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M. Miftach Fakhri
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INDONESIA
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 188 Documents
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The Role of Tax Knowledge and Awareness in Improving Tax Compliance: A Systematic Review Agung Nurmansyah; Norman Duma Sitinjak; Dahlan Susilo
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1001

Abstract

Purpose - This article examines the role of tax knowledge and tax awareness in improving tax compliance. The topic is important because compliance depends not only on taxpayers’ understanding of tax rules, but also on motivational and administrative factors. 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 peer-reviewed studies published between 2022 and 2026. Selected studies were analyzed using qualitative descriptive synthesis. Findings/Results - The review shows that tax knowledge generally improves tax compliance by strengthening understanding of tax obligations and procedures, while tax awareness is a more consistent driver of compliant behavior. The findings also indicate that tax education, socialization, trust, fairness, service quality, and user-friendly digital systems reinforce compliance outcomes. Originality/Value - This study presents tax compliance as a behavioral and institutional outcome shaped by cognitive, attitudinal, and administrative factors. The main implication is that efforts to strengthen voluntary compliance should combine taxpayer education, awareness building, fair administration, and accessible digital services.
The Influence of Market Competition, Company Size, and Corporate Governance on Environmental Management Accounting and Environmental Performance Vidyarto Nugroho; Urbanus Ura Weruin
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.v4i3.1087

Abstract

Purpose – This study examines the influence of market competition, company size, and corporate governance on environmental performance, with Environmental Management Accounting (EMA) as a mediating variable. Design/methodology/approach – This study uses a quantitative approach involving managers and accounting professionals from manufacturing and industrial companies listed on the Indonesia Stock Exchange. The data were analyzed using SEM-PLS. Findings/Results – The findings show that market competition, company size, corporate governance, and EMA positively affect environmental performance. EMA also mediates the relationship between market competition, company size, corporate governance, and environmental performance. Originality/Value – This study highlights EMA as a strategic mechanism that connects competitive pressure, organizational capacity, and governance practices with improved environmental performance.
Income, Saving Behavior, and Household Financial Decision-Making: A Moderated-Mediation Analysis of Behavioral and Economic Factors in Indonesia Muhammad Sohilauw; Rosdiana Rosdiana; Andi Harmoko Arifin; Nasir Nasir; Muhammad Kafrawi Yunus
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.844

Abstract

Purpose: This study examines the roles of income and saving behavior in household financial decision-making, with financial risk management as an intervening factor. Design/methodology/approach: This study uses survey data from 500 working individuals and applies a predictive composite modeling approach combining robust MM estimation and cross-validated regression to address non-normal behavioral finance data. Findings/Results: The results show that saving behavior has a strong positive effect on household financial decision-making and financial risk management. It also indirectly affects financial decision-making through financial risk management. Income has a positive but weaker effect. The interaction between income and saving behavior is significant, indicating that the effect of income becomes smaller when saving discipline is higher. The model explains 62.8% of the variance in household financial decision-making. Originality/Value: This study shows that household financial decisions are shaped not only by economic capacity but also by behavioral discipline. The findings suggest that strengthening saving behavior and financial risk management is more effective than relying on income alone.
When Animosity Becomes Action: Understanding McDonald's Boycott in Indonesia Louis Utama; Elviana
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.856

Abstract

Purpose – This study examines how consumer animosity influences boycott intention toward McDonald’s in Indonesia by testing cognitive judgment and affective evaluation as mediating variables and xenocentrism as a moderating variable. Design/methodology/approach – A quantitative explanatory and cross-sectional survey design was employed. Data were collected from 150 consumers in the Jabodetabek area who were aware of and participated in the McDonald’s boycott. Respondents were selected through purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 3.0 and a bootstrapping procedure involving 5,000 resamples. Findings/Results – The results show that consumer animosity significantly reduces cognitive judgment and affective evaluation, while strongly increasing boycott intention. Cognitive judgment negatively affects boycott intention and partially mediates the relationship between consumer animosity and boycott intention. In contrast, affective evaluation does not significantly influence boycott intention and does not function as a mediator. Xenocentrism does not moderate the relationship between consumer animosity and boycott intention, although it has a significant direct effect on boycott intention. The model explains 64.8% of the variance in boycott intention. Originality/Value –This study extends the consumer animosity literature by demonstrating that boycott intention in the Indonesian context is driven more by cognitive and ethical evaluation than by affective response alone. It also provides empirical evidence from an underrepresented Southeast Asian context and offers practical insight for multinational brands facing politically and morally charged consumer resistance.
Driving Factors of the Marine Capture Fishery Production Economy and Resource Sustainability Muhammad Ikbal; Rahmatia Yunus; Anas Iswanto
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.886

