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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 188 Documents
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Analysis of the Stimulus-Organism-Response (S-O-R) Approach to Public Interest in Paying Zakat at BAZNAS Bone Regency Kamiruddin Naila; Mirnawati; Arifin Sahaka; Aksi Hamzah
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.v4i3.1036

Abstract

Purpose – This study aims to empirically examine the role of zakat campaigns, zakat education, and payment convenience as determinants of public attitudes, as well as their implications for the intention to pay zakat within the Stimulus–Organism–Response (SOR) framework. Design/methodology/approach – This quantitative study was conducted at BAZNAS Kabupaten Bone involving 160 respondents selected through purposive sampling. Data were collected using Likert-scale questionnaires and analysed using SEM-PLS (SmartPLS). The outer model evaluation included convergent validity, composite reliability, Average Variance Extracted (AVE), goodness of fit, and R-squared (R²). The structural model demonstrated strong explanatory power, with R² values of 0.800 for attitude and 0.829 for intention to pay zakat. Finding/Results – The analysis results indicate that the three stimulus variables, zakat campaigns, zakat education, and payment convenience, have a positive and significant effect in shaping public attitudes towards BAZNAS as the representation of the organism component. Furthermore, public attitudes are found to exert a positive and significant influence on the intention to pay zakat as a behavioural response while also serving as a mediating variable that strengthens the relationship between stimulus and response. In addition, zakat education and payment convenience demonstrate significant direct effects on the intention to pay zakat, indicating the presence of a dual influence mechanism, both directly and indirectly through public attitudes. Originality/Value – These findings underscore the importance of enhancing the quality of zakat campaigns, zakat education, and payment systems at BAZNAS Bone Regency to strengthen positive public attitudes and increase the intention to pay zakat on a regular basis. The study implies that comprehensive and innovative zakat management strategies are essential to promote sustainable growth in zakat collection.
Building Digital Capability in Startups: The Roles of Technology Orientation and Innovation-Oriented Leadership Christin Susilowati
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.v4i3.1050

Abstract

Purpose: This study examines the roles of technology orientation and innovation-oriented leadership in shaping digital capability in startups. It specifically positions digital capability as a primary strategic outcome and explores how internal strategic factors contribute to its development. Design/methodology/approach: This study uses a quantitative explanatory design. Data were collected from 105 founders or co-founders of digital startups through a structured questionnaire. The data were analyzed using PLS-SEM with SmartPLS 3 and bootstrapping of 5,000 subsamples. Business age and market segmentation were included as control variables. Finding/Results – The results show that technology orientation has a significant positive effect on digital capability. Innovation-oriented leadership also significantly influences digital capability and emerges as the strongest direct predictor. In addition, the interaction between technology orientation and innovation-oriented leadership has the largest effect, indicating a strong synergistic relationship in strengthening digital capability. Market segmentation significantly affects digital capability, while business age does not show a significant effect. Originality/Value – This study highlights digital capability as a key strategic outcome in startup research. It also shows that the combined effect of technology orientation and innovation-oriented leadership is more important than their separate effects. The findings enrich the literature on startups by offering evidence from emerging digital businesses and by showing the relevance of market segmentation in explaining digital capability.
Firm Size Moderating-Investor Perception Mediation: Green Accounting, Carbon-Audit Factors on Financial Performance Mohamad Zulman Hakim; Muhammad Khoirul Insan; Hesty Erviani Zulaecha; Dewi Rachmania; Adelia Destianti
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.v4i4.1051

Abstract

Purpose: This study examines the effects of green accounting, carbon tax, carbon emission disclosure, audit opinion, and audit quality on financial performance. It also investigates the mediating role of investor perception and the moderating role of firm size in explaining these relationships. Design/methodology/approach: This study uses panel data from energy sector companies listed on the Indonesia Stock Exchange during 2021–2024. The sample was selected using purposive sampling. Data were analyzed using panel regression models, including the Common Effect Model, Fixed Effect Model, and Random Effect Model, with model selection based on the Chow, Hausman, and Lagrange Multiplier tests. The analysis was conducted using EViews 12. Findings/Results: The results show that green accounting, carbon tax, carbon emission disclosure, audit opinion, and audit quality have positive and significant effects on financial performance. Firm size strengthens the effects of green accounting and carbon tax on financial performance, but does not significantly moderate the effects of carbon emission disclosure, audit opinion, or audit quality. Investor perception partially mediates the relationships between the independent variables and financial performance, except in the case of audit quality. Originality/Value: This study highlights the importance of integrating environmental accounting, carbon-related factors, and audit-related variables in explaining financial performance. The findings imply that investor perception and firm size are important mechanisms in strengthening the relationship between sustainability-related practices and firm performance.
Culinary MSME Purchase Decisions Under Food Price Pressure in the MBG Era Elizabeth Haloho; Ronnie Togar Mulia Sirait
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.v4i3.1089

