cover
Contact Name
M. Miftach Fakhri
Contact Email
fakhri@diginus.id
Phone
+6282296263711
Journal Mail Official
andika.isma@unm.ac.id
Editorial Address
Antang, Makassar, South Sulawesi, Indonesia
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Journal of Economics, Entrepreneurship, Management Business and Accounting
ISSN : 29853222     EISSN : 29853168     DOI : -
Core Subject : Economy,
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
Articles 270 Documents
Navigating VUCA Prime: Leadership Psychology and Wellbeing Leadership as Drivers of Lower Burnout and Higher Employee Productivity Bahri; Moh. Sholihin; Abdullah Billman; Atha Raihan
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.v4i4.1140

Abstract

Purpose – Drawing on contemporary perspectives on leadership and employee well-being, this study explores how Leadership Psychology (LP) and Wellbeing Leadership (WL) relate to employee Burnout (BO) and Work Productivity (WP), while examining whether VUCA Prime (VP) moderates these relationships. Evidence is drawn from employees across the manufacturing, fashion, logistics, and private higher education sectors in Yogyakarta.  Design/methodology/approach – This was a quantitative cross-sectional research that analysed survey answers from 133 permanent workers recruited via selective sampling. After administering a standardised questionnaire, the data was analysed using PLS-SEM in SmartPLS 4. The moderating impact of VUCA Prime was evaluated twice, and its direct effect was studied independently for robustness. Finding/Results – Leadership Psychology and Wellbeing Leadership were associated with lower burnout and higher work productivity (LP: β = −0.422, p = 0.003; β = 0.452, p = 0.005; WL: β = −0.354, p = 0.001; β = 0.378, p = 0.002), while burnout was negatively related to work productivity (β = −0.450, p < 0.001). VUCA Prime strengthened the leadership–outcome relationships but had no significant direct effects on burnout or work productivity. The model explained 59.4% and 66.2% of the variance in burnout and work productivity, respectively, with Q²predict indicating adequate predictive relevance of the model. Originality/Value – The findings extend JD–R Theory by positioning VUCA Prime as a pure moderator that strengthens leadership effects without directly influencing burnout or work productivity, highlighting organizational adaptability as an important driver of leadership effectiveness in dynamic work settings.
A Sharia Financial-Based Fishermen's Financial Safety Net Program for Strengthening the Economic Resilience of Small-Scale Coastal Fishermen in Central Java Risanda A. Budiantoro; M. Aulia Rahman; Khurul Aimmatul Umah; Fatimatuzzahro
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.v4i5.1175

Abstract

Purpose – This study analyzes a sharia financial-based financial safety net strategy for small-scale coastal fishermen in Central Java Province through the Sharia Financial-Based Fishermen's Financial Safety Net Program in strengthening the economic resilience of small-scale coastal fishermen. Design/methodology/approach – This study employs a qualitative descriptive approach integrated with the Business Model Canvas (BMC) framework to design and evaluate the proposed financial safety net model. The study relies exclusively on secondary data obtained from policy documents, academic literature, institutional reports, and related publications. The data were analyzed thematically and mapped into the nine components of the BMC. Finding/Results – The findings indicate that the Sharia Financial-Based Fishermen's Financial Safety Net Program operates through fishermen cooperatives (KUD Mina) as intermediary institutions that provide financial literacy, savings facilitation, financial management assistance, sharia-compliant financing access, debt advisory services, livelihood diversification support, psychosocial assistance, and institutional strengthening. These integrated support mechanisms improve financial capability, reduce economic vulnerability, and strengthen the livelihood resilience of small-scale coastal fishermen. The effectiveness of the program depends on stakeholder commitment, institutional coordination, and collaboration among government agencies, cooperatives, Islamic financial institutions, social finance institutions, universities, and fishing communities. Originality/Value – This study proposes a sharia financial-based financial safety net model for small-scale coastal fishermen by integrating financial inclusion, Islamic social finance, and livelihood resilience. The model supports the development priorities of the Central Java RPJPD 2025–2045 and RPJMD 2025–2029 in promoting coastal economic empowerment, poverty reduction, and sustainable maritime development. The findings offer practical implications for policymakers, fishermen cooperatives, and Islamic financial institutions in strengthening financial inclusion and economic resilience in coastal communities.
The Role of Training and Organizational Support in Shaping Public Employees’ Performance: Evidence from Village Governance in North Sumatra Christin Natalia Sianipar; Robert Tua Siregar; Asnawati; Calen; Richard Berlien
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.v4i4.1202

