cover
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
ISSN : 29853222     EISSN : 29853168     DOI : -
Core Subject : Economy,
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
Articles 357 Documents
Comparative Analysis of Regional Economic Development Inequality Across Indonesian Provinces Using Dynamic Klassen Typology and Williamson Index Nur Azmi Karim; Hadira Thumaninah Jibril
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.v4i5.1186

Abstract

Purpose: This study aims to determine the economic growth position of each province in Indonesia based on economic growth and GDP per capita using Klassen typology. Additionally, it identifies changes and trajectories of inter-quadrant movements between the first and last observation years, evaluates provinces experiencing persistence, increase, or decrease in economic position, and determines the level of economic growth inequality between provinces in Indonesia related to the dynamics of regional position changes during the 2016–2024 period. Design/methodology/approach – This study uses a quantitative method. The Klassen Typology is applied to classify provinces based on economic growth and GDP per capita, while the Williamson Index is utilized to measure regional inequality across Indonesia's vast territory. Finding/Results – The results show that provinces with relatively high economic growth and GDP per capita tend to be concentrated in Java and parts of Sumatra, supported by stronger economic structures, investments, connectivity, and fiscal capacity. Conversely, provinces with relatively low performance tend to rely on the primary sector and face limited infrastructure and a lack of economic diversification. Originality/Value – The originality of this study lies in the integration of the Klassen Typology and the Williamson Index with a detailed analysis of changes in provincial positions from the early years to the end of the period. This approach provides a dynamic perspective on economic mobility and regional inequality, serving as a solid basis for more targeted development policy formulation in Indonesia.
Cointegration Between Corporate Sukuk, Consumer Price Index, Consumer Confidence, and the Balance of Trade Afriany Afriany; Rubianto Pitoyo
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.v4i6.1376

Abstract

Purpose – The research goals is to determine whether the use of corporate sukuk in Saudi Arabia and Indonesia has long-run and short-run cointegration with the balance of trade, consumer confidence, and consumer price index. Design/methodology/approach – Data is time series and tested with ADF test for looking unit roots. For analysis, we using autoregressive distributed lag to examine cointegration between variables and find long-term causality. Finding/Results – There is cointegration between sukuk and CPI in Saudi Arabia, indicated by the F value of 8.187 greater than 1.244; between sukuk and CC in Saudi Arabia, indicated by the F value of 17.13 greater than 3.574; and between sukuk and the balance of trade in Indonesia, indicated by the F value of 9.72 greater than 3.62. The upward trend of corporate sukuk in Saudi Arabia is in line with the upward trend of CPI with an ECT value of 0.09% and a downward trend of CC with an ECT value of 123%. Meanwhile, in Indonesia, the upward trend of corporate sukuk is offset by the fluctuating trend of BOT, where, in the short term, the impact of corporate sukuk on BOT is significant in the current period and period -4. Originality/Value – This study focuses on comparing the cointegration between the use of corporate sukuk with the consumer price index, consumer confidence and balance of trade in Saudi Arabia and Indonesia. These findings will be a major concern for the government and debt securities users so they can allocate funds wisely.
Green Marketing, Brand Trust, and Perceived Misleading Green Claims in Purchase Intention Ni Made Taman Sari; Made Pratiwi Dewi; Ni Made Santini
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.v4i6.1585

