs). However, measurement of vendor satisfaction in SMARTGEP remains limited, so it cannot provide a comprehensive picture of the factors affecting it. Therefore, this study aims to analyze how system quality, service quality, and transparency shape vendor satisfaction through trust in the SMARTGEP e-procurement system. Design/methodology/approach – This study uses a quantitative approach, collecting data from 108 respondents via an online survey distributed to SMARTGEP user vendors. The data were analyzed using the PLS-SEM method. Finding/Results – The results showed that six of the seven proposed hypotheses were significantly supported, while one hypothesis, namely the influence of system quality on vendor satisfaction, was not found to be significant. In addition, this study identified three indirect influences on vendor satisfaction, with trust as a mediator. Originality/Value – Provide insights for improving vendor satisfaction in digital procurement systems.
Analysis of the Role of Digital Marketing in Improving Marketing Performance: A Systematic Literature Review La Ode Sugianto; Khusnatul Zulfa W; Iin Wijayanti; Siti Chamidah; Yeni Cahyono; Herdin Herdin; Iis Atma Lestari
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.v4i5.1440

Abstract

Purpose – This study synthesizes the contemporary literature on the relationship between digital marketing and marketing performance. It aims to identify the theoretical perspectives, underlying mechanisms, and research gaps explaining how digital marketing contributes to organizational performance. Design/methodology/approach – This study employs a Systematic Literature Review (SLR) following the PRISMA framework. A structured search of the Scopus database covering publications from 2020–2025 identified 81 eligible peer-reviewed journal articles, which were analyzed using narrative synthesis. Findings – The review demonstrates that digital marketing is increasingly viewed as a strategic organizational capability rather than merely a promotional tool. Its contribution to marketing performance is mediated through customer analytics, customer relationship management, organizational learning, innovation capability, data-driven decision-making, and digital transformation. The findings also highlight Resource-Based View (RBV) and innovation capability as dominant theoretical perspectives, while revealing inconsistencies in marketing performance measurement and limited theoretical integration. Originality/Value – This study integrates fragmented evidence into a comprehensive conceptual framework linking digital marketing, organizational capabilities, innovation capability, and marketing performance. It clarifies the mechanisms underlying this relationship, identifies key research gaps, and provides directions for future empirical research and managerial practice.
Green Financing, Board Gender Diversity, and Firm Value: The Moderating Role of Capital Adequacy Ratio in Indonesian Banks I Kadek Bagiana; Yura Karlinda Wiasa Putri; M Doni Permana Putra; Ni Gusti Ayu Trisna Pebrianti; I Gusti Agung Mas Tika Purnama Dewi
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.v4i5.1622

Abstract

Purpose – This study aims to examine the effects of green financing and board gender diversity on firm value, as well as the moderating role of Capital Adequacy Ratio (CAR), in banking companies listed on the Indonesia Stock Exchange during 2021–2024. Design/methodology/approach – This study employs a quantitative explanatory approach using panel data regression analysis. The sample consists of 47 listed banks observed over the 2021–2024 period, resulting in 188 firm-year observations. Firm value is proxied by PBV, while green financing, board gender diversity, and CAR serve as the main explanatory variables. Profitability, non-performing loans, and firm size are included as control variables. Finding/Results – The results show that green financing and CAR have positive and significant effects on firm value. In contrast, board gender diversity has a negative and significant direct effect. The moderating analysis further reveals that CAR weakens the positive effect of green financing on firm value but strengthens the effect of board gender diversity on firm value. Originality/Value – The study contributes to the sustainable finance and corporate governance literature by demonstrating that market valuation in the banking sector is shaped not only by sustainability and diversity initiatives, but also by the bank’s underlying financial capacity. Practically, the findings suggest that banks should enhance the credibility of green financing strategies and ensure that board gender diversity is embedded more substantively within governance structures.
From Relational Care Quality to Digital Health Literacy: The Mediating Role of Patient Engagement and Moderating Role of Patient Satisfaction Made Santika; Thomas Stefanus Kaihatu; Timotius Febry Christian
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.v4i5.1707

