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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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Beyond Digital Access: Unpacking the Digital Trust Paradox through Citizens’ Experiences of Local Government Services Lilis Purwanti; Rahmat Agus Santoso; Djoko Soelistya
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.v4i6.1844

Abstract

Purpose – This study aims to examine citizens’ experiences in using local government digital services, explore how digital trust is constructed through service experiences, and identify the social and cultural conditions shaping citizens’ acceptance and continued use of digital government services Design/methodology/approach – This study employed a qualitative descriptive-exploratory design. Data were collected through in-depth interviews with citizens and relevant local-government service actors, complemented by observation and document analysis. Data were analyzed through systematic hybrid coding and thematic analysis supported by NVivo 14, with source triangulation and member checking used to strengthen credibility. Finding/Results – Citizens experienced digital services ambivalently. Convenience, flexibility, and time efficiency coexisted with technical failures, unclear instructions, document-upload problems, procedural uncertainty, and continuing needs for human assistance. Digital trust was constructed conditionally through four interrelated dimensions: system trust, institutional trust, data trust, and service trust. Acceptance was additionally shaped by digital literacy, family and social support, prior technological experience, and preferences for human assistance. Originality/Value – The study refines the Digital Trust Paradox as a divergence between functional acceptance of digital services and conditional trust across system, institutional, data, and service dimensions. Citizens may value digital convenience and use online services while retaining conditional trust and returning to face-to-face assistance when uncertainty, complexity, or perceived risk increases. This citizen-experience perspective extends access-oriented accounts of digital government and provides an empirically grounded interpretive framework for future comparative and quantitative research.
Digital Marketing Capability and MSME Business Resilience: The Mediating Role of Business Adaptability and The Moderating Role of Digital Literacy Pefriyadi Pefriyadi; Ade Tiara Yulinda; Reni Indriani; Ermy 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.v4i6.1904

Abstract

Purpose – This study examines the relationship between digital marketing capability (DMC) and business resilience (BR) among MSMEs in Indonesia, focusing on business adaptability (BA) as a mediating mechanism and managerial digital literacy (DL) as an individual-level moderating condition. Design/methodology/approach – Using a cross-sectional survey design, data were collected from 500 owners or managers representing digitally engaged MSMEs across Indonesia. The sampling was non-probability purposive sampling. Data were analyzed using partial least squares structural equation modeling (PLS-SEM). Procedural remedies and full collinearity VIF diagnostics were applied to address common method variance concerns. Finding/Results – DMC is positively associated with BR, BA, and BR. BA acts as a complementary mediator in the DMC–BR relationship. Furthermore, managerial DL significantly moderates the DMC–BA association, indicating that the relationship between DMC and BA is stronger at higher levels of owner/manager digital literacy. The observed empirical pattern is consistent with a moderated adaptive pathway, wherein the indirect association between DMC and BR through BA increases across levels of managerial DL. Originality/Value – The study integrates an organizational capability perspective with an individual managerial micro-foundation. By explicitly distinguishing individual-level managerial literacy from firm-level capabilities, this study provides a theoretically bounded explanation of how marketing capabilities are transformed into adaptive routines and business resilience in resource-constrained MSMEs.
Perceived Digital Access Readiness, Digital Entrepreneurial Competence, and Digital Entrepreneurial Intention in Office Administration Education Muhammad Choerul Umam; Anton Subarno; Sandrotua Bali; Ahmad Ziddan Wildan Al-Islami
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.v4i6.1937

Abstract

Purpose – This study examines whether digital entrepreneurial competence accounts for the entire association between perceived digital access readiness and digital entrepreneurial intention, as a recent full-mediation finding implies, among students of one Indonesian office administration education programme. Design/methodology/approach – A near-census survey of 344 of 400 students (86.0%) at a public university in Surakarta was analysed with confirmatory factor analysis (including robust and ordinal checks), multiple regression, LMG relative-importance analysis, bias-corrected bootstrap decomposition of associations, multiple imputation, measurement-invariance tests across venture-status groups, and equivalent alternative orderings. Finding/Results – Access readiness and competence jointly accounted for 41.3% of intention variance, and competence made the larger relative predictive contribution (69.2% versus 30.8%). Access readiness had an indirect association through competence (ab = .203, 95% CI [.152, .261]) and a direct association (c′ = .214, 95% CI [.129, .307]). Both held across robustness checks and in students with and without an existing online business, for whom scalar invariance was supported. However, the four access items were empirically inseparable from basic digital-literacy items, and alternative variable orderings fitted the data equally well. Originality/Value – The study provides a TPB-informed, non-causal decomposition for a population not previously examined, shows that self-reported access measures can capture broader digital readiness, and specifies the objective-access and time-lagged designs needed to test whether competence transmits access effects.
Closing the Investment Conversion Gap: An Integrative Framework for Regional Capability and Competitiveness Development Albert Yansen; Dokman Marulitua Situmorang
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.v4i6.1948

