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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
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Linking Environmental Disclosure, Environmental Performance, and Gender Diversity in Indonesian Coal Companies Mochammad Ilyas Junjunan; Febry Fabian Susanto; Binti Shofiatul Jannah; Muhammad Safdar
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.v4i5.883

Abstract

Purpose – This study aims to examine the effect of environmental disclosure, environmental performance, and gender diversity in the board of directors on the financial performance of coal companies in Indonesia. Design/methodology/approach – This study uses panel data from 66 firm-year observations representing 22 listed coal companies over the 2021-2023 period. Environmental disclosure is measured using relevant environmental indicators derived from the GRI G4 framework, environmental performance is measured using the Indonesia PROPER rating, gender diversity is measured based on female representation in the relevant corporate governance body, and financial performance is proxied by return on equity. Panel regression analysis is employed to examine the proposed relationship. Finding/Results – The findings indicate that environmental disclosure is positively associated with financial performance, whereas environmental performance is negatively associated with financial performance. Gender diversity does not exhibit a statistically significant association with financial performance. Originality/Value – The study contributes to the literature by distinguishing externally reported environmental information from internal environmental management accounting practices and by examining environmental disclosure, environmental performance, and gender representation simultaneously in the context of Indonesian listed coal companies. The study further highlights that environmental transparency and environmental performance may have different financial implication in the short and long term.
Women's Entrepreneurial Intentions in MSMEs: A Cross-Cultural Review of Key Determinants Dian Nur Mastuti; Lilik Wahyudi
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.v4i4.953

Abstract

Purpose – This study synthesizes the development of research on Women’s Entrepreneurial Intentions (WEI) during 2015–2025 by examining dominant theoretical frameworks, research contexts, and methodological approaches. Design/methodology/approach – A Systematic Literature Review (SLR) was conducted on 72 articles published in international journals between 2015 and 2025. Studies were selected through identification, screening, and eligibility processes based on topic relevance, publication year, and full-text availability. The studies were classified according to theoretical frameworks, research methodologies, and geographical contexts. Findings/Results – The Theory of Planned Behavior (TPB) was the dominant theoretical framework, followed by the Technology Acceptance Model (TAM) and Social Cognitive Theory (SCT). Quantitative survey-based approaches predominated, whereas qualitative and mixed-methods studies remained limited. Most studies were conducted in Southeast Asia, Europe, and the Middle East. The findings indicate that WEI is shaped by the interaction of psychological, socio-cultural, institutional, and technological factors across diverse cultural contexts. Originality/Value – This study integrates these determinants within micro, small, and medium enterprises (MSMEs) and cross-cultural contexts while mapping dominant theories, methodologies, and geographical distributions. It provides an integrated understanding of the development of WEI research during 2015–2025. The review is limited to English-language articles indexed in Scopus.
Adoption of Digital Marketing and Business Performance: The Moderating Role of Digital Literacy in SMEs in Riau Province Rizqi Fakhri; Siti Rofidah; Iskandar; Dinda Genta Wicara; Azlan Abdul Aziz
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.v4i4.965

Abstract

Purpose – This study investigates the effects of digital marketing adoption and digital literacy on perceived business performance and examines whether digital literacy strengthens the performance contribution of digital marketing among small and medium-sized enterprises (SMEs) in Riau Province, Indonesia. Design/methodology/approach – The study used a quantitative, cross-sectional explanatory design. From 320 questionnaires distributed purposively to SME owners and managers in five areas of Riau, 250 valid responses were analyzed. The constructs were measured with multi-item five-point Likert scales. SmartPLS 4 was used to evaluate the measurement and structural models, including an interaction term, with statistical inference based on 5,000 bootstrap resamples and 95% confidence intervals. Findings – Digital marketing adoption positively influenced perceived business performance (β = 0.381, p < 0.001), as did digital literacy (β = 0.429, p < 0.001). Digital literacy also strengthened the relationship between adoption and performance (β = 0.215, p < 0.001), although the interaction effect was small (f² = 0.095). The model explained 61.2% of performance variance and demonstrated predictive relevance (Q² = 0.421). Originality/value – By treating digital marketing adoption as a strategic resource and digital literacy as both an enabling capability and a boundary condition, this study refines the Resource-Based View explanation of SME digitalization. The evidence from an underexamined Indonesian region indicates that access to digital platforms should be accompanied by practical skills in content development, customer interaction, information evaluation, and performance measurement.
Talent Development and Organizational Readiness for Maritime Technology Adoption: A Cross-Stakeholder Workforce Analysis Meilinasari Nurhasanah Hutagaol; Suhartini Suhartini; Natanael Surant
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.v4i5.1114

