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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 357 Documents
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Nunukan District Government Support Strategy to Increase the Contribution of Leading Industries Through Regional Product Optimization Irawati HM; Rusdy Setiawan; Ridho Trisnawan
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.v4i5.1021

Abstract

Purpose – This study examines the effects of Government Support and Optimization of Regional Products on the Contribution of Leading Industries in Nunukan Regency, a strategic Indonesian border region facing infrastructure, financing, market-access, and product-development constraints. Design/methodology/approach – The study employed an explanatory sequential mixed-methods design. Quantitative data were collected from 93 respondents consisting of MSME actors and local government representatives and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The quantitative findings were subsequently supported and contextualized through semi-structured interviews with 10 key informants comprising five local government representatives and five MSME actors. Findings/Results – Government Support has a positive and significant effect on the Contribution of Leading Industries (β = 0.591; t = 4.552; p < 0.001) and on Optimization of Regional Products (β = 0.575; t = 8.360; p < 0.001). However, Optimization of Regional Products has a positive but non-significant effect on the Contribution of Leading Industries (β = 0.196; t = 1.338; p = 0.181) and does not significantly mediate the relationship between Government Support and leading industries (β = 0.113; t = 1.238; p = 0.216). Interview findings indicate that limited financing, weak market access, insufficient standardization, innovation constraints, and limited value-chain integration reduce the effectiveness of product optimization. Originality/Value – The study provides evidence from a border-region context and highlights the need to integrate government support with certification, branding, financing, innovation, market expansion, and institutional collaboration to strengthen leading industries.
Transformational Leadership and Islamic Work Ethics in Enhancing Civil Servant Performance Hamdi Harmen; Ismail Sulaiman; Abdul Muzammil; Muhammad Rahmat Hidayat; Rusdi; Yasrizal; Muhammad Dziaulhaq
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.v4i5.1156

Abstract

Purpose – This study investigates how transformational leadership and Islamic work ethics (IWE) are associated with civil servants’ performance, both directly and through job satisfaction, in Southwestern Aceh, Indonesia, where public administration operates under Aceh’s lex specialis framework. Design/methodology/approach – Data were obtained through a cross-sectional survey of 400 civil servants in eight administrative areas. Quotas were assigned in proportion to each area’s civil servant population, and eligible participants were then selected purposively. The data were analyzed using partial least squares structural equation modeling (PLS-SEM), with bias-corrected and accelerated bootstrapping to assess statistical significance. Findings – Transformational leadership was positively associated with job satisfaction (β = 0.361; 95% CI [0.234, 0.481]) but not directly associated with employee performance (β = 0.085; 95% CI [−0.039, 0.199]). Its indirect association with performance through job satisfaction was significant (β = 0.138; 95% CI [0.075, 0.223]), indicating an indirect-only statistical mediation pattern. IWE was positively associated with job satisfaction (β = 0.354; 95% CI [0.205, 0.498]) and employee performance (β = 0.407; 95% CI [0.201, 0.591]). Its indirect association with performance was also significant (β = 0.135; 95% CI [0.060, 0.251]), indicating complementary statistical mediation. Originality/value – The study demonstrates the contextual relevance of incorporating IWE alongside transformational leadership when examining civil servant performance. It also identifies job satisfaction as a statistically relevant intervening variable, although the cross-sectional design does not establish causal mediation.
Factors Driving Revisit Intention Toward MSMEs Based on Culture and Digitalization in New Tourism Areas I Wayan Gede Antok Setiawan Jodi; Made Pradnyan Permana Usadi
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.v4i5.1292

Abstract

Purpose - This study aims to analyze the factors driving consumer revisit intention toward local businesses, specifically examining the role of culture-based MSME brand image informed by Tri Hita Karana (THK) and digital marketing psychology, mediated by place attachment, in new tourism areas of Kintamani District. Design/methodology/approach - A quantitative approach was employed. The study population comprised consumers and tourists who had visited and transacted with MSMEs in the new tourism area. A sample of 150 individuals was collected using a purposive sampling method, and the data were analyzed using the SmartPLS structural equation modeling technique. Findings/Results - The results indicate that a culture-based MSME brand image and digital marketing psychology positively and significantly contribute to consumers' revisit intention toward local MSMEs. Furthermore, place attachment plays a significant partial mediating role in these pathways. The strongest direct influence on revisit intention stems from digital marketing psychology, while place attachment serves as a vital psychological mechanism connecting local cultural branding and digital engagement to store-level customer loyalty. Originality/Value - This study offers originality by establishing an integrative model that links local philosophical wisdom (Tri Hita Karana) directly to MSME brand image formation rather than a macro-destination image. It bridges cultural identity, digital consumer psychology, and place attachment to explain store-level loyalty in newly developing tourism areas.
Does Size Matter? How Bank Size Moderates Liquidity Risk and Credit Risk on Bank Profitability Lula Muztahidah; Maretha Ika Prajawati
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.v4i5.1297

