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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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Sustainable Omnichannel Operations and Sustainable Performance: The Roles of Digital Innovation and Analytics Capabilities Eltrina Naibaho
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.v4i6.2059

Abstract

Purpose – This study examines the relationships between Sustainable Omnichannel Operations (SOO), Digital Innovation Capability (DIC), Business Data Analytics Capability (BDAC), and Sustainable Performance (SP) among Indonesian SMEs, with BDAC examined as a proposed intervening capability. Design/methodology/approach – A quantitative explanatory survey was conducted with 331 SME owners, managers, and owner-managers from SMEs that used both online and offline sales channels. Data were analyzed using PLS-SEM with a disjoint two-stage approach for higher-order formative/composite constructs and a first-order formative/composite specification for DIC. Findings/Results – In the primary model, SOO was positively associated with BDAC (β = 0.644, p < 0.001) and SP (β = 0.910, p < 0.001). However, a sensitivity analysis using a narrower SOO specification yielded an SOO–SP coefficient of approximately 0.287, indicating that the estimated magnitude depends on operationalization. DIC was positively associated with BDAC (β = 0.308, p < 0.001), but not with SP (β = -0.019, p = 0.575). BDAC was not significantly associated with SP (β = 0.045, p = 0.490). The indirect effects of SOO and DIC on SP through BDAC were also not statistically supported. Originality/Value – The findings show that SOO is directly associated with sustainable performance, while the proposed indirect pathways through BDAC were not supported in the final model.
The Relationship Between Emotional Intelligence and Conflict Management among Employees at PT. RTF Marya Yenny; Susan Kristinawati; Tri Irfa Indrayani; Anggraeni Pratama Indrianto
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.v4i6.2077

Abstract

Purpose – This study examines the relationship between emotional intelligence and conflict management among employees of PT Raja Top Food. Emotional intelligence refers to employees’ ability to recognize, understand, and regulate their own emotions and respond appropriately to the emotions of others, which may influence their ability to manage interpersonal and organizational conflicts effectively. Design/methodology/approach – This study adopts a quantitative approach with a correlational research design. Data were collected using emotional intelligence and conflict management scales developed based on the theoretical dimensions of each construct. The collected data were analyzed using the Pearson Product Moment correlation technique to determine the direction and strength of the relationship between emotional intelligence and conflict management. Findings/Results – The results demonstrate a positive and significant relationship between emotional intelligence and conflict management. The correlation coefficient was r = 0.746 with p = 0.000 (p < 0.05), indicating a strong positive relationship between the two variables. Descriptive findings further show that both emotional intelligence and conflict management were predominantly categorized at a moderate level. These results suggest that employees with higher levels of emotional intelligence tend to demonstrate stronger capabilities in managing workplace conflicts. Originality/Value – This study contributes to the literature on workplace conflict management by highlighting emotional intelligence as an important psychological factor associated with employees’ conflict management capabilities. The findings also suggest that strengthening employees’ emotional intelligence may be considered as part of organizational efforts to improve how employees respond to, manage, and resolve workplace conflicts.
Green Recruitment, Employee Empowerment, and Job Satisfaction in Sustainable Employee Performance: Examining the Role of Perceived Corporate Social Responsibility Amran Wahyudiah; Misna Ariani; Nurlia Nurlia; Rayya Amara Henna
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.v4i6.2096

