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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 64 Documents
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Development Model of People’s Business Credit Impact on MSME Productivity and Sustainability Handayani, Wuri Septi; Meidiyustiani, Rinny
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i1.858

Abstract

Purpose – This study aims to analyze the impact of People’s Business Credit (KUR) distribution on MSME productivity and business sustainability among women-owned MSMEs in Tangerang City. Design/methodology/approach – This study uses quantitative and qualitative approaches. Data were collected through questionnaires and interviews with 90 women MSME actors. The data were analyzed using descriptive statistics and structural modeling with SmartPLS. Finding/Results – The results show that KUR distribution has a positive and significant influence on MSME productivity and business sustainability. Productivity also significantly influences business sustainability. Originality/Value – The study provides a model explaining how access to credit improves productivity and supports the long-term sustainability of MSMEs.
The Effect of Service Quality and Corporate Image on Customer Loyalty: The Mediating Role of Customer Satisfaction Tambunan, Elisabet; Purba, Mery Lani; Siregar, Marupa; Purba, Roberto Roy; Khan, Hanna; Manalu, Anastasia
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i1.852

Abstract

Purpose: This study examines the effects of service quality and corporate image on customer loyalty, with customer satisfaction as a mediating variable, in the banking sector in North Sumatra, Indonesia. The study is grounded in SERVQUAL theory, Expectation-Confirmation Theory (ECT), and Relationship Marketing Theory to explain the mechanisms of loyalty formation. Design/methodology/approach: A quantitative explanatory design was employed using a cross-sectional survey of 210 active bank customers selected through purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to test both direct and indirect relationships among the constructs. Findings: The results indicate that service quality has a significant positive effect on customer loyalty (β = 0.393) and customer satisfaction (β = 0.795). Corporate image significantly influences customer satisfaction (β = 0.343) but does not directly affect customer loyalty (β = −0.043). Customer satisfaction significantly affects customer loyalty (β = 0.182). Mediation analysis shows that customer satisfaction does not mediate the relationship between service quality and customer loyalty, but significantly mediates the relationship between corporate image and customer loyalty. Research implications/limitations: This study contributes to theory by demonstrating that customer satisfaction acts as a selective mediator, distinguishing between functional and perceptual antecedents of loyalty. However, the cross-sectional design, regional sample, and reliance on self-reported data limit generalizability and causal inference.
The Mediating Role of Work Engagement in the Relationship Between Organizational Culture and Employee Performance in Indonesian MSMEs Ningsih, Supiah; Syahputra, Danil; Irwansyah, Rudy
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i1.853

Abstract

Purpose - This study aims to examine the mediating role of work engagement in the relationship between organizational culture and employee performance in Indonesian Micro, Small, and Medium Enterprises (MSMEs). Design/Methodology/Approach – A quantitative cross-sectional survey design was employed. Data were collected from 210 MSME employees across trade, service, and manufacturing sectors in North Sumatra, Indonesia. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess direct and indirect relationships among organizational culture, work engagement, and employee performance. Findings – The results indicate that organizational culture has a positive and significant effect on employee performance (β = 0.381, p < 0.001) and work engagement (β = 0.721, p < 0.001). Work engagement also significantly affects employee performance (β = 0.409, p < 0.001) and partially mediates the relationship between organizational culture and employee performance (β = 0.295, p < 0.001). The model demonstrates substantial explanatory power, with R² values of 0.520 for work engagement and 0.612 for employee performance. Research Limitations/Implications – This study is limited by its cross-sectional design, which restricts causal inference, and its focus on MSMEs in North Sumatra, which may limit generalizability. Future research is encouraged to adopt longitudinal designs and broader regional samples. Practical Implications – The findings highlight the importance of fostering a supportive organizational culture to enhance employee engagement and improve performance outcomes in MSMEs. Originality/Value – This study contributes to the literature by providing empirical evidence on the mediating role of work engagement in MSMEs, a context that remains underexplored in prior research.
The Influence of Financial Performance on Public Perception Toward Organizational Transparency, Accountability, and Institutional Trust Munandar, Agus
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i1.855

