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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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Urban Development Management Strategies to Enhance Regional Competitiveness: Evidence from Urban Planning in Medan City Pretty Naomi Sitompul; Cindy Yolanda
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.v4i4.929

Abstract

Purpose – Rapid urbanization and fragmented urban governance have created significant challenges for regional competitiveness in emerging metropolitan cities such as Medan, Indonesia. This study examines how urban development management strategies enhance regional competitiveness, with resource optimization positioned as a mediating mechanism. Design/methodology/approach – This study adopted a quantitative explanatory approach through a cross-sectional survey involving 120 stakeholders engaged in urban planning and development in Medan City, including government officials, academics, planning professionals, and private-sector actors. Data were gathered using structured questionnaires and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). Finding/Results – The findings reveal that urban development management significantly improves resource optimization (β = 0.68) and regional competitiveness (β = 0.31). Resource optimization also positively affects regional competitiveness (β = 0.44) and partially mediates the relationship between urban development management and regional competitiveness (β = 0.30). These findings indicate that governance capability contributes to competitiveness both directly and indirectly through operational efficiency mechanisms. Originality/Value – This study extends the application of the Resource-Based View (RBV) in the urban governance context by demonstrating that resource optimization functions as an operational mechanism linking strategic urban management and competitiveness outcomes. The findings suggest that improving regional competitiveness requires not only integrated governance structures but also stronger operational efficiency in urban resource utilization.
Green Human Capital and Innovation Driving Tourism Industry Growth: The Mediating Role of Green Economy Capability Mustika Kusuma Basir; St Salmah Sharon; Muh Syulhasbiullah; Natali Ikawidjaja; Muh Arif
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.v4i5.973

Abstract

Purpose – The tourism industry in Indonesia faces increasing pressure to adopt sustainable practices due to environmental degradation and resource dependency, while empirical evidence regarding the mechanism linking green human capital and green innovation to tourism industry growth remains limited. This study aims to analyse the effects of Green Human Capital (GHC) and Green Innovation (GI) on Tourism MSME Growth, with Green Economy Capability (GEC) as a mediating variable. Design/methodology/approach – A quantitative survey was conducted with 200 tourism MSMEs in Makassar, Takalar, Bantaeng, and Sinjai, Indonesia. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). Findings – The results reveal that Green Human Capital (β = 0.162; p = 0.039) and Green Innovation (β = 0.168; p = 0.034) positively and significantly influence Tourism MSME Growth. Green Economy Capability demonstrates the strongest direct effect on Tourism MSME Growth (β = 0.347; p < 0.001) and is significantly influenced by Green Human Capital (β = 0.512; p < 0.001) and Green Innovation (β = 0.369; p < 0.001). Furthermore, mediation analysis confirms that Green Economy Capability partially mediates the relationship between Green Human Capital and Tourism MSME Growth (β = 0.218; p < 0.001), as well as the relationship between Green Innovation and Tourism MSME Growth (β = 0.241; p < 0.001). Originality/value – This study positions GEC as a strategic mechanism linking green resources and innovation to sustainable business growth. The model shows substantial explanatory power (R² = 0.624 for GEC; R² = 0.711 for Tourism MSME Growth) and strong predictive relevance. The findings support the integration of Resource-Based View and legitimacy theory and highlight the need for tourism MSMEs to strengthen organisational capability to translate green resources and innovation into long-term competitiveness and growth.
The Impact of Migration and Inflation on Youth Unemployment in Indonesia: An ARDL Approach Misdawita; Cahya Puspita Rahmadhini; Yulia Anggun Sari Br Sembiring; Tuty Susanty L Toruan
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.v4i5.991

Abstract

Purpose - This study examines migration and inflation in relation to youth unemployment in Indonesia. It covers the period 2000-2024. The outcome concerns people aged 15-24. The focus is the transition from school to work. The analysis distinguishes long-run associations from short-run dynamics. Design/methodology/approach – Annual BPS-based series are analysed using an autoregressive distributed lag (ARDL) model. Youth unemployment covers ages 15-24. Migration uses the five-year retrospective risen-migration concept. Its annual provenance remains unverified, making migration estimates provisional. ARDL accommodates I(0) and I(1) variables and distinguishes long-run relationships from short-run changes. Finding/Results – The results provide mixed evidence of a long-run equilibrium relationship. The finite-sample bounds test points to cointegration, but the asymptotic test is inconclusive and the insignificant error-correction term indicates that adjustment toward equilibrium is not statistically reliable. In the long run, migration is negatively associated with youth unemployment, whereas inflation is positively associated with it. The short-run effects are not statistically robust and therefore require cautious interpretation. Originality/Value – This study examines migration, inflation, and youth unemployment jointly in Indonesia. Its focus is youth labour-market dynamics. It considers mobility alongside macroeconomic price pressure. The results inform discussion of labour matching and price stability. The contribution remains conditional on the model and data limitations.
Fintech Lending and Financial Inclusion in Indonesia: A National and Regional Perspective Andi Sessu; Sri Hartaty; Jacomina Vonny Litamahuputty
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.v4i3.1058

