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
Marketing Mix Factors Associated with Online Purchasing Behaviour for Printed Books: Evi-dence from Actual Transaction Data Erick Wahyudyono; Ujang Sumarwan; Arief Safari
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.v4i5.1658

Abstract

Purpose – This study examines the adjusted associations between recorded transaction attributes and realised online printed-book invoice value at PT XYZ during 2023–2025, using the 7P marketing mix as a conceptual organising lens. Design/methodology/approach – A retrospective observational design was applied to a census of 5,989 eligible completed online printed-book invoices. The unit of analysis was an invoice rather than a unique consumer. Ordinary least squares regression was estimated for logged invoice value with HC3 heteroskedasticity-consistent robust standard errors. The primary explanatory variables were academic-book share, destination region, purchase channel, and transaction year. Average selling price and basket size were excluded from the primary model because they are mechanically related to invoice value. Finding/Results – The model explained 28.4% of the variation in logged invoice value, and the predictors were jointly associated with the outcome. A 10-percentage-point increase in academic-book share was associated with an estimated 3.2% higher invoice value. Invoices delivered to Java outside Jabodetabek and outside Java had estimated values approximately 9.0% and 12.9% higher, respectively, than invoices delivered within Jabodetabek. Marketplace and WhatsApp transactions had estimated values approximately 5.3% and 7.7% higher than webstore transactions. Estimated invoice values were also higher in 2024 and 2025 than in 2023. Robustness checks showed that the estimates were stable after excluding non-individual and influential invoices. Originality/Value – This study provides transaction-level evidence from actual completed online book invoices rather than survey-based perceptions. The recorded attributes are interpreted as observable transaction characteristics conceptually related to the 7P framework, not as direct measures of consumers’ perceptions or causal effects of marketing activities.
Self-Efficacy and Work Readiness: Mediating Role of Perceived Social Support among Indonesian University Students Allya Roosallyn Assyofa; M. Arif Rahmadha Darma Putra KM; Alya Noorfadhilah; Aditia Wirayudha
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.v4i5.1670

Abstract

Purpose – This study examines the structural relationship between general self-efficacy, perceived social support, and work readiness among university students. Drawing on the agentic perspective of Social Cognitive Theory (SCT), it positions self-efficacy as a key cognitive factor influencing environmental appraisal and workforce readiness. Design/methodology/approach – A quantitative cross-sectional survey was conducted among 217 final-year university students in Indonesia. The constructs were measured using established reflective scales, and the data were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM). Findings – Self-efficacy significantly predicts perceived social support (β = 0.761, p < 0.001) and work readiness (β = 0.664, p < 0.001). However, perceived social support does not significantly affect work readiness (β = 0.092, p = 0.455) and does not mediate the relationship between self-efficacy and work readiness (β = 0.070, p = 0.463). The findings therefore support a direct-only relationship in which internal psychological agency plays a more decisive role in workforce readiness. Originality/Value – This study extends SCT-based employability research by challenging the assumption that external social support is a primary determinant of career readiness. The findings highlight self-efficacy as a critical psychological resource and suggest that higher education and employers should prioritize experiential learning and mastery-building activities to strengthen students’ workforce readiness.
Managing cybersecurity vigilance through people, process, and technology: A mixed-methods study Bondan Widiawan; Ali Muktiyanto; Martino Wibowo; Ami Pujiwati
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.v4i5.1672

Abstract

Purpose - This study examines how the People, Process, and Technology (PPT) pillars jointly shape cybersecurity vigilance in Indonesian university settings and whether formal process becomes behaviorally consequential through human capability. Design/methodology/approach - A quantitatively dominant mixed-methods design combined survey data from 1,684 respondents with interviews involving nine cybersecurity experts. Covariance-based structural equation modeling was conducted in IBM SPSS AMOS, while expert evidence was used for explanatory triangulation. Finding/Results - People and Technology were significantly associated with vigilance, whereas Process had no significant direct relationship. Process operated indirectly through People (indirect effect = 0.402; Sobel Z = 4.331; p < .001). Digital literacy and perceived regulatory reinforcement strengthened selected PPT-vigilance relationships. Originality/Value - The study reframes PPT as an interdependent organizational governance architecture rather than three competing pillars. It shows that formal process requires human internalization and that technical, behavioral, and regulatory conditions should be managed as an integrated cybersecurity capability.
Determinants of Patient Trust in Public Hospitals: The Mediating Role of Perceived Service Quality Mirna Fauziah Lailly; Thomas Stefanus Kaihatu; David Sukardi Kodrat
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.v4i5.1709

