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
 23   24   25   26   27 
U.S. tariffs, interest rates, foreign direct investment, and manufacturing resilience in Indonesia: Evidence from 2016–2024 Martino Wibowo; Faizul Mubarok; Vesarach Aumeebonsuke
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.v4i5.1949

Abstract

Purpose – This study examines how U.S. tariff shocks, foreign direct investment (FDI), Federal Reserve interest-rate conditions, and domestic interest rates are associated with Indonesia’s manufacturing resilience. It also reassesses the mediating role of FDI and the moderating role of domestic interest rates. Design/methodology/approach – A quantitative explanatory design was applied to a secondary-data matrix covering 2016–2024 and containing 64 aligned observations. PLS-SEM was estimated in SmartPLS with 5,000 bootstrap resamples. Measurement quality was reassessed from the reported outer loadings; composite reliability and average variance extracted were calculated from those loadings. Finding/Results – U.S. tariffs were positively associated with FDI (β = 0.534, p < 0.001) and manufacturing resilience (β = 0.267, p = 0.034). The FDI-mediated path was not significant (β = 0.096, p = 0.355). The Federal Reserve-rate path was positive (β = 0.659, p = 0.002), while the domestic-rate direct path was negative (β = -0.382, p = 0.048). The supplied bootstrap diagram reports a significant FDI × domestic-rate interaction (p = 0.025), although its coefficient is rounded to 0.000 in the algorithm output, indicating a statistically detectable but substantively very small interaction under the reported scaling. Originality/Value – The study integrates trade-policy reallocation, global monetary conditions, FDI, and manufacturing resilience in one Indonesian framework. It distinguishes the attraction of foreign capital from the domestic capability required to convert that capital into resilient industrial performance.
Corporate Finance and Firm Value on the Indonesia Stock Exchange Joubert Barens Maramis; Ivonne S. Saerang; Hendra Novie Tawas
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.v4i4.1954

Abstract

Purpose – This study examines the relationship between corporate finance decisions and firm value among companies listed on the Indonesia Stock Exchange, focusing on financing, investment, and dividend-related decisions. It also evaluates the robustness of these relationships across alternative firm-value measures, economic controls, and time horizons. Design/methodology/approach – A confirmatory quantitative design was employed using secondary financial data from 155 listed companies during 2012–2022. Firm value was measured using Tobin’s Q and the market-to-book ratio. Multiple linear regression was conducted using SPSS, with robustness tests incorporating IHSG, inflation, interest rates, exchange rates, and 2-, 5-, and 10-year periods. Findings – The determinants of firm value vary across measurement proxies. Free cash flow significantly affects firm value when measured by Tobin’s Q, while fixed assets are the only significant determinant when using the market-to-book ratio. These findings remain consistent after controlling for macroeconomic factors and across different time horizons. Originality/Value – This study demonstrates that the influence of corporate finance decisions on firm value is sensitive to the measurement proxy but robust across alternative model specifications, economic controls, and time periods. The findings highlight the distinct roles of dividend-related financial capacity and investment decisions in shaping firm value in the Indonesian capital market.
Transforming Strategic Capabilities into Export Performance: The Mediating Roles of Artificial Intelligence Adoption in Jepara Furniture Exporters Ahmad Naji; Ali Ali; Anna Widiastuti
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.v4i5.1990

Abstract

Purpose – This study examines the effects of supply chain management capability, social media marketing capability, and absorptive capacity on export performance among furniture exporters in Jepara, Indonesia, with artificial intelligence (AI) adoption as a mediating mechanism. Design/methodology/approach – Data were collected from 110 exporting furniture firms using purposive sampling and analyzed using partial least squares structural equation modeling (PLS-SEM) to examine the direct and indirect relationships among the variables. Finding/Results – The results indicate that supply chain management capability, social media marketing capability, and absorptive capacity positively influence AI adoption and export performance. Supply chain management capability is the strongest predictor of AI adoption, while social media marketing capability has the strongest direct effect on export performance. AI adoption positively affects export performance and partially mediates the relationships between the three capabilities and export performance. The mediated proportions are 26.17% for absorptive capacity, 20.47% for social media marketing capability, and 21.24% for supply chain management capability. The model explains 57.1% of the variance in AI adoption and 70.5% of the variance in export performance. Originality/Value – This study positions AI adoption as a strategic mechanism that converts operational, market, and knowledge capabilities into improved export outcomes. The findings highlight the importance of integrating AI with supply chain, digital marketing, and knowledge capabilities to strengthen the international competitiveness of furniture exporters.
Multistakeholder Collaboration in the Implementation of Green Technology: a Study of Public Policy in East Java Berliana Mustika Rani; Ertien Rining Nawangsari; Hendra Wijayanto
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.v4i5.1608

