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Journal of Economics and Management Scienties
Published by Asia Pacific Network for Sustainable Agriculture, Food and Energy
ISSN : 26551934     EISSN : 26556685     DOI : https://doi.org/10.37034/jems
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences
Journal of Economics and Management Scienties is a peer-reviewed open access journal covering applied issues in micro and macroeconomics, including (but not limited to): Political Economy Law and Economics Environmental Economics Innovation Economics Health Economics Gender Economics International Trade & Development Industrial Organization International Economics Labor Economics Accounting Money and Banking Green Growth Corporate Governance Human Resource Management Strategic Management Entrepreneurship Marketing E-business Services Information Technology Management Production & Operations Management Financial Management Decision Analysis Education Management Management Research Methods and Managerial Economics, etc.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 250 Documents
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Supervisory Sharia Board, Leverage, and Firm Value: ISR's Mediating Role in IDX Financial Issuers Anafiyah, Nisa; Utami, Datien Eriska
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.354

Abstract

Investor interest in enterprises operating under sharia law has grown in tandem with the rapid expansion of the sharia capital market. Companies are competing to have a corporate image based on sharia principles. The purpose of this study is to understand the contribution of the Sharia Supervisory Board (SSB), leverage, and Islamic Social Reporting (ISR) disclosure in increasing firm value in the sharia, and to examine the role of ISR as a key mediating factor in these relationships. This study employs an explanatory method to test the theory objectively, utilizing a quantitative approach with a path analysis test. It uses secondary data obtained from the IDX stock list as well as annual reports and sustainability reports. The sampling technique used in this study is purposive sampling. The SSB and leverage variables have a positive and significant effect on Islamic Social Reporting (ISR). This finding supports signaling theory, where companies with larger SSB and high leverage tend to increase Islamic social transparency to reduce information asymmetry with stakeholders. The intervening variable ISR does not have a significant effect on the dependent variable, namely, firm value. The test results show that the intervening variable, ISR, also cannot mediate the relationship between the DPS and leverage variables with firm value. However, ISR and SSB as intervening variables to mediate the effect on firm value highlights the limitations of linear mediation models in the context of Islamic finance, so that the development of a theory that integrates sharia governance metrics into the national sustainable development framework is needed.
Examining Muslim’s Boycott Behaviour toward Online Gambling Products: The Roles of Religious Beliefs, Product Judgment, and Digital Marketing Interactions Arissaputra, Rivaldi; Asmara, Maisa Azizah; Saputra, Tias Eka
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.355

Abstract

This study examines Muslim consumers’ boycott behaviour toward online gambling products by integrating religious beliefs, product judgment, and digital marketing interactions within a structural model. Although online gambling is explicitly prohibited in Islamic teachings, its prevalence in Indonesia continues to increase, indicating a gap between religious values and actual consumer behaviour. Using a quantitative approach, data were collected from 310 Muslim respondents in West Java through an online survey and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that religious beliefs and product judgment have a significant positive effect on boycott behaviour. Furthermore, digital marketing interactions play a significant mediating role in the relationships between religious beliefs and boycott behaviour, as well as between product judgment and boycott behaviour. These findings indicate that exposure to digital marketing content does not merely influence acceptance of online gambling but can also intensify consumer resistance when the product conflicts with moral and religious values. This study contributes to the literature on Muslim consumer behaviour by highlighting the interaction between moral values, cognitive evaluation, and digital marketing dynamics in shaping boycott decisions toward prohibited products.
Analisis Keputusan Generasi Z Indonesia dalam Mendukung Implementasi Investasi Berkelanjutan Berbasis ESG (Environmental, Social, and Governance) Romadoni, Siti Mardiana
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.367

Abstract

Investasi berkelanjutan berdasarkan prinsip lingkungan, sosial, dan tata kelola (ESG) semakin mendapat perhatian di Indonesia, didukung oleh komitmen nasional seperti Agenda 2030, RPJMN, dan POJK 51/2017. Namun, implementasinya masih lemah, berdasarkan peringkat Indonesia ke-36 dari 47 negara dalam praktik pelaporan ESG (IBCSD 2021) dan ke-22 dari 25 negara Asia Pasifik dalam Indeks Kinerja Lingkungan (EPI 2021). Generasi Z, yang mencakup 27,94% dari total populasi, merupakan kelompok strategis untuk mendorong adopsi investasi berkelanjutan karena memiliki karakteristik orientasi etika dan kepedulian terhadap isu-isu global. Studi ini menganalisis 125 investor Generasi Z Indonesia di perusahaan penerima ESG Star yang tercatat BEI menggunakan PLS-SEM dengan mengintegrasikan literasi keuangan, pengetahuan lingkungan, transparansi perusahaan, dan religiositas. Berdasarkan hasil penelitian, keterbukaan perusahaan merupakan elemen yang paling signifikan, diikuti oleh literasi keuangan, sedangkan pengetahuan lingkungan dan agama tidak memiliki pengaruh langsung. Religiositas memengaruhi keputusan secara tidak langsung melalui sensitivitas terhadap pengungkapan informasi perusahaan. Hasil penelitian menunjukkan bahwa keandalan sinyal bisnis dan kapasitas keuangan merupakan faktor yang lebih penting dalam pengambilan keputusan investasi berbasis ESG Generasi Z. Oleh karena itu, peningkatan pengetahuan ESG dan penguatan literasi keuangan berkelanjutan merupakan langkah strategis untuk memperluas minat pada investasi berkelanjutan di Indonesia.
Green Logistics Role in Enhancing Green Supply Chain Performance Through Green Procurement and Eco-Friendly Transportation Lokman, Paula Olivia; Sutrisno, Timotius FCW
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.368