Abstract

Purpose – This research investigates the relationship between training, organizational support, and public employee performance in village governance in North Sumatra, Indonesia. Guided by human capital theory and perceived organizational support theory, this research conceptualizes training as a means of enhancing employee competence, while organizational support serves as a facilitating condition that enables employees to carry out their responsibilities more effectively. Design/methodology/approach – This research adopted a quantitative explanatory approach. Primary data were obtained from 100 village government employees working in selected offices across North Sumatra through a structured questionnaire and purposive sampling. The data were examined using descriptive statistics, validity and reliability assessments, classical assumption tests, and multiple linear regression.The construct scores were developed from Likert-scale questionnaire items measuring training, organizational support, and public employee performance. Findings/Results – The findings reveal that training has a positive and statistically significant association with public employee performance, with a regression coefficient of 0.386. Organizational support likewise demonstrates a positive and significant association with employee performance, with a coefficient of 0.337. The overall regression model is statistically significant, as shown by an F-statistic of 63.765 and an R² value of 0.568. Thus, training and organizational support collectively account for 56.8% of the variation in public employee performance. Originality/Value – This research contributes to the public-sector human resource management literature by investigating training and organizational support as complementary factors linked to employee performance within village government. Its originality lies in its focus on village-level public employees in North Sumatra, a local governance context that remains underexplored. The results indicate that village employee performance is related both to competency enhancement through training and to organizational factors, including leadership direction, sufficient resources, supervision, recognition, and professional development opportunities.
Digital Transformation and MSME Performance in Medan: The Roles of Digital Marketing, E-Commerce, Fintech, and Digital Literacy Dede Ansyari Guci; Esther Praja Anggriany Panggabean; Jamaluddin Jamaluddin
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.v4i5.1274

Abstract

Purpose – This investigation evaluates how digital marketing, e-commerce adoption, fintech usage, and digital literacy—as four distinct dimensions of digital transformation—affect the performance of Micro, Small, and Medium Enterprises (MSMEs) based in Medan, with self-reported MSME performance serving as an operational indicator of short- to medium-term business outcomes. Design/methodology/approach – A quantitative research design was executed using empirical data collected through a structured quota-purposive sampling procedure from 200 digitally active MSME operators across five major industrial sectors in Medan. Structural Equation Modeling–Partial Least Squares (SEM-PLS) via SmartPLS 4 was used to evaluate measurement validity, structural path relationships, control variable impacts, and out-of-sample predictive performance using PLSpredict. Finding/Results – The empirical structural evaluation indicates that digital marketing (β = 0.232, p < 0.001), e-commerce adoption (β = 0.185, p < 0.001), fintech usage (β = 0.142, p < 0.001), and digital literacy (β = 0.364, p < 0.001) exhibit positive and statistically significant associations with MSME performance. Inclusion of control variables (firm age, owner education, sector) confirmed the robustness of these baseline relationships. PLSpredict analysis verified the model's out-of-sample predictive capabilities. Originality/Value – The novelty of this study lies in its comparative empirical assessment of four key digital-transformation dimensions as parallel direct predictors within a unified variance-based structural framework among digitally engaged regional MSMEs. Grounded in entrepreneurship theory, the findings emphasize that while external digital platforms provide necessary market access and transactional tools, internal human capabilities (digital literacy) carry the largest relative association with performance outcomes.
The Effect of Entrepreneurship Learning and Market Orientation on the Performance of Msme Precious Metal Craft Businesses with Innovation as A Mediating Variable Ratnah Suharto; Ika Wisudawaty; Alfiana Damasinta; Nurliana Nurliana; Muhammad Yamin
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.v4i5.1278