Abstract

Purpose – This study examines the implementation of green technology policy in East Java Province by analyzing the gap between regulatory commitments and implementation practices, as well as the factors shaping multi-actor collaboration in the adoption of green technology. The study also explores the relevance of a hexahelix-based collaborative governance approach for strengthening policy implementation at the local level. Methodology – This study employed a qualitative research design using in-depth interviews, participatory observation, and document analysis. Data were collected from relevant actors involved in green technology policy implementation and analyzed through data triangulation to ensure the credibility of the findings. Findings/Results – The findings indicate that the implementation of green technology policy in East Java is supported by political commitment and growing awareness among communities and businesses. However, implementation remains constrained by limited resources, institutional fragmentation, inadequate policy incentives, and socio-economic resistance, particularly among micro, small, and medium enterprises (MSMEs). These conditions demonstrate that policy implementation is shaped not only by regulatory and administrative factors but also by the quality of relationships and coordination among actors. Originality/Value – This study extends the conventional policy implementation perspective by incorporating collaborative governance to explain the relational and institutional dimensions of multi-actor implementation. The findings highlight the relevance of a hexahelix-based collaborative governance framework to integrate government, business, academia, communities, media, and other relevant actors in addressing implementation barriers. The study contributes to the development of a more integrated and inclusive approach to green technology policy implementation and provides a framework for strengthening local-level collaboration toward sustainable development.
Compensation, Work Facilities, and Work Environment as Determinants of Employee Performance Supriadi Supriadi; Ismandra Ismandra
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.v4i5.1847

Abstract

Purpose – This study examines the effects of compensation, work facilities, and the work environment on employee performance in a community-based public service organization. Design/methodology/approach - This study employs a quantitative explanatory design using primary data collected through employee questionnaires. Multiple linear regression was used to test the partial and simultaneous effects of compensation, work facilities, and the work environment on employee performance. Findings/Results - The results show that compensation, work facilities, and the work environment have significant effects on employee performance, both individually and simultaneously. Adequate compensation supports employee motivation, appropriate work facilities improve task effectiveness, and a supportive work environment contributes to better performance. Originality/Value - This study highlights the importance of integrating compensation policy, workplace facilities, and environmental conditions in improving employee performance within public service organizations. The findings provide practical implications for strengthening human resource management and organizational effectiveness.
Blended Finance, Entrepreneurial Budgeting, and Public Service Competitiveness Jacline I. Sumual; Christofell M.O. Mintardjo; Pingkan O.V. Sumual; Joubert B. Maramis; Rita Taroreh
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.v4i5.1921

Abstract

Purpose – This study examines the relationships among blended-finance practices, entrepreneurial budgeting, and perceived public service competitiveness. It also investigates the mediating role of entrepreneurial budgeting and the conditions under which fiscal reform practices support service competitiveness. Design/methodology/approach - A convergent parallel mixed-methods design combines PLS-SEM based on responses from 218 public officials, key-informant interviews, and focus group discussions. The analysis is complemented by a descriptive cost-benefit analysis of 2020–2024 programs and a budget impact analysis for 2025–2029 scenarios. Findings/Results - Blended finance and entrepreneurial budgeting are positively associated with public service competitiveness. Entrepreneurial budgeting partially mediates the relationship between blended finance and service competitiveness, while institutional alignment and governance capacity condition these relationships. The integrated reform category records a benefit-cost ratio of 3.27, while the broader reform portfolio records 2.74. The full integration scenario indicates potential Year-5 expenditure savings of 17.5% relative to the modeled baseline. Originality/Value - This study integrates blended finance and entrepreneurial budgeting within a public-sector competitiveness framework and triangulates perceptual evidence with program and fiscal analysis. The findings highlight the importance of combining innovative financing, entrepreneurial budgeting, institutional alignment, and governance capacity in strengthening public service performance.
Leading Sectors, Structural Transformation, and Labor Absorption in Regional Economies Taufiki Bidullah; Patta Tope; Yunus Sading
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.v4i5.1973