Abstract

This study aims to analyze the influence of green procurement and eco-friendly transportation on green supply chain performance in manufacturing companies in East Java with green logistics as a mediating variable. The approach used is a quantitative explanatory approach with a Likert scale questionnaire survey of 1–7 to 143 managers and supervisors involved in supply chain management and operations. Then the data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results show that green procurement and eco-friendly transportation have a positive and significant effect on green logistics, while green logistics and green procurement have a positive and significant effect on green supply chain performance. However, the direct effect of eco-friendly transportation on green supply chain performance was not proven to be significant. These findings also indicate that green logistics significantly mediates the effect of green procurement and eco-friendly transportation on green supply chain performance, thus confirming the role of green logistics as a key capability that translates green practices upstream into improved environmental and operational performance along the supply chain.
Extending the Technology Acceptance Model for Electric Vehicle Adoption in Palembang Subagja, Ghia; Rahmatullah, Reska; Najib, Ahmad Khoirun; Panjaitan, Rahellia
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.372

Abstract

This study aims to analyzes electric vehicle (EV) adoption in Palembang, Indonesia by extending the Technology Acceptance Model (TAM) with environmental concern and government support. EV adoption is increasingly important as cities seek to reduce transport emissions, but growing urban areas still face practical and behavioral barriers. A quantitative survey of 300 EV users in Palembang was conducted through an online questionnaire capturing daily experience, perceived benefits, ease of use, and views on government support. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings show that perceived usefulness and perceived ease of use have positive and significant effects on EV adoption. Perceived ease of use also has a positive and significant effect on attitude, and attitude further supports adoption. Environmental concern and government support likewise have positive and significant effects, indicating that care for the environment and supportive policies and infrastructure strengthen users’ decisions. Overall, the results suggest that EV adoption is shaped by both technology perceptions and wider policy support. These findings imply that faster EV uptake in Palembang can be supported by improving usability and charging convenience, communicating clear benefits, and expanding incentives, charging facilities, and consistent public information to reduce uncertainty and encourage wider adoption locally.
Pengaruh Gaya Kepemimpinan Path–Goal terhadap Keberhasilan Proyek melalui Komunikasi dengan Manajemen Konflik sebagai Variabel Moderasi Affandi, Muchammad Lukman; Nainggolan, Romauli
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.378

Abstract

This study examines the effect of Path–Goal leadership on construction project success through communication, with conflict management as a moderating variable. The study was conducted at PT Sirajasa Bentalatama, a construction services company, focusing on projects characterized by high time pressure, cross-functional coordination, and relatively lean team structures. A quantitative explanatory approach was employed, with data collected from 162 operational-level project personnel and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that Path–Goal leadership has a significant direct effect on project success and a significant effect on project communication. Communication also has a significant effect on project success and partially mediates the relationship between Path–Goal leadership and project success, indicating that leadership influences project outcomes both directly and indirectly through improved communication. Furthermore, conflict management significantly moderates the relationship between Path–Goal leadership and project success, but does not moderate the relationship between Path–Goal leadership and communication. These findings highlight that construction project success is not solely determined by technical and planning aspects, but is strongly influenced by the active role of the Project Manager in directing work, fostering effective project communication, and managing conflict constructively, particularly in projects with relatively lean organizational structures.
The Influence of Digital Marketing and Electronic Word of Mouth on Customer Retention in Generation Z Consumers in TikTok Shop with Brand Trust as a Moderator Farhah, Nabilla Fitri Assy; Reza, Bobby; Kamaruddin, Muhammad Junaid
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.383

Abstract

This study was conducted in response to the growing phenomenon in which digital marketing gradually replaces traditional marketing, with TikTok shop exemplifying expertise in sustaining social commerce amid intense competition. The research aims to examine the influence of Digital Marketing (X1) and Electronic Word of Mouth (X2) on Customer Retention (Y), with Brand Trust (Z) positioned as a moderating variable. A quantitative approach was employed using Structural Equation Modeling (SEM) with SmartPLS software, as this method is suitable for testing complex relationships among latent constructs. Data were collected through surveys distributed to Generation Z consumers actively engaged with TikTok shop, ensuring representation of the population most immersed in social commerce. Measurement indicators included promotional strategies, SEO, social media, public relations, e-WOM intensity, valence, content, and trust dimensions. The findings revealed that Digital Marketing and Brand Trust significantly and positively affect Customer Retention, while the moderating role of Brand Trust was not statistically significant. These results imply that effective digital marketing strategies and trust-building initiatives are crucial for sustaining customer loyalty, though trust alone may not strengthen moderating effects.
Analisis Laporan Keuangan Berbasis SAK EMKM dalam Meningkatkan Efektivitas dan Efisiensi Pengelolaan Keuangan pada Toko Emas H. Pakistan Daulay Siregar, Syaikhah Putri Alifiah; Syahriza, Rahmi; Harmain, Hendra
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.405

