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 86 Documents
Big Five Personality and Workplace Emotions An Integrative Systematic Review Rita Rosmawati; Eeng Ahman; Janah Sojanah
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.v4i1.924

Abstract

Purpose – This study systematically reviews empirical research on the relationship between Big Five personality dimensions and workplace emotions over the past decade, proposes an integrative conceptual framework, and identifies directions for future research. Design/methodology/approach – A Systematic Literature Review (SLR) approach was employed following PRISMA guidelines across four stages: identification, screening, eligibility assessment, and inclusion. Searches were conducted on Scopus, ScienceDirect, SpringerLink, Taylor & Francis Online, and Google Scholar using Boolean keyword combinations. A structured quality appraisal rubric was applied to all eligible articles by two independent reviewers. Finding/Results – From 458 identified articles, 19 met all inclusion criteria. Thematic synthesis reveals consistent patterns: neuroticism is the strongest predictor of negative workplace emotions (stress, anxiety, burnout) mediated by maladaptive emotion regulation; extraversion and agreeableness consistently associate with positive emotions and prosocial interpersonal quality; conscientiousness functions as an emotional buffer, and is the strongest predictor of job performance; and openness to experience supports emotional flexibility, particularly in dynamic environments. Emotion regulation and emotional labor serve as the primary mediating mechanisms. Affective events theory is confirmed as a robust framework for understanding personality–emotion linkages at work. Originality/Value – This study contributes an integrative conceptual framework linking Big Five traits, emotion regulation strategies, and workplace emotional outcomes, with contextual factors as moderators. Practical implications are provided for personnel selection, employee development, and organizational well-being interventions.
Sustainable Digital Marketing Drives Consumer Engagement: The Mediating Role of Customer Trust in Indonesian Local Brands Andi Raina Ananda Herdiyana; Baginda Hamzah; Audrey Michelle Wenny Yolanda
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.v4i1.967

Abstract

Purpose – This study aims to examine the mediating role of customer trust in the relationship between sustainable digital marketing (SDM) practices and customer brand engagement among Indonesian local brands. In particular, it investigates how key SDM dimensions, namely transparency and disclosure, social and environmental impact communication, and stakeholder engagement, influence engagement through the development of customer trust in digital contexts. Design/methodology/approach – A quantitative cross-sectional survey design was employed. Data were collected from 150 consumers who have prior experience interacting with Indonesian local brands and have been exposed to sustainability-related digital marketing content. The proposed relationships among the constructs were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Finding/Results – The findings indicate that all SDM dimensions have positive and significant effects on customer trust, with transparency and disclosure emerging as the most influential determinant. Customer trust also demonstrates a strong and significant effect on customer brand engagement. These results suggest that sustainability-oriented digital marketing practices contribute to engagement through the development of customer trust. Originality/Value – This study advances SDM by positioning customer trust as the central mechanism linking sustainability communication to engagement and provides empirical evidence that SDM operates as a credibility-based signaling system with asymmetric effects across its dimensions in an emerging market context.
Digital Marketing Strategy in Increasing Brand Awareness of MSME Local Products Bagus Yunianto Wibowo; Nanang Adie Setyawan; Destine Fajar Wiedayanti
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.v4i3.1013

Abstract

Purpose - This study aims to analyze the role of digital marketing strategies in increasing the brand awareness of local MSME products in the digital era and to provide effective strategy recommendations for business actors. Methodology - This study uses a descriptive qualitative approach by collecting data through in-depth interviews, observations, and documentation of MSME actors selected through purposive sampling. Data analysis was conducted using the Miles interactive model, with validation through the triangulation of sources and methods. Finding - Digital marketing has been proven to significantly contribute to increasing the brand awareness of MSMEs through five key elements: quality visual content, consistency of publications, active consumer interaction, use of digital platform features, and customer testimonials. Storytelling and product education approaches have also been proven to be more effective in increasing engagement than conventional promotions. However, limitations in digital literacy, technical capabilities, and time management remain major obstacles. Originality - This study integrates visual content analysis, branding consistency, interactivity, and storytelling as a qualitative framework for MSME digital marketing strategies and emphasizes digital human resource capacity building as a key factor for its successful implementation.
“I'm Gen Z—Can I Buy a House?” The Moderating Role of Sharia Risk Tolerance and Islamic Financial Planning in Homeownership Intention Models Ni'ma Umar; Ahmad Syarief Iskandar; Ishak Ishak
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.v4i3.1027

