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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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Green Innovation and Competitive Advantage in MSMEs: An NRBV-Based Conceptual Framework on the Institutionalization of Sustainable Practices Qristin Violinda; Dwi Prastiyo Hadi; Rani Eka Dian Sari
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.v4i5.1764

Abstract

Purpose – This study examines how green innovation can be translated into a competitive advantage for micro, small and medium-sized enterprises (MSMEs) through the institutionalisation of sustainable practices. This study is motivated by the continuing conceptual overlap between green innovation and sustainable practices, as well as a tendency in the literature to describe the relationship between the two as one of influence or mediation without this always being supported by appropriate research designs. Design/methodology/approach – The study employs a qualitative approach using library research. Data were obtained from scientific journal articles, academic books, and relevant publications from the period 2015–2026 that discuss green innovation, sustainable practices, competitive advantage, MSMEs, and the Natural-Resource-Based View (NRBV). The data were analysed using thematic analysis through identification, categorisation, comparison, and conceptual synthesis. Findings/Results– The research findings indicate that green innovation acts as a catalyst for change, whilst sustainable practices serve to routinise and institutionalise that change. This process has the potential to build capabilities in pollution prevention, product stewardship and sustainable development, which in turn support cost efficiency, differentiation, reputation, learning and market access. Originality/Value – This study presents a conceptual framework comprising green innovation, sustainable practices, environmental capabilities and competitive advantage. This framework clarifies the boundaries between these constructs and provides a basis for further empirical testing amongst Indonesian MSMEs.
Model of People-Centred Economic Empowerment Through Village Fund Utilisation In Coastal and Mountainous Villages in Jeneponto Regency Suaib Suaib; Roslianah Roslianah
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.v4i5.1788

Abstract

Purpose – This study analyses Village Fund utilisation in two contrasting cases in Jeneponto Regency and develops a provisional people-centred empowerment framework, treating geography as one contextual condition rather than an isolated cause. Design/methodology/approach – A qualitative multiple-case study of Bulo-Bulo and Rumbia used interviews, participant observation, and document review. Analysis combined sensitising concepts, inductive coding, within- and cross-case comparison, and an evidence-traceability matrix. Triangulation, member checking, and an audit trail supported trustworthiness. Findings/Results – Physical, administrative, and short-term activities were more visible than integrated productive-economic strengthening. Because expenditure shares were not calculated, this is a qualitative orientation finding. Economic data were fragmented, participation often procedural, training disconnected from mentoring and markets, and case differences could not be attributed to geography alone. Originality/Value – The study proposes a provisional six-stage framework that distinguishes observed evidence from inferred and prospective components.
The Role of MSMEs and Financial Institutions in Economic Performance: A Development Strategy in West Java Isep Amas Priatna; Dian Anggraeny Rahim
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.v4i5.1795

Abstract

Purpose - Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in Indonesia's economy. The purpose of this study is to examine the influence of micro, small, and medium enterprises (MSMEs) and financial institutions on regional economic performance, and to formulate strategies for MSME development in West Java. Design/methodology/approach - The data employed are secondary data from 2019–2025, analyzed using panel data regression. Meanwhile, MSME development strategies were examined using the Analytical Network Process (ANP), which involved seven respondents: three MSME actors, three regional development planners, and one academician. Finding/Results - The findings reveal that cooperative capital, the number of banks, and the number of MSMEs have significant positive effects on GDP per capita, whereas the number of cooperatives does not. In relation to unemployment and poverty, the number of cooperatives, cooperative capital, and the number of MSMEs have a significant negative effect, while the number of banks is not. For the ANP objectives, four criteria are identified: strengthening the institutional capacity of MSMEs, optimising the role of financial institutions, optimising the role of cooperatives, and enhancing the capacity of MSME actors. Originality/Value - Furthermore, MSME development in West Java is characterized by two principal strategies: the government's establishment of a specialized supervisory institution for MSMEs and the formulation of an action plan to strengthen financial inclusion.
Sustainable Development and Business Strategy: A Bibliometric Mapping Rismawati Sitepu; Wisnu Sakti Dewobroto; Samuel Anindyo W; Michael Aswin Winardi
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 6 (2026): Volume 4, Issue 6, November 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i6.1842