Abstract

This study aims to analyze the application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in improving the effectiveness and efficiency of financial management at the H. Pakistan Daulay Gold Shop in Padang Lawas Regency. This study used a descriptive qualitative approach with a case study method. Data were obtained through in-depth interviews, direct observation, and documentation studies. Data were then analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that before the implementation of SAK EMKM, the shop's financial practices were still traditional, with manual recording, mixing of personal and business funds, and intuitive decision-making. After the implementation of SAK EMKM in 2022, significant changes occurred in the financial reporting system, allowing the owner to prepare three main reports the Statement of Financial Position, the Income Statement, and the Notes to the Financial Statements (CaLK) in a systematic and measurable manner. The implementation of SAK EMKM has been proven to improve the accuracy of financial information, strengthen transparency and accountability, and support data-driven decision making. Furthermore, this standard also contributes to administrative efficiency, cash flow control, and improved managerial capabilities of business owners. This research confirms that the implementation of SAK EMKM is not only a reporting instrument but also a strategic tool in building effective, efficient, and sustainable financial governance for MSMEs. These findings are expected to serve as a reference for the government, academics, and business actors in strengthening accounting literacy and encouraging the professionalization of financial management in the MSME sector in Indonesia.
Pengaruh Lingkungan Kerja dan Gaya Kepemimpinan melalui Kepuasan Kerja terhadap Kinerja Pegawai Dinas P2KBP3A Diana, Marta Lova; Yona, Mira; Siregar, Hanafi; Aziz, Nur
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.351

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja dan gaya kepemimpinan terhadap kinerja pegawai dengan kepuasan kerja sebagai variabel mediasi pada Dinas Pengendalian Penduduk, Keluarga Berencana, Pemberdayaan Perempuan, dan Perlindungan Anak Kabupaten Karimun. Penelitian menggunakan pendekatan kuantitatif dengan desain eksplanatori. Populasi penelitian mencakup seluruh pegawai instansi tersebut yang berjumlah 40 orang, sehingga teknik pengambilan sampel yang digunakan adalah sampling jenuh. Data dikumpulkan melalui kuesioner tertutup dengan skala Likert lima poin dan dianalisis menggunakan regresi linear sederhana, regresi linear berganda, serta uji mediasi. Hasil penelitian menunjukkan bahwa lingkungan kerja berpengaruh positif dan signifikan terhadap kepuasan kerja (β = 0,990; p < 0,001), demikian pula gaya kepemimpinan (β = 0,966; p < 0,001). Selanjutnya, lingkungan kerja (β = 0,995; p < 0,001), gaya kepemimpinan (β = 0,983; p < 0,001), dan kepuasan kerja (β = 0,994; p < 0,001) terbukti berpengaruh positif dan signifikan terhadap kinerja pegawai. Hasil analisis menunjukkan bahwa kepuasan kerja berperan sebagai variabel mediasi parsial dalam hubungan antara lingkungan kerja dan gaya kepemimpinan terhadap kinerja pegawai. Temuan ini mengindikasikan bahwa peningkatan kinerja pegawai dapat dicapai melalui perbaikan kualitas lingkungan kerja, penguatan gaya kepemimpinan, serta pengelolaan kepuasan kerja secara berkelanjutan.
Decoding Purchase Intention in the Digital Era: The Mediating Role of Brand Passion and Brand Loyalty Panjaitan, Rahellia
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.409

Abstract

intention by incorporating brand passion and brand loyalty as mediating constructs, while aligning the analysis with the framework of the Sustainable Development Goals (SDGs). Within the sustainable development perspective, social media communication is expected not only to persuade consumers but also to educate them, consistent with the principles of Education for Sustainable Development (ESD), in order to promote responsible consumption as emphasized in SDG 12. The study uses a quantitative method with an explanatory structure. Data were collected from 132 individuals who are actively using social media, selected through purposive sampling, and then analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The main findings reveal that social media communication conveying ethical and sustainability-oriented values significantly enhances both brand passion and brand loyalty. The results of the hypothesis test confirm that the two mediation variables play a crucial role in bridging digital communication with consumer purchase intentions. The emerging trend shows a shift towards ethical consumerism, where consumers are more driven by content that prioritizes the authenticity of social impact rather than aesthetics alone. The implications of this study confirm that the integration of sustainability narratives in social media communication strategies not only supports economic growth (SDG 8), but also creates resilient emotional attachments. Marketing practitioners are advised to adopt an ESD approach in digital content to build long-term loyalty and support the transition to a greener and more responsible market.

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