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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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The Effects of Asset Spread and Good Corporate Governance on Profit Distribution Management in Indonesian Islamic Commercial Banks Mismiwati; Riduwansah; Rika Lidyah
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.v4i4.1462

Abstract

Purpose : This study aims to examine the relationship between Asset Spread, Good Corporate Governance (GCG), and Profit Distribution Management (PDM) in Islamic Commercial Banks in Indonesia during the 2020–2025 period. The study specifically investigates whether Asset Spread and governance mechanisms are associated with banks’ profit distribution practices, while considering the potential relevance of Displaced Commercial Risk (DCR) as a theoretical perspective. Design/Methodology/Approach : This study employs a quantitative approach using secondary data from eight Islamic Commercial Banks in Indonesia selected through purposive sampling. The study utilizes a balanced panel dataset consisting of 48 bank-year observations. The empirical analysis is conducted using a Two-Way Fixed Effects (TWFE) model with bank-clustered robust standard errors. Robustness tests are performed by incorporating additional control variables, including the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Financing-to-Deposit Ratio (FDR). Findings : The findings indicate that Asset Spread has a statistically significant negative relationship with Profit Distribution Management, while Good Corporate Governance does not demonstrate a statistically significant relationship with PDM. The negative association between Asset Spread and PDM remains consistent across alternative model specifications after including additional control variables. These results suggest that Displaced Commercial Risk may provide a relevant theoretical explanation for understanding how banks’ return-generating capacity relates to profit distribution practices; however, the findings do not establish a causal relationship. Originality/Value : This study contributes to the literature by positioning Asset Spread as a potential explanatory factor for Profit Distribution Management and examining it alongside a composite measure of Good Corporate Governance within an integrated economic and governance framework. Furthermore, this study highlights the limitation of composite GCG self-assessment scores in capturing governance dimensions that may be more directly relevant to profit distribution decisions in Islamic banking.
The Psychological Pathway to MSME Sustainability: Financial Literacy and Financial Efficacy Dewi Khornida Marheni; Evan Ferdinand; Wisnu Yuwono; Roque B. Cruz II
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.v4i5.1465

Abstract

Purpose – The purpose of this study is to examine the role of financial literacy and financial efficacy in building financial sustainability of MSMEs in Batam, Indonesia, where declining financial literacy rates and low entrepreneurial confidence may threaten MSMEs sustainability in the long term. Design/methodology/approach – This study uses a quantitative method with 339 MSME owners and managers in Batam as respondent. Semi structured interviews with three MSME entrepreneurs were subsequently conducted solely to provide contextual explanations for the quantitative findings. The hypotheses were tested using partial least squares structural equation modeling (PLS-SEM) with SmartPLS. Finding/Results – Financial attitude and financial knowledge were positively associated with financial literacy, while financial behavior does not. Financial literacy was positively associated with financial efficacy and financial sustainability, and financial efficacy mediates the relationship between financial literacy and financial sustainability. Originality/Value – Rather than treating financial efficacy as an additional predictor, this study position it as the psychological mechanism through which financial literacy is translated into MSME sustainability. By integrating the theory of planned behavior and social cognitive theory. This study provides theoretical, contextual, and methodological contributions to the literature on financial sustainability.
Africa’s Energy Security and Influence on Inclusive Human Development: Examining the Role Played by Governance Marilyn Edoh Ofeh; Ibrahim Ngouhouo; Salomon Leroy
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.v4i5.1475

Abstract

Purpose – Looking at how a shift from dirty energies to clean advanced energies would affect livelihood and the fight against the long-aged poverty and inequality plight especially in Africa, has topped academic discourse. This study examines the effect of energy security on inclusive human development in Africa. Design/methodology/approach – The study adopts a quantitative approach by using the panel regressions like the GMM, quantile regression, and mediation analysis as estimation strategies adopting data from 2010 to 2022 for 34 African countries. Secondary data were obtained from the WDI, WGI, OPEC, and UNDP. Finding/Results – Firstly, a unit increase in energy security will lead to an increase in inclusive human development in Africa, by unit increases between 0.42 to 4.25. Secondly, those in the upper inclusive human development quantile (Q90) have a better gain from energy security when compared to the lowest quantile (Q10) [0.073 and 0.018 respectively]. Thirdly, lower middle income countries have a better output than lower income countries, with respect to an increase in inclusive human development (0.049 and 0.039 respectively). Lastly, governance acts as a good mediator in the energy security – inclusive human development nexus. This shows that energy security positively influences inclusive human development, through improvement in health, livelihood earnings, and education. Originality/Value – Energy security delivers the greatest growth dividends where institutions strengthen infrastructure and absorptive capacity—reminding policymakers that reliable energy alone cannot close development gaps without these complementary foundations.
Neuroticism and Perceived Research Productivity : Mediating and Moderating Roles of Learning Orientation and Job Autonomy Jondry Adrin Hetharie; Robbi Djefri Lakatua; Mozes. D Istia
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.v4i4.1560

