cover
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 348 Documents
Integration of Marketing Mix and Islamic Economic Values in Rural Food MSMEs: A Case Study of Bu Eva’s Tofu Products Apri Yani Lela Sari; Agus Mukmin; Ahmad Khoirudin
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.v8i4.549

Abstract

Local food MSMEs face challenges in maintaining product quality, price affordability, consumer trust, and business sustainability, particularly in tofu production, which depends heavily on the stability of soybean raw materials. This study aims to analyze the marketing strategy of tofu products at Bu Eva’s Tofu MSME, assess its alignment with Islamic economic principles, and identify the constraints and future directions for business development. This research employed a qualitative approach with a case study design in Ngestikarya Village, Jayaloka District, Musi Rawas Regency. Informants were selected purposively, consisting of the business owner, production workers, resellers, regular consumers, and a village official/community figure. Data were collected through semi-structured interviews, field observation, and documentation, and were analyzed using thematic analysis. The findings show that Bu Eva’s tofu marketing strategy relies on product quality, affordable pricing, distribution through local networks, and word-of-mouth promotion. These strategies align with Islamic economic principles because they reflect halal-thayyib, honesty, trustworthiness, fair pricing, responsibility, and public benefit. The main constraints faced by the business include soybean price fluctuations, limited market reach, minimal digital promotion, and underdeveloped product diversification. This study confirms that the sustainability of rural food MSMEs can be strengthened through the integration of product quality, Islamic values, social trust, and digital marketing adaptation.
Pengaruh Pengetahuan, Kondisi Ekonomi dan Sosial Nelayan terhadap Minat Budidaya Laut melalui Keramba Jaring Apung (KJA) Friska Intan Sukarno; Indri Ika Widyastuti; Sekarsari Wibowo
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.v8i4.555

Abstract

In Tanjung Tembaga, Mayangan District, Probolinggo City, this study examines traditional fishermen's interest in adopting floating net cage (FNC) technology for marine aquaculture and how their knowledge, economic conditions, and social factors influence it. Data were obtained from 130 respondents selected purposively. The data were analyzed using multiple linear regression with SPSS version 27, following the quantitative descriptive technique established in the Ecosystem Approach to Fisheries Management (EAFM). Although economic factors did not have a positive and significant effect on interest in FNC adoption, knowledge and social conditions did (t = 3.853; Sig. = 0.000 and t = 3.351; Sig. = 0.001). The R² value of 0.357 proves