Abstract

Objective – This study aims to investigate and analyze the influence of entrepreneurship education and market orientation on the business performance of micro, small, and medium enterprises (MSMEs) in the precious metal craft sector in Makassar City, with product innovation serving as a mediating variable. Design/methodology/approach – The data collection process used relies on a quantitative approach, with data collection techniques including observation, questionnaires, and documentation. In this study, the sample consisted of 100 MSMEs operating in the precious metal craft sector in Makassar City. Findings/Results – The results of the study indicate that entrepreneurship learning has a significant positive influence on business performance, while market orientation also shows the same impact. In addition, product innovation makes a positive and significant contribution to learning outcomes. Furthermore, product innovation is also proven to function as a mediating variable between entrepreneurship learning and business performance, as well as between product orientation and business performance itself.Originality/Value – The essence of this research is that the competitive success and performance of MSMEs in the precious metal craft sector is determined by more than just their ability to produce quality goods, but is also influenced by the strength of entrepreneurs to continue learning, understand market demands, and transform the knowledge gained into useful innovations. In other words, entrepreneurial learning and market orientation will have a broader impact on business performance if supported by the ability to innovate continuously.
Determinants of Workplace Internet Use among Indonesian Workers: Probit and Logit Analysis Using SAKERNAS 2023 Rendra Dwi Saputra; Kukuh Arisetyawan; Irien Kamaratih; Axellina Muara Setyanti; Muhammad Andika Zalfiandra; Muhammad Syahril Mustofa; Muhammad Rafi Putra Ibrahim; Aldan Ardana Ahmad
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.v4i5.1298

Abstract

Purpose – This study analyzes the determinants of workplace internet use among Indonesian workers, treated here as one measurable dimension of digital technology adoption, using SAKERNAS August 2023 (N =465,204). Design/methodology/approach – Binary probit and logit models, weighted using BPS individual sampling weights with the full linearized variance estimator (strata and PSU), and Average Marginal Effects (AME) for twelve explanatory variables. Finding/Results – Education ≥ senior high school again has the largest effect once BPS sampling weights are applied (AME = 0.222; p < 0.01), followed by urban location (AME = 0.122), Kartu Prakerja awareness (AME = 0.137), and employee/wage-worker status (AME = 0.056). Disability reduces adoption probability (AME = -0.070; OR = 0.663). Internet use is associated with 53.6 percent higher earnings (exact semi-log transformation of β = 0.429), rising to 61.7 percent for internet users who have also attained senior high school education or above; both are conditional associations rather than a causal wage return. The weighted model achieves acceptable in-sample fit (AUC = 0.82; Pseudo-R2 = 0.24). Originality/Value – To our knowledge, one of the first nationally representative micro-econometric studies of workplace internet adoption in Indonesia; identifies disability as a new determinant with double-penalty implications for digital labor market inclusion.
Policy Uncertainty and Asymmetric Volatility in Indonesia's Financial Sector: EGARCH Evidence Mohammad Syifaul Qulub; Riska Ayu Setiawati
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.v4i5.1344

Abstract

Purpose – This study examines the effects of domestic and global economic policy uncertainty on Indonesia's financial sector volatility, given its dominant market position and sensitivity to regulatory and capital flow shocks. Design/methodology/approach – Monthly IDX Financial Index (JKFINA/IDXFINANCE) returns from January 2011 to December 2025 are analyzed using an EGARCH (1,1) model, with the World Uncertainty Index (WUI) for Indonesia, US EPU, and VIX entered jointly into the variance equation. Because default analytic standard errors proved unreliable in finite samples, inference relies on residual bootstrap, supported by distributional, subsample, and structural-break robustness checks. Finding/Results – A leverage effect is confirmed and robust to bootstrap-based inference, with negative shocks raising conditional volatility more than equivalent positive shocks. None of the three uncertainty proxies (WUI, EPU, VIX) is robust under this inference, and neither structural break test finds evidence of a break around COVID-19. Originality/Value – This study demonstrates, through multi-start optimization, residual bootstrap, and structural break testing, that default analytic standard errors from EGARCH-X estimation can be materially unreliable in finite monthly samples. Although this evidence comes from a single application, the underlying mechanism plausibly extends to similarly specified models; a bootstrap-based inferential remedy is proposed. It is also among the first studies to jointly incorporate the WUI for Indonesia, US EPU, and VIX into a single EGARCH variance equation for Indonesia's financial sector.
Perceived Quiet Firing and Turnover Intention in Education Technology Startups: A Serial Mediation Model Diyan Novika; Sri Hartono; Fatkhur Rohman Albanjari
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.v4i5.1374