Abstract

Purpose – This study examines whether technology awareness among cadets, lecturers, and industry experts at an Indonesian maritime institution has converted into organizational readiness for smart port and Internet of Things-driven workforce transformation, identifying the talent development barriers between the two. Design/methodology/approach – A concurrent mixed-methods design administered a validated awareness and institutional readiness instrument to 90 participants across a three-programme, three-stakeholder-group factorial design, analysed using two-way analysis of variance, supplemented by a focus group of ten experienced practitioners, analysed through thematic coding mapped onto an Ability-Motivation-Opportunity framework. Findings – Technology awareness reached 3.64 out of 5.00 while organizational readiness fell to 2.95, a gap present across every stakeholder-by-programme cell. Industry experts recorded simultaneously the highest awareness and lowest readiness confidence of any group, a Practitioner Pessimism Pattern reported here for the first time. Focus group analysis identified a compound four-barrier structure to workforce readiness, in which a trust deficit rooted in prior technology experience proved as consequential as documented competency gaps. Originality/value – This study is the first to apply organizational readiness and Green Human Resource Management theory jointly to a maritime education setting, showing that talent development addressing ability, motivation, and opportunity jointly, not awareness or curriculum content alone, is the binding constraint on readiness for technology-driven transformation.
Human Resource Development for Sustainability Competency Among Indonesian Cadets: A Cross-Stakeholder Workforce Readiness Analysis Brenhard Mangatur Tampubolon; April Gunawan Malau; Marihot Simanjuntak
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.v4i5.1115

Abstract

Purpose – This study aims to examine sustainability competency development among Indonesian Nautika cadets as a human resource development investment problem, testing whether curriculum-hour allocation, treated as a training-investment decision, explains observed competency gaps and the retraining costs industry subsequently absorbs. Design/methodology/approach – A sequential mixed-methods design surveyed 180 cadets across three sustainability competency domains, modelled the pathway linking multiliteracy instruction to vocational competency through structural equation modelling, and triangulated results against thematic analysis of three stakeholder groups, industry experts, senior lecturers, and post-placement near-graduates, supplemented by a six-week training intervention evaluated against a matched comparison group. Findings – ESG Leadership competency scored lowest of all domains, 2.18 out of 5.00, against zero allocated training hours, while 86.7 percent of industry stakeholders reported retraining every recent graduate within six months of hire. Stewardship orientation was found to mediate the pathway from multiliteracy instruction to vocational competency, and the training intervention produced the largest effect size of any domain tested. Originality/value – This study is among the first to treat curriculum-hour allocation explicitly as a human resource development investment decision in maritime vocational education, and to triangulate industry, lecturer, and near-graduate accounts of the resulting training gap, reframing curriculum-industry misalignment as a correctable allocation problem rather than a fixed formation cost.
The Impact of Algorithmic Management in Digital HRM on Employee Well-Being and Job Embeddedness: The Role of Organizational Justice Andi Nu Graha; Ilzar Daud; Hartanti Nugrahaningsih
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.v4i5.1483

Abstract

This study aims to analyze the effect of algorithmic management in Digital HRM on employee well-being and job embeddedness, as well as to examine the moderating role of perceived organizational justice. This research employed an explanatory quantitative approach involving 100 employees in Malang City who worked in organizations that had implemented Digital HRM and experienced algorithmic management practices. Data were collected using a Likert-scale questionnaire and analyzed through SEM-PLS using SmartPLS. The findings reveal that algorithmic management has a negative and significant effect on employee well-being and job embeddedness, while perceived organizational justice positively affects both variables. Furthermore, perceived organizational justice moderates the relationship between algorithmic management and employee well-being and job embeddedness, indicating that fairness perceptions can reduce the negative consequences of algorithm-based management systems. The implication of this study emphasizes that organizations need to develop transparent, fair, accountable, and human-centered Digital HRM governance so that technological efficiency remains aligned with employee well-being, trust, and organizational attachment.
Does Human Development Index Reduce Poverty in Central Sulawesi? District-Level Panel Evidence from an Islamic Economics Perspective Della Magfira; N.Syamsu; Dede Arseyani Pratamasyari; Fatma; Syaakir Sofyan
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.v4i5.1506

Abstract

Purpose – This research investigates the impact of education, unemployment, and health on poverty in Central Sulawesi Province. The study is motivated by the persistently high poverty rate and substantial disparities across districts and cities, highlighting the need for district-level empirical analysis. Design/methodology/approach – This study employs a quantitative approach using balanced panel data from 13 districts/cities in Central Sulawesi during 2017–2024 (104 observations). Data from Statistics Indonesia (BPS) were analyzed using the Random Effect Model with education, unemployment, and health as the explanatory variables. Model selection was conducted using the Chow, Hausman, and Lagrange Multiplier tests, while robustness was examined by incorporating year fixed effects into the estimation model. Findings/Results – The findings suggest that education and health have negative and statistically significant influences on poverty, while unemployment has a favorable albeit statistically negligible impact. Simultaneously, education, unemployment, and health significantly influence poverty, with an Adjusted R-squared value of 0.619 . Originality/Value – This study provides district-level panel evidence on the determinants of poverty in Central Sulawesi by integrating panel data analysis with an Islamic economics perspective. The findings contribute to the formulation of poverty reduction policies through improvements in education and health, the expansion of employment opportunities, and the optimization of Islamic social finance instruments
Social Media, E-Commerce, and the Online Purchase-Decision Process among Indonesian Generation Z University Students: An Exploratory Maqāṣid-Inspired Analysis Jasri Jasri; Rafiqa Hastharita
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.v4i5.1679

