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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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Quantitative Assessment of Research Competency in Management: The Role of Artificial Intelligence Literacy and Methodological Mastery in West Java Ferdinand Hasudungan Siagian; Nefra Firdaus; Harri Dolli Hutabarat
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.v4i5.1986

Abstract

Purpose – This study examines the associations of artificial intelligence (AI) literacy and methodological mastery with research competency among management students and early-career researchers in West Java, Indonesia. Design/methodology/approach – A quantitative cross-sectional design was employed using structured questionnaires administered to 150 respondents. Data were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4.2.9. The measurement model was assessed for reliability, convergent validity, and discriminant validity, while the structural model was evaluated using the coefficient of determination, effect sizes, blindfolding-based predictive relevance, and bootstrapped path coefficients. Findings – AI literacy and methodological mastery were positively and significantly associated with research competency. Methodological mastery showed a numerically stronger association with research competency than AI literacy within the estimated model. Together, both predictors explained a meaningful proportion of the variation in research competency, indicating that technological capability and methodological knowledge represent distinct but relevant dimensions associated with broader scholarly competency. Originality/value – This study extends the research competency literature by simultaneously examining AI literacy and methodological mastery as conceptually distinct correlates of research competency in Indonesian higher education. The findings provide practical insights for integrating responsible AI literacy and methodological education into research training and curriculum development.
Understanding and Accepting Employee Coopetition Paradox: Effects on Work Motivation and Job Happiness Damaruci Damaruci; Nur Hasan Kurniawan; Harry Wiyanto; Enkky Sasono Anas Wijaya
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.v4i6.2029

Abstract

Purpose – This study investigates how employees’ understanding and acceptance of the coopetition paradox influence work motivation and job happiness. Employee coopetition refers to the simultaneous experience of cooperation and competition in workplace relationships, requiring employees to cognitively and psychologically manage competing demands. Design/methodology/approach – This study employs a quantitative research approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). The proposed model examines the direct effects of understanding and acceptance of the coopetition paradox on work motivation and job happiness, as well as the mediating role of work motivation. The illustrative analysis was based on 300 hypothetical valid respondents and tested seven proposed hypotheses using bootstrapping procedures. Findings/Results – The illustrative results indicate that both understanding and acceptance of the coopetition paradox positively influence work motivation, with acceptance showing a stronger effect. Both variables also have positive direct effects on job happiness, while work motivation demonstrates the strongest direct effect on job happiness. Furthermore, work motivation mediates the relationships between understanding and acceptance of the coopetition paradox and job happiness, with a stronger mediation effect for acceptance. These findings are consistent with research emphasizing the importance of employee motivation and psychological factors in shaping job satisfaction and happiness. Originality/Value – This study contributes to the coopetition literature by shifting attention from organizational-level coopetition toward employees’ cognitive understanding and psychological acceptance of the coopetition paradox. It also highlights work motivation as an important mechanism linking coopetitive experiences to employee happiness. The numerical findings remain provisional and require validation using actual empirical survey data.
Different Pathways to Firm Value: ESG Disclosure, Corporate Governance, and Tax Avoidance Agustin Palupi; Elisabeth Tri Aryanti Istimawani
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.v4i5.2071

Abstract

Despite growing interest in ESG disclosure and corporate governance, limited evidence explains how they are associated with firm value through tax-related behavior, particularly in emerging markets. This study examines the associations of ESG disclosure and corporate governance with firm value and explores tax avoidance as a potential intervening mechanism. Using 324 firm-year observations from Indonesian manufacturing firms during 2023–2025, the study employs panel-data regression using the Common Effect Model. ESG disclosure is measured through content analysis, while corporate governance is represented by board independence, board meeting frequency, and audit committee size. The findings show that board independence is positively associated with firm value, whereas ESG disclosure, board meetings, and audit committee size show no significant direct associations. ESG disclosure is positively associated with tax avoidance, while the governance attributes are not. Predicted tax avoidance is positively associated with firm value. These findings indicate distinct pathways to firm value: a direct governance-monitoring channel through board independence and a possible disclosure–tax behavior pathway involving ESG disclosure. The study highlights the importance of considering the consistency between sustainability disclosure and firms’ substantive financial behavior.
Service Quality, Tourist Satisfaction and Loyalty in Sustainable Nature Tourism Supporting the SDGs Tiomy B Adi; Ayu Anggraini Tambunan; Erick Karunia
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.v4i5.2097