Abstract

Purpose – This study aims to examine the effect of neuroticism on faculty Perceived Research Productivity by considering the mediating role of learning orientation and the moderating effect of job autonomy. Design/methodology/approach – This study used a quantitative approach with a cross-sectional survey design. Data were collected from 100 faculty members at Universitas Kristen Indonesia Maluku through online questionnaires. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Finding/Results – The results show that neuroticism has a positive effect on faculty Perceived Research Productivity, both directly and indirectly through learning orientation. Learning orientation mediates the relationship between neuroticism and Perceived Research Productivity. Job autonomy strengthens the effect of neuroticism on Perceived Research Productivity but weakens the relationship between neuroticism and learning orientation. The moderated mediation model explains 71.6% of the variance in Perceived Research Productivity. Originality/Value – This study contributes to the literature by applying Trait Activation Theory in the context of academic Perceived Research Productivity. It highlights the importance of psychological traits, learning orientation, and job autonomy in improving faculty research performance. The findings also offer practical implications for higher education institutions in designing autonomy-based and learning-oriented human resource development strategies.
Microfinance for Women: Risk Mitigation and Its Impact on Household Welfare Riduwan Riduwan; Amrullah Amrullah; Akhmad Arif Rifan
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.v4i5.1572

Abstract

Purpose – This study examines financing risk, risk mitigation practices, and their contribution to household welfare in the Government Investment Center (PIP) ultra-micro financing program for women entrepreneurs. Design/methodology/approach – This study employs a qualitative approach supported by descriptive quantitative data. Secondary data consist of outstanding financing (OS), non-performing financing (NPF), and borrower composition obtained from PIP financial reports over a seven-year period. Primary data were collected through in-depth interviews with PIP management, intermediary institutions, and women borrowers, complemented by focus group discussions. Finding/Results – The findings show that women accounted for approximately 95% of financing recipients, while the average NPF remained at only 0.13%, indicating consistently low financing risk. The study further reveals that risk mitigation extends beyond financing procedures through continuous business mentoring, entrepreneurship training, marketing assistance, and the active involvement of intermediary institutions. These complementary interventions strengthen borrowers’ business capacity and contribute to improvements in household welfare. Originality/Value – This study demonstrates that integrating financial services with non-financial support can effectively mitigate financing risk while enhancing women’s economic empowerment and household welfare. The findings provide practical implications for policymakers and microfinance institutions by highlighting the importance of combining financing with capacity-building interventions to promote sustainable financing and strengthen women's financial inclusion.
Strategic Management Accounting and Cooperative Performance: The Moderating Role of Supervisory Board Capability Made Susilawati; Rivontio Tasib
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.v4i5.1603

Abstract

  Purpose – This study examines the associations of Strategic Management Accounting (SMA) and Supervisory Board Capability (SBC) with perceived cooperative performance and assesses whether SBC moderates the relationship between SMA and performance. Design/methodology/approach – A cross-sectional, matched-dyadic, multi-informant design was applied to 99 active cooperatives. Executive-management informants reported SMA use and perceived cooperative performance, while supervisory-board informants independently reported SBC. The two role-specific records were linked using cooperative identification codes, and no cross-informant averaging was conducted. The resulting 99 matched cooperative dyads were analyzed using partial least squares structural equation modeling with 5,000 bootstrap resamples. Finding/Results – SMA was positively associated with perceived cooperative performance (β = 0.361, p < 0.001), and SBC was also positively associated with performance (β = 0.342, p < 0.001). The SMA × SBC interaction was positive and statistically significant (β = 0.320, p = 0.046), but its small effect size (f² = 0.062) and p value close to the conventional threshold indicate that the moderating pattern should be interpreted cautiously. Originality/Value – This study defines supervisory board capability as the board’s collective ability to apply financial, regulatory, risk-monitoring, and governance expertise through strategic questioning, accountability, and corrective follow-up. The multi-informant design reduces source overlap between board capability and management-rated constructs, but it does not establish causality or eliminate all common-method concerns.
Evaluating the Emerging Field of Entrepreneurship Education and Islamic Business: A Bibliometric and Thematic Analysis Ruksana Banu
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.v4i5.1621

Abstract

Purpose – The main purpose of this study was to examine the emerging field of entrepreneurship education and Islamic business from perspective on the existing studies. The study evaluated publication trends, research gaps, major themes and focused on how entrepreneurship education with Islamic values and principles influences entrepreneurial activities and socio-economic development. Design/methodology/approach – A PRISMA-driven screening process was used, and 19 final journal articles were identified by relying on Scopus-indexed articles published between 2019 and 2026. A bibliometric and a thematic review approach was applied. The bibliometric analysis supported examining the scientific publication trends and conducting analysis based on Bradford's and Lotka’s Law. MAXQDA software was used to perform thematic analysis, while the subcode-driven operational codebook supported identifying key themes based on article abstracts and key words. Findings/Results – The key findings indicate that the research on entrepreneurship education and Islamic business publication increased after 2023 and the literature is spread across diverse journals suggesting a multi-disciplinary approach to the study. However, the field of study of entrepreneurship education and Islamic business is still developing. Thematic analysis has identified seven themes, out of which three themes such as entrepreneurial intention for Islamic business, sustainable and green Islamic entrepreneurship, and women in Islamic entrepreneurship can be considered emerging themes. Originality/Value – The study contributes by proposing a conceptual framework associated with entrepreneurship education and entrepreneurial intention via Islamic entrepreneurial competences. This framework can be tested in the future based on both a quantitative and qualitative research approach. This would lead to positive impact on socio-economic and sustainable development.
The Implementation of Environmental Management Accounting as a Business Strategy for Tourism on Rote Island: A Triple Bottom Line and Stakeholder Theory Approach Indah Mutiara; Efandri Agustian; Minarni Anaci Dethan; Apriana H.J Fanggidae
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.v4i5.1636