Abstract

Purpose – This study examines the relationship between financial performance and public perception of a company. Financial performance reflects a company’s ability to manage resources, generate value, and sustain business growth. Strong financial performance indicates effective management and operational stability, which influence how stakeholders—such as investors, customers, and the public—evaluate the company’s credibility and future prospects. Design/methodology/approach – This research uses a descriptive analytical approach to analyze the relationship between financial performance and public perception. Financial performance is measured using liquidity and profitability indicators. Liquidity reflects the company’s ability to meet short-term obligations, while profitability shows its ability to generate profit. Public perception is measured through firm value, which represents how the market and stakeholders assess the company’s performance and credibility. Findings/Results – The results show that financial performance significantly influences public perception. Companies with higher liquidity and profitability tend to have higher firm value and stronger public trust. Originality/Value – This study emphasizes that maintaining stable financial performance is important for building positive public perception and corporate reputation. Companies should manage financial resources effectively and communicate financial performance transparently to strengthen stakeholder confidence and increase firm value.
AI-Driven HRM and Employee Performance: The Mediating Role of HR Agility in Industrial Companies Mubarok, Ade; Nursaimatussaddiya, Nursaimatussaddiya
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i1.861

Abstract

Purpose - This study examines the effect of AI-driven human resource management on employee performance and investigates the mediating role of HR agility in industrial companies in West Java, Indonesia. Design/methodology/approach – A quantitative explanatory design was employed using a cross-sectional survey of 214 employees from industrial firms. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) via SmartPLS to test both direct and indirect relationships among the constructs. Findings – The results indicate that AI-driven human resource management has a positive and significant effect on HR agility and employee performance. HR agility also significantly improves employee performance. Furthermore, HR agility partially mediates the relationship between AI-driven human resource management and employee performance, indicating that the effectiveness of AI-based HR practices depends on the organization’s ability to develop adaptive and responsive HR systems. Limitations – This study is limited by its cross-sectional design, reliance on self-reported data, and focus on industrial companies in a single regional context, which may restrict generalizability. Originality/value – This study contributes to digital HRM and dynamic capability literature by positioning HR agility as a key mechanism through which AI-driven HR practices enhance employee performance in an emerging economy context.
Integration of Islamic Social Finance and Digitalization for MSME Strengthening and Poverty Alleviation: Evidence from SEM-PLS Syahputra, Danil; Ningsih, Supiah; Syah, Muhammad Radian
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i1.870

Abstract

Purpose - This study examines the integrated role of Islamic social finance and economic digitalization in strengthening MSMEs and alleviating poverty in North Sumatra, Indonesia. While prior studies have largely analyzed these domains separately, this research is motivated by the need for a unified framework that explains how their interaction contributes to inclusive economic development. The study specifically investigates the mediating role of MSME strengthening in linking finance digitalization integration to poverty reduction. Design/Methodology/Approach – A quantitative explanatory approach was employed using survey data from 210 MSMEs across trade, service, and food processing sectors. Data were analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS) with bootstrapping (5,000 resamples) to test direct and indirect relationships among Islamic social finance integration, economic digitalization, MSME strengthening, and poverty alleviation. Findings/Results - The results show that Islamic social finance integration (β = 0.312) and economic digitalization (β = 0.421) significantly enhance MSME strengthening. Both variables also directly influence poverty alleviation (β = 0.198 and β = 0.243), while MSME strengthening has a strong positive effect on poverty alleviation (β = 0.379). Mediation analysis confirms that MSME strengthening partially mediates these relationships, indicating that MSMEs function as a key transmission mechanism. These findings demonstrate that integrating financial inclusion and digital transformation produces both direct and indirect welfare effects. Originality/Value - This study contributes by proposing an integrated finance digitalization framework that positions MSMEs as a central mediating mechanism in poverty alleviation. The findings highlight that sustainable poverty reduction is more effective when Islamic social finance is combined with digital economic systems and channeled through MSME development, offering practical implications for policymakers in designing inclusive, technology-enabled economic strategies.
Human Resource Ambidexterity and Sustainable Performance: Mediating HR-Based Quality Assurance and Moderating External Environment Rasyid, MHD Andy; Pangeran, Pangeran
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i1.892