Abstract

Purpose – To examine pooled cross-category associations of the green marketing mix (GMM), green brand trust (GBT), perceived misleading green claims (PMGC), and purchase intention (PI), including indirect and interaction relationships. Design/methodology/approach - A cross-sectional survey of 180 consumers in Denpasar and Badung, Bali, was analyzed using SmartPLS 4 with a reflective-formative GMM specification and refined measures. Robustness was examined with fully re-estimated alternative GMM specifications (four single-component models and a global reflective model) and an equally weighted fixed-score composite. Findings/Results - GMM was positively associated with GBT and PI; PMGC was negatively associated with both. The indirect association through GBT was positive within a positive total association. Neither interaction was statistically detectable in the main model. Across six fully re-estimated alternative specifications, the direction and significance of all main and indirect associations were unchanged, and H8 remained null; only a Green Promotion-based model showed a borderline attenuation of the GMM–GBT association. Originality/Value - The study separates level effects of perceived misleading green claims from slope-based boundary conditions in pooled cross-category perceptions: PMGC was associated with lower trust and intention without a detectable change in the marginal effects of marketing signals or trust. GBT is the principal observed indirect association in this same-source cross-sectional model. Component collinearity and possible common-method covariance prevent stronger causal or measurement claims.
Mapping Mechanism-Focused Digital Impulse Buying Research: A Bibliometric Analysis of Scopus-Indexed Literature, 2009–2026 Henti Nikimawati; Retno Widowati; Nuryakin Nuryakin
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.v4i6.1692

Abstract

Purpose – This study maps the development and conceptual structure of a defined, mechanism-focused stream of digital impulse buying research associated with electronic word of mouth, online reviews, hedonic motivation, emotional responses, and influencer-related social influence. It examines publication patterns, intellectual and conceptual structures, and emerging research directions within this deliberately delimited literature Design/methodology/approach – A dataset of 196 English-language journal articles indexed in Scopus (Business, Management and Accounting; Social Sciences; Decision Sciences; and Psychology subject areas) was identified; following manual topical screening to isolate studies substantively situated in a digital purchasing context, a final analytical corpus of 155 articles (2009–2026) was analyzed using bibliometric performance and science-mapping techniques. The analysis examines publication trends, author productivity, source concentration, country and institutional contributions, funding patterns, citation impact, co-citation, bibliographic coupling, and keyword co-occurrence networks. Findings/Results – Research within this defined stream has expanded substantially since 2020, with China and other Asian countries strongly represented. Prominent research themes include social commerce, hedonic motivation, trust, live-streaming commerce, and influencer marketing, and recent scholarship increasingly emphasizes socially interactive and platform-mediated forms of digital consumption. Overall conceptual connectivity is stable when core impulse-buying variants are harmonized, whereas precise cluster boundaries are partly terminology-sensitive. Originality/Value – This study provides a longitudinal bibliometric mapping of a deliberately defined, mechanism-focused stream of Scopus-indexed digital impulse buying research. Rather than claiming exhaustive coverage of the broader digital impulse-buying field, it identifies publication structures, conceptual patterns, geographical concentrations, and emerging directions within the specified informational, hedonic, emotional, and social-influence mechanisms.
Between Green Demands and Financial Gains Fetri Setyo Liyundira; Siti Choiriyah; Ulil Hartono
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.v4i6.1710

Abstract

Purpose - This study aims to analyze the influence of environmental performance and good corporate governance on the disclosure of carbon emissions in energy sector companies and basic materials listed on the Indonesia Stock Exchange in 2022–2024. This study uses a quantitative approach with secondary data types obtained from annual reports and company sustainability reports. Design/methodology/approach - The sampling technique uses purposive sampling so that a sample of 48 companies was obtained during 2022-2024. Finding – The results show that environmental performance, managerial ownership, independent commissioners, and audit committees have a positive effect on carbon emission disclosure. On the other hand, institutional ownership and the board of directors have a negative effect. These findings indicate that carbon emission transparency is driven by sustainability commitments and the effectiveness of internal oversight, while the orientation on short-term financial performance tends to limit the disclosure of environmental information Originality/Value – A major novelty is demonstrated by the finding that increased internal oversight (such as the number of boards of directors and the encouragement of institutional investors) is not necessarily directly proportional to environmental transparency, but is largely determined by the orientation of decision-makers' priorities.
Strategic Resources and MSME Performance: The Role of Sustainable Competitive Advantage Fajar Rakasiwi Syamsuddin; Samsuardi Said; Futri Ayu Wulandari; Dian Rahmayanti Rivai; Anfas
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.v4i5.1721