Abstract

Purpose – This study explores the implementation of Environmental Management Accounting (EMA) as a business strategy in the tourism service sector of Rote Island, Indonesia. It examines how EMA supports sustainable business practices from the perspectives of the Triple Bottom Line (TBL) and Stakeholder Theory while identifying the challenges faced by tourism businesses. Design/methodology/approach – A qualitative case study approach was employed. Data were collected through in-depth interviews, observations, and document analysis involving hotel and homestay managers, tourism operators, local government officials, community representatives, and local SMEs. The data were analyzed using thematic analysis. Finding/Results – The findings reveal that EMA implementation remains at an early stage. Tourism businesses have adopted environmentally responsible practices, including energy and water conservation, waste reduction, and the use of local products, but environmental costs are not systematically recorded. From the TBL perspective, EMA enhances operational efficiency (profit), strengthens community participation (people), and supports environmental conservation (planet). Stakeholder Theory further explains that EMA improves managerial decision-making while fostering trust among tourists, local communities, government agencies, and business partners. Key challenges include limited awareness of EMA, inadequate environmental accounting systems, insufficient human resources, and limited institutional support. Originality/Value – This study extends the EMA literature by integrating Triple Bottom Line and Stakeholder Theory within a tourism destination context, providing practical insights for developing sustainable tourism strategies in small island destinations.
Digital Marketing Capability and Self-Efficacy in Enhancing Entrepreneurial Intention Among Students at Private Universities: The Moderating Role of the Entrepreneurial Ecosystem Viola De Yusa; Muhammad Rafiq; Cahyani Pratisti; Riyadini Riyan Utami
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.v4i5.1650

Abstract

Purpose – This study examines the effects of Digital Marketing Capability and Self-Efficacy on the Entrepreneurial Intention of students at private universities in Bandar Lampung and tests the moderating role of perceived university Entrepreneurial Ecosystem support.Design/methodology/approach – This study employed a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Data were collected through a seven-point Likert-scale questionnaire from 240 students at private universities in Bandar Lampung. The analysis tested the direct effects among the constructs and the moderating effects of perceived university Entrepreneurial Ecosystem support.Findings/Results – Digital Marketing Capability had a positive and significant effect on Entrepreneurial Intention. Unexpectedly, Self-Efficacy had a significant negative effect. Perceived university Entrepreneurial Ecosystem support significantly strengthened the Digital Marketing Capability–Entrepreneurial Intention relationship but did not significantly moderate the Self-Efficacy–Entrepreneurial Intention relationship.Originality/Value – This study shows that university entrepreneurial ecosystem support does not uniformly condition the relationships between individual capabilities and Entrepreneurial Intention. The significant moderation of Digital Marketing Capability, contrasted with the non-significant moderation of Self-Efficacy, provides a post hoc empirical insight into how technical and psychological capabilities may interact differently with contextual support.
Enhancing the Competitive Advantage and Perceived Financial Performance of SMEs: A Quadruple Helix Model Approach I Dewa Made Endiana; Luh Komang Merawati; I Ketut Sunarwijaya
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.v4i5.1656

Abstract

Purpose – The growth of SMEs still requires support from various parties, including the implementation of policies, to ensure they make a significant contribution to economic development. The current problem is the weak ability of human resources, particularly in creativity and innovation, which negatively affects competitive advantage and business performance. The focus of this research is to identify factors that can improve the competitiveness and performance of SMEs from the perspective of the quadruple helix model. Design/methodology/approach – The population of this study is SMEs in Bali, with a total of 122,941 spread across 9 districts. The sampling technique used is stratified random sampling, with a sample of 399 SMEs. The analysis technique used is SEM PLS with SmartPLS. Finding/Results – Based on the analysis, three pillars of the quadruple helix-intellectuals, government, and the business sector show a positive and statistically significant association with the perceived financial performance of SMEs. In contrast, the civil society pillar does not exhibit a direct association with the perceived financial performance of SMEs. Furthermore, competitive advantage was found to be closely linked to improved financial outcomes for SMEs. Conclusion – The three pillars of the quadruple helix—intellectuals, government, and the business sector—demonstrate a positive and statistically significant association with improved perceived financial performance among SMEs, with the business sector component showing the strongest association. Meanwhile, competitive advantage is a crucial mediator; external support does not automatically yield benefits unless SMEs can transform it into an independent competitive advantage, such as product uniqueness or cost efficiency.

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