Abstract

Purpose – This conceptual article examines the gap between investment realization and the development of productive capabilities that can be retained by firms, workers, suppliers, and institutions in a region. It asks how investment-related opportunities may be converted into locally embedded capability rather than assuming that capital inflows automatically produce broad development.Design/methodology/approach – The article develops a conceptual synthesis across literature on absorptive capacity and learning, supplier development and local linkages, place-based regional development, implementation governance, and digital monitoring. The article is a theory-building conceptual synthesis, not a systematic review or statistical aggregation of effect sizes.Finding/Results – The article proposes the Regional Investment Conversion Debottlenecking Model (RICDM), an adaptive architecture linking investment inputs, conversion mechanisms, governance through an Investment Conversion Compact (ICC), digital execution, and the monitoring of outputs, capability outcomes, and longer-term regional impacts. The framework distinguishes project-level delivery from firm- and worker-level capability changes and from downstream regionaloutcomes.Originality/Value – The contribution is to define investment conversion as an intermediate, multi-actor process and specify how its mechanisms, governance arrangements, boundary conditions, and outcome levels can be investigated. RICDM is a conceptual proposition requiring empirical validation, not a demonstrated causal intervention.
Reconstruction Transparency Report Sharia MSME Finance as Instrument Protection Consumer Based Maṣlaḥah Sharia Economic Law Perspective Dewi Nur Fatmah; Abdul Hadi; Warsidi Warsidi; Sholihul Huda
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.v4i6.1962

Abstract

Purpose – This study aims to reconstruct a financial reporting transparency model for Sharia-based Micro, Small, and Medium Enterprises (MSMEs) as an instrument of consumer protection based on the concept of Maṣlaḥah from the perspective of Islamic economic law. Design/methodology/approach – This study employs a juridical-empirical method with a qualitative approach. Data were obtained through semi-structured interviews, observation, documentation, and literature review involving Sharia-based MSME actors, consumers, and relevant experts. The data were analyzed descriptively and normatively by integrating the principles of ṣ idq, amānah, ' adl, prevention of gharar and tadlīs, and maqāṣidal-syarī’ah, particularly Ḥifẓ al-Māl. Findings/Results – The findings indicate that financial transparency in Sharia-based MSMEs remains primarily oriented toward internal administrative needs and has not fully addressed consumers' rights to relevant information. The reconstructed model consists of basic, financial, and Sharia transparency layers, emphasizing relevance, materiality, simplicity, proportionality, accountability, and verifiability. This model can reduce information asymmetry, strengthen consumer trust, prevent potential harm, and protect consumers' wealth. Originality/Value – The study contributes a Maṣlaḥah -oriented transparency model that integrates financial accountability, consumer protection, and maqāṣidal-syarī’ah within a single conceptual framework for Sharia-based MSMEs.
How AI-Enabled Interactions Shape Sustainable Purchase Intention: A Dual-Pathway Model of Trust and Message Relevance I Made Surya Prayoga; Ni Putu Yeni Astiti; Made Pradnyan Permana Usadi; Ni Putu Dinda Putri; Ni Nyoman Sukadeni
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.v4i6.1994

Abstract

Purpose – This study examines how human–AI collaborative, AI interaction transparency, and perceived personalization influence sustainable purchase intention through customer trust and perceived message relevance in AI-enabled e-commerce. Design/methodology/approach – This study employs a quantitative explanatory approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 180 e-commerce consumers in Bali, Indonesia, using purposive sampling. A structured questionnaire was administered, and the data were analyzed using SmartPLS. Finding/Results – The findings reveal that human–AI collaborative and AI interaction transparency enhance customer trust, whereas perceived personalization does not. Perceived personalization significantly improves perceived message relevance, which, together with customer trust, strengthens sustainable purchase intention. Further analysis shows that AI interaction transparency also has a direct effect on sustainable purchase intention, while human–AI collaborative and perceived personalization do not. The mediation results identify two mechanisms: a trust pathway involving human–AI collaborative and AI interaction transparency, and a relevance pathway involving perceived personalization. Originality/Value – This study refines the application of the Stimulus–Organism–Response (S–O–R) framework by identifying two psychological pathways underlying sustainable purchase intention in AI-enabled e-commerce: a trust pathway driven by human–AI collaborative and AI interaction transparency, and a relevance pathway driven by perceived personalization. The findings highlight the importance of trustworthy interactions and personally relevant information in AI-enabled sustainable marketing.
The Role of Transformational Leadership and Organizational Commitment on Employee Work Morale Achmad Fauzi; Idel Efrianto; Danang Prihandoko
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.v4i6.2012