Abstract

Purpose – This study examines the relationships between Human Capital Interaction (IHC), Endorsement Strategy (SE), and Social Media Capability (KMS) with MSME Performance (KU), while investigating Sustainable Competitive Advantage (KKB) as a resource-specific mediating mechanism and Innovation Capability (KI) as a potential boundary condition and direct capability associated with MSME Performance. Design/methodology/approach – This study employed a quantitative cross-sectional design involving MSME owners and managers in Majene Regency, Indonesia. Data were collected from 243 responses, of which 44 were excluded based on eligibility criteria, resulting in a final sample of 199 respondents. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and PLSpredict. Finding/Results – The results indicate that Endorsement Strategy (SE) and Social Media Capability (KMS) are positively associated with Sustainable Competitive Advantage (KKB). Furthermore, SE, KKB, and Innovation Capability (KI) have positive direct associations with MSME Performance (KU). The mediation analysis shows that SE and KMS have significant indirect associations with KU through KKB, whereas IHC does not demonstrate a significant indirect pathway. Innovation Capability is directly associated with KU, but its moderating effects on the relationships between IHC, SE, KMS, and KU are not supported. Originality/Value – This study contributes by demonstrating that Sustainable Competitive Advantage is not a universal mediating mechanism for all strategic resources. Instead, its role differs according to specific antecedents. The findings also highlight that Innovation Capability primarily functions as an independent capability associated with MSME Performance rather than as a moderating boundary condition in non-metropolitan MSME contexts.
An Explainable Artificial Intelligence-Based Marketing Management Framework for Customer Relationships Titi Rapini; Sri Hartono
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.v4i6.1750

Abstract

Purpose: This study develops an integrative conceptual framework linking Explainable Artificial Intelligence (XAI), AI-enabled Marketing Management Capability, Customer Trust, Customer Engagement, and Customer Loyalty in banking and related financial services. It synthesizes evidence across banking contexts without assuming validation within a single segment. Design/methodology/approach: A systematic literature review followed PRISMA 2020 and covered Scopus, Web of Science, ScienceDirect, Emerald Insight, and Google Scholar. Because original database search logs were unavailable, the search strategy and selection process were retrospectively reconstructed from available documentation. Of 360 identified records, 23 peer-reviewed English-language journal articles published between 2022 and 2025 were included. The studies were analyzed thematically, supported by study-level quality appraisal and claim-to-evidence mapping. Findings/Results: The evidence remains fragmented across technological, organizational, and customer-relational domains. Evidence concerning XAI and customer perceptions, trust, and satisfaction is limited, whereas AI-enabled banking research provides broader evidence on service quality, satisfaction, decision-making, and customer outcomes. The Trust–Loyalty relationship receives comparatively stronger empirical and review-level support, while the Engagement–Loyalty relationship is supported by empirical studies in digital banking. However, loyalty operationalization varies across studies. AI-enabled Marketing Management Capability is an author-synthesized concept rather than an established, validated construct. The complete proposed pathway remains empirically unvalidated. Originality/Value: The framework integrates fragmented evidence and distinguishes empirical, indirect, conceptual, and author-derived relationships, providing a basis for future empirical testing.
Customer Experience, Trust, and Platform Identification in Social Commerce Customer Citizenship Behaviour Boy Ghozy Fadholi; Wijianto Wijianto; Riawan Riawan; Nusa Dewa Harsoyo
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.v4i5.1802