Abstract

Purpose – This study aims to investigate the impact of the reality of the gig economy, especially income volatility and the intensity of freelance work on the interest in home ownership among Generation Z and analyze the role of Islamic financial literacy and Islamic risk tolerance as protective mechanisms (moderation) amid economic uncertainty. Design/methodology/approach – Using a quantitative explanatory approach, primary data were collected through questionnaires from 160 Generation Z respondents who work as freelancers (gig workers) and are homeless, drawn through purposive sampling. The data were then analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method using SmartPLS 4.0 software.. Finding/Results – The test results demonstrate that access to Islamic financing, gig work intensity, housing affordability, Islamic financial literacy, Islamic consumption orientation, and perceived job security have a positive and significant influence on homeownership interest. Conversely, income volatility has a very significant negative impact on this interest. In terms of direct influence, Islamic financial planning and Islamic risk tolerance do not have a significant effect.  Originality/Value – This research fills a gap in the literature regarding barriers to home ownership for Gen Z gig workers, which has often been overlooked in mainstream economic studies. Its primary contribution lies in empirically testing Sharia Risk Tolerance as a crucial moderating mechanism that effectively neutralizes the negative impact of income volatility on long-term housing decisions.
Between Promise and Peril: Blue Economy Development and Maritime Security in Africa-a Critical Review Issa Ahmed; Abubakar Muhammad Jibril; Lukuba Machibya; Lamin Saidyjeng; Alkali Jallow; Peseo Lao Pio
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.v4i3.865

Abstract

Purpose – This paper examines the relationship between blue economy development, maritime security, and governance in Africa, with a focus on the Gulf of Guinea and the Horn of Africa. It highlights how maritime insecurity affects key sectors such as fisheries, maritime transport, offshore energy, and coastal tourism. Design/methodology/approach – The study applies a comparative regional approach using peer-reviewed literature and policy reports published between 2000–2025. The analysis focuses on issues of piracy, maritime terrorism, smuggling, and trafficking, as well as governance responses in Africa’s major maritime regions. Findings/Results – The findings indicate that maritime insecurity creates significant economic and social costs for blue economy sectors through higher risks, disrupted trade routes, and livelihood instability. Although regional cooperation and maritime governance frameworks have expanded, their effectiveness is limited by legal fragmentation, unequal institutional capacity, and weak maritime monitoring systems. In addition, factors such as IUU fishing, youth unemployment, coastal marginalization, and state fragility continue to drive insecurity. Originality/Value – The study concludes that sustainable blue economy development depends on integrated governance that combines maritime security, legal reform, and development policy. The paper emphasizes that maritime security should not only be understood as an enforcement issue, but also as a governance and human security challenge linked to broader socio-economic conditions.
Performance and institutional dynamics of the Warehouse Receipt system in Tanzania: Evidence from Agricultural Cooperatives Benson Ndiege
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.v4i3.878

Abstract

Purpose – This study examines the performance and institutional dynamics of the Warehouse Receipt System (WRS) in Tanzania, particularly in cooperative-managed crop markets. The study is important because WRS plays a strategic role in improving agricultural trade, market access, and farmers’ bargaining power, yet its implementation still faces various institutional and operational challenges. Design/methodology/approach – The study employed a mixed-methods approach by combining quantitative and qualitative data. Secondary data on crop production and sales were analyzed statistically, while qualitative information was collected through Focus Group Discussions (FGDs) and Key Informant Interviews (KIIs) to explore administrative, coordination, and institutional issues affecting WRS implementation. Findings/Results – The findings reveal that the WRS has strengthened crop markets by increasing the volume and value of traded crops, especially cash crops such as cashew nuts, sesame, and coffee. The system also improved price stability and market credibility by connecting farmers with potential buyers. However, the benefits were uneven due to administrative weaknesses within cooperatives, power imbalances between buyers and sellers, weak institutional coordination, and limited participation of financial institutions in warehouse receipt financing. Originality/Value – The study concludes that the effectiveness of WRS depends not only on market infrastructure but also on strong institutions, cooperative governance, and stakeholder coordination. The research highlights the importance of improving institutional quality and collaboration among stakeholders to ensure a more inclusive and effective agricultural marketing system in Tanzania.
The Influence of Managerial Ability, CFO Tenure, and Executive Compensation on Accounting Conservatism Almi Hafiz; Erwin Saraswati; Arum Prastiwi
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.v4i3.908