Abstract

Purpose – This study aims to examine the influence of service quality, tourist satisfaction, tourist loyalty, and the role of local communities on the achievement of the Sustainable Development Goals (SDGs) in the natural tourism sector of Jayawijaya Regency. The study emphasizes the importance of tourism development that contributes to economic, social, and environmental sustainability. Design/methodology/approach – This study employed a quantitative approach using a survey method. Primary data were collected from 250 tourists who had visited natural tourism destinations in Jayawijaya Regency. The data were analyzed using multiple linear regression to examine the effects of the independent variables on SDG achievement. Findings – The results indicate that service quality, tourist satisfaction, tourist loyalty, and the role of local communities have positive and significant effects on SDG achievement. Among these variables, the role of local communities has the strongest influence, highlighting the importance of community participation in supporting sustainable tourism development. Originality/value – This study contributes to the sustainable tourism literature by integrating tourist-related factors and community participation into the analysis of SDG achievement. The findings provide practical implications for policymakers and tourism stakeholders in improving destination management, tourist experiences, visitor loyalty, and local community empowerment to support sustainable tourism development.
How Psychological Capital Relates to Innovative Work Behavior among Generation Z Employees: A Moderated Parallel Mediation Perspective Aulia Aulia; Muhammad Husain
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.v4i6.2124

Abstract

Purpose – This study examines how Psychological Capital (PsyCap) is associated with Innovative Work Behavior among Generation Z employees by testing the parallel mediating roles of Work Readiness and Work Engagement and the moderating role of Learning Agility in the relationships between Work Readiness, Work Engagement, and Innovative Work Behavior.Design/methodology/approach – The study adopted a quantitative explanatory cross-sectional design using standardized survey data from 250 Generation Z employees selected through purposive sampling. Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS was used to assess the measurement and structural models. Bootstrapping with 5,000 resamples was applied to test direct, indirect, and moderation effects. Because all variables were measured at one point in time using self-reported responses, the results are interpreted as associations consistent with the proposed theoretical pathways rather than causal proof.Finding/Results – Psychological Capital is positively associated with Work Readiness, Work Engagement, and Innovative Work Behavior. Work Readiness and Work Engagement are also positively associated with Innovative Work Behavior. The indirect effects indicate that Work Readiness and Work Engagement function as parallel mediating pathways linking Psychological Capital with Innovative Work Behavior. Originality/Value – This study develops an integrated moderated parallel mediation framework linking Psychological Capital, Work Readiness, Work Engagement, Innovative Work Behavior, and Learning Agility in the context of Generation Z employees. The study contributes by showing that psychological resources are associated with innovation-related behavior through preparedness and motivational involvement, while also providing evidence that Learning Agility may not necessarily amplify these relationships in the examined sample.
The Influence of Career Growth Opportunity, Employability, and Digital Competence on Intention to Stay with Employee Engagement as a Mediating Variable Muhammad Asnawi; Sri Wahyuni; Nurhayati
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.v4i5.2133

Abstract

Purpose – This study examines how Career Growth Opportunity, Employability, and Digital Competence are associated with Intention to Stay, and tests Employee Engagement as a mediator for the Career Growth Opportunity and Employability pathways in an increasingly digitalized work environment. Design/methodology/approach – A quantitative cross-sectional survey was analyzed using PLS-SEM in SmartPLS 4. The final sample comprised 250 respondents. Measurement-model assessment, structural-model evaluation, bootstrapping, direct-path testing, and specific indirect-effect analysis were conducted. Findings/Results – All tested direct paths were positive and statistically significant. Employee Engagement had the largest direct relationship with Intention to Stay (β = 0.451). Employee Engagement partially mediated the Career Growth Opportunity–Intention to Stay relationship (β = 0.143) and the Employability–Intention to Stay relationship (β = 0.111). Originality/Value – This study contributes by integrating career-growth, employability, and digital competence within a single retention-oriented framework and by distinguishing the engagement-mediated pathways for Career Growth Opportunity and Employability from the direct pathways involving Digital Competence. This configuration clarifies how distinct job and personal resources are associated with Intention to Stay while remaining within the limits of cross-sectional evidence.
Linking Competitive Intelligence and Competitive Agility through Dynamic Managerial Capability in Bali SMEs Ida Ketut Kusumawijaya; Partiwi Dwi Astuti
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.v4i6.2141

Abstract

Purpose – This study aims to examine the impact of competitive intelligence on competitive agility, the impact of competitive intelligence on dynamic managerial capability, the impact of dynamic managerial capability on competitive agility, and the mediating role of dynamic managerial capability in Bali small and medium enterprises.   Design/methodology/approach – This study was conducted on small and medium enterprises in the Province of Bali using an online questionnaire distributed to 396 firms drawn from the provincial sampling frame; 164 valid responses were obtained and analyzed using variance-based structural equation modeling with a partial least squares approach. Finding/Results – The findings show that the research model is statistically acceptable and that all proposed direct relationships are positive and significant. Competitive intelligence has the strongest effect on dynamic managerial capability, dynamic managerial capability has a strong positive effect on competitive agility, and competitive intelligence also has a direct but weaker positive effect on competitive agility. Originality/Value – The study’s novelty lies in identifying dynamic managerial capability as a plausible cross-sectional managerial pathway linking competitive intelligence with competitive agility. The partial mediation pattern supports a differentiated capability process while avoiding causal claims, given the single-informant, single-wave design and the possibility of reciprocal or common-method influences. These findings imply that Bali small and medium enterprises should not rely on information gathering alone, but must strengthen managerial capability to convert intelligence into rapid and flexible competitive action.
Green HRM, Innovation Capability, and Sustainable Performance in Traditional Food-Processing MSMEs Ricky Agung Cahyono; Sri Hartono; Wijianto Wijianto
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.v4i6.2150

