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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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Digital Local Government Asset Governance and SIPD: A Conceptual Model and Diagnostic Pilot Assessment Filasti Rahma; La Jejen; Syafila Handini; Nur Aisyah
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.v4i6.2186

Abstract

Purpose – This study proposes a conceptual model of digital local government asset governance in which utilization of the Regional Government Information System (SIPD) acts as a conditional enabler of financial, governance, and asset-management foundations. It also reports a diagnostic pilot assessment, carried out in one Indonesian city government, of the instrument and data set prepared for testing the model. Design/methodology/approach – The model and its directional hypotheses were derived from public value theory and technology–organization complementarity. A pilot questionnaire of 20 five-point Likert items was administered to officials of the Baubau City Government, Southeast Sulawesi, producing 126 recorded responses. The response matrix was audited row by row, and PLS-SEM estimates were computed only to show whether the data could support confirmatory inference. Finding/Results – The audit found only 54 unique response patterns among 126 rows and indicator columns from different constructs that are identical or nearly identical, and verification against the original questionnaires has not been completed. All HTMT values were 1.23–1.40 and structural VIFs 10.4–15.7. The estimates therefore illustrate why the present data cannot support confirmatory inference; no substantive conclusion is drawn from any coefficient, loading, R², or significance test. Originality/Value – The contribution rests on three elements: a conceptual model with directional complementarity hypotheses for SIPD, a transparent data-audit procedure, and a measurement-development roadmap that re-specifies two constructs as reflective–formative higher-order constructs and sets out how they are to be validated in a confirmatory study.
Professional Skepticism, Information Technology, and Auditor Experience in Fraud Detection Yahya Yahya; Asrini Asrini; Sarla Aulia Basri
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.v4i6.2195

Abstract

Purpose: This study examines the effects of professional skepticism, information technology, and auditor experience on fraud detection ability within a public-sector internal audit institution. Design/methodology/approach: A quantitative survey was conducted involving 36 auditors and government supervisory officials selected through a census approach. Data were collected using a five-point Likert-scale questionnaire and analyzed using multiple linear regression. Findings/Results: Professional skepticism, information technology, and auditor experience have positive and significant effects on fraud detection ability. The three factors also have a significant simultaneous effect and explain 34.1% of the variation in fraud detection ability. Originality/Value: This study highlights the combined importance of professional judgment, technological capability, and audit experience in strengthening fraud detection within public-sector internal auditing. The findings imply that structured training, adequate audit technology, and diverse audit assignments are essential for improving auditors’ fraud detection capability.
Competence In Building Business Resilience Aligned With Coastal Ecosystem Conservation: Evidence from Restaurants and Coffee Shops in Pare-pare City Muh Arif; Nur Salam; Hilda Apriani; Resky Faradiba Suaib; Sabran Laori
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.v4i5.2212

Abstract

Purpose – This study examines the role of managerial competence in implementing sustainable tourism principles among coastal culinary businesses, particularly restaurants and coffee shops. Coastal tourism areas provide economic opportunities while simultaneously creating environmental responsibilities due to their direct interaction with coastal ecosystems. This study aims to analyze the implementation of managerial competence in applying sustainable tourism practices, identify factors contributing to the gap between environmental awareness and actual sustainability practices, and explore the role of managerial competence in strengthening business resilience while supporting coastal ecosystem conservation. Design/methodology/approach – This study employed a descriptive qualitative approach with a case study design. Primary data were collected through semi-structured interviews with restaurant and coffee shop owners, managers, employees, and selected customers, complemented by field observations, focus group discussions, and documentation. Secondary data were obtained from relevant literature and business-related documents. Data were analyzed descriptively through data collection, data reduction, data display, and conclusion drawing. Findings/Results – The findings indicate that managerial competence has been implemented through operational planning, human resource organization, leadership, supervision, decision-making, communication, innovation and adaptation, as well as social and environmental responsibility. However, the level of sustainability implementation differs among businesses. The gap between environmental awareness and actual sustainability practices is influenced by internal, operational, and external factors, including limited understanding of sustainable tourism, short-term economic orientation, limited facilities, implementation costs, human resource constraints, consumer awareness, business competition, and limited government support. Managerial competence contributes to business resilience through adaptation, innovation, efficient resource management, environmentally responsible practices, and stakeholder collaboration. Originality/Value – This study highlights the importance of integrating sustainability principles into managerial practices and organizational standards within coastal culinary businesses. The study contributes to understanding how managerial competence can support the balance between business resilience and coastal ecosystem conservation, providing implications for business operators and stakeholders in developing sustainable tourism practices.
Cryptocurrency Adoption and Financial Literacy among Indonesian Users Rafael Winata Willy Suwanto; Made Ratih Nurmalasari
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.v4i6.2232