Abstract

Purpose – This study examines whether Perceived Service Quality (PSQ) mediates the effects of Professional, Competency, Facility, and Government on Patient Trust among patients of public general hospitals (RSUD) in Indonesia, drawing on Service Quality Theory, Organizational Trust Theory, and the Structure-Process-Outcome framework. Design/methodology/approach – This study employed a positivist, cross-sectional survey design with a seven-point Likert questionnaire administered to 350 patients of public general hospitals (RSUD) in Indonesia, analyzed using PLS-SEM with 5,000-subsample bootstrapping, Confirmatory Tetrad Analysis (CTA-PLS), the Cross-Validated Predictive Ability Test (CVPAT), Importance-Performance Map Analysis (IPMA), and Necessary Condition Analysis (NCA). Finding/Results – Based on 350 valid respondents, eleven of thirteen hypotheses were supported: seven of nine direct paths (H1, H4–H9) were significant, while Professional→Trust (H2) and Facility→Trust (H3) were not; all four mediation paths (H10–H13) were significant, with Perceived Service Quality fully mediating the Facility and Professional effects and partially mediating the Competency and Government effects. The model explained 68.8% of the variance in Patient Trust (R²) and outperformed a naive linear-model benchmark in the Cross-Validated Predictive Ability Test (CVPAT). Originality/Value – The study positions Perceived Service Quality as an explicit mediator reconciling mixed prior evidence on whether individual service-quality dimensions exert a direct effect on patient trust, extending single-dimension findings to Indonesia's public hospital system.
Human Capital and Institutional Sustainability in Regional Development: Brand Equity and Communication Strategies for Sustainable Higher Education Recruitment Umar Umar; Ria Amelinda; Shofi Yogi Fajriyah
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.v4i5.1712

Abstract

Purpose – This study aims to analyze the effect of Brand Equity—consisting of Brand Awareness, Brand Image, Perceived Relevance, and Promotional Effectiveness on prospective students’ enrollment intention in selecting a study program. Design/methodology/approach – This research employs a mixed-method approach with data analysis techniques including multiple regression analysis, Focus Group Discussion (FGD), and interview analysis. Finding/Results The findings show that brand image and promotional effectiveness are the main drivers of prospective students’ enrollment decisions. Effective recruitment requires integrated digital and offline promotion, program-level branding, student and alumni involvement, authentic storytelling, school partnerships, and interactive digital communication to strengthen public trust and sustain student recruitment. Originality/Value – This study integrates quantitative brand equity analysis with qualitative communication strategies to develop sustainable student recruitment strategies in a regional Islamic higher education context.
Capital Structure Adjustment in ASEAN-6: Evidence and Inferential Limits Agung Iman Setyawan
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.v4i5.1720

Abstract

Purpose – This study estimates the speed of book-leverage adjustment among non-financial listed firms in the six largest ASEAN economies, and examines whether it varies with economic uncertainty, with institutional quality, and across the pandemic period. Design/methodology/approach – From an initial panel of 53,892 firm-year observations covering 4,689 firms from 2010 to 2024, we estimate a dynamic partial-adjustment model by system GMM on a final estimation sample of 32,264 observations from 3,816 firms, with wild cluster bootstrap inference over six country clusters. Finding/Results – Firms close about fifteen per cent of the gap to target each year, a half-life of 4.4 years, stable from 0.132 to 0.205 across the instrument configurations that pass the diagnostics, four target specifications, six leave-one-country-out samples, and six country subsamples. Adjustment was four to five percentage points faster in 2020 and 2021, with no pre-trend, no difference across pandemic-exposure sectors, and a randomisation p-value of 0.013. The uncertainty effect is not estimated with a stable direction, and institutional moderation is not identified. Originality/Value – The study shows how country-level effects reported confidently elsewhere become fragile when identification, and not only inference, is examined with six clusters. The market-leverage model remains unresolved.
Market Sensing, Health Consciousness Alignment, and Marketing Performance: A Moderated Mediation Model Yosia Tutus Angriawan Jaya Diningrat; Thomas Stefanus Kaihatu; Denny Bernardus; Halek Mu&#039;min
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.v4i5.1728

Abstract

Purpose – Market sensing capability shows inconsistent effects on marketing performance across prior SME studies, including Indonesia's herbal medicine sector, where firms hold rich biodiversity-based knowledge yet underperform commercially. This study tests value co-creation capability as the mediator reconciling these conflicting findings, with digital engagement capability as a boundary condition. Design/methodology/approach – Data from 300 herbal SME owners and managers in East Java were analyzed with PLS-SEM in SmartPLS 4, complemented by CTA-PLS, the cross-validated predictive ability test (CVPAT), importance-performance map analysis, and necessary condition analysis (NCA). Finding/Results – Market sensing capability and health consciousness alignment significantly strengthened value co-creation capability (β = 0.420, 0.344; p < .001), which significantly predicted marketing performance (β = 0.483, p < .001) and complementarily (partially) mediated market sensing capability's effect on marketing performance while fully mediating health consciousness alignment's effect. Digital engagement capability had no direct effect but significantly strengthened the co-creation-to-performance path (β = 0.090, p = .003). CVPAT confirmed predictive superiority over a naive benchmark throughout and over a linear benchmark for marketing performance and the overall model; NCA identified value co-creation capability as the strongest necessity condition. Originality/Value – The findings offer one plausible explanation for a documented contradiction in the SME literature, consistent with value co-creation capability, rather than an unstable sensing effect, accounting for divergent prior results in this sample, and giving herbal SME managers an evidence-based investment priority.
Manufacturing Growth, Minimum Wages, Investment, and Gender Development as Determinants of Unemployment Tri Yuli Lestari; Diah Setyorini Gunawan; Chairani Fadhila Pravitasari
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.v4i5.1734

Abstract

Purpose – This study examines the effects of manufacturing GRDP, minimum wages, domestic investment, and the Gender Development Index on the Open Unemployment Rate. Design/methodology/approach - This study employs a quantitative approach using panel data from eight districts and cities in Banten Province during 2017–2024. Secondary data were obtained from official statistical publications and analyzed using panel data regression. Findings/Results - The results show that manufacturing GRDP and the Gender Development Index have negative and significant effects on the Open Unemployment Rate, while minimum wages have a positive and significant effect. Domestic investment has no significant effect, suggesting that investment activities have not generated sufficient employment, particularly when concentrated in relatively capital-intensive sectors. Originality/Value - This study highlights the different roles of industrial growth, wage policy, investment, and gender development in explaining regional unemployment. The findings indicate that investment expansion alone is insufficient to reduce unemployment without stronger labor absorption. Policies should therefore encourage labor-intensive industrial development, balanced wage setting, and improved access to employment opportunities across gender groups.
Digital Transformation of MSMES: Adaptation Strategies in the Era of Economy 4.0 Victor Rumere; Ted M. Suruan
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.v4i5.1735

Abstract

Purpose – This study examines how micro, small, and medium enterprises (MSMEs) adapt to digital transformation in the Economy 4.0 era and identifies the conditions under which digital adoption is associated with competitiveness and business resilience. Methodology – The study uses a systematic integrative literature review reported against PRISMA 2020 principles. A fresh structured search conducted on 27 August 2026 retrieved 62 records through publisher-indexed searches across Elsevier/ScienceDirect, Springer Nature, Emerald, Taylor & Francis, and Wiley/SAGE/MDPI, with 14 additional records identified through backward citation checking. After duplicate removal, publication-window filtering (2020–2025), and title/abstract screening, 35 primary empirical studies were retained. The studies were appraised using MMAT-informed design-specific methodological domains, followed by structured data extraction and thematic synthesis. Findings – Digital transformation outcomes are conditional rather than automatic. Digital resources, employee capabilities, managerial commitment, organizational agility, business networks, and ecosystem support jointly shape adoption. Digital technologies may support market access, process efficiency, business-model innovation, and resilience, but these outcomes depend on capability development, business-model reconfiguration, digital maturity, and contextual conditions. Persistent constraints include financing, digital skills, infrastructure, organizational resistance, and cybersecurity requirements. Originality – The review advances an integrative framework linking external pressures and ecosystem support, internal readiness, staged digital adoption, dynamic capability development, business-model reconfiguration, and performance/resilience outcomes. It also explicitly incorporates boundary conditions such as firm size, sector, location, ownership, and digital maturity.
Digital Capabilities, Data-Driven Decision-Making, and Operational Performance in SMEs: A Moderated Mediation Model Riyanti Hamdani; Wirawan ED Radianto; David Sukardi Kodrat
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.v4i5.1737

Abstract

Purpose – This study examines how digital transformation, analytic capability, and learning system orientation drive operational performance among SMEs through data-driven decision-making (DDDM), and tests whether environmental dynamism moderates the DDDM-performance link, offering a possible explanation for a contradiction in prior digital capability research between studies reporting a direct performance effect and studies reporting none. Design/methodology/approach – The study surveys 275 Indonesian SME owners and managers through purposive and snowball sampling, analyzed with partial least squares structural equation modeling (PLS-SEM) in SmartPLS 4, supplemented by confirmatory tetrad analysis, a cross-validated predictive ability test, and necessary condition analysis (NCA). Finding/Results – Six of the seven hypothesized relationships are supported, including a staged effect of digital transformation on analytic capability (H5); the hypothesized moderating effect of environmental dynamism (H6) is not supported. A competing model with direct effects added, estimated directly in SmartPLS, shows data-driven decision-making fully mediates the effects of all three antecedents (digital transformation, analytic capability, and learning system orientation) on operational performance. DDDM strongly predicts operational performance, environmental dynamism has a significant direct but no significant moderating effect, and learning system orientation is confirmed as a necessary condition for performance. Discriminant validity and out-of-sample predictive power are confirmed. Originality/Value – The study extends digital capability research by reframing learning orientation's necessity and environmental dynamism's moderating effect into supported propositions, and by specifying data-driven decision-making as a plausible mechanism reconciling conflicting findings in prior studies, giving SME managers a mechanism-based roadmap for digital investment.