Abstract

Purpose – This study aims to analyse the influence of Customer Experience on Customer Citizenship Behaviour (CCB) amongst social commerce users in Indonesia, both directly and via Trust and Customer–Platform Identification. The model explains the relational and identity mechanisms that associate with transactional buyers into voluntary contributors to the platform. Design/methodology/approach – The study employed an explanatory quantitative survey of 240 social commerce users selected via purposive sampling. Respondents were aged 17 or over and had carried out at least two transactions in the past six months. The model was tested using Partial Least Squares Structural Equation Modelling with SmartPLS 4.2.9. Finding/Results – Customer Experience has a positive effect on Trust, Customer–Platform Identification and CCB. Trust enhances Customer–Platform Identification and CCB, whilst Customer–Platform Identification enhances CCB. The model explains 70.9% of the variation in CCB. Trust and Customer–Platform Identification explain distinct but interconnected indirect pathways between Customer Experience and Customer Citizenship Behaviour, including complementary specific mediation effects and an additional sequential indirect pathway. Originality/Value – This study expands upon existing research into social commerce, which generally focuses on purchase intention, repurchase and loyalty. Its novelty lies in the integration of experiential marketing, Commitment-Trust Theory and Social Identity Theory to explain CCB through two distinct yet complementary mediators.
Digital Experience Is Not Enough: The Role of Customer Satisfaction in Five-Star Hotel Revisit Intention I Made Bagus Dwiarta; Fachrudy Asj’ari
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.v4i6.1831

Abstract

Purpose – Despite the growing demand for environmentally sustainable services, green hotels are often perceived as offering lower comfort while charging premium prices. This paradox raises questions about whether environmentally conscious customers genuinely develop strong loyalty toward green hotels and what factors drive such loyalty. This study addresses two main questions: (1) Do green customers demonstrate strong loyalty toward green hotel services? (2) Does customer satisfaction mediate the relationship between green hotel service attributes and customer loyalty? Design/methodology/approach – A quantitative research design was employed using survey data collected from 153 hotel guests in Yogyakarta, Indonesia, selected through random sampling. The proposed model was analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS), including assessments of construct validity and reliability. Finding/Results – The findings reveal that green customer loyalty is not directly formed but is significantly influenced through customer satisfaction as a mediating variable. Key green hotel service attributes such as eco-friendly facilities, environmental atmosphere, unique sustainable design, energy efficiency, employee environmental awareness, customer involvement in green initiatives, healthy food offerings, and reward systems positively affect satisfaction, which in turn enhances loyalty. Originality/Value – This study contributes to the sustainable hospitality literature by providing empirical evidence of the mediating role of satisfaction in shaping green customer loyalty. It also refines the conceptualization of green service quality by integrating both environmental attributes and experiential factors, offering a more comprehensive model applicable to emerging tourism destinations.
Performance Path from Policy and Digital Literacy to SME Sustainability Warsiyah Warsiyah; Noorikha Pandayahesti Saputeri; Tulus Suryanto; Juhari Ali; Zulkarnaen Kedah
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.v4i6.1835

Abstract

Objectives – This study examines how government policies and digital literacy shape SME sustainability through SME performance in Lampung Province, Indonesia, and investigates whether the two predecessors follow different paths towards long-term sustainability Design/methodology/approach – A cross-sectional quantitative survey was conducted among 143 SME owners and managers selected through purposive sampling. This model is assessed using PLS-SEM with four reflective constructs: government policy, digital literacy, SME performance, and SME sustainability. Findings/Results – Government policies have a positive impact on SME performance and SME sustainability, while digital literacy greatly improves SME performance but does not have a significant direct impact on sustainability. The performance of SMEs has a strong positive impact on sustainability. The mediation analysis showed that performance fully mediated the digital–sustainability relationship robustly, while performance mediation on the government–sustainability policy relationship was only supported on the full sample and became insignificant after a non-invariant response pattern was issued, so it should be interpreted as a tentative and sample-dependent (sensitivity-dependent) finding, rather than a generally supported finding. Sensitivity analysis showed that the digital–performance–sustainability literacy pathway remained strong and consistent, while the indirect government policy pathway was much more sensitive to screening for response quality Originality/Value – This study identifies asymmetric resource conversion pathways towards SME sustainability, showing that external institutional support can operate directly, while internal digital capabilities generate sustainable value especially when transformed into superior business performance.