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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 293 Documents
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Transformasi Digital dan Emisi Karbon: Analisis Bibliometrik atas Perkembangan Riset Global Subagio, Sifa Rhodatul Jannah; Prastiwi, Andri
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.447

Abstract

This study aims to map the development, publication trends, and intellectual structure of the literature on digital transformation and carbon emissions in the context of corporate sustainability. The method used is a bibliometric analysis of scientific publications indexed in the Scopus database. Data collection was conducted through a keyword-based search strategy with restrictions on the field of study, document type, and language, resulting in 165 documents analyzed. The results indicate a significant increase in the number of publications since 2021, suggesting growing academic attention to the role of digital transformation in the management and reporting of carbon emissions, as well as efforts to support corporate sustainability. Additionally, the analysis revealed that digital transformation is increasingly viewed as a strategic factor in enhancing the transparency and accountability of information related to carbon emissions. Theoretically, this study enriches the literature on the relationship between digital transformation and carbon performance and opens opportunities for the development of research models, particularly in the context of developing countries. Practically, these findings provide a comprehensive overview for researchers and research institutions in identifying future research directions, trends, and opportunities. The novelty of this study lies in the bibliometric approach used to systematically map the relationship between digital transformation and carbon emissions management.
The Influence of Accounting Knowledge, Business Experience, and Business Mentoring on The Use of Accounting Information in MSMEs in Palu City Syahrani, Cahya Bilqis; Pakawaru, Muhammad Ilham; Usman, Ernawaty; Muliati, Muliati
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.448

Abstract

This study investigates how far accounting knowledge, business experience, business mentoring influence the use of accounting information MSMEs in Palu City. This study employs a quantitative approach using a survey method, in which data were collected through structured questionnaires distributed to respondents. The collected data were then analyzed using multiple linear regression techniques to examine the relationships between variables. The research subjects consist of 35 Micro, Small, and Medium Enterprises (MSMEs) operating in Palu City, which were selected based on purposive sampling criteria to ensure their relevance to the research objectives. Furthermore, data processing and statistical analysis were carried out using IBM SPSS Statistics version 27. The study shows that accounting knowledge positively and significantly contributes to the use of accounting information, indicating that a stronger understanding of accounting concepts encourages MSME actors to utilize financial data more effectively. In contrast, prior entrepreneurial business experience does not show a significant influence, suggesting that business longevity does not necessarily translate into better use of accounting information without adequate financial literacy. Meanwhile, business mentoring demonstrates a significant, revealing the essential role of external support in fostering better financial practices. These findings imply that efforts to enhance accounting information is used by MSMEs should focus on strengthening accounting knowledge and providing continuous business mentoring.
Keberhasilan Program MBG dalam Perspektif Manajemen Rantai Pasok: Peran Moderasi Keterlibatan UMKM terhadap Pertumbuhan Ekonomi Lokal Firdaus, Mochammad Haris; Sutanto, J E
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.456

Abstract

This study aims to analyze the impact of supply chain management on the success of the Free Nutritious Food Program (MBG), with the involvement of SMEs as a moderating variable. The research approach used is a quantitative approach with a Likert scale 1-5 questionnaire survey administered to 290 SME actors involved in the MBG supply chain in Jombang Regency. The collected data was then analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results show that supply chain management has a positive and significant impact on the success of the MBG program, while the involvement of SMEs also shows a positive and significant influence on the program's success. Furthermore, the involvement of SMEs has been proven to moderate the relationship between supply chain management and the success of the MBG program, highlighting that a high level of SME involvement can strengthen the effectiveness of supply chain management in achieving program goals. These findings indicate that effective supply chain management and active SME participation are crucial factors that mutually support the success of MBG program implementation, which in turn can promote inclusive local economic growth.
Strategi Peningkatan Kinerja Karyawan melalui Pelatihan dan Pengembangan Keahlian PT Mitra Andal Sejati Ni Wayan Ratmi Giarini; Ni Nengah Sukendri; I Gede Bayu Wijaya
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.434