Abstract

Purpose – Indonesian regional hospitals face pressure to expand digital health services, yet whether patient engagement builds the digital literacy needed to use them, and under what conditions, remains untested. This study examined whether perceived care continuity, practitioner communication, and perceived empathic care predict patient digital literacy directly and indirectly through patient engagement, and whether patient satisfaction moderates the engagement-to-digital-literacy path. Design/methodology/approach – This study used partial least squares structural equation modeling (PLS-SEM) on data from 400 patients across three Type B hospitals in Makassar, Indonesia. Finding/Results – All three relational care quality constructs significantly predicted patient engagement (R² = .499), which significantly predicted digital literacy (β = .531, R² = .475). Care continuity and communication retained significant direct effects on digital literacy, while empathic care operated entirely through engagement. Patient satisfaction alone did not predict digital literacy, but its interaction with engagement was significant (β = .238), nearly tripling the effect from β = .293 among less-satisfied patients to β = .769 among more-satisfied patients. Confirmatory tetrad analysis supported the reflective measurement model, and reliability and validity criteria were met. Originality/Value – Findings suggest patient engagement functions as a developmental pathway to digital literacy, conditional on satisfaction, offering hospital managers a sequencing rationale for pairing digital-service rollouts with service-quality improvement.
Workload and Turnover Intention among Contract-Based Public Employees: Mediating Emotional Exhaustion and Moderating Organizational Support Fadhliah M. Alhadar; Johannes Baptista Halik; Marlinda Waty
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.v4i5.822

Abstract

Purpose – This study examines the relationships among workload, emotional exhaustion, and turnover intention among contract-based public employees and tests the moderating role of perceived organizational support in the workload–emotional exhaustion relationship. Design/methodology/approach – A quantitative explanatory survey was conducted among 195 contract-based public employees in local government institutions in Makassar, Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with 5,000 bootstrap resamples to assess direct, mediating, and moderating effects. Findings – Workload significantly increases emotional exhaustion (β = 0.182, p = 0.003) and turnover intention (β = 0.225, p = 0.001). Emotional exhaustion strongly predicts turnover intention (β = 0.541, p < 0.001) and partially mediates the relationship between workload and turnover intention (β = 0.098, p = 0.004). However, perceived organizational support does not significantly moderate the workload–emotional exhaustion relationship (β = 0.009, p = 0.886), with a negligible interaction effect (f² = 0.000). Originality/Value – This study extends the Job Demands–Resources (JD-R) theory by providing context-specific evidence of the health-impairment pathway from workload to emotional exhaustion and turnover intention among contract-based public employees. The findings also suggest that the resource-buffering role of organizational support may be context-dependent rather than universally applicable.
The Innovation Performance in Digital Ecosystems: The Roles of Platform Openness, Strategic Collaboration, Knowledge Sharing, and Absorptive Capacity Mukhtar Galib; Johannes Baptista Halik
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.v4i5.826

Abstract

Purpose – This study examines how innovation performance is generated within digital ecosystems by investigating the roles of platform openness, strategic collaboration, knowledge sharing, and absorptive capacity. It focuses on whether platform openness and strategic collaboration directly enhance innovation performance or operate through knowledge sharing, and whether absorptive capacity strengthens these relationships. Design/methodology/approach – A quantitative research design was employed using survey data collected from 218 firms operating within digitally embedded ecosystems across Jakarta, Surabaya, Bandung, and Makassar, Indonesia. Respondents were selected through purposive sampling, and the data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Finding/Results – The findings indicate that platform openness positively influences innovation performance, with knowledge sharing partially mediating this relationship. Strategic collaboration does not directly influence innovation performance but has a significant indirect effect through knowledge sharing, indicating full mediation. Absorptive capacity does not significantly moderate the proposed relationships. Originality/Value – The study demonstrates that innovation performance in digital ecosystems is driven primarily by knowledge-sharing processes rather than platform openness or strategic collaboration alone. These findings highlight the importance of developing mechanisms that facilitate knowledge exchange to convert ecosystem participation and inter-organizational collaboration into innovation outcomes.

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