Abstract

Objective – The objective of this study is to analyze the effect of liquidity risk and credit risk on bank profitability, with bank size as a moderator variable, among conventional banks listed on the Indonesia Stock Exchange during the 2020–2024 period, encompassing both the COVID-19 pandemic and the subsequent recovery phase. Design/Methodology/Approach – This quantitative study uses panel data from 42 conventional banks listed on the Indonesia Stock Exchange as the research sample. The sampling technique employed was purposive sampling, along with Moderated Regression Analysis, with the Fixed Effects Model (FEM) selected as the best model. Findings/Results – Bank profitability is not significantly affected by liquidity risk (LDR), and credit risk (NPL) also has no significant effect on bank profitability during the 2020-2024 period, spanning the COVID-19 pandemic and post-pandemic recovery phase. Bank size has a positive and significant effect on bank profitability. However, it was not found to significantly moderate the relationship between either liquidity risk or credit risk and bank profitability. Originality/Value – This study presents empirical evidence on the direct impact of bank size on profitability and tests its moderating role in the relationships between liquidity risk and credit risk and profitability, while also confirming the limited role of bank size as a risk mitigation factor during the pandemic and post-pandemic recovery period, namely 2020-2024, in the Indonesian banking sector.
The Relationship between Entrepreneurship Education, Parental Support, and Entrepreneurial Interest among Vocational Students Sumiati Tahir; Agus Syam; Sudarmi; Muhammad Alfa Sikar; Elpisah
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.v4i5.1341

Abstract

Purpose - This study examines the relationships between Entrepreneurship Education, Parental Support, and Entrepreneurial Interest among public vocational high school students. Design/methodology/approach - A quantitative cross-sectional survey was conducted with 389 students selected through proportionate stratified random sampling. Data were collected using a structured five-point Likert questionnaire and analyzed through multiple linear regression using IBM SPSS Statistics 26. Finding/Results - Entrepreneurship Education was positively and significantly associated with Entrepreneurial Interest (B = 0.312; β = 0.255; t = 5.30; p < 0.001). Parental Support also showed a positive and significant association with Entrepreneurial Interest (B = 0.456; β = 0.367; t = 7.64; p < 0.001). When considered simultaneously, the two predictors were significantly associated with Entrepreneurial Interest (F = 75.47; p < 0.001), explaining 28.1% of its variance (R² = 0.281). Originality/Value - The study adds contextual evidence from vocational education by placing school-based entrepreneurship learning and parental support within the same empirical model. The findings indicate that students' entrepreneurial interest is related to both educational and parental contexts and offer practical considerations for schools and families. The results may also serve as a reference for future studies that examine additional psychological, social, digital, and environmental factors that may influence entrepreneurial interest in vocational education.
Financial Capability and Entrepreneurial Resilience in Digital MSMEs: The Direct and Moderating Roles of Financial Technology Usage Dwi Budi Srisulistiowati; Rani Suryani
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.v4i5.1366

Abstract

This study explains business sustainability among digital micro, small, and medium enterprises (MSMEs) by integrating financial capability, adaptive capability, and digital enabling infrastructure. A cross-sectional survey was conducted using 100 eligible digital MSMEs in Bekasi City, Indonesia, and the data were analyzed with partial least squares structural equation modeling. Cash Flow Management, Entrepreneurial Resilience, and Financial Technology Usage each showed positive associations with Business Sustainability. Financial Technology Usage also strengthened the effects of Cash Flow Management and Entrepreneurial Resilience on sustainability, although the interaction coefficients were modest and should not be interpreted as dominant effects. The study advances prior research by explaining fintech not only as an independent digital resource but also as an enabling infrastructure that improves the conversion of financial discipline and adaptive capacity into continuity, stable growth, resource efficiency, and long-term operating viability. The findings support a capability-orchestration view of digital MSME sustainability and provide implications for owners, financial-service providers, and local policymakers.
Customer Loyalty in Indonesian Marketplaces: The Role of Online Customer Experience, Perceived Value, and E-Trust Avina Rizka Fadhilah; Nur Khusniyah Indrawati; Raditha Dwi Vata Hapsari
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.v4i5.1386