Abstract

Purpose – This paper examines the role of fintech lending in strengthening national financial inclusion in Indonesia. The topic is important because fintech lending is often promoted as a digital credit channel that can expand access to finance, yet its contribution must be assessed not only from loan growth, but also from regional equity, productive use, borrower inclusion, and credit risk. Design/methodology/approach – This study uses a quantitative descriptive approach with spatial analysis. Secondary data were obtained from OJK’s LPBBTI December 2025 statistics. The analysis covers national and provincial fintech lending indicators, including loan disbursement, borrower accounts, Java and non-Java distribution, productive-sector lending, MSME borrowers, gender distribution, and TWP90. Finding/Results – The findings show that fintech lending has expanded credit access nationally, but its distribution remains concentrated in Java and major economic provinces. Productive-sector lending and MSME participation remain limited, while gender access is relatively balanced. TWP90 also indicates that inclusion must be assessed together with repayment sustainability. Originality/Value – This study contributes by framing fintech lending inclusion through access, equity, productive quality, and risk sustainability. The main implication is that fintech lending policy should move beyond credit expansion toward more productive, regionally balanced, and responsible financial inclusion.
Green Marketing, Green Signaling Strength, and Value Differentiation in Sustainable Fashion Purchase Intention Shinta Rahmani; Muhammad Ali Iqbal; Hetty Karunia Tunjungsari
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.v4i3.1076

Abstract

Purpose: This study investigates how green marketing is translated into purchase intention for sustainable fashion and identifies the consumer evaluations that make sustainability communication persuasive. The issue is especially relevant in fashion because purchase decisions combine functional considerations with symbolic and identity-related meanings, while sustainability claims do not always produce a consistent behavioral response. Design/methodology/approach: The research used a quantitative explanatory design and analyzed online survey responses from 200 consumers. The proposed model incorporated green marketing, green signaling strength, value differentiation, environmental identity, consumption visibility, and purchase intention. PLS-SEM was employed to estimate direct relationships, sequential mediation, and moderating effects. Findings: Green marketing showed no significant direct relationship with purchase intention. Instead, the relationship was fully transmitted through a sequential mechanism in which green marketing increased green signaling strength, stronger signals enhanced value differentiation, and differentiated value increased purchase intention. Environmental identity significantly moderated the green signaling strength-value differentiation relationship, whereas consumption visibility did not produce a significant moderating effect. Originality/value: The study identifies value differentiation as the pivotal evaluative link between sustainability communication and purchase intention. For sustainable fashion brands, the findings imply that environmental messages are more effective when consumers can verify their credibility and recognize concrete, distinctive value rather than receiving broad green claims alone.
Organizational Barriers to Data-Driven Decision Making in Educational Management Taryana
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.v4i3.1092

Abstract

Purpose – This study examines organizational barriers affecting the implementation of Data-Driven Decision Making (DDDM) in educational institutions. Although digital academic systems are increasingly adopted, many institutions still struggle to utilize academic data effectively for evidence-based educational management and institutional coordination. Design/methodology/approach – A quantitative survey approach was employed using purposive sampling techniques. Data were collected from 179 respondents consisting of lecturers, academic staff, administrators, and educational managers from universities, colleges, polytechnics, institutes, and schools in Padang through online questionnaires. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Findings/Results – The findings reveal that data quality problems, organizational resistance, analytical capability deficiency, and system fragmentation significantly influence weak DDDM. Among these variables, analytical capability deficiency emerged as the strongest predictor. Weak DDDM also significantly affects educational management ineffectiveness. Originality/Value – This study advances DDDM scholarship by positioning weak Data-Driven Decision Making as the key organizational mechanism through which data quality problems, organizational resistance, analytical capability deficiency, and system fragmentation become translated into educational management ineffectiveness. The Padang context shows that the main limit of educational digital transformation is not merely system adoption, but institutional readiness to convert data into coordinated, evidence-based governance.
Market Capitalization Volatility, Profitability, and Leverage: A Comparative Four-Case Study of Indonesia's Energy and Technology Firms Hikmahwati Hikmahwati; Widya Ais Sahla; Sandra Iriawan; Noor Safrina; Nurul Qalbiah; Mark Gabriel Wagan Aguilar
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.v4i5.1097

Abstract

Purpose – This exploratory study examines preliminary associations between market capitalization volatility, profitability, and leverage across four Indonesian energy and technology firms, drawing on Signaling Theory. With only two firms per sector, sector differences are treated as case-level heterogeneity, not established moderation. Design/methodology/approach – Using a multi-case panel design, the study analyzes four Indonesian firms over 2014–2024 (44 firm-year observations): two energy firms (Adaro Energy, Indonesia Energy Corporation) and two technology firms (Telkom Indonesia, Elang Mahkota Teknologi). The small sample confounds sector with firm identity, so comparisons are descriptive, not tested moderation. VMC1 and VMC2 were recomputed as annual rolling-window series, replacing a prior full-period constant confounded with sector identity. Variables were z-standardized, volatility mean-centered before interaction terms, examined via marginal effects. Findings/Results – Volatility is positively associated with profitability and negatively with leverage across all cases. With corrected VMC1/VMC2, sector does not moderate either association, stable across leave-one-firm-out checks. A lagged specification shows both associations disappear with temporal separation, indicating associative not causal relationships. Originality/Value – The study offers a descriptive account of how an apparent sector-moderation finding can arise from a measurement artifact and disappear once corrected—a cautionary illustration for future research.
The Influence of Income, Planning, Financial Literacy to Financial Management of Muslim MSMEs in Kudus Regency Ahmad Nilnal Munachifdlil Ula; Faridhatun Faidah; Indah Puspita Maharani; Diah Ayu Susanti; Mohammad Khasan; Ridwan
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.v4i5.1105