Abstract

This study aims to analyze the effect of managerial ability, Chief Financial Officer (CFO) tenure, and executive compensation on accounting conservatism. Accounting conservatism is considered one of the key principles in financial reporting, serving to enhance prudence and reduce managerial bias in the presentation of financial statements. Executive-related characteristics are believed to influence the application of conservatism, therefore this research focuses on managerial ability, tenure experience, and executive compensation. The research method employed is a quantitative approach using regression analysis. The data were processed with the assistance of SPSS software through classical assumption tests, descriptive analysis, and regression testing. The findings reveal that managerial ability has a positive and significant effect on accounting conservatism, while CFO tenure has a negative and insignificant effect. Meanwhile, executive compensation has a negative but significant effect on accounting conservatism. Thus, the results highlight that managerial ability is the most consistent factor in driving the implementation of accounting conservatism compared to tenure or executive compensation.
Interest Rates, Inflation, and Banking Stock Returns: An Error Correction Model Approach Herman Paleni; Suyadi; Yulpa Rabeta; Meiza Marlingga 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.v4i3.930

Abstract

Purpose – This study analyzes the long- and short-run relationships between interest rates, inflation, and stock returns in Indonesia’s banking sector in Indonesia. Design/methodology/approach – The research employs monthly time-series data from 2020 to 2024, covering banking listed on the Indonesia Stock Exchange, the study applies stationarity and cointegration tests followed by the Error Correction Model (ECM) to examine short-run dynamics and long-run equilibrium adjustments. Finding/Results – The results reveal a significant long-run relationship among the variables, indicated by a negative and statistically significant Error Correction Term (ECT). The ECT coefficient, close to –1, suggests rapid adjustment toward equilibrium, while short-run changes in interest rates and inflation do not significantly affect stock returns.   Originality/Value – These findings confirm the dynamic interaction among variables and the importance of the error-correction mechanism in restoring long-run equilibrium. This provides empirical evidence on the short- and long-run effects of macroeconomic variables on banking stock returns in Indonesia, offering insights into macroeconomic influences on sectoral stock performance during the post-pandemic period.
The Effect of Capital Structure and Firm Growth on Profitability and Firm Value in Manufacturing Companies Listed on Indonesia Stock Exchange Hikma Niar; Irma Wati
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.v4i3.939

Abstract

Purpose – This study aims to analyze the influence of capital structure and company growth on profitability and company value in manufacturing companies on the Indonesia Stock Exchange. Design/methodology/approach – The The data analysis uses structural model testing, namely The Structure Equation Modelling (SEM), with descriptive and explanatory approaches. Finding/Results – the research results, capital structure and company growth have a positive effect on profitability, while on company value, capital structure has a positive but not significant effect, company growth has a positive and significant effect, and profitability has a positive and significant effect.The theoretical implications of this research reinforce the theory that firm value is determined not only by growth but also by the company's ability to generate profits. Originality/Value – Practical implications emphasize the importance of maintaining equity composition, as equity and profitability can be used as key indicators in assessing investment viability because they reflect a company's ability to create value. The implication of this research is that companies need to manage their capital structure optimally and ensure that the growth achieved can increase profitability, which ultimately maximizes the company's value.
Poverty Reduction and Economic Development: Evidence from a Systematic Literature Review Sabri Sabri; Riza Novelda; Nasfi Nasfi; Suhatman Suhatman
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.v4i3.1000

Abstract

Purpose - This article examines the relationship between poverty reduction and economic development through a systematic literature review. The topic is important because economic development does not always reduce poverty evenly across different contexts. Design/methodology/approach - This study used a Systematic Literature Review guided by the PRISMA framework. Articles were collected from the Directory of Open Access Journals and limited to publications from 2022 to 2026. Of 230 records identified, 18 studies were selected after screening and eligibility assessment. Findings/Results - The review shows that economic development generally supports poverty reduction, but the effect is not automatic or uniform. Income inequality weakens the poverty-reducing effect of growth, while inclusive growth, fiscal policy, social assistance, human development, employment, infrastructure, and financial inclusion strengthen welfare improvement. Originality/Value - This study highlights poverty reduction as a multidimensional outcome shaped by growth, distribution, institutions, and social capability. The main implication is that inclusive and context-sensitive development strategies are needed to achieve more equitable and sustainable outcomes.