Abstract

Purpose: This study examines the effects of fleet size, number of fishermen, and the Fishermen’s Exchange Rate on marine capture fishery production, with fishing households and fish consumption as mediating variables. Design/methodology/approach: This study uses panel data from 33 provinces during 2010–2020 and applies regression-based path analysis to test both direct and indirect effects among the variables. Findings/Results: The results show that fleet size and number of fishermen have positive effects on fishery production, while the Fishermen’s Exchange Rate has a significant negative effect. Fishing households show a mediating role depending on production and distribution conditions, while fish consumption contributes to production through demand pressure. Originality/Value: This study highlights the interaction between economic, household, and demand-side factors in shaping fishery production. The findings suggest that fisheries policy should integrate productivity, distribution efficiency, and sustainability considerations.
Multisensory Experience Dimensions, Experiential Satisfaction, and Revisit Intention: A Stimulus–Organism–Response Approach Andry Herawati; Sarwani Sarwani; Liling Listyawati; Sandra Oktaviana; Galuh Ajeng Ayuningtiyas; Salsabila Deka Putri; Rischa Ardyanti
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.v4i3.931

Abstract

Purpose – This study examines the influence of multisensory marketing on tourist behavior within the Stimulus–Organism–Response (S-O-R) framework by analyzing five sensory dimensions: sight, sound, smell, taste, and touch. This topic is important because sensory experiences are increasingly used in tourism marketing to enhance visitor satisfaction and encourage revisit intentions, particularly in educational tourism destinations. Design/methodology/approach – This study employed a mixed-methods approach. Quantitative data were collected from 150 visitors to an educational tourism destination and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Qualitative insights were also incorporated to support and enrich the interpretation of quantitative findings. Findings/Results – The findings indicate that multisensory marketing influences tourist responses selectively rather than uniformly. Sight had a significant direct effect on revisit intention, whereas sound and touch significantly affected experiential satisfaction. Furthermore, experiential satisfaction has the strongest influence on revisit intention, confirming its important mediating role in the S-O-R framework. These results suggest that not all sensory dimensions contribute equally to the behavioral outcomes of tourists. Originality/Value – This study contributes to the sensory marketing literature by demonstrating the differential effects of sensory stimuli on tourists’ behavior. This study also extends the S-O-R framework by integrating direct and mediated relationships between sensory dimensions, experiential satisfaction, and revisit intention. The main implication is that tourism managers should prioritize the most influential sensory dimensions to create more effective visitor experiences and strengthen their loyalty.
The Role of Effectuation in Achieving Competitive Advantage: Testing the Mediating Role of Agility and Innovation Orientation Maya Faridhotul Aini; Sri Palupi Prabandari; Radityo Putro Handrito
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.v4i3.971

Abstract

Purpose – This study examines how smallholder cocoa farmers in Indonesia achieve competitive advantage under high market uncertainty by investigating whether effectuation logic — an expertise-driven, non-predictive decision-making approach — functions as the cognitive foundation for building competitive superiority, and through which internal capability pathways this transformation occurs. Design/Methodology/Approach – A quantitative cross-sectional survey of 260 smallholder cocoa farmers was conducted using purposive sampling across major Indonesian cocoa-producing regions. Data were analyzed using SEM-PLS (SmartPLS 4.0) with 5,000-subsample bootstrapping to test direct and mediation effects. Findings/Results – Effectuation logic does not directly influence competitive advantage but significantly predicts individual agility (β = 0.466, p < 0.001) and innovation orientation (β = 0.202, p < 0.01). Both variables fully mediate the effectuation–competitive advantage relationship, with innovation orientation as the dominant pathway (β = 0.477, p < 0.001). Originality/Value – This study introduces the cognitive-behavioral translation mechanism, establishing that effectuation generates competitive advantage exclusively through behavioral capabilities, not directly. It demonstrates that agility produces a negative competitive effect in buyer-dominated commodity markets challenging universal agility positivity assumptions  and extends dynamic capability theory to individual farmer-entrepreneurs in developing-economy agribusiness.
Tourist Loyalty Model through Customer Engagement and Satisfaction: Evaluating the Antecedent Motivational and Recreational Driver Yosephine Angelina Yulia; Yenni Khristiana; Tri Widianto; Andri Octaviani
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.v4i3.974