Abstract

Purpose  –  This study aims to analyze the influence of income, financial planning, and financial literacy on the financial management of Muslim MSMEs in Kudus Regency. Design/Methodology/Approach – A quantitative approach was applied in this study by distributing questionnaires using purposive sampling to 96 Muslim MSMEs in Kudus. The collected primary data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 3 software. The analysis included measurement model evaluation, structural model evaluation, bootstrapping, coefficient of determination, and model fit assessment. Findings/Results – The empirical results show that income (β = 0.439, p < 0.001) and financial planning (β = 0.386, p = 0.009) have positive and statistically significant effects on the financial management of Muslim MSMEs in Kudus. Conversely, financial literacy does not have a statistically significant effect (β = 0.119, p = 0.160), indicating that financial knowledge alone does not necessarily translate into effective financial management practices within this specific socio-religious context. The model demonstrates explanatory power (R² = 0.651) and highlights the roles of income and financial planning in shaping financial management behavior. These findings indicate that financial capacity and structured planning are more directly associated with financial management outcomes in this context. Originality/Value – This study extends the behavioral finance literature by contextualizing the findings within a specific religio-regional ecosystem. It uses the local cultural philosophy of "Gusjigang" as an analytical lens to deconstruct the literacy paradox and explain why standard conventional financial indicators fail to translate into concrete financial management practices among traditional Muslim traders.
Government Agricultural Intervention and Farm Household Income Zednita Azriani; Hasnah Hasnah; Rika Hariance; Nuraini Budi Astuti; Syahdina Sarah
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.v4i4.1123

Abstract

Purpose – This study examines the effect of government agricultural intervention on farm household income and production across major agricultural subsectors. Design/methodology/approach - A quantitative approach was employed using data from 247 farmers who received government assistance across seven agricultural commodity-producing districts and cities. The analysis combines descriptive statistics and t-tests to assess changes in production and household income following intervention. Findings/Results - Government intervention increased agricultural production by approximately 7% overall. The largest increase occurred in the food crop subsector at 10%, followed by plantations at 8%, while the lowest increase was 4%. The t-test results confirm that government intervention significantly improves farm household income, with the strongest income response observed among food crop farmers. Originality/Value - This study demonstrates that government agricultural intervention can improve both production and household income, although its effectiveness varies across subsectors. The findings highlight the importance of combining production support with farm diversification and downstream processing to strengthen the sustainability of rural household income.
Regional Fiscal Performance and Inclusive Economic Growth in Yogyakarta’s Digital Era Wuku Astuti; Baldric Siregar; Rudy Badrudin; Miswanto
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.v4i5.1134

Abstract

Purpose – This study examines the relationship between regional fiscal performance, economic growth, and inclusive economic growth in the Special Region of Yogyakarta, Indonesia, during the digital governance era. Design/methodology/approach – Using panel data from five regencies/municipalities during 2008–2024, this study applies pooled OLS-based multiple regression. Regional fiscal performance is measured through fiscal independence, local own-source revenue effectiveness, expenditure efficiency, expenditure harmony, fiscal dependency, and regional revenue growth. Fiscal digitalization is examined as a moderating variable, while economic growth is assessed as a possible pathway variable through sequential regression evidence. The models were re-estimated using bootstrapped standard errors with 5,000 resamples and percentile confidence intervals. Finding/Results – The results show that expenditure efficiency (coefficient = −1.645, p = 0.017), expenditure harmony (coefficient = −0.288, p = 0.023), and fiscal dependency (coefficient = −1.599, p < 0.001) are significantly associated with economic growth. Fiscal digitalization strengthens the relationships of fiscal independence and expenditure harmony with economic growth, with the significant moderation effect of expenditure harmony (coefficient = 0.215, p = 0.013), while the interaction between fiscal dependency and fiscal digitalization is only marginally significant at the 10% level. Economic growth is negatively associated with inclusive economic growth (coefficient = −2.342, p < 0.001), indicating that regional growth has not fully translated into inclusive welfare outcomes. Sequential regression further indicates that the expected pathway through economic growth is not supported in the hypothesized direction. Originality/Value – This study integrates regional fiscal performance, fiscal digitalization, economic growth, and inclusive economic growth within a single empirical framework. The findings highlight the importance of fiscal digitalization while showing that economic growth does not automatically produce inclusive development.

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