Abstract

Purpose – This study maps conceptual and thematic relationships, dominant keywords, and temporal growth signals in a query-defined Scopus corpus where “sustainable development,” “business,” and “strategy” co-occur in title, abstract, or keyword fields. The query does not require the exact phrase “business strategy”. Design/methodology/approach – Scopus records were retrieved on 2 June 2026. The corpus comprises 3,709 English-language journal articles published during 2020–2026. VOSviewer 1.6.19 was used for the archived network, overlay, and density maps. Keyword-growth indicators were recalculated separately from the existing Scopus CSV using a documented normalization map and complete-year windows (2020–2022 versus 2023–2025); incomplete 2026 was excluded. The original VOSviewer project/map file and thesaurus were unavailable, so the archived network metrics and clusters are not represented as a verified harmonized rerun. Findings – The archived VOSviewer output reports 116 keyword nodes, 1,758 links, total link strength of 4,309, and eight clusters. The CSV-based growth audit identifies 30 keywords with at least 15 occurrences in 2020–2025 and normalized growth above 1.25, but none meets the additional mean-year threshold of at least 2024.30 after incomplete 2026 is excluded. These are growth signals rather than confirmed emerging themes. Originality/value – The study provides a query-scoped descriptive map and separates archived network results from independently recalculated temporal indicators. It does not infer causality or claim to represent the entire sustainable-business-strategy field.
Can Job Satisfaction Be Achieved Through Organisational Commitment and Leader Member Exchange for Lecturers ? Diana Hayati; Ahmad Alim Bachri; Ahmad Rifani; Noor Rahmini
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.v4i5.1848

Abstract

Purpose – This study aims to examine the influence of organizational commitment (OC) and Leader-Member Exchange (LMX) on the job satisfaction (JS) of lecturers at private universities in South Kalimantan. Approach – This study employs a quantitative approach involving 300 lecturers working at private universities in South Kalimantan. Data were collected through a structured questionnaire and analyzed using Structural Equation Modeling (SEM) to examine the direct and indirect relationships among LMX, organizational commitment, and job satisfaction. Findings/Results – The findings reveal that LMX has a positive and significant effect on job satisfaction. Organizational commitment also has a positive and significant effect on job satisfaction. Furthermore, LMX has a positive and significant indirect effect on job satisfaction through organizational commitment, indicating that organizational commitment plays a mediating role in the relationship between LMX and job satisfaction. These findings demonstrate that the quality of relationships between lecturers and their leaders can strengthen lecturers’ organizational commitment and ultimately enhance their job satisfaction. Originality/Value – This study highlights the importance of organizational commitment and high-quality interpersonal relationships between lecturers and institutional leaders in improving job satisfaction within private universities. The findings provide practical implications for university management in developing a supportive, collaborative, and relationship-oriented work environment. By positioning organizational commitment as a mediating mechanism between LMX and job satisfaction, this study provides a more comprehensive explanation of how leadership relationships contribute to lecturers’ positive work attitudes.
Artificial Intelligence Utilization and Financial Management Optimization in Kendari Startups and Innovative Ventures Ridha Taurisma Lajaria; Rastiani Parabang; Khafiza Olivia; Rasty Rasty
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.v4i5.1860

Abstract

Purpose – This study examines whether Artificial Intelligence (AI) utilization is positively associated with financial management optimization among startups and innovative ventures in Kendari City. It addresses the limited local empirical evidence on how AI utilization capability relates to operational financial outcomes in emerging entrepreneurial ecosystems. Design/methodology/approach – A quantitative explanatory survey was conducted with 50 startup owners, founders, and financial managers selected through purposive sampling. Data were collected using a structured four-point Likert questionnaire and analyzed with descriptive statistics, Pearson correlation, and simple linear regression. Finding/Results – AI utilization capability demonstrated a positive and significant association with financial management optimization (r = 0.681, p < 0.001). Regression analysis confirms that AI utilization capability is positively associated with financial management optimization (B = 0.646; standardized β = 0.681; p < 0.001; R² = 0.464). Startups with higher AI utilization report better operational efficiency, planning and reporting accuracy, cash-flow control, and financial decision quality.Originality/Value – The study extends the AI-finance literature by providing context-specific evidence from Kendari and by linking AI utilization to four managerial outcome areas of startup financial management. The findings highlight predictive analytics and decision-support functions as especially relevant for financially constrained and uncertainty-prone ventures.
The Association Between User Experience (UX) and Intention to Reuse in Digital Marketing Applications in East Java, Indonesia: A Quantitative Approach Using the Technology Acceptance Model Ali Muhajir; Ratna Deli Sari; Saifuddin Zuhri; Meci Nilam Sari; Monesta Cici Ijan
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.v4i5.1862

Abstract

  Purpose – This study examines the relationships among User Experience (UX), Perceived Ease of Use, Perceived Usefulness, and Intention to Reuse within the Technology Acceptance Model (TAM) among digital marketing application users in East Java, Indonesia. Design/methodology/approach – A quantitative research approach was employed using a structured questionnaire distributed to 150 respondents selected through purposive sampling. The study investigates User Experience as the exogenous variable, while Perceived Ease of Use (PEOU), Perceived Usefulness (PU), and Intention to Reuse (IR) serve as endogenous variables. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. Finding/Results – User Experience was positively associated with Perceived Ease of Use and Perceived Usefulness. Perceived Ease of Use was positively associated with Perceived Usefulness and Intention to Reuse, while Perceived Usefulness was positively associated with Intention to Reuse. All five hypothesized relationships were statistically significant. The model explained 57.3% of the variance in Perceived Ease of Use, 69.1% in Perceived Usefulness, and 73.4% in Intention to Reuse. Construct-specific Q² values of 0.428, 0.526, and 0.578, respectively, indicated predictive relevance. These associations should be interpreted within the cross-sectional design. Originality/Value – This study contributes to the literature on technology acceptance within the context of digital marketing applications in Indonesia and provides practical implications for application developers and digital marketing practitioners seeking to enhance user retention and engagement.
Entrepreneurial Leadership, Social Environment, and Innovation in Heritage-Based MSMEs: Insights from Songkok Crafts in Lamongan Yulie Wahyuningsih; Budi Eko Soetjipto; Nurika Restuningdiah; Madziyatul Churiah
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.v4i5.1863