Abstract

Purpose – This study examines sectoral advantages, structural transformation, and the capacity of leading economic sectors to generate employment. It focuses on the mismatch between sectoral economic performance and labor absorption in regional development. Design/methodology/approach - This study employs a comparative quantitative-descriptive approach using constant-price GRDP and employment data for 2020–2024. Location Quotient and Shift-Share analyses are combined with employment elasticity, labor share, structural gap, and the Employment Intensity Index to evaluate sectoral competitiveness and the output-employment relationship. Findings/Results - The findings reveal substantial heterogeneity in sectoral transformation. Mining and manufacturing dominate several regional economies, but strong output performance does not consistently generate proportional employment. Of 18 district-sector combinations, 55.6% are classified as inelastic, 33.3% experience jobless or labor-shedding growth, and only 11.1% are elastic. The largest structural gap occurs in manufacturing, where output contribution substantially exceeds labor absorption. Originality/Value - This study demonstrates that sectoral competitiveness does not necessarily translate into job-intensive growth. The findings highlight the need to integrate sectoral development with local economic linkages, downstream activities, MSME development, workforce skills, and employment creation.
Communication Management and Transparency in Village Fund Governance Darma Darma; Fivit Baktirani; Anas Iswanto Anwar
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.v4i5.2002

Abstract

Purpose – This study examines communication management in village fund governance through four functions, namely planning, organizing, implementing, and controlling. It focuses on how communication practices influence transparency, accountability, and community participation. Design/methodology/approach - This study employs a descriptive qualitative approach using in-depth interviews with village officials, community representatives, and fund beneficiaries. Data validity was strengthened through source triangulation, while analysis followed the interactive stages of data reduction, data display, and conclusion drawing. Findings/Results - The findings show that communication management is implemented through internal meetings and village deliberation forums, with responsibilities distributed according to the village government structure. However, communication remains highly dependent on face-to-face interaction, resulting in uneven access to information and participation. Limited community understanding, low attendance, and difficulty interpreting technical financial terms remain key barriers. Originality/Value - This study highlights the importance of communication management in strengthening transparency and accountability in village fund governance. The findings suggest that more inclusive and accessible information systems are needed to ensure that financial information reaches the wider community.
ARL Determination of the Role of Financial Ratios and Key Audit Matters with Audit Quality as a Moderator Asrini Asrini; Darnawati Darnawati; Romy Nugraha; Andi Faisal
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.v4i4.2009

Abstract

Purpose – Audit Report Lag (ARL) reflects the timeliness of financial reporting by measuring the period between the end of a company’s fiscal year and the issuance of the independent audit report. This study aims to examine the determinants of ARL by investigating the effects of financial ratios, including profitability, solvency, and liquidity, as well as Key Audit Matters (KAM), with audit quality as a moderating variable. Design/methodology/approach – This study employed a quantitative approach using secondary data obtained from the annual reports of financial sector companies listed on the Indonesia Stock Exchange during 2023–2024. A total of 92 companies were selected using purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Findings/Results – The findings indicate that profitability has a negative effect on ARL, while solvency demonstrates a weak negative effect. Liquidity does not have a significant effect on ARL, whereas KAM has the strongest positive effect, indicating that greater audit disclosure complexity tends to extend ARL. The independent variables explain 83.9% of the variation in ARL (R² = 0.839), while audit quality demonstrates a limited moderating role (R² = 0.068). Originality/Value – This study contributes to the ARL literature by integrating internal financial characteristics, audit disclosure complexity, and audit quality within a single analytical model. The findings provide practical implications for auditors, corporate management, and regulators in improving audit reporting timeliness and strengthening transparency in Indonesia’s financial market?
The Relational Foundations of Social Entrepreneurship: Community Capacity, Innovation, and Social Capital Bahtiar Herman; Inna Mutmainna Cahyani Thahir; Mursalim Nohong
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.v4i5.839

Abstract

Purpose – This study examines the relationships between Community Empowerment, Social Innovation, Social Capital, and Social Entrepreneurship, focusing on the mediating role of Social Capital in explaining how community capacity and innovative solutions contribute to social entrepreneurial activities. Design/methodology/approach – A quantitative cross-sectional survey was conducted among 377 respondents involved in Indonesian social entrepreneurship initiatives, including founders/managers, operational members, and beneficiaries. Data were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM), including measurement assessment, bootstrapped mediation tests, predictive assessment, and robustness analysis across respondent roles. Findings – Community Empowerment and Social Innovation positively influence Social Capital and Social Entrepreneurship, while Social Capital also positively influences Social Entrepreneurship. Social Capital significantly mediates both relationships, indicating complementary partial mediation. The model demonstrates positive predictive relevance, with measurement invariance supported across respondent roles and selected role-specific differences involving beneficiaries. Originality/Value – This study clarifies the distinct roles of Community Empowerment as existing community capacity, Social Innovation as novelty in social solutions, Social Capital as relational resources, and Social Entrepreneurship as hybrid entrepreneurial enactment. It further positions Social Capital as a complementary relational mechanism that connects community capacity and innovation with social entrepreneurship.

Page 26 of 27 | Total Record : 270

 23   24   25   26   27 

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