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pelatihan dan pengembangan keahlian dalam meningkatkan kinerja karyawan pada PT Mitra Andal Sejati Lombok, serta mengidentifikasi kendala yang dihadapi dan upaya yang dilakukan untuk mengatasinya. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Informan dalam penelitian ini terdiri dari 4 orang karyawan SPG/SPB dan 1 orang atasan (leader). Hasil penelitian menunjukkan bahwa pelatihan dan pengembangan keahlian memberikan dampak positif terhadap peningkatan kemampuan karyawan, yang ditunjukkan melalui peningkatan hasil post-test dibandingkan pre-test. Namun demikian, kinerja karyawan di lapangan masih belum optimal dalam mencapai target penjualan, yang disebabkan oleh ketidaksesuaian implementasi jobdesc, keterbatasan pelatihan yang masih didominasi secara online, sistem kerja shift, serta keterbatasan jumlah trainer. Kendala tersebut berdampak pada kurang efektifnya proses pelatihan, terutama dalam hal komunikasi, pengawasan, dan pemahaman materi oleh karyawan. Upaya yang dapat dilakukan untuk mengatasi permasalahan tersebut antara lain dengan melakukan pelatihan secara tatap muka, menambah jumlah trainer, serta meningkatkan koordinasi dengan pihak toko. Dengan demikian, pelatihan dan pengembangan keahlian yang dilakukan secara berkelanjutan dan optimal diharapkan dapat meningkatkan kinerja karyawan secara maksimal serta mendukung pencapaian tujuan perusahaan.
Analysis of the Efficiency and Supply Chain Performance of Copra Using the FSCN Method and Sales Margin I Gede Rendi Septian Parwanto; Fatlina Zainuddin; Suryadi Hadi; Kadek Agus Dwiwijaya
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.453

Abstract

This study aims to analyze the performance and efficiency of the copra supply chain in Ongka Malino Subdistrict, Parigi Moutong Regency. The analysis method used is the Food Supply Chain Network (FSCN) approach to examine the supply chain structure as well as the flow of products, information, and finances, combined with a marketing efficiency analysis through the calculation of marketing margins, farmers’ share, and the profit-to-cost ratio. The results identified three marketing channels: Channel I (Farmer → Collector → Wholesaler → Distributor), Channel II (Farmer → Wholesaler → Distributor), and Channel III (Farmer → Distributor). The findings indicate that Channel III is the most efficient channel, with the highest farmer’s share of 66.67% and the lowest total marketing margin of Rp6,000.00/kg. Conversely, Channel I has a farmer’s share of 44.44%, which falls below the 50% efficiency standard, making it less efficient due to the length of the distribution chain. Although in Channel III farmers bear independent transportation costs of Rp800.00/kg, they still earn the highest profit of Rp9,500.00/kg. Simplifying the supply chain has proven to increase farmers’ income and economic efficiency.
Anteseden Green Intellectual Capital pada Kinerja Keuangan dan Konsekuensinya terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Manufaktur Di Indonesia Tahun 2022-2024) Arum Azahrah; Abdul Kahar; Muliati Muliati; I Putu Edi Darmawan
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.457

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green intellectual capital yang terdiri atas Green Human Capital (GHC), Green Structural Capital (GSC), dan Green Relational Capital (GRC) terhadap nilai perusahaan dengan kinerja keuangan yang diproksikan melalui Return on Investment (ROI) sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Sampel ditentukan menggunakan metode purposive sampling sehingga diperoleh 205 observasi setelah eliminasi data outlier. Analisis data meliputi statistik deskriptif, uji asumsi klasik, uji koefisien determinasi, uji simultan, uji parsial, dan uji sobel untuk menguji peran mediasi. Hasil penelitian menunjukkan bahwa green human capital dan green relational capital berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan green structural capital tidak berpengaruh signifikan. Return on investment juga terbukti berpengaruh positif dan signifikan terhadap nilai perusahaan. Selain itu, return on investment mampu memediasi pengaruh green human capital dan green relational capital, namun tidak pada green structural capital. Temuan ini mengindikasikan bahwa peningkatan nilai perusahaan lebih efektif dicapai melalui penguatan sumber daya manusia berwawasan lingkungan, hubungan eksternal yang berkelanjutan, serta peningkatan kinerja keuangan. Penelitian ini menegaskan pentingnya pengelolaan green intellectual capital secara strategis dalam meningkatkan nilai perusahaan.
Job Crafting and Work Engagement: A Scientometric Mapping of Global Research Trends and Future Directions Aidilla Qurotianti; Rini Juni Astuti
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.461

Abstract

This study conducted a global scientometric mapping of research related to job crafting and work engagement using data from the Scopus database. The main focus is on identifying publication trends, scientific collaborations between authors, institutions, and countries, as well as thematic clusters that dominate the literature on these two key concepts. The bibliometric analysis reveals the rapid development of research from 2015 to 2025 which is influenced by the dynamics of the modern work environment such as digitalization, remote work, and organizational paradigm changes after the COVID-19 pandemic. Job crafting is seen as a proactive behavior that is an important mechanism in increasing work engagement as well as various positive consequences such as performance, job satisfaction, and employee well-being, while anticipating the risk of burnout and work burnout. Five main thematic clusters were found, namely: the relationship between job crafting and work output, the role of work resources and motivation, crafting careers and well-being, the influence of leadership on performance, and health and work environment support. An integrative conceptual framework was developed that places work engagement as the main mediator that connects work, organizational, and individual antecedents with work outcomes, with contextual factors as moderators. This research provides a comprehensive overview of intellectual development and future research directions that are important for academics and practitioners in the field of human resource management.
Determinan Financial Distress Pemerintah Daerah di Indonesia Aliffia Dewi Syahda; Fajar Syaiful Akbar
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.464

Abstract

The study aims to analyze the factors influencing financial distress in provincial governments in Indonesia, with a focus on financial independence, expenditure efficiency, and solvency. This research employs a quantitative approach using panel data from provincial governments in Indonesia for the period 2021–2024. Panel data regression is used as the main analytical tool, with the fixed effect model selected based on the results of the Chow test, Hausman test, and Lagrange Multiplier test. The findings indicate that financial independence is associated with a decrease in the level of financial distress, while expenditure efficiency and solvency are associated with an increase in financial pressure. These results suggest that the internal capacity of local governments to generate revenue and manage financial obligations plays a crucial role in maintaining fiscal stability. This study emphasizes the importance of improving the quality of regional expenditure and strengthening fiscal capacity to reduce financial pressure on local governments.
Pengaruh Kepemimpinan Transformasional, Pelatihan, dan Knowledge Managemenet terhadap Kinerja Karyawan pada PT Prima Mitrajaya Mandiri Rofik Aji Laksono; Kusuma Chandra Kirana; Eko Yulianto
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.466

Abstract

The dynamics of an increasingly competitive job market require companies to continuously develop the performance of each employee to enhance success rates. Various factors can influence employee performance, including transformational leadership, training, and knowledge management. This study was conducted to identify and examine the influence of transformational leadership, training, and knowledge management on employee performance at PT Prima Mitrajaya Mandiri. This study employed a quantitative approach, with data collected through a questionnaire administered to employees. The study population comprised all 147 employees of PT Prima Mitrajaya Mandiri. Simple random sampling was used to select the sample. The sample size was determined using the Slovin formula with a 10% margin of error, resulting in 60 respondents. Data processing and analysis in this study were performed using SPSS version 26, which included tests of classical assumptions such as normality, multicollinearity, and heteroscedasticity, followed by multiple linear regression analysis, t-tests, and the coefficient of determination (R²). The study found that transformational leadership and training have a positive but insignificant effect on employee performance. Meanwhile, knowledge management has a positive and significant effect on employee performance. It is hoped that these findings will serve as a reference for management in optimizing knowledge management to improve employee performance.
Pencegahan Fraud melalui Perilaku Etis dan Budaya Organisasi: Mediasi Pengendalian Internal, Moderasi Religiositas pada Niat Whistleblowing Lucy Chairoel; Lasti Yossi Hastini; Mellyna Eka Yan Fitri
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.467

Abstract

Fraud prevention is a crucial aspect in maintaining the operational integrity of an organization, especially in sectors that handle sensitive information or financial resources. Fraud prevention strategies are crucial for protecting assets, ensuring regulatory compliance, and maintaining a company's reputation. The objectives of this study are to examine the influence of whistleblowing intention, ethical behavior, and organizational culture on fraud prevention, to examine the influence of religiosity as a moderator on the relationship between whistleblowing intention and fraud prevention, and to examine the influence of internal control mediating variables on the relationship between organizational culture and fraud prevention. The study used a quantitative approach with a survey method involving 100 employees as respondents. The research instrument was a questionnaire that had been tested for validity and reliability, with data analysis conducted using the Partial Least Square (PLS) method is used to examine the relationship between variables. The results of the analysis showed that whistleblowing intention, ethical behavior, and religiosity had a significant effect on fraud prevention. Organizational culture had no significant effect on fraud prevention. Organizational culture had a significant effect on internal control. The moderating variable, religiosity, did not strengthen or weaken the effect of whistleblowing intention on fraud prevention. The mediating variable of internal control does not significantly influence organizational culture indirectly on fraud prevention. The findings of this study highlight the importance of management for fraud prevention, the need for whistleblowing procedures in the form of SOPs, the ethical value of each policy, and increasing religiosity by providing worship facilities in the work environment.

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