Abstract

  Purpose – This study investigates how entrepreneurial leadership and the social environment shape innovation within songkok craft MSMEs in Lamongan Regency, East Java, Indonesia. It focuses on how leaders navigate the tension between preserving cultural-religious heritage and adapting to market change. Design/methodology/approach – Using an exploratory qualitative design, the study draws on 15 purposively selected key informants from four broad role groups: MSME owners, managers, and artisans; artisan-community representatives; local government representatives; and academics or MSME facilitators. Data were collected through semi-structured interviews, field observations, and document analysis and examined through thematic analysis. Contrasting evidence was explicitly considered when interpreting limited process and organizational innovation. Finding/Results – The analysis indicates three connected themes: heritage-preserving entrepreneurial leadership, socio-community governance and network support, and value-congruent innovation alignment. Product and marketing innovation were more visible than process and organizational innovation. Community relationships supported information exchange and order sharing, but shared expectations also shaped which changes were regarded as culturally acceptable. Originality/Value – The study develops a Leadership-Socio-Community Interpretive Framework for heritage-based MSMEs. The framework explains innovation as a negotiated and culturally bounded process rather than as an automatic outcome of leadership or social capital.
Household Accounting Practice, Budget Discipline, and Family Financial Resilience Amid Inflation Pressure Siti Aisyah Nasution; Anggono Anggono; Siti Dini; Wenny Anggeresia Ginting
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.v4i5.1871

Abstract

Purpose – This study examines how household accounting practices relate to budget discipline and family financial resilience among a purposively recruited sample of women managing household finances in Indonesia amid inflationary pressure, positioning them as household financial managers who apply basic accounting principles in daily financial decisions. Design/methodology/approach – Using a quantitative explanatory approach, data were collected via a structured questionnaire from housewives or married women managing family finances. Of 285 responses, 262 were valid after screening. The constructs – household accounting practice, budget discipline, perceived inflation pressure, and family financial resilience – were analysed using PLS-SEM to test the measurement model, structural model, mediation, and moderation effects. Finding/Results – Household accounting practices positively affect budget discipline and family financial resilience, with budget discipline mediating this relationship. Perceived inflation pressure strengthens the role of accounting practices in shaping disciplined budgeting. Originality/Value – This study positions household accounting as micro-accounting behaviour and empirically tests how it supports family financial resilience through budget discipline among the participating women household financial managers in this purposively recruited Indonesian sample, extending prior largely descriptive research.
Corporate Resilience, ESG, Environmental Disclosure, Intellectual Capital, and Firm Value in Indonesia’s Oil and Gas Industry Monang Juanda Tua Sihombing
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.v4i5.1882

Abstract

Purpose – This study examines whether ESG Performance, Environmental Disclosure, and Intellectual Capital are associated with Corporate Resilience and Firm Value, and whether Corporate Resilience represents a potential intervening mechanism in these relationships in Indonesia’s oil and gas industry. Design/methodology/approach – The study uses panel data from 16 oil and gas companies during 2020–2024, comprising 80 firm-year observations. Corporate Resilience is measured using a Composite Resilience Index, Environmental Disclosure using a modified GRI 300-based index with 30 harmonized disclosure items, Intellectual Capital using VAIC, and Firm Value using Tobin’s Q. The analysis employs random-effects panel regression with year effects and firm-clustered robust standard errors. Model selection considers pooled, fixed-effects, random-effects, LM, and Hausman tests. Panel indirect associations are assessed using firm-level bootstrap inference, while fixed-effects estimation with wild cluster bootstrap is used as a robustness analysis. Finding/Results – The results provide no statistically significant evidence that ESG Performance, Environmental Disclosure, or Intellectual Capital is associated with Corporate Resilience. Similarly, ESG Performance, Environmental Disclosure, Intellectual Capital, and Corporate Resilience show no statistically significant association with Firm Value at the 5% level. The panel indirect association analysis provides no statistically significant evidence that Corporate Resilience functions as a potential intervening mechanism. Wild cluster bootstrap results yield consistent conclusions, while the sensitivity analysis excluding Stock Price Recovery maintains the main inference concerning Corporate Resilience.

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