Abstract

Purpose – This study examines the relationship between Cryptocurrency Investment Adoption and Financial Literacy, with User Trust and User Satisfaction as mediating variables among Indonesian cryptocurrency users. The study focuses on how cryptocurrency investment involvement may be associated with users’ financial understanding and how trust and satisfaction contribute to this relationship. Design/methodology/approach – This study adopts a quantitative approach using a cross-sectional survey design. Data were collected from 100 Indonesian cryptocurrency users selected through purposive sampling. The questionnaire consisted of 20 indicators measuring Cryptocurrency Investment Adoption, User Trust, User Satisfaction, and Financial Literacy using a four-point Likert scale. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Hypotheses were tested using bootstrapping with 5,000 resamples. Findings/Results – The results show that Cryptocurrency Investment Adoption has a positive and significant effect on Financial Literacy (β = 0.347; p < 0.001), User Trust (β = 0.600; p < 0.001), and User Satisfaction (β = 0.631; p < 0.001). User Trust significantly affects Financial Literacy (β = 0.288; p = 0.013) and significantly mediates the relationship between Cryptocurrency Investment Adoption and Financial Literacy (β = 0.173; p = 0.023). However, User Satisfaction does not significantly affect Financial Literacy (β = 0.129; p = 0.305) or mediate the relationship (β = 0.081; p = 0.319). Originality/Value – This study highlights User Trust as a significant mechanism linking cryptocurrency investment adoption with financial literacy, while User Satisfaction does not provide a significant pathway.
From Digital Accounting Capability to MSME Sustainability: The Mediating Role of Financial Reporting Quality and the Moderating Role of Financial Literacy Martinus Budiantara; Rochmad Bayu Utomo; Rini Setyastuti
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.v4i6.2331

Abstract

Purpose - This study examined whether digital accounting capability was associated with the sustainability of micro, small, and medium-sized enterprises (MSMEs), and whether financial reporting quality and financial literacy served as a mediator and moderator, respectively. Methodology: An explanatory cross-sectional survey of 258 MSME managers in the Special Region of Yogyakarta and Central Java, Indonesia, was analyzed using structural equation modeling with LISREL. Six hypotheses covered direct, indirect, and interaction pathways. Results: Digital accounting capability was not significantly associated with financial reporting quality or MSME sustainability. Financial reporting quality was positively associated with sustainability (coefficient = 1.45; t = 9.57). Its indirect pathway from digital accounting capability was not significant (coefficient = −0.05; t = −1.31). Financial literacy did not significantly moderate the digital accounting capability–reporting quality relationship (coefficient = 0.01; t = 1.94), but the financial reporting quality × financial literacy interaction was significant and negative (coefficient = −0.02; t = −3.84). Contribution: The results distinguish digital accounting capability from the quality of accounting information and show that financial literacy did not uniformly strengthen the tested relationships. The cross-sectional estimates support associations, not causal claims.
Economic and environmental assessment of chili farming in Gunung Kerinci, Indonesia Mira Hastin
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.v4i5.2372

Abstract

Purpose – This study describes farm-budget outcomes and separately reported environmental indicators associated with chili cultivation in Gunung Kerinci District, Indonesia. Design/methodology/approach – A descriptive quantitative assessment used 15 purposively selected 0.5-ha farm records for one cropping season and six independent site-level environmental records. Production costs and revenue were reconciled arithmetically, and the environmental values were summarized without imputing missing inventories or linking sites to particular farms. Findings/Results – The mean recorded farm cost was IDR 14,385,000 and gross revenue was IDR 23,040,000, yielding a mean accounting surplus of IDR 8,655,000 and a mean revenue-to-recorded-cost ratio of approximately 1.60. The six site records reported mean carbon and water indicators of 2.65 t CO₂-eq/ha and 3,300 m³/ha, respectively; their measurement basis was not sufficiently documented to confirm a complete LCA. Originality/Value – The analysis juxtaposes local farm budgets and environmental indicators while distinguishing supported descriptive conclusions from untested causal trade-offs. Its principal implication is the need for linked farm-level economic and environmental monitoring.
ESG Disclosure and the Leverage–Tax Planning Nexus: Evidence from Developing ASEAN Markets Yusuf Heri Prasetyo; Hersugondo Hersugondo
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.v4i6.2421

Abstract

Purpose – This study examines the associations of profitability, liquidity, and leverage with positive book-tax differences (BTD) and tests whether environmental, social, and governance (ESG) disclosure moderates those associations among selected listed firms in developing ASEAN countries. Design/methodology/approach – The balanced panel includes 101 firms and 404 firm-year observations for 2021–2024. Random-effects regressions with firm-clustered standard errors were estimated using ROE, CUR, DER, the Bloomberg ESG Disclosure Score, their interaction terms, and controls for size and tangibility. Findings – ROE was positively associated with BTD (β = 0.3298, p < 0.001), and DER was negatively associated with BTD (β = -0.0209, p < 0.001); CUR was not significant. ESG disclosure did not significantly moderate the profitability or liquidity associations, but it attenuated the negative leverage association (DER × ESGD: β = 0.0006, p = 0.016). Originality/value – The study examines ESG disclosure as a condition on separate financial associations rather than only as a direct correlate of tax behavior. Interpretation is limited by the positive-BTD sample, the accounting components of the variables, and the observational design.

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