Abstract

Purpose – This study examines the sequential psychological processes theoretically proposed to connect perceived quiet firing with turnover intention among employees in Indonesian Education Technology startups, with psychological contract breach and work disengagement specified as theoretically ordered mediators whose sequential arrangement reflects an established theoretical logic rather than an empirically verified temporal sequence. Design/methodology/approach – Survey data were collected from 190 employees across eight Education Technology startups in Indonesia. Partial least squares structural equation modeling (PLS-SEM) was used to estimate direct, indirect, and serial mediation pathways among the four constructs. Finding/Results – Psychological contract breach predicted work disengagement, while work disengagement emerged as the most proximate structural predictor of turnover intention. Neither the direct path from perceived quiet firing nor that from psychological contract breach to turnover intention reached significance once the mediators were included. Bootstrapping confirmed the significance of the indirect effects through work disengagement and through the serial pathway involving psychological contract breach and work disengagement. Originality/Value – The study extends the employee withdrawal literature by embedding perceived quiet firing in an indirect effects model that treats psychological contract breach and work disengagement as distinct stages rather than interchangeable mechanisms. Their ordering follows from theory, not from temporal observation, and whether the sequence actually unfolds in this direction across time remains a question for longitudinal research. The findings carry practical implications for Education Technology startups seeking to identify and address early-stage relational risk factors before they solidify into voluntary attrition.
Transformation of Pesantren's Role in the Islamic Economic Ecosystem: From Islamic Educational Institution to Agent of Community Empowerment Ririn Noviyanti; Nur Asnawi; Umrotul Khasanah
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.v4i5.1418

Abstract

Purpose – This study examines the transformation of pesantren from Islamic educational institutions into community empowerment agents within the Islamic economic ecosystem. It explores strategies for economic self-sufficiency, empowerment mechanisms, and key implementation challenges. Design/methodology/approach – This study develops a conceptual framework through a literature-based approach, combining systematic literature review elements with secondary quantitative data. A total of 122 documents published between 2020 and 2026 were synthesized, alongside secondary data from Kemenag RI, P3M, LIPI, BPS, and OJK. Findings – The findings indicate that only 28% of pesantren operate independent business units, while 72% remain dependent on donations. Major challenges include limited access to shariah financing, business legality gaps, and low digital literacy. The analysis also identifies a digitalization paradox, where digital adoption is strongly associated with higher income despite its relatively low implementation across pesantren. Originality/Value – This study contributes by conceptualizing pesantren as theologically embedded hybrid organizations and proposing a conceptual framework for the Pesantren Economic Independence Index (PEII). It further introduces the concepts of virtuous institutional recursion and the legitimacy–efficiency paradox, providing a foundation for future empirical research on Islamic educational institutions and community economic empowerment.
Green Entrepreneurship, Green Innovation, Green Finance, and Organisational Culture: Differential Effects on MSME Performance and Business Sustainability in Medan Pasca Dwi Putra; Andri Zainal; Khairunnisa Harahap; Roza Thohiri; Muhammad Faisal Khadavi; Ivo Selvia Agusti; Fenny Afrida
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.v4i5.1442

Abstract

Purpose – This study examines the effects of green entrepreneurship, green innovation, green finance, and organisational culture on MSME performance and sustainability, while testing MSME performance as a mediating pathway. Design/methodology/approach – A causal quantitative survey was conducted among 656 MSMEs in Medan, Indonesia, using non-probability mixed-frame sampling. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). Findings – The findings reveal differential and contrasting effects of green practices. Green finance significantly improves MSME performance but reduces sustainability, while green entrepreneurship reduces performance but improves sustainability. Green innovation positively affects both outcomes, although its effect on performance is marginally significant. Organisational culture significantly enhances sustainability but has no significant effect on performance. MSME performance also has a significant negative effect on sustainability, indicating a potential trade-off between short-term performance and long-term sustainability. Originality/Value – This study proposes a provisional Green Capability Trade-Off perspective, challenging the assumption that green practices universally generate win–win outcomes. It highlights the need to recognize the differentiated effects of green capabilities when designing strategies for sustainable MSME development.