Abstract

Purpose – This study examines whether owner-led Green Human Resource Management (Green HRM) is associated with perceived comparative Sustainable Business Performance through Green Innovation Capability in traditional food-processing MSMEs in Ponorogo, Indonesia. Design/methodology/approach – A cross-sectional key-informant survey produced 301 eligible key-informant responses under a one-response-per-firm protocol; firm-level uniqueness could not be independently verified due to the absence of business identifiers in the exported dataset. PLS-SEM was estimated using SmartPLS 4 (Ringle et al., 2024). A disjoint two-stage higher-order specification represents Green HRM through four first-order dimensions and Sustainable Business Performance through economic, environmental, and social dimensions. Nonparametric bootstrapping used 3,000 resamples. Finding/Results – Green HRM was positively associated with Green Innovation Capability (β = 0.599), Green Innovation Capability was positively associated with Sustainable Business Performance (β = 0.347), and the direct Green HRM–Sustainable Business Performance association remained positive (β = 0.484). The indirect association was 0.208, which supported complementary partial statistical mediation. The model explained 35.8% of Green Innovation Capability and 55.6% of Sustainable Business Performance. Originality/Value – The study refines prior Green HRM research by examining informal owner-led workforce practices, distinguishing a repeatable capability from realized green innovation output, and evaluating multidimensional perceived sustainable performance in resource-constrained traditional food-processing MSMEs.
Riba Avoidance, Naqd Principles, and Perceived Islamic Macroeconomic Stability Abdul Wahab; Syaifuddin; Chamim Thohari
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.v4i5.2199

Abstract

Purpose – This study examines how Understanding of Naqd, Riba Avoidance Orientation, Perceived Monetary Justice, and the Role of Money as a Medium of Exchange are associated with perceived Islamic macroeconomic stability. It also tests the indirect relationship between Understanding of Naqd and perceived stability through the Role of Money as a Medium of Exchange. Design/methodology/approach – A quantitative explanatory survey was conducted with 100 purposively selected respondents drawn from Islamic economics students, academics, Islamic finance practitioners, and Muslim community members with knowledge relevant to the study. The data were analyzed using PLS-SEM in SmartPLS through measurement-model and structural-model assessment, including direct and specific indirect effects. Findings/Results – Understanding of Naqd (β = 0.303, p < .001), Riba Avoidance Orientation (β = 0.260, p = .011), and the Role of Money as a Medium of Exchange (β = 0.327, p = .001) were positively associated with perceived Islamic macroeconomic stability. Perceived Monetary Justice was not significant (β = 0.054, p = .634). The indirect path through the Role of Money as a Medium of Exchange was significant (β = 0.250, p = .001). Although reliability and convergent validity were acceptable, several HTMT ratios exceeded 0.90, so the structural findings require cautious interpretation. Originality/Value – The study integrates monetary understanding, riba avoidance, monetary justice, and the exchange function of money in one individual-level model. It extends Islamic finance research from institutional stability and product adoption toward the cognitive and evaluative processes underlying perceived Islamic macroeconomic stability.
Digital Marketing Management Capability in Islamic Banking: Integrating XAI, Customer Analytics, and CRM Retno Widowati; Sri Hartono; Wijianto
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.v4i5.1762

Abstract

Purpose – This study develops a Digital Marketing Management Capability (DMMC) framework for Islamic banking by integrating Explainable Artificial Intelligence (XAI), Customer Analytics Capability (CAC), and Customer Relationship Management (CRM). The study addresses the fragmentation of previous research, which has predominantly examined these capabilities independently and provides limited understanding of their strategic orchestration in digital marketing management. Design/methodology/approach – A Systematic Literature Review (SLR) following the PRISMA 2020 guidelines was conducted to synthesize evidence from twenty peer-reviewed empirical studies published between 2020 and 2025. The selected studies were analyzed using thematic coding and evidence mapping to identify recurring capability domains and develop a formative higher-order conceptual framework. Findings/Results – The findings indicate that XAI-related capabilities support transparency, accountability, and trust in AI-assisted customer-facing activities; CAC transforms customer data into actionable marketing intelligence for evidence-based decision-making; and CRM translates customer intelligence into personalized interactions and sustainable customer relationships. The synthesis supports conceptualizing these three complementary capabilities as the formative dimensions of DMMC. The proposed framework and relationships require empirical validation in Islamic banking. Originality/Value – The study contributes to the capability-based application of the Resource-Based View and Dynamic Capability Theory by emphasizing capability complementarity and strategic orchestration. It provides a theoretically grounded framework for examining how technological transparency, analytical intelligence, and relational capability can be coordinated to support digital marketing effectiveness and customer-centered value creation in Islamic banking.

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