Abstract

Purpose – This study examines factors shaping culinary MSME consumers’ purchase decisions under food price pressure in the MBG era. Design/methodology/approach – A quantitative exploratory-confirmatory survey design was used. Data were collected in two stages, involving 203 valid responses for EFA and 228 valid responses for CFA. Reliability and validity were assessed using Cronbach’s Alpha, CR, AVE, and model fit indices. Findings/Results – EFA identified six factors: perceived price fairness, perceived value, product quality, consumer trust, pricing strategy adaptation, and purchase commitment. CFA confirmed that the six-factor model met acceptable loading, model fit, reliability, and convergent validity criteria. Originality/Value – This study positions culinary MSME purchase decisions under food price pressure as multidimensional evaluations, highlighting pricing strategy adaptation as a consumer-evaluated dimension.
Understanding How Trust Drives Saving Intention Toward Islamic Rural Banks Ach Yasin; Imamuddin Imamuddin; Moch. Khoirul Anwar
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.v4i4.1102

Abstract

Purpose – This study examines how trust drives saving intention toward Islamic rural banks (BPRS) by investigating the roles of Islamic financial literacy, perceived security, and Islamic financial inclusion as antecedents of trust. Design/methodology/approach – A survey of 241 BPRS customers in Indonesia was analyzed using partial least squares structural equation modeling (PLS-SEM). Finding/Results – Islamic financial inclusion and Islamic financial literacy significantly enhance customer trust, while perceived security does not. Trust, in turn, strongly and positively influences saving intention. Trust fully mediates the effects of inclusion and literacy on saving intention. These findings provide practical implications for Islamic rural banks and regulators to enhance Islamic financial literacy and financial inclusion in strengthening public trust. Originality/Value – This study is among the early studies that position Islamic financial literacy and financial inclusion as determinants of trust in BPRS, while also demonstrating that perceived security is not always the primary determinant of trust. Therefore, this study fills a gap in the literature on customers’ saving behavior in BPRS, which remains underexplored from the customer perspective.
Gen Z Perspective: Phenomenological Study of the Meaning of Economics Subjects in Sharia Accounting Students Hasan Basri; Reski Wardani; Nur Astaman Putra
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.v4i4.1110

Abstract

Purpose - This study aims to explore the meaning of economics courses in enhancing Sharia economic understanding among Sharia Accounting students. Design/methodology/approach - Using a qualitative phenomenological approach, data were collected through in-depth interviews with students who had completed economics courses. The data were analyzed through thematic analysis to identify essential meanings derived from student’s learning experiences. Finding/Results - The results show that economics courses help students develop systematic and critical thinking in understanding Sharia economics. This improvement is supported by structured learning materials, the integration of conventional economic concepts with Sharia values, and interactive teaching methods. Nevertheless, the learning process is hindered by student’s involvement in various extracurricular activities and their perception of economics courses as an academic burden. This study concludes that economics courses serve not only as introductory subjects but also as strategic conceptual foundations that strengthen student’s holistic understanding of Sharia economics. Originality/Value - This study offers novelty by exploring the lived experiences and meanings of economics subjects among Generation Z students in Sharia Accounting programs through a phenomenological approach. Unlike previous studies that focus mainly on academic achievement or learning outcomes, this research emphasizes how Gen Z students interpret economics subjects within the context of digital transformation, Islamic values, and future career relevance
The Role of Informal Entrepreneurship Education in Cultivating the Entrepreneurial Spirit and Economic Independence of the Young Generation Nurhayani Nurhayani; Sumiati Tahir; Hasisa Haruna; Nurwahida Nurwahida; Hardiyanti Ridwan
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 1 (2026): Volume 4, Issue 1, January 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i1.1300

Abstract

Purpose: This study examines the role of informal entrepreneurship education in fostering entrepreneurial spirit and economic independence among young people. The topic is important because entrepreneurial values are not only developed through formal education but also shaped through family, community, and everyday life experiences. Design/methodology/approach: This study uses a library research approach by reviewing relevant literature on entrepreneurship education, informal learning, and entrepreneurial character development. The analysis focuses on how informal educational settings contribute to the formation of entrepreneurial values and independent economic behavior among the younger generation. Findings/Results: The findings show that informal entrepreneurship education has an important role in developing entrepreneurial characteristics such as creativity, risk-taking, adaptability, independence, and responsibility. Family and community environments function as effective spaces for introducing and strengthening entrepreneurial values from an early age. Originality/Value: This study highlights the strategic contribution of informal entrepreneurship education in shaping entrepreneurial spirit and economic independence among young people. The findings imply that stronger collaboration between families, communities, and educational institutions is needed to create a generation that is more independent and entrepreneurial.
The Role of Opportunity Recognition in Linking Digital Entrepreneurial Literacy and Entrepreneurial Intention Nurhayani Nurhayani; Agung Muliaman Anas; Andi Anggi Kemalasari; Muhammad Akbar; Nurfadilah Sindika Sari
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 3 No 3 (2025): Volume 3, Issue 3, September-December 2025
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v3i3.1304