Abstract

Purpose – This study examines the unique and joint additive associations of transformational leadership and affective organizational commitment with employee work morale. It specifically addresses firm-level employee nesting and the construct-boundary separation of work morale from adjacent job attitudes. Design/methodology/approach – A quantitative, cross-sectional survey design was used with data from 215 employees across 12 manufacturing and service firms. Analyses included instrument validation, confirmatory factor analysis (CFA), multiple regression with cluster-aware estimation, random-intercept and firm-fixed-effects sensitivity models, and incremental-validity tests. Findings – The baseline model explained 41.2% of variance in work morale (Adjusted  = .406). Both transformational leadership ( ) and affective commitment ( ) showed significant positive unique associations. Incremental tests and sensitivity models confirmed these associations remained stable after accounting for firm-level clustering. Originality/value – The study integrates Conservation of Resources theory and Affective Events Theory into an additive predictive framework. Methodologically, it demonstrates the necessity of reporting clustering diagnostics and sensitivity analyses in multi-firm samples before making inferential claims.
Digital Value Resonance and Customer Participation: Key Drivers of Marketing Performance and Distinctive Management Competencies Roymon Panjaitan; Handy Nur Cahya; Bobur Sobirov
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.v4i6.2014

Abstract

Purpose – This study examines the association between customer participation and perceived marketing performance among Indonesian MSMEs through distinctive management competencies and the moderating role of digital value resonance, drawing on Service-Dominant Logic (S-DL). Design/methodology/approach – Survey data from 175 Indonesian MSME owners/managers, obtained through purposive online sampling, were analyzed using PLS-SEM in SmartPLS. Moderated mediation and sensitivity analyses were conducted with 5,000 bootstrap resamples. Finding/Results – Customer participation is positively associated with management competencies. Its relationship with perceived marketing performance is negative at low digital value resonance, insignificant at the mean (β = −0.068), and positive but insignificant at high levels. Management competencies show a positive indirect association (β = 0.427 at the mean), which weakens as digital value resonance increases (index = −0.129, 95% CI [−0.263, −0.027]). Digital value resonance strengthens the participation–performance association (β = 0.196) but weakens the competencies–performance association (β = −0.186). Partial discriminant validity warrants caution. Originality/Value – The study extends S-DL by identifying contrasting, conditional roles of digital value resonance across participation and competency pathways. Given its cross-sectional, single-source design, the findings indicate associations rather than causal effects.
Analysis of the Influence of Flexible Working Arrangements, Burnout, and Digital Leadership on Employee Performance at PT MRT Jakarta in the Era of Digital Work Transformation Chairul Hakim; Fery Hernaningsih; Albert Yansen
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.v4i6.2040

Abstract

Purpose – This study investigates the influence of Flexible Working Arrangements (FWA), Burnout, and Digital Leadership on Employee Performance at PT MRT Jakarta in the era of digital work transformation. The study focuses on how work flexibility, employee psychological well-being, and digital leadership capabilities contribute to employee performance in a digitally transformed organizational environment. Design/methodology/approach – This study employs a quantitative explanatory research approach using a cross-sectional survey and Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 258 valid employees of PT MRT Jakarta using a five-point Likert-scale questionnaire. The measurement model was assessed through reliability and validity testing, while the structural model was evaluated using bootstrapping with 5,000 resamples. Findings/Results – The results indicate that FWA has a positive and significant effect on Employee Performance (β = 0.284, p < 0.001), while Burnout has a negative and significant effect (β = −0.217, p < 0.001). Digital Leadership has the strongest positive and significant effect on Employee Performance (β = 0.463, p < 0.001). The model explains 64.7% of the variance in Employee Performance, with a Q² value of 0.421, indicating predictive relevance. Originality/Value – This study contributes to the literature by integrating FWA, Burnout, and Digital Leadership into a single employee-performance model within a public transportation organization in Indonesia. The findings highlight the importance of balancing work flexibility, employee well-being, and digital leadership to support sustainable employee performance during digital transformation.
Compassionate Leadership, Self-Efficacy, and Voice Behaviour among Female Nurses and Midwives: Mediating Role of Employee Well-Being Melda Aulia Ramadhani; Saida Zainurossalamia ZA; Robiansyah Robiansyah; Muhammad Rinaldi
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.v4i6.2048

Abstract

Purpose - This study examines the relationships of self-efficacy and compassionate leadership with employee voice behaviour and investigates the mediating role of employee well-being among female nurses and midwives in East Kalimantan, Indonesia. Drawing on the desire fulfillment perspective, the study integrates personal and social resources in explaining constructive employee voice. Design/methodology/approach - A quantitative cross-sectional survey was conducted among 240 female nurses and midwives selected through purposive sampling. Data were collected using online and offline questionnaires between January and August 2025 and analysed using partial least squares structural equation modelling (PLS-SEM) with SmartPLS. Finding/Results - Self-efficacy and compassionate leadership are positively associated with employee well-being and employee voice behaviour, while employee well-being is positively associated with voice behaviour. Employee well-being shows significant indirect relationships linking both self-efficacy and compassionate leadership with employee voice behaviour. Because the corresponding direct and indirect relationships remain significant and operate in the same positive direction, the observed pattern is consistent with complementary partial mediation in both pathways. Originality/Value - This study integrates self-efficacy as a personal resource and compassionate leadership as a social resource within a single model of employee voice. The observed relationships are consistent with the desire fulfillment perspective, with employee well-being representing an intervening statistical pathway linking these resources with constructive voice behaviour among female nurses and midwives in healthcare settings.

Page 34 of 36 | Total Record : 357

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