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Contact Name
Arrianda Mardhika Adif
Contact Email
arriandamardhika@gmail.com
Phone
+6285179864870
Journal Mail Official
journalofems@gmail.com
Editorial Address
Sultan Residence, Koto Lalang, Sumatera Barat
Location
Kota padang,
Sumatera barat
INDONESIA
Journal of Economics and Management Scienties
ISSN : 26551934     EISSN : 26556685     DOI : https://doi.org/10.37034/jems
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.
Articles 330 Documents
Islamic Work Ethics, Organizational Culture, and Employee Performance in a Local Government Human Resource Agency: Evidence from North Musi Rawas, Indonesia Leni Marlina KS; Rachmiya Saputri; Nur Hamidah
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.518

Abstract

The performance of local government apparatus needs to be strengthened through human resource management that is not only oriented toward technical competence, but also toward ethical values, work culture, and public service responsibility. This study aims to analyze the influence of the implementation of Islamic work ethics and organizational culture on the performance of BKPSDM employees of North Musi Rawas Regency. This research uses a quantitative approach with an associative design. The research sample consisted of 35 employees selected through saturated sampling. Data were collected using a Likert-scale questionnaire and analyzed using SPSS 27 through validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results show that the implementation of Islamic work ethics, organizational culture, and employee performance are in the very high category. Partially, the implementation of Islamic work ethics has a positive and significant effect on employee performance, while organizational culture has a positive but insignificant effect. Simultaneously, the two variables have a significant effect on employee performance with an R-squared value of 0.505. These findings affirm the importance of maintaining and optimizing the values of trust, responsibility, honesty, discipline, and operational work culture in improving apparatus performance. The implications of this study indicate that strengthening Islamic work ethics needs to be integrated with organizational development, performance evaluation, and the development of a more operational work culture in local government institutions. Its contribution lies in strengthening human resource management based on Islamic values in the local government context.
A Cloud-Based Integrated Management Model: Driving Operational Efficiency and Financial Accountability in Teacher Education Programs Yuli Soesetio; Muhammad Fuad; Sigit Permansah; Darmawan Satyananda; Bima Wahyu Pratama; Ervira Mayasari; Lifa Rosiana Putri
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.520

Abstract

The management of the Teacher Professional Education (PPG) program involves a highly complex administrative and financial ecosystem, making it susceptible to bureaucratic inefficiency and information fragmentation among implementing divisions. This study aims to develop and implement a cloud-based Integrated Management Model utilizing digital job order cards to accelerate operational efficiency and strengthen reporting accountability. Adopting a participatory managerial innovation design, this research reengineers conventional workflows into a cohesive digital ecosystem. Data were collected through methodological triangulation, encompassing operational observations, system log extraction, and in-depth interviews with university leadership, administrative staff, and the finance division at the Graduate School of Universitas Negeri Malang. The implementation results demonstrate that system integration successfully curtailed clerical redundancy substantially and accelerated the fund availability verification process by up to 50%. The establishment of a centralized database created a single source of truth that effectively eliminated information asymmetry across units. Furthermore, the system automatically generated a digital audit trail ensuring every budget absorption was recorded transparently, thereby minimizing the probability of reporting revisions. In conclusion, managerial transformation through governance digitalization proves essential in realizing good governance principles. This integrated model serves not merely as a tactical solution for PPG operational effectiveness but also presents a highly scalable strategic prototype replicable across various other academic programs.
A Bibliometric Analysis of Digital Gold Investment in Islamic Finance: Mapping Research Trends and Future Directions Trisna Caraka Putra Prima; Hastarini Dwi Atmanti; Indah Susilowati
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.522

Abstract

Digital gold investment within the Islamic finance framework has emerged as a significant area of research, particularly as fintech disrupts traditional asset management. However, no comprehensive bibliometric study has systematically mapped the intellectual landscape of this topic. This study presents a bibliometric analysis of 1,163 publications retrieved from the Scopus database, spanning from 1987 to 2025, focusing on Islamic finance, gold investment, and digital assets. Using descriptive statistics and Lotka’s Law analysis, the study identifies publication trends, key authors, productive journals, leading countries, and prominent research themes. Results reveal a sharp increase in publications post-2019, with 2025 recording the highest output (208 documents). Malaysia and Indonesia are the most productive countries. Lotka’s Law confirms that 86.8% of authors contributed only one publication, indicating a broad yet fragmented scholarly community. Key emerging themes include Islamic fintech, blockchain-based gold, Shariah compliance frameworks, and digital asset regulation. The findings provide a roadmap for researchers, policymakers, and Islamic financial institutions to identify research gaps and guide future studies on halal digital gold investment.
Artificial Intelligence Adoption in Financial Reporting: Evidence from a Technology Acceptance Model among Islamic Higher Education Students Sinta Ardhillatul Jannah; Yusnawati Yusnawati
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.523