Abstract

This study examines the effect of digital entrepreneurial literacy on entrepreneurial intention through opportunity recognition among university students. The study is motivated by the growing importance of digital competencies in supporting entrepreneurial activities in the digital economy. This study applies a quantitative approach using a structured questionnaire distributed to 84 university students selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling with the assistance of SmartPLS software. The results show that digital entrepreneurial literacy does not have a significant direct effect on entrepreneurial intention. However, digital entrepreneurial literacy has a positive and significant effect on opportunity recognition, and opportunity recognition has a positive and significant effect on entrepreneurial intention. The findings also confirm that opportunity recognition fully mediates the relationship between digital entrepreneurial literacy and entrepreneurial intention. This study highlights opportunity recognition as a key mechanism through which digital entrepreneurial literacy contributes to entrepreneurial intention. The findings imply that entrepreneurship education should not only develop students’ digital entrepreneurial competencies but also strengthen their ability to identify and evaluate business opportunities.
The Evaluation Problem in Cryptocurrency Price Forecasting with Machine Learning and Deep Learning: A Problem-Centric Systematic Review of 48 Studies (2018–2025) Ansari Saleh Ahmar; Abdul Rahman
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 1 (2026): Volume 4, Issue 1, January 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i1.1307

Abstract

Purpose – Cryptocurrency price forecasting with machine learning (ML) and deep learning (DL) has produced 48 Scopus-indexed journal articles since 2018, yet the same LSTM architecture applied to Bitcoin daily closing prices yields mean absolute percentage errors ranging from 1.7% to 4.8% across papers in this corpus. This review examines why the literature fails to accumulate knowledge despite growing output and identifies the evaluation practices responsible for that failure. Design/methodology/approach – A PRISMA 2020 compliant search of Scopus retrieved 48 peer-reviewed English-language articles on ML and DL applications to cryptocurrency price prediction published between 2018 and 2025. All articles were retained after dual-reviewer screening (κ = 0.86) and Mixed Methods Appraisal Tool quality appraisal at the ≥10/16 threshold. Structured data extraction covered architecture type, target coin, forecast horizon, evaluation metric, and train/test split specification. Finding/Results – Five evaluation failure modes affect 39 of 48 articles: calendar concealment (47.9%), split inconsistency (37.5%), normalisation silence (33.3%), baseline heterogeneity (25.0%), and single-regime evaluation (100%). CNN-LSTM hybrids outperform standalone LSTM in 9 of 12 studies that test both, yet neither this finding nor the 6× Transformer growth ratio can be verified across studies because evaluation conditions are not shared. Originality/Value – This is the first PRISMA 2020 compliant systematic review of cryptocurrency ML forecasting. It introduces a five-mode evaluation failure taxonomy and proposes a regime-stratified evaluation design prescribing three mandatory calendar-anchored test periods — the 2021 bull run, the 2022 FTX collapse, and the 2024 institutional entry period — as the minimum standard for deployment-relevant performance claims.
Optimizing Fraud Detection in Indonesia via Rare-Event Logit Approach: A Simulation Study on Large-Scale Agung Tri Utomo; Abdul Rahman
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 1 (2026): Volume 4, Issue 1, January 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i1.1309

Abstract

Purpose: This study examines the use of the Rare-Event Logit approach to improve fraud detection under conditions of extreme class imbalance. The topic is important because fraud cases usually represent only a very small proportion of total financial transactions, which may reduce the accuracy of conventional classification models. Design/methodology/approach: This study uses a simulation-based quantitative design to evaluate fraud detection performance in large-scale imbalanced data settings. The analysis compares standard logistic regression and Rare-Event Logit with bias-corrected estimation, including Firth’s penalized likelihood approach. Model performance is assessed using the Area Under the Precision-Recall Curve and F1-Score. Findings/Results: The results show that standard logit and Rare-Event Logit perform similarly under moderate imbalance conditions. However, Rare-Event Logit provides a stronger theoretical advantage in handling rare-event bias and stabilizing parameter estimation as data sparsity increases. This indicates that bias-corrected probabilistic models are more suitable for fraud detection in highly imbalanced environments. Originality/Value: This study highlights the value of Rare-Event Logit as an alternative approach for fraud detection in rare-event settings. The findings imply that financial institutions can improve fraud risk identification by adopting bias-corrected models that are more robust to class imbalance.

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