Abstract

Purpose – This study examines the relationships between Green Recruitment, Employee Empowerment, Job Satisfaction, and Sustainable Employee Performance (SEP), including the direct and moderating roles of Corporate Social Responsibility (CSR) in culinary SMEs. Design/methodology/approach – A quantitative survey involved 168 employees from 168 culinary SMEs in Balikpapan, Indonesia, selected through purposive sampling. Data collected between January and March 2026 were analysed using PLS-SEM. Findings/Results – Green Recruitment (β = 0.259, p = 0.001) and Job Satisfaction (β = 0.448, p < 0.001) showed significant positive associations with SEP, with Job Satisfaction demonstrating the strongest relationship. Employee Empowerment (β = 0.066, p = 0.454) and CSR (β = 0.073, p = 0.331) were not significant. None of the proposed CSR moderating effects was statistically supported. Originality/Value – This study challenges the assumption that perceived CSR necessarily strengthens employee performance relationships in SMEs. Supplementary findings suggest potential sensitivity to SEP measurement, although limited discriminant validity warrants caution. The findings highlight the importance of distinguishing CSR dimensions and improving performance measurement.
Digital Finance and Halal-Practice Orientation for MSME Sustainability Awareness: The Moderating Role of Technological Capability Muhammad Kausar Maulana; Arief Syah Safrianto; Hery Wihasnanto
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.v4i6.2098

Abstract

Purpose – This study examines the associations of digital finance and self-reported halal-practice orientation with sustainability awareness among culinary micro, small, and medium-sized enterprises (MSMEs) in Bekasi City. It also investigates whether technological capability conditions these associations. Design/methodology/approach – A cross-sectional questionnaire was administered to 200 eligible respondents involved in decisions at culinary MSMEs. Covariance-based structural equation modeling was reported using AMOS. The study assesses perceived financial-service use, halal implementation and orientation, technological capability/readiness, and sustainability awareness; moderation estimates require verification against a hierarchical specification that includes the technological-capability main effect. Findings/Results – The archived structural results report a positive association between digital finance and sustainability awareness (estimate = 0.319, p < 0.001) and a nonsignificant association for halal-practice orientation (estimate = 0.109, p = 0.161). Positive interaction coefficients were also reported for digital finance × technological capability (0.260, p < 0.001) and halal-practice orientation × technological capability (0.340, p < 0.001). Their confirmatory interpretation remains provisional because the main effect of technological capability, latent-interaction procedure, and conditional effects were not reported. Originality/Value – The study brings digital finance and halal-practice orientation into a common model of MSME sustainability awareness. It distinguishes respondents’ sustainability perceptions from verified business survival or environmental, financial, and social outcomes, and identifies measurement and model-specification requirements for a more rigorous assessment of conditional associations.
Perceived Opportunities for Competency Development, Organizational Support, and Lecturers’ Self-Reported Academic Task Performance: The Mediating Role of Knowledge Sharing Muhammad Nuzul Qadri; Rince Tambunan; La Ode Almana; Asrul Jabani; Jamaluddin Dahlan
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.v4i6.2117

Abstract

Purpose – This study examines the direct and indirect associations of perceived competency development opportunities and organizational support with lecturers’ self-reported academic task performance through knowledge sharing. Design/methodology/approach – A quantitative, cross-sectional study involved all 85 active lecturers at STIE Enam Enam Kendari (100% response rate). Data were collected using 17 five-point Likert-scale items and analysed using PLS-SEM, supplemented by sensitivity and common-method diagnostics. Findings/Results – Competency development opportunities were positively associated with academic task performance (β = 0.364) and knowledge sharing (β = 0.454). Organizational support showed positive associations with performance (β = 0.428) and knowledge sharing (β = 0.282). Knowledge sharing was positively associated with performance (β = 0.296). Both indirect associations were statistically significant (β = 0.134 and β = 0.083), supporting complementary partial statistical mediation. Total effects were 0.498 and 0.511, respectively. Cross-sectional self-reports limit causal interpretation and may involve common-method variance. Originality/Value – This study clarifies the role of knowledge sharing in lecturers’ academic task performance while distinguishing perceived development opportunities from actual competency gains and self-reported effectiveness from comprehensive academic achievement.
Personnel Performance in KOMINDA Jambi: The Mediating Role of Job Satisfaction and the Moderating Role of Job Placement Syafrilendi; Nera Marinda Machdar; Wastam Wahyu Hidayat
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.v4i5.2118

