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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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From Financial Literacy to Financial Behavior: A Systematic Literature Review and the Financial Behavior Formation Model (FBFM) Fajriani Azis; Adriansyah Adriansyah; Nurul Emil Safitri
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.v4i5.1823

Abstract

Purpose – This study synthesizes empirical evidence on the determinants and mechanisms shaping financial behavior and develops an integrative conceptual framework to explain how cognitive, affective, behavioral, and contextual factors interact in financial decision-making. Design/methodology/approach – A Systematic Literature Review (SLR) was conducted following the PRISMA 2020 protocol. From studies published between 2014 and 2025, 36 empirical studies were selected from a final pool of 47 articles after quality and access assessment. The review addressed six research questions covering cognitive factors, financial literacy, self-control and locus of control, cultural and institutional influences, FinTech, and theoretical integration. Findings – The synthesis indicates that financial literacy influences financial behavior through financial attitude, self-efficacy, and self-control, while family financial socialization, cultural norms, institutional access, and digital environments shape these relationships. Based on these findings, the study proposes the Financial Behavior Formation Model (FBFM), comprising three interconnected pathways cognitive, affective, and behavioral/executive embedded within a contextual layer. Originality/Value – FBFM extends existing models by positioning self-control and locus of control as an independent behavioral pathway, cognitive biases as systematic disruptors, and FinTech as a provisional behavioral amplifier. Twelve theoretical propositions (P1–P12) are developed to guide future empirical research, with implications for financial education policy and curriculum development in Indonesian higher education.
Knowledge Management and Organizational Resilience: Exploring Dynamic Capability Pathways Dasrial Dasrial; Syukri Lukman; Vera Pujani; Alizar Hasan
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.v4i5.1824

Abstract

Purpose – This study examines the effect of knowledge management on organizational resilience by investigating the mediating role of dynamic capability in increasingly dynamic and uncertain business environments. Design/methodology/approach – This study adopts a quantitative research design using a cross-sectional survey approach. Data are analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine both the direct effect of knowledge management on organizational resilience and the mediating role of dynamic capability. Finding/Results – The findings show that knowledge management (KM) positively and significantly influences organizational resilience (OR) and sensing capability and transforming capability. Sensing capability significantly influences seizing capability, while seizing capability significantly influences transforming capability. However, the sequential mediation KM → Sensing → Seizing → Transforming → OR are not significant. These findings indicate that KM contributes more directly to organizational resilience, while the conversion of knowledge into resilience through dynamic capabilities may require time for knowledge internalization and capability development. Originality/Value – This study integrates the Knowledge-Based View (KBV) and Dynamic Capability View (DCV) by demonstrating that KM directly strengthens organizational resilience while supporting the development of specific dynamic capabilities. The findings provide a more nuanced understanding of how knowledge and adaptive capabilities contribute to resilience in dynamic business environments.
Intuitive Cognitive Competence Among Indonesian Investors: A Simulation-Based Methodological Demonstration of a Proposed Scale-Development Protocol Karina Enny Agustina; Thomas Stefanus Kaihatu; Tommy C. Efrata
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.v4i5.1826

Abstract

Purpose – Indonesian retail investing has grown sharply (KSEI, 2025), yet research centers on financial literacy, leaving intuitive judgment unmeasured. This paper proposes Intuitive Cognitive Competence (ICC), a latent construct capturing experience integration, pattern recognition, and adaptive execution, and demonstrates its scale-development protocol via simulation. Design/methodology/approach – Fifteen items across three dimensions were tested on two independent synthetic samples (exploratory N = 50; confirmatory N = 200) from a fully specified population model, avoiding same-sample circularity. Retention used minimum-residual EFA with Promax rotation, cross-checked against parallel analysis, Velicer's MAP, and a Monte Carlo recovery check. Finding/Results – EFA recovered the three-factor structure (KMO = 0.895; common variance = 59.4%); parallel analysis was more conservative than MAP and the eigenvalue rule at N = 50 (4.3% vs. 83.0-92.0% correct recovery). One item was removed for low communality. The refined 14-item model outperformed a one-factor alternative (CFI = 0.759 vs. ≈1.00; RMSEA = 0.155 vs. 0.000), with strong convergent (AVE = 0.58-0.65) and discriminant validity (Fornell-Larcker; HTMT < 0.71). A second-order model showed equivalent fit. Originality/Value – This demonstration offers a fully specified item pool, documented data-generating process, and rigorous EFA-CFA protocol, ready for field-data redeployment toward a validated ICC model.
Strategic Innovation-Oriented Leadership, Knowledge Sharing, and Innovative Work Behaviour Rodiah Astuti; Murpin Sembiring; Tony Antonio
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.v4i5.1854