Abstract

Purpose – This study examines how motivational drivers (emotional experience and recreational experience) and relational drivers (social presence and self-connection) shape customer engagement and satisfaction, and how these constructs, in turn, drive destination loyalty in the Indonesian tourism context. It further investigates the moderating role of destination type—operationalized through a comparison of mountain-climbing and heritage temple for tourist destinations—in the relationships among these constructs. Design/methodology/approach – An integrated conceptual model incorporating motivational drivers, relational drivers, customer engagement, satisfaction, destination loyalty, and a destination-type moderator was developed and empirically tested. Data were collected via a structured survey of 252 recent tourists visiting Mount Lawu, Mount Merbabu, Prambanan Temple, and Borobudur Temple in July 2025. PLS-SEM (SmartPLS 3.0) and multi-group analysis (MGA) were employed for data analysis. Finding/Results –  Eight of ten direct hypotheses are supported. Emotional experience (β = 0.224, p < .01) and recreational experience (β = 0.432, p < .001) significantly influence customer engagement; both also directly affect satisfaction (β = 0.232 and 0.243, respectively). Social presence and self-connection positively influence customer engagement but do not significantly affect satisfaction directly. Customer engagement (β = 0.535, p < .001) and satisfaction (β = 0.328, p < .001) both significantly drive destination loyalty. Satisfaction partially mediates the customer engagement–destination loyalty relationship (indirect effect β = 0.163, p = .002). Multi-group analysis reveals significant between-group differences in three paths: emotional experience → customer engagement, self-connection → customer engagement, and social presence → satisfaction. Originality/Value – This study contributes an integrated nomological network that simultaneously tests the motivational and relational antecedents of customer engagement and satisfaction within a moderated-mediation framework. The study provides empirical evidence that tourist loyalty mechanisms operate across both adventure and heritage destination contexts. The finding that satisfaction partially (rather than fully) mediates the engagement–loyalty link refines mediation theory in tourism.
Hospital Financial Resilience Model Based on Resource-Based View and Dynamic Capabilities Yosefina Andia Dekrita; Imanuel Wellem; Paulus Libu Lamawitak
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.980

Abstract

Purpose – This study aims to develop and examine a Hospital Financial Resilience model based on the Resource-Based View (RBV) and Dynamic Capabilities (DC) within healthcare organizations. Design/methodology/approach – This study employed a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to hospital leaders and managers involved in financial and operational management. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the relationships among the research variables. Finding/Results – The results show that Resource-Based View has a positive and significant effect on Hospital Financial Resilience, indicating that the management of valuable, rare, inimitable, and non-substitutable resources strengthens financial resilience. Dynamic Capabilities also positively and significantly influence financial resilience through the organization’s ability to sense opportunities, seize strategic actions, and reconfigure resources in response to environmental changes. Originality/Value – This study provides theoretical and practical contributions by presenting an integrated Hospital Financial Resilience model based on RBV and DC. The model offers strategic guidance for hospital management in improving financial sustainability and ensuring the continuity of healthcare services amid environmental uncertainty.
Business Development Strategy through Blue Ocean Strategy in Increasing Product Competitiveness in Gayo Coffee Farming in Aceh: Sharia Business Perspective Samrin Samrin; Azhari Akmal Tarigan; Sugianto Sugianto
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

Abstract

Purpose: This study examines the role of Blue Ocean Strategy in enhancing product competitiveness in coffee agribusiness from a sharia business perspective. The study is motivated by the need to improve competitiveness and farmer welfare through value innovation, fair business practices, and stronger market positioning. Design/methodology/approach: This study applies a quantitative field research approach with an explanatory design. Data were analyzed using SEM-PLS with SmartPLS 3.0 to examine the relationships among price, distribution channels, product quality, Blue Ocean Strategy, and product competitiveness. Findings/Results: The results show that price and product quality have a significant effect on Blue Ocean Strategy, but do not directly affect product competitiveness. Distribution channels do not have a significant effect on either Blue Ocean Strategy or product competitiveness. Blue Ocean Strategy has a significant positive effect on product competitiveness and mediates the relationship between price and competitiveness as well as between product quality and competitiveness. Originality/Value: This study highlights Blue Ocean Strategy as an important mechanism for improving competitiveness in coffee agribusiness from a sharia business perspective. The findings imply that competitiveness can be strengthened through value innovation, quality improvement, direct selling, digital promotion, and the reduction of exploitative and inefficient business practices.

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