Abstract

Purpose – Guided by the Stimulus-Organism-Response (S-O-R) framework, this study examines how social-media and e-commerce shopping functions relate to the online purchase-decision process among Indonesian Generation Z university students. It also explores a maqāṣid-inspired ethical consumption index (MECI) as a predictor and potential moderator. Design/methodology/approach – The study re-analyzed an archived item-level dataset, retaining the first 288 chronological responses and removing six duplicates, resulting in N = 282. Measurement diagnostics included KMO, Bartlett’s test, parallel analysis, exploratory factor analysis, reliability, HTMT, and Harman’s single-factor test. Hierarchical regression used mean-centered predictors and HC3 robust inference. Findings/Results – Parallel analysis supported one-factor structures for Social Media, E-Commerce, and the purchase-decision process, while MECI showed two factors. Social Media was positively associated with the purchase-decision process (B = 0.390, p = 0.004), whereas E-Commerce was marginal (B = 0.183, p = 0.058). Adding MECI increased R² from 0.298 to 0.475 (ΔR² = 0.177, p < 0.001), with a positive association (B = 0.461, p < 0.001). However, interaction effects were negligible and nonsignificant (ΔR² = 0.0002, p = 0.950), indicating no moderation by MECI. Originality/Value – This study contributes by using empirically diagnosed composites and an exploratory ethical index rather than assuming unvalidated latent constructs. It integrates digital-channel effects and maqāṣid-inspired ethics within an S-O-R framework while treating ethical moderation as an empirical rather than predetermined theoretical role.
Environmental Stress and Household Well-Being in Agriculture-Dependent Systems: A Comparative Analysis of Vulnerability Pathways in Indonesia Yustitia Asri Ertaningrum; Unggul Heriqbaldi; Jaisy Aghniarahim Putritamara; Agus Nugroho
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.v4i5.1803

Abstract

Purpose – This study examines how environmental stress is associated with different psychosocial pathway configurations affecting household well-being in climate-sensitive rural systems, addressing limited attention to how stress is transmitted through resource, livelihood, health, economic, and psychological processes in agriculture-dependent households. The comparison is explicitly bounded to two context-specific sets of within-model associations and does not treat hazard regime as a statistically isolated cause of regional differences. Design/methodology/approach – The study uses comparative survey data from 1,080 households across chronic-drought areas in East Nusa Tenggara and multi-hazard areas in Sumatera. Separate Partial Least Squares Structural Equation Modeling (PLS-SEM) models were estimated for NTT (n = 540) and Sumatera (n = 540), and theory-specified direct paths were evaluated with 5,000 bootstrap subsamples. Because the regional models contain non-equivalent constructs, indicators, paths, and Subjective Well-Being measures, the cross-context comparison is descriptive and conceptual; no formal multi-group coefficient test, measurement-equivalence claim, or cross-regional mediation test is made. Findings/Results – In drought-prone NTT, significant direct paths form a sequential modeled chain linking perceived drought chronicity, water insecurity, food security, mental health stress, and the NTT well-being profile; the descriptive arithmetic product for the livelihood-resilience/economic-vulnerability chain is smaller within the NTT model. In Sumatera, significant direct paths form pollution-health and supply-chain-economic modeled chains whose descriptive arithmetic products are close in magnitude within that model. These values are descriptive multi-step products, not bootstrapped specific indirect effects, and they do not establish mediation, causal ordering, or a hazard-regime effect. Originality/Value – The study contributes empirically grounded, context-sensitive archetypes that clarify conditions under which chronic attrition or cascading disruption may become more prominent in agriculture-dependent systems. It also demonstrates a transparent way to compare non-equivalent model architectures descriptively without treating their coefficients or well-being endpoints as directly interchangeable. The archetypes are presented as mechanism-oriented propositions for future longitudinal, measurement-invariant, and objectively validated research.
Enhancing MSME Performance through Digital Financial Capability and Financial Literacy: A Multi-Group Analysis Based on Experience Retno Fuji Oktaviani; Yesi Puspita 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.v4i5.1875

Abstract

Purpose – This study examines how digital financial capability and financial literacy influence the performance of Micro, Small, and Medium Enterprises (MSMEs), with financial capability serving as a mediating mechanism and business experience capturing heterogeneity across entrepreneurs. Design/methodology/approach – A quantitative survey was conducted among 230 owners and managers of food and beverage MSMEs in South Tangerang. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and Multi-Group Analysis (MGA) was subsequently employed to compare structural relationships between MSMEs with less than five years and those with five years or more of business experience. Findings/Results – Digital financial capability and financial literacy significantly enhance financial capability, while digital financial capability and financial capability significantly improve MSME performance. Financial literacy has no significant direct effect on MSME performance; however, its effect becomes significant through financial capability, confirming the critical role of practical financial capability in translating financial knowledge into business outcomes Originality/Value – Digital financial capability and financial literacy significantly enhance financial capability, while digital financial capability and financial capability significantly improve MSME performance. Financial literacy has no significant direct effect on MSME performance; however, its effect becomes significant through financial capability, confirming the critical role of practical financial capability in translating financial knowledge into business outcomes.

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