Abstract

Purpose – Human capital's effect on innovative work behaviour has been reported as both absent and significant across studies. This study tests whether knowledge sharing behaviour explains this contradiction as a boundary condition, alongside strategic innovation-oriented leadership's tested direct and indirect effects on innovative work behaviour. Design/methodology/approach – Data from permanent employees across regional water utility enterprises in East Java, Indonesia, were analysed with PLS-SEM, confirmatory tetrad analysis, the cross-validated predictive ability test, and Necessary Condition Analysis. Finding/Results – Strategic leadership built employee capability and independently shaped innovative behaviour; capability alone did not reliably predict innovative behaviour, and a formal test found no significant mediation through capability. The capability-behaviour link was conditional on knowledge sharing, turning positive at higher levels and negative, as an indicative estimate, at lower levels. Strategic leadership further emerged as the necessary condition with the lowest bottleneck threshold among the three antecedents tested. Originality/Value – The findings help reconcile part of the inconsistency in the intellectual capital literature by identifying knowledge sharing as a theoretically grounded boundary condition, and they demonstrate the value of pairing sufficiency and necessity logic in explaining when, not merely whether, human capital capability matters for innovation.
Integrated Adaptive Digital Systems and SME’s Business Competitiveness: The Role of Analytics and Decision-Making Capability Martino Wibowo; Ali Muktiyanto; Faizul Mubarok; Sahraman Hadji Latief
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.v4i5.1867

Abstract

Purpose – This study examines how integrated adaptive digital systems, digital data analytics capability, and technology-based decision-making capability relate to Indonesian MSME competitiveness, and whether digital literacy and organizational adaptive capability condition the system- and analytics-based relationships. Design/methodology/approach – A cross-sectional survey of 340 MSME respondents from five Indonesian provinces measured six reflective constructs on five-point Likert scales. PLS-SEM in SmartPLS 4 assessed measurement quality, three direct paths, and four moderation effects. Finding/Results – Integrated adaptive digital systems showed the largest direct association with competitiveness (β = 0.620, p < .001), followed by analytics capability (β = 0.354, p < .001) and technology-based decision-making capability (β = 0.148, p = .002). Digital literacy moderated the analytics relationship (β = 0.092, p = .016), as did organizational adaptive capability (β = 0.282, p < .001); neither moderated the systems path. The Fornell–Larcker matrix indicated inadequate X2–Y1 discriminant validity, so the analytics coefficient requires cautious interpretation. Originality/Value – By separating infrastructure, analytics, decision use, digital literacy, and organizational adaptability, the study identifies capability-specific complementarity: human and organizational capabilities are more consequential for extracting value from analytics than for the integrated-systems path in this sample.
Organizational Resilience Through Green Human Resource Management: An Integrated Perspective Dwi Arif Wibowo; Muhammad Husain
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.v4i5.1874

Abstract

Purpose – This study examines the relationships between Green Human Resource Management (GHRM), Green Transformational Leadership (GTL), and Organizational Resilience (OR) through Green Organizational Culture (GOC), while testing Environmental Values (EV) as a boundary condition. The study integrates the Resource-Based View (RBV) and Ability–Motivation–Opportunity (AMO) framework. Design/methodology/approach – A quantitative explanatory cross-sectional design was employed using data from 270 full-time employees in Indonesian textile manufacturing organizations. Respondents were selected through purposive sampling, and the data were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with 5,000 bootstrap subsamples. Findings – GHRM has no significant direct effect on OR but significantly influences OR indirectly through GOC. GTL strongly predicts GOC and also has a significant indirect effect on OR through GOC, while its direct effect on OR is not significant at the conventional two-tailed 5% level. EV has the strongest positive direct effect on OR, whereas the EV × GOC interaction is significantly negative, indicating that higher environmental values weaken the positive relationship between GOC and OR. Originality/Value – This study integrates RBV and AMO by positioning GHRM and GTL as resource- and motivation-enhancing practices, GOC as the organizational conversion mechanism, and OR as the resulting adaptive capability. The findings highlight the central role of GOC in translating green management practices into organizational resilience in Indonesian textile manufacturing.
Islamic Social Finance and Islamic Bank Collaboration in Countering Predatory Finance Muhammad Wanto; Misnen Ardiansyah; Moh. Tamtowi
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.v4i5.1879

Abstract

Purpose - This study examines the determinants of Islamic bank financing and explores the strategic role of collaboration between zakat institutions and Islamic banks in protecting underserved communities from predatory financial practices. Design/methodology/approach - This study employs a qualitative multi-source design combining an integrative thematic literature review with contextual empirical evidence. The analysis draws on Scopus-indexed studies, an interview with the Chair of BAZNAS Banten Province, stakeholder discussion records, official regulatory reports, and verified media sources. Data were analyzed thematically using source triangulation. Findings/Results - The findings identify economic growth, inflation, exchange rates, third-party funds, and financing-to-deposit ratios as important determinants of Islamic bank financing. The study also shows that collaboration between BAZNAS and Islamic banks through CSR funds, zero-margin financing, and guarantee mechanisms can strengthen financial inclusion and reduce dependence on illegal online lending, Bank Emok, and informal moneylenders. Originality/Value - This study integrates Islamic banking and Islamic social finance within a collaborative framework for addressing predatory finance. The findings highlight the potential of combining commercial, social, and technological instruments to develop more inclusive and socially responsible financing systems.
Perceived Digital Transformation and Zakat Governance in Indonesia: Critical Digital Governance, Accountability, and Muzakki Trust Cahyo Budi Santoso; Moch Aminudin Hadi; Adi Soeprapto; Nursya&#039;bani Purnama
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.v4i5.1908