Abstract

Purpose – This study examines the effect of online customer experience on customer loyalty through perceived value and e-trust in Indonesian marketplace platforms. Design/methodology/approach – This study used a quantitative explanatory approach. Data were collected through an online questionnaire from 264 Indonesian marketplace users and analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 3.2.9. Findings/Results – The results show that online customer experience does not directly affect customer loyalty. However, online customer experience positively affects perceived value and e-trust, while perceived value and e-trust positively affect customer loyalty. Both perceived value and e-trust fully mediate the relationship between online customer experience and customer loyalty. Originality/Value – This study shows that customer loyalty in marketplace platforms is not formed directly from online customer experience, but through perceived value and e-trust. The findings support the Stimulus-Organism-Response theory and Relationship Marketing Theory and provide practical insight for marketplace managers to strengthen customer loyalty by creating value and trust.
Human-Centered Artificial Intelligence in Human Resource Management: The Effect of Perceived AI Fairness and Algorithmic Trust on Work Engagement Ahmad Shalahuddin; Nur Afifah
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.v4i5.1389

Abstract

This study examines whether Perceived AI Fairness is associated with Work Engagement through Algorithmic Trust in a Human-Centered Artificial Intelligence in Human Resource Management context. A quantitative cross-sectional survey involved 100 employees in Pontianak who reported direct exposure to an AI-enabled HR process containing automated scoring, prediction, ranking, natural-language interaction, or algorithmic recommendation; employees exposed only to ordinary administrative digitization were not eligible. Data were analyzed using PLS-SEM. Perceived AI Fairness was positively associated with Algorithmic Trust and Work Engagement, while Algorithmic Trust was positively associated with Work Engagement. The positive direct association and the statistically significant indirect pathway are consistent with complementary mediation, but they do not establish a causal transmission mechanism because the data are cross-sectional and self-reported. Recommendations concerning explainability, algorithmic audits, appeal mechanisms, meaningful human review, preservation of dignity, and limits on algorithmic authority are presented as theory-informed governance implications rather than as constructs directly tested by the survey.
Job Insecurity, Turnover Intention, and the Mediating Roles of Job Satisfaction and Job Embeddedness among Generation Z Remote Workers in Indonesia Rahma Anisah Savita; Achmad Sudiro; Christin Susilowati
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.v4i5.1456

Abstract

Purpose – This study examines the relationship between job insecurity and turnover intention among Generation Z employees working under fully remote, predominantly remote, and hybrid arrangements in Indonesia, with job satisfaction and job embeddedness assessed as parallel mediators. Design/methodology/approach – A quantitative explanatory survey was conducted with 280 Generation Z employees across Indonesia, recruited through purposive and snowball sampling. The sample included workers with different levels of remote-work intensity. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Finding/Results – Respondents reported relatively low job insecurity (M = 2.07) and turnover intention (M = 1.98), together with high job satisfaction (M = 3.97) and job embeddedness (M = 3.98). Job insecurity was positively associated with turnover intention and negatively associated with both job satisfaction and job embeddedness. Job satisfaction and job embeddedness were negatively associated with turnover intention, and both carried significant indirect effects. Originality/Value – Job satisfaction and job embeddedness have each been identified as mechanisms linking job insecurity to withdrawal related outcomes, with previous multi wave research also highlighting the buffering role of job embeddedness. This study contributes by examining both variables as parallel and distinct mediators within a single model, distinguishing the affective pathway through job satisfaction from the relational and structural pathway through job embeddedness among Generation Z employees working fully remotely, predominantly remotely, or in hybrid arrangements in Indonesia, where physical separation from the organization may influence these two pathways differently.
Income Diversification, Credit Risk, Liquidity Concentration, and Bank Stability: Testing Competing Risk Transmission Mechanisms in Indonesian Banking Riohasiholan Sijabat; Nahla Husna Jufri; Muftihaturrahma Salim; Ahmad Rizki Rifani; Wita Juwita Ermawati
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.v4i5.1520

Abstract

Purpose – This study examines the effects of income diversification, credit risk, and liquidity concentration on bank stability and assesses whether their joint effects reflect compounding or buffering mechanisms in Indonesian conventional banks during 2019–2025. Design/methodology/approach – The study uses a balanced panel of 38 conventional commercial banks listed on the Indonesia Stock Exchange from 2019 to 2025. The analysis employs Two-Step System GMM, with alternative panel estimators used for robustness checks. Findings/Results – Credit risk has a negative and significant effect on bank stability (β = −10.03; p < 0.01), while income diversification and liquidity concentration show no significant direct effects. The interaction between credit risk and liquidity concentration is positive and significant (β = 33.79; p < 0.01), whereas the income diversification–credit risk interaction is marginally significant. The three-way interaction is not significant (β = −55.64; p = 0.696), providing no support for either the compounding or buffering mechanism at the simultaneous three-way level. Originality/Value – This study advances banking-risk research by testing competing interaction mechanisms rather than assuming purely independent or fully interactive risk effects. The findings indicate that risk transmission in Indonesian banks is characterized more by pairwise interactions than by a simultaneous three-way mechanism.

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