Abstract

Purpose - This study examines how human resource ambidexterity contributes to sustainable performance in private higher education institutions. Despite increasing environmental pressures, limited research has clarified the mechanism through which ambidexterity is transformed into sustainable performance, particularly through HR-based quality assurance systems and the role of the external environment. Design/methodology/approach – A quantitative explanatory approach was employed using data from 95 private universities under LLDIKTI Region I. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with bootstrapping procedures to test direct, mediating, and moderating relationships. Findings - The results indicate that human resource ambidexterity significantly influences HR-based quality assurance (β = 0.243; p = 0.013) and sustainable performance (β = 0.258; p = 0.018). HR-based quality assurance has a strong positive effect on sustainable performance (β = 0.370; p < 0.001) and partially mediates the relationship (β = 0.090; p = 0.043). The external environment negatively moderates the relationship (β = −0.215; p = 0.023), suggesting reduced effectiveness of ambidexterity under high environmental uncertainty. Originality/value - This study extends ambidexterity theory by integrating HR-based quality assurance as a key mediating mechanism and highlighting the contingent role of the external environment. The findings emphasize that sustainable performance in private higher education depends more on internal HR capability alignment than external pressures, providing practical insights for strengthening quality assurance systems.
Determinants of Fraud Detection Ability Among Auditors Wahyudi, Tertiarto; Kalsum, Umi; Safitri, Rika Henda
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i1.847

Abstract

Purpose – This study aims to examine the influence of competence, independence, work experience, time pressure, and professional skepticism on auditors’ ability to detect fraud, particularly in the context of Public Accounting Firms in Southern Sumatra, Indonesia, where prior studies have shown inconsistent results. Design/methodology/approach – This research employs a quantitative approach using primary data collected through questionnaires distributed to auditors. A total of 64 auditors participated as respondents. The data were analyzed using multiple linear regression with SPSS software to test the proposed relationships between variables. Finding/Results – The results reveal that competence, independence, work experience, and professional skepticism have a positive and significant effect on auditors’ ability to detect fraud. However, time pressure does not have a significant effect on fraud detection ability. Originality/Value – This study contributes to the auditing literature by providing empirical evidence from an emerging economy, specifically Southern Sumatra, Indonesia. It emphasizes the critical role of professional competence, independence, and skepticism in enhancing auditors’ effectiveness in fraud detection, offering practical implications for improving audit quality in similar contexts.
Joint Cost Allocation in Determining the Cost of Production in a Small Concrete Manufacturing Enterprise Karyadi, Hari; Wicaksono, Galih; Fatmawati, Putri
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 3 (2026): Volume 4, Issue 3, May 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i3.821

Abstract

Purpose: This study examines the role of joint cost allocation in determining the cost of production in a small concrete manufacturing enterprise. Accurate cost calculation is essential because it influences pricing decisions, profitability, and business continuity. Design/methodology/approach: This study uses a descriptive qualitative approach. Data were collected through interviews, observation, and documentation involving the business owner and production workers. The analysis focuses on raw materials, direct labor, manufacturing overhead, and the allocation of joint costs across products. Findings/Results: The findings indicate that the company does not fully include several production cost components, particularly mixing labor and overhead costs such as electricity, fuel, and equipment depreciation. As a result, the reported cost of production is lower than the actual cost. Recalculation with proper joint cost allocation provides more accurate production cost information. Originality/Value: This study shows that proper joint cost allocation is important for improving cost accuracy in small manufacturing enterprises. More accurate production cost information can support better pricing, stronger financial management, and more sustainable business decisions
Capital Expenditure and Environmental Disclosure: Profitability’s Role in Driving Financial Performance Nainggolan, Yohanna Thresia; Januardyh, Andhika; Wulandari, Truly; Putri, Ferica Christinawati; Irna, Rizky Agusriyanti
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 3 (2026): Volume 4, Issue 3, May 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i3.914

Abstract

Purpose – This study investigates financial performance determinants, focusing on capital expenditure (capex) and environmental management accounting practices in cost allocation and disclosure, with profitability acting as a mediating variable. Design/methodology/approach – A quantitative approach was applied using secondary data from 30 property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Data analysis employed the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method to assess both direct and mediating relationships. Finding/Results – The results reveal that capex and environmental disclosure do not significantly affect financial performance. Moreover, profitability fails to mediate the relationship between capex, environmental disclosure, and financial performance. These findings highlight that investments in capital and environmental initiatives may require a longer-term horizon before influencing profitability and financial performance. Originality/Value – This research introduces a novel perspective by integrating capex and environmental disclosure into one analytical framework and testing profitability as a mediator in the Indonesian property sector context, which remains underexplored.

Page 6 of 7 | Total Record : 64

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