Abstract

Purpose– This study examines respondent-level associations among perceived Digital Transformation Capability (DTC), perceived Critical Digital Governance (CDG), perceived Organizational Accountability (OA), and muzakki trust in Indonesian Zakat Management Organizations (OPZ). Because the measures were supplied by external users, DTC, CDG, and OA are interpreted as perceptions of observable organizational practices rather than direct measures of internal organizational capability. Design/methodology/approach– A quantitative cross-sectional survey involved 250 muzakki (zakat payers) who had used OPZ digital services within the previous 12 months. The model was analyzed with PLS-SEM in SmartPLS 3. The individual muzakki is the unit of analysis, and the structural paths are interpreted as associations because all constructs were measured at one time from the same source. Finding/Results– Perceived DTC was positively associated with perceived CDG (β = 0.632, p < 0.001) and perceived OA (β = 0.223, p < 0.001), while perceived CDG was positively associated with perceived OA (β = 0.448, p < 0.001). The DTC → CDG → OA indirect effect was significant (β = 0.283, p < 0.001) and, together with the significant positive direct DTC → OA path, indicates complementary partial mediation. By contrast, every direct and indirect path ending in muzakki trust was non-significant, and trust had R² = 0.007. Originality/Value– The study develops an exploratory user-perception model linking digital capability, digital governance, and accountability in the zakat setting. CDG is retained as a provisional integrative construct covering traceability, transparency, data ethics and privacy, participatory oversight, inclusion, and complaint responsiveness. The evidence supports the governance-accountability portion of the model but does not establish a trust-formation mechanism or definitive validation of CDG as a reflective scale.
Associations of Membership, Debt, and Equity with Cooperative Volume in Malaysia, the Philippines, and Indonesia Yanto Sidik Pratiknyo; Wilson Bangun; Zainur Hidayah; Roni Kambara
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.v4i5.1919

Abstract

Purpose - This study examines whether cooperative membership, debt, and equity are associated with cooperative business volume in Malaysia, the Philippines, and Indonesia, and whether the pattern differs across the three national cooperative systems. Design/methodology/approach - A quantitative comparative correlational design used secondary administrative data from 64 regional units: 14 in Malaysia, 16 in the Philippines, and 34 in Indonesia. Members, debt, equity, and volume were transformed using natural logarithms, and separate log-linear multiple regression models were estimated in SPSS version 25 at a 5% significance level. Finding/Results - In Malaysia, only equity was significant (B = .983, p = .011). In the Philippines, debt (B = .529, p = .004) and equity (B = .431, p = .009) were significant. In Indonesia, membership (B = .327, p = .013), debt (B = .206, p = .016), and equity (B = .508, p < .001) were significant. Originality/Value - The comparison shows that equity is the most consistent correlate of cooperative volume, while the relevance of membership and debt varies by country. The study provides a country-sensitive application of a log-linear production-oriented framework to cooperative performance and cautions against assuming one development model across ASEAN settings.
Transformation of the Business Strategy Model of the MSME Industry in Makassar City Through a Digital Marketing Approach: A Mixed Methods Study Haeril; Indrayani Nur; Hamka
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.v4i5.1934

Abstract

Purpose – This study examines how digital marketing is associated with the transformation of MSME business strategies in Makassar City and how this transformation relates to competitive advantage and business performance. Design/methodology/approach – An explanatory sequential mixed-methods design was used. The quantitative phase employed Structural Equation Modeling with SmartPLS, followed by qualitative inquiry through interviews, observations, and documentation to explain the quantitative patterns. Finding/Results – Digital marketing was positively associated with business strategy transformation (β = 0.731, p = 0.000) and business performance (β = 0.582, p = 0.000). Business strategy transformation was positively associated with competitive advantage (β = 0.689, p = 0.000), while competitive advantage was positively associated with business performance (β = 0.754, p = 0.000). Qualitative findings identified digital literacy, product innovation, content-creation capability, government support, and access to technology as relevant conditions. Originality/Value – This study contributes to the MSME digital transformation literature by proposing an integrated framework that explains how digital marketing capabilities are translated into business strategy transformation, competitive advantage, and performance outcomes. Unlike previous studies that predominantly examine isolated digital adoption effects, this research combines SEM-based evidence with qualitative insights to reveal the organizational conditions enabling transformation among MSMEs in an emerging-market context. The findings offer context-specific implications for MSMEs and policymakers in Makassar City.

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