Abstract

The adoption of artificial intelligence in financial reporting is increasingly important as accounting practices move toward automation, data-driven analysis, and digital decision-making. This study aims to analyze the factors influencing users’ intention to adopt artificial intelligence in financial reporting using the Technology Acceptance Model. A quantitative explanatory approach was applied, involving 93 students from state Islamic higher education institutions with academic experience in accounting, finance, financial reporting, or digital technology. Data were collected through a structured questionnaire using a five-point Likert scale and analyzed with Partial Least Squares Structural Equation Modeling. The measurement model showed adequate reliability and convergent validity, although the cross-loading results indicated potential conceptual overlap among several constructs. The structural model revealed that perceived ease of use had a positive and significant effect on attitude toward using and behavioral intention to use artificial intelligence. Perceived usefulness positively affected attitude but had a negative and significant effect on behavioral intention. Meanwhile, attitude toward using did not significantly affect behavioral intention and did not mediate the relationship between perceived usefulness, perceived ease of use, and intention to use artificial intelligence. These findings indicate that AI adoption in financial reporting is shaped more by direct perceptions of ease and practical usefulness than by user attitude alone. The study implies the need to strengthen AI literacy, technical readiness, and ethical awareness in financial reporting practices.
Determinan Disparitas Pendapatan di Kota Mojokerto Syamsul Huda
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.524

Abstract

Income inequality remains one of the major challenges of regional economic development in Indonesia. Despite continuous economic growth, several regions continue to experience unequal income distribution, indicating that economic development has not fully resulted in equitable welfare improvements. This study aims to analyze the effects of educational attainment, regional minimum wages, and unemployment on income inequality in Mojokerto City during the 2017–2022 period. This study employed a quantitative approach using secondary data obtained from Indonesian Bureau of Statistics (BPS). The panel datasets consisted of six cross-sectional units observed over six years (2017–2022), resulting in a total of 36 observations. Panel data regression analysis was applied using model selection procedures through the Chow test and Lagrange Multiplier test. The findings indicate that educational attainment and regional minimum wages have negative and significant effects on income inequality, while unemployment has a positive and significant effect. These results suggest that improving educational quality, maintaining adequate wage policies, and expanding employment opportunities are essential to reducing income disparities and promoting more inclusive regional economic development.
Dinamika Alih Fungsi Lahan Pertanian di Tengah Tekanan Urbanisasi dan Pembangunan Ekonomi: Sebuah Kajian Bibliometrik Sistematis Ris Setya Resa; Indah Susilowati; Hastarini Dwi Atmanti
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.525

Abstract

Agricultural land conversion to built-up areas represents one of the most fundamental structural challenges in contemporary development economics, particularly in rapidly urbanizing developing countries. This study maps the global scientific landscape on agricultural land conversion from an economic perspective, through a systematic bibliometric analysis of 239 Scopus-indexed articles published between 2008 and 2026, screened from 3,209 initial records accessed on 1 June 2026 at 11:41 AM WIB. Methods include co-citation analysis, keyword co-occurrence mapping, author and country collaboration network analysis, and research theme evolution mapping using VOSviewer. Results reveal a significant surge in publications since 2019, peaking in 2025 (46 articles). Four major thematic clusters were identified: (1) agricultural land conversion and food security, (2) urbanization and spatial planning, (3) land policy and sustainable development, and (4) landscape and climate change. China and Indonesia emerged as active research hubs, while South-South collaboration remains limited. These findings imply the need for more integrated interdisciplinary approaches connecting economics, public policy, and natural resource governance in addressing agricultural land conversion threats to food security and long-term economic development.
Keterlibatan Karyawan sebagai Intervensi Teknostruktural dalam Pengembangan Organisasi: Sebuah Tinjauan Literatur Sistematis Kartika Safira; Kadek Rahma Sari
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.526

Abstract

This study presents a systematic literature review of research on Employee Involvement (EI) as a technostructural intervention within the Organization Development (OD) framework. Drawing on 150 articles published between 2021 and 2026, it maps the conceptual landscape, antecedents, and outcomes of EI interventions. The study employs a Systematic Literature Review (SLR) guided by the PRISMA 2020 protocol. The bibliometric tools used comprise VOSViewer, Publish or Perish (PoP), and Mendeley, with data retrieved from Google Scholar through the Publish or Perish (PoP) application. EI is shaped by four principal antecedent clusters, namely leadership and managerial support, organizational culture and climate, structural and job-design factors, and individual psychological conditions. EI interventions generate outcomes at both the individual and organizational levels. Three dominant forms of EI application are identified: Parallel Structures, High-Involvement Organizations (HIO), and Total Quality Management (TQM). This review addresses a literature gap by offering an up-to-date synthesis of EI research within the technostructural stream of OD, with particular attention to the context of post-pandemic digital transformation and its relevance for organizations in Southeast Asia.
The Effect of Compensation, Work Discipline, and Work Motivation on Performance (A Study of Brand X Mobile Coffee Riders in Surabaya) Dini Aprilia Rismasari; Bowo Santoso
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.528

Abstract

This research is motivated by the importance of human resource management in improving performance in partnership-based work systems, especially for Brand X mobile coffee riders in Surabaya. Therefore, this study aims to analyze several factors that can affect rider performance, such as compensation, work discipline, and work motivation. The population in this study includes all active Brand X riders, totaling 119 riders. The sampling method used is nonprobability sampling with purposive sampling technique. The research sample consists of 98 active riders who have worked for at least 1 month. The analysis method used in this study is Partial Least Square (PLS). The results of the study indicate that compensation have a positif and significant effect on rider performance, work discipline has a negative and insignificant effect on the performance, and work motivation have a positive and significant effect on rider performance of Brand X mobile coffee riders in Surabaya. These findings suggest that improving rider performance can be achieved more effectively through the implementation of a fair and proportionate compensation system that reflects rider’s actual working conditions, as well as through initiatives aimed at strengthening work motivation. In contrast, work discipline policies should be designed in accordance with the characteristics of a flexible partnership-based employment system.
Peran ESG dan Tata Kelola Perusahaan dalam Mengendalikan Manajemen Laba: Bukti Empiris dari Perusahaan Manufaktur Indonesia Seti Seti; Rahma Yuliani; Monica Rahardian Ary Helmina
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.531

Abstract

Earnings management remains a major concern as it reduces the quality of financial reporting and undermines stakeholders’ trust. Although Environmental, Social, and Governance (ESG) and corporate governance mechanisms are expected to restrain opportunistic managerial behavior, previous studies have reported inconsistent findings. This study examines the effects of ESG, managerial ownership, and independent commissioners on earnings management, with financial distress as a moderating variable. The study employed a quantitative approach using data from manufacturing companies listed on the Indonesia Stock Exchange in 2024. A total of 167 companies were selected through purposive sampling after outlier treatment. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics 29. The results show that ESG, managerial ownership, and independent commissioners have a negative and significant effect on earnings management. Financial distress does not moderate the relationships between ESG and earnings management or between managerial ownership and earnings management. However, financial distress significantly moderates the relationship between independent commissioners and earnings management. These findings highlight the importance of ESG implementation and corporate governance in improving financial reporting quality, while emphasizing the strengthened monitoring role of independent commissioners under financial distress.
How Sensory Experience and Store Layout Navigation Shape Unplanned Buying Behavior? An Empirical Study of Hokky Supermarket Citraland Surabaya Diah Darmayanti
Journal of Economics and Management Scienties Volume 8 No. 4, September 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i4.542

Abstract

This study examines the influence of sensory experience and layout & navigation on unplanned buying behavior, with psychological reward as a mediating mechanism among consumers of Hokky Supermarket Citraland Surabaya. Based on the Stimulus-Organism-Response (S-O-R) framework, sensory experience and layout & navigation are conceptualized as environmental stimuli, psychological reward as the organismic state, and unplanned buying behavior as the behavioral response. A quantitative explanatory approach was employed using survey data from 423 consumers with shopping experience at Hokky Supermarket Citraland Surabaya. Structural Equation Modeling (SEM) was applied to evaluate the measurement model and test direct and indirect relationships. The results support all seven proposed hypotheses. Sensory experience and layout & navigation positively affect psychological reward and directly influence unplanned buying behavior. Psychological reward also exerts the strongest direct effect on unplanned buying behavior while significantly mediating the relationships between both environmental factors and buying behavior. These findings reinforce the S-O-R framework by demonstrating that supermarket environmental stimuli influence consumer behavior both directly and indirectly through positive psychological states. The study contributes to retail consumer behavior literature by integrating environmental and psychological factors within the context of an Indonesian local supermarket and offers practical insights for enhancing consumer purchasing behavior through store environment design.