Abstract

Purpose – This study examines how personnel recruitment, competence, technology adoption, servant leadership, and work culture are associated with personnel performance in KOMINDA Jambi, with job satisfaction as a mediator and job placement as a moderator. Design/methodology/approach – A quantitative cross-sectional survey was conducted from January to March 2025. Purposive sampling yielded 228 valid responses from personnel affiliated with six institutions across eleven regencies/cities. Data were collected using a 1–5 Likert-scale questionnaire and analyzed with PLS-SEM in SmartPLS 4.0 across 23 hypotheses. Finding/Results – Recruitment, competence, and technology adoption were positively associated with job satisfaction, while job satisfaction was positively associated with performance. Recruitment and technology adoption showed significant indirect effects through satisfaction but unsupported direct effects, indicating indirect-only mediation. Competence showed a negative direct association with performance (β = −.131, p = .043) and a positive indirect association through satisfaction (β = .180, p = .005), indicating competitive mediation. Job placement was positively associated with performance (β = .446, p = .001), strengthened the recruitment–performance and competence–performance associations, and weakened the satisfaction–performance association. Servant leadership and work culture showed no supported direct or indirect associations with performance. Originality/Value The contribution lies in distinguishing these pathways in a hierarchical intelligence setting: recruitment and technology adoption operate primarily through satisfaction, whereas competence shows opposite-signed direct and indirect pathways. Because the design is cross-sectional and the sample is purposive, the findings are interpreted as sample-specific associations rather than causal effect.
Adversity Quotient, Work–Family Conflict, and Burnout among Female Nurses: Testing the Buffering Hypothesis Selvi Diliyanti Rizki; Zulkifli Zulkifli; Al Asy Ari Adnan Hakim; Musdalifah Nur Fatimah
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.v4i6.2132

Abstract

Purpose – This study tests, within Conservation of Resources (COR) theory, whether adversity quotient (AQ) is associated with job burnout among female nurses and whether AQ negatively moderates (buffers) the positive association between work–family conflict (WFC) and burnout. Design/methodology/approach – A cross-sectional survey of 155 female nurses with an active work–family role at RSUD Abunawas, Kendari, Indonesia, used a newly developed, empirically purified instrument (38 of 50 researcher-written items retained). WFC, AQ, and burnout were modeled as second-order constructs in two-stage PLS-SEM; correlated first-order models, an independent bootstrap re-estimation, and power, influence, and robustness analyses were added. Forty-four records closely mirror earlier records and independence could not be demonstrated, so the full-sample results are provisional. Finding/Results –  WFC was positively and AQ negatively associated with burnout (β = 0.485 and β = -0.355, p < .001; R² = 0.674). At the dimension level, the WFC association was carried by work-interfering-with-family rather than family-interfering-with-work, most strongly for reduced personal accomplishment, and AQ was associated with exhaustion and depersonalization only. The AQ × WFC interaction was positive (β = 0.153, p = .051), opposite to buffering, with an interval that included zero; power was adequate only for f² ≥ 0.05. Originality/Value –  The study shows direct associations of WFC and AQ with burnout but no reliable support for AQ buffering; it does not establish that buffering is absent. Findings are associational and limited by a newly developed instrument, possibly non-independent records, and limited power, and they call for replication with validated measures.
Digital Transformation and Public-Sector Accounting: A Systematic Review of Accountability, Transparency, and Financial Reporting Eli Safrida; Erlina; Agung Wahyudhi Atmanegara
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.v4i6.2142

Abstract

Purpose – To critically synthesise the assessed evidence on digital transformation and public-sector accounting.Design/methodology/approach – A preliminary systematic review of 51 provisionally included reports from 62 assessed reports. Thirty-one candidates remain pending and one report was not retrieved; independent human verification and search reconciliation are incomplete. These findings do not represent a completed systematic review.Findings – Evidence separates adoption intentions, prototype functionality, administrative accountability scores, citizen responsibility perceptions and implementation accounts. Capability, institutional authority, intermediaries and vendor arrangements condition potential benefits. Secondary and conceptual reports explain mechanisms without establishing general causal effects.Originality/value – A proposed framework separates digital capabilities, accounting mechanisms, accountability quality and public outcomes. Mediation and moderation pathways remain propositions requiring empirical validation.
Gold Savings Product Sales Contribution and Profitability at PT Pegadaian: A Descriptive Analysis Yustika Nur; Fadlina Fadlina; Haeril Haeril; Busrin Raihana Mas’ud
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.v4i6.2170

Abstract

Purpose – This study examines the development of Gold Savings Product sales contribution and its association with the profitability of PT Pegadaian during the 2017–2019 period. It aims to identify changes in the product's contribution to total sales and examine the trends in the company's overall profitability. Design/methodology/approach – This study employed a quantitative descriptive approach using annual financial reports from one branch of PT Pegadaian covering the 2017–2019 observation period. All available financial reports within the observation period were included using a saturated sampling technique. Gold Savings sales contribution was measured by calculating the proportion of Gold Savings sales relative to total sales, while overall profitability was assessed using the Net Profit Margin (NPM) ratio. Findings – The results indicate that Gold Savings sales increased from IDR 1.09 billion in 2017 to IDR 3.51 billion in 2019. Its contribution to total sales also showed a consistent upward trend, increasing from 1.68% in 2017 to 2.62% in 2018 and 3.79% in 2019. During the same period, the company's Net Profit Margin increased from 16.60% in 2017 to 16.84% in 2018 and reached 25.60% in 2019. These findings indicate that the increasing contribution of Gold Savings sales coincided with improvements in the company's overall profitability. However, the descriptive nature of this study does not establish a causal relationship between Gold Savings sales and profitability or identify the product's individual net profit. Originality/value – This study provides a descriptive assessment of the contribution of Gold Savings sales to total sales alongside the development of corporate profitability over a three-year period. It offers practical insights for improving product performance through enhanced customer education, wider product accessibility, and more effective marketing strategies to support sustainable sales growth and strengthen overall financial performance.
Corporate Social Responsibility and Capital Intensity in Tax Avoidance: The Moderating Role of Profitability Nurhayati Nurhayati; Atri Nodi Maiza Putra; Ujang Kusnaedi; Putri Saphira
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.v4i6.2180

Abstract

Purpose – This study examines the relationship between Corporate Social Responsibility (CSR) and Capital Intensity with Tax Avoidance and investigates the moderating role of Profitability in Basic Materials companies listed on the Indonesia Stock Exchange. The study addresses the relevance of tax-related behavior in a sector characterized by substantial fixed-asset investment and increasing attention to corporate social and environmental responsibilities. Design/methodology/approach – This study employs a quantitative explanatory approach using balanced panel data from 38 Basic Materials companies observed during 2022–2025, resulting in 152 firm-year observations. Data were obtained from annual reports, financial statements, and sustainability reports. CSR was measured using a disclosure index based on the GRI Standards 2021, Capital Intensity using the ratio of fixed assets to total assets, Profitability using Return on Assets (ROA), and Tax Avoidance was proxied by the Effective Tax Rate (ETR), calculated as income tax expense divided by pre-tax income, with lower ETR values indicating higher levels of tax avoidance. Panel regression and Moderated Regression Analysis were performed using EViews 14. Finding/Results – The results show that CSR has no significant relationship with ETR, while Capital Intensity has a significant positive relationship with ETR, indicating an association with lower tax avoidance. Profitability does not significantly moderate either the CSR–ETR or Capital Intensity–ETR relationship. Originality/Value – This study contributes empirical evidence from Indonesian Basic Materials companies by integrating CSR, Capital Intensity, and Profitability within a panel-data framework. The findings indicate that fixed-asset intensity is more closely associated with tax-related outcomes than CSR disclosure or profitability-based moderation in the observed sample.

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