cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 22   23   24   25   26 
The Data Paradox in Equity Valuation: A Panel Data Study of IDX Large-Cap Stocks Joana L. Saragih; Novi Natalia Padang; Romasi Lumban Gaol; Riko Fridolend Sianturi
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.v4i5.1739

Abstract

Purpose – This paper empirically investigates the determinants of equity valuation during anomalous macroeconomic periods, focusing on the stock price levels of large-capitalization ("Big Cap") companies listed on the Indonesia Stock Exchange (IDX). Design/methodology/approach – The research utilizes a panel data regression model on a purposive sample of 16 Big Cap firms over the 2019–2024 period, yielding 96 firm-year observations. The study analyzes the impact of four fundamental variables: Return on Equity (ROE), Current Ratio (CR), Earnings per Share (EPS), and Debt to Equity Ratio (DER). Finding/Results – The empirical findings reveal a nuanced decoupling effect. Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER) exhibited no statistically significant influence on closing stock prices at the 5% level. Conversely, Earnings per Share (EPS) demonstrated a highly significant positive effect on equity valuation (p = 0.0000). Originality/Value – Rather than confirming conventional linear relationships, the study highlights a sustained empirical anomaly during the 2019–2024 window where traditional metrics (ROE and CR) lacked predictive power. The paper proposes the "Data Paradox" as a theoretical framework to explain this decoupling, underscoring the need for future models to explicitly test macroeconomic stress interactions in emerging markets.
Risk-Based Tax Audits, Tax Office Type, and Economic Growth: Evidence on Voluntary Tax Compliance among Corporate Taxpayers in Indonesia's Manufacturing Sector Agung Ponco Nugroho; Didin Mukodim; Sudaryanto Sudaryanto
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.v4i5.1743

Abstract

Purpose – This study examines the effects of risk-based tax audits, Tax Office (KPP) type, and economic growth on the voluntary tax compliance of corporate taxpayers in Indonesia's manufacturing sector under the self-assessment system. Design/methodology/approach – A quantitative explanatory approach is employed using a strongly balanced panel dataset of 16,339 corporate taxpayers from 2016 to 2022 (114,373 taxpayer-year observations). The data are analyzed using the Correlated Random Effects (CRE) model with year fixed effects and cluster-robust standard errors. Findings/Results – Risk-based tax audits and economic growth have positive and statistically significant effects on voluntary tax compliance. Taxpayers registered with Primary Tax Offices (KPP Pratama) exhibit lower voluntary tax compliance than those registered with Special Tax Offices (KPP Khusus), while no significant differences are found among Medium Tax Offices (KPP Madya), Special Tax Offices, and Large Taxpayer Offices (KPP Wajib Pajak Besar). Originality/Value – This study provides empirical evidence on the roles of risk-based tax audits, Tax Office type, and economic growth in improving voluntary tax compliance. The findings offer practical implications for strengthening risk-based tax administration under Indonesia's self-assessment system.
Beyond Smartwashing: Why Digital Tourist Experiences Fail to Moderate the Value-Belief-Norm Pathway to Sustainable Travel Eko Yuliawan; Sandi Noorzaman
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.v4i5.1749

Abstract

Purpose – This study examines whether digital tourist experiences mediate the relationship between smart tourism technologies and sustainable travel intention, while addressing the challenge of smartwashing through the Value-Belief-Norm (VBN) framework. Design/methodology/approach – A quantitative cross-sectional survey was conducted with 168 visitors to Karimunjawa Island, Indonesia, who had experience using digital tourism platforms. Data were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to examine the relationships among perceived usefulness of augmented reality guides, digital destination content quality, digital tourist experience, environmental awareness, and sustainable travel intention. Findings/Results – The results reveal that the perceived usefulness of augmented reality guides significantly enhances digital tourist experiences, whereas digital destination content quality has no significant effect. Digital tourist experiences neither directly influence sustainable travel intention nor moderate the relationship between environmental awareness and sustainable travel intention. Instead, environmental awareness is the strongest predictor of sustainable travel intention, indicating an attitude–behavior gap and highlighting the limitations of technology-driven experiences in promoting sustainable behaviour. Originality/Value – This study extends the VBN framework within the context of digital tourism by demonstrating that technological experiences alone are insufficient to encourage sustainable travel intentions. The findings provide practical implications for destination managers to combine smart tourism technologies with authentic environmental education and sustainability-oriented interventions, thereby reducing the risk of smartwashing and supporting meaningful sustainable tourism development.
Digital Marketing Capability, Market Orientation, and Innovation on Micro Culinary Performance: Social Capital's Moderating Role Dhevi Dadi Kusumaningtyas; Denny Bernardus; Liliana Dewi
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1752

Abstract

Purpose – This study examines whether digital marketing capability, market orientation, and innovation raise the performance of micro culinary enterprises in Surakarta (Solo), Indonesia, and whether social capital moderates each capability-performance relationship. Design/methodology/approach – Survey data from 250 owner-managers of micro culinary enterprises were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), Confirmatory Tetrad Analysis, and Necessary Condition Analysis (NCA). Finding/Results – Digital marketing capability, market orientation, and innovation each significantly and positively predicted performance. All four constructs, including social capital, met the threshold for a meaningful necessary condition, though digital marketing capability's bottleneck is largest only near the extreme upper tail of performance. Social capital significantly strengthened only the market orientation-performance relationship; its large direct coefficient should be read alongside its high variance-inflation factor rather than as evidence of dominance. Originality/Value – The study offers evidence that Social Capital Theory's boundary-condition role can be selective rather than uniform, based on a single significant interaction of three tested, and extends the Resource-Based View to micro-scale, informal culinary enterprises, offering a preliminary basis for sequencing capability-building support pending replication.
The Effect of Learning Innovation and Digital Transformation on Student Quality: The Mediating Role of Self-Directed Learning Fernando Belo; Murpin Joshua Sembiring Gurky; 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.v4i5.1780

Abstract

Purpose – Indonesian universities expanded digital learning platforms after 2020, yet many undergraduates still fail to convert that access into consistent, self-managed study behavior. Prior research disagrees on whether digitalization improves student-level outcomes, leaving unresolved whether learning innovation and digital transformation actually improve student quality directly, or only through self-directed learning. This study tests seven hypothesized paths linking learning innovation and digital transformation to student quality, directly and through self-directed learning as a mediator, grounded in Self-Determination Theory. Design/methodology/approach – A positivist, cross-sectional survey of 312 undergraduate students at a private university in Surabaya, Indonesia, following an 85-respondent pilot test, analyzed with Partial Least Squares Structural Equation Modeling in SmartPLS 4, supported by Confirmatory Tetrad Analysis, a Cross-Validated Predictive Ability Test, and a full collinearity assessment. Findings – The measurement model showed strong reliability and validity, and the structural model explained a substantial share of variance in student quality. Learning innovation and digital transformation both significantly raised student quality directly, and learning innovation significantly raised self-directed learning, which in turn significantly raised student quality and significantly mediated the learning-innovation-to-quality relationship. Digital transformation, however, showed no significant relationship with self-directed learning, so self-directed learning did not mediate the digital-transformation-to-quality relationship. Originality/Value – The findings show learning innovation and digital transformation reach student quality through two distinct routes rather than one shared mechanism, extending Self-Determination Theory into a digitally mediated higher education setting and clarifying that pedagogical innovation, not digital access alone, is the stronger lever for building student autonomy.
Traditional Games, Character-Related Meanings, and Intangible Cultural Heritage: A Qualitative Multi-Site Study in South Sulawesi, Indonesia Muh Rusdi; Amiruddin Hamzah; Agus Agus
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.v4i5.1789

Abstract

Purpose – This study examines how traditional games are understood and practiced as locally transmitted cultural knowledge, with particular attention to character-related meanings, educational possibilities, cultural identity, and intergenerational transmission in South Sulawesi. Design/methodology/approach – A multi-site qualitative design with ethnographic elements was conducted in four contrasting contexts: Makassar City, Gowa Regency, Toraja Regency, and Sabutung Island in Pangkep Regency. Forty-five purposively selected participants comprised community/cultural custodians, parents and elders, children/adolescents, and local educators. Data were generated through semi-structured interviews, participant observation, and cultural documentation and were analyzed using Braun and Clarke’s thematic analysis framework. Finding/Results – Four themes were identified: declining youth interest in traditional games; disruption of intergenerational cultural transmission; perceived educational and cultural value; and transformation from everyday practice toward ceremonial performance. The analysis also differentiates four practice categories children’s traditional play, traditional games/strategic or physical games, ritualized competition, and ceremonial cultural performance according to participation, ritual status, competitiveness, physical risk, cultural function, and everyday versus ceremonial use. Originality/Value – The study offers an evidence-sensitive, context-specific framework for distinguishing traditional play from ritualized and ceremonial practices and proposes community-governed principles for possible educational revitalization. The findings support safeguarding and pilot educational use only where age appropriateness, safety, authenticity, and community custodianship are established.
The Mediating Role of Work Engagement in the Relationship between Flexible Work Arrangements, Work-life Balance, and Organizational Commitment Medi Primatori Purnawan; Arissetyantyo Nugroho; Eka Sudarmaji; Viator BM Nadaek
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.v4i5.1791

Abstract

Purpose – This study tests work engagement as the mechanism linking flexible work arrangements (FWA) to work-life balance (WLB) and organizational commitment (OC) among employees of pharmaceutical companies in Batam, Indonesia, motivated by two prior studies reporting non-significant results along this pathway. Design/methodology/approach – A quantitative, cross-sectional survey of 300 employees across production, quality control/quality assurance, regulatory affairs, and administrative roles was analyzed using partial least squares structural equation modeling (PLS-SEM) with Confirmatory Tetrad Analysis (CTA-PLS), the Cross-Validated Predictive Ability Test (CVPAT), and Importance-Performance Map Analysis (IPMA) as supplementary techniques. Finding/Results – Flexible work arrangements significantly predicted work engagement, and work engagement significantly predicted both work-life balance and organizational commitment. Flexible work arrangements had no significant direct effect on organizational commitment, which was instead fully mediated by work engagement. Flexible work arrangements had a significant direct effect on work-life balance, but in the opposite direction to that hypothesized, producing a competitive mediation pattern with the positive indirect effect through work engagement. Originality/Value – The study refines the application of the Job Demands-Resources model in a flexible work context by showing that work engagement mediates the flexibility-to-outcome pathway differently depending on the outcome, offering a more nuanced account than a uniform mediation story in an under-studied manufacturing/pharmaceutical setting.
The Effect of the Intensity of Internet Banking, Mobile Banking, and Automated Teller Machine (ATM) Usage on the Return on Assets of Banking Companies Listed on the Indonesia Stock Exchange (IDX) Christian Daniel Manu; Angela Merici Minggu; Silvi Ayu Willa
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 3 No 3 (2025): Volume 3, Issue 3, September-December 2025
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v3i3.1798

Abstract

The development of Financial Technology (FinTech) has driven digital transformation in the banking industry through the use of Internet Banking, Mobile Banking, and Automated Teller Machine (ATM) services. Although the use of digital services continues to increase, the results of previous studies on their impact on banking profitability remain inconsistent. This study aims to analyze the impact of Internet Banking, Mobile Banking, and ATM transactions on banking profitability as proxied by Return on Assets (ROA) among banking companies listed on the Indonesia Stock Exchange for the period 2019–2024. The study employs a quantitative approach with an explanatory design and utilizes secondary data obtained from the companies’ annual reports. The sample was selected using purposive sampling, resulting in five banking companies with a total of 30 observations. Data analysis was conducted using multiple linear regression with the aid of IBM SPSS. The results indicate that Mobile Banking has a positive and significant effect on ROA, whereas Internet Banking and ATMs do not have a significant effect on ROA. These findings suggest that an increase in transactions via Mobile Banking can enhance operational efficiency and fee-based income, thereby contributing to improved profitability. Conversely, Internet Banking and ATMs have not yet made a significant contribution due to the high investment and operational costs associated with the development of these two services. This study provides an empirical contribution in explaining the effectiveness of each digital service channel on banking profitability and serves as input for bank management in determining priorities for digital technology investments.
Corporate Governance, Firm Size, and Firm Value: Does Profitability Matter? Evidence from Indonesian State-Owned Enterprises Kusmanto Kusmanto
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.v4i5.1805

Abstract

Purpose – This study examines the effects of Good Corporate Governance (GCG) and firm size on firm value and investigates whether profitability, measured by Return on Assets (ROA), moderates these relationships in Indonesian State-Owned Enterprises (SOEs). Design/methodology/approach – This study employs a quantitative approach using secondary data from 14 SOEs observed over the 2021–2025 period, resulting in 70 firm-year observations. The data were analyzed using multiple regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics 26. After outlier screening, 64 observations were used in the final analysis. Finding/Results – The results show that GCG has a positive and significant effect on firm value, while firm size has a negative and significant effect. ROA has a positive and significant effect on firm value. ROA does not significantly moderate the relationship between GCG and firm value, but significantly moderates the relationship between firm size and firm value in a negative direction. These findings indicate that profitability does not uniformly strengthen the effects of corporate characteristics on market valuation. Originality/Value – This study contributes to the literature by demonstrating that the role of profitability as a moderator depends on the specific corporate characteristic being examined. The findings imply that SOE management should focus not only on governance quality and asset growth but also on the efficiency and productivity of corporate resources in creating firm value.
From Digital Competence to Self-Reported Academic Performance: The Mediating Role of Learning Agility in Higher Education Students Kurnia Khafidhatur Rafiah; Catteya Rejito
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.v4i4.1817

Abstract

Purpose – This study examines the associations of digital competence with self-reported academic performance and learning agility, as well as the association between learning agility and self-reported academic performance. It also tests whether learning agility statistically mediates the relationship between digital competence and self-reported academic performance among undergraduate students in digitally intensive higher education environments. Design/methodology/approach – This study used an explanatory cross-sectional survey with 587 undergraduate respondents and partial least squares structural equation modelling (PLS-SEM). The analysis distinguished direct, indirect, and total associations, evaluated the reflective measurement model, and included a power-based sample-adequacy check and a post hoc full-collinearity assessment for potential common-method bias. Finding/Results – Digital competence was positively associated with self-reported academic performance (β = .460, p < .001) and learning agility (β = .602, p < .001), while learning agility was positively associated with self-reported academic performance (β = .323, p < .001). The indirect association through learning agility was significant (β = .195, p < .001), consistent with complementary partial mediation. The model explained 36.2% of the variance in learning agility and 49.5% of the variance in self-reported academic performance. Originality/Value – This study offers a process-oriented, but non-causal, interpretation of the relationship between digital competence and students’ perceived academic effectiveness by identifying learning agility as a plausible adaptive correlate. The findings should be interpreted conditionally on the study’s cross-sectional, self-report design and on the aggregate specification of digital competence.

Page 24 of 27 | Total Record : 270

 22   23   24   25   26 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026 Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026 Vol 4 No 3 (2026): Volume 4, Issue 3, May 2026 Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026 Vol 4 No 1 (2026): Volume 4, Issue 1, January 2026 Vol 3 No 3 (2025): Volume 3, Issue 3, September-December 2025 Vol 3 No 2 (2025): Volume 3, Issue 2, May-August 2025 Vol 3 No 1 (2025): Volume 3, Issue 1, January-April 2025 Vol 2 No 3 (2024): Volume 2, Issue 3, September-December 2024 Vol 2 No 2 (2024): Volume 2, Issue 2, May-August 2024 Vol 2 No 1 (2024): Volume 2, Issue 1, January-April 2024 Vol 1 No 3 (2023): Volume 1, Issue 3, September-December 2023 Vol 1 No 2 (2023): Volume 1, Issue 2, May-August 2023 Vol 1 No 1 (2023): Volume 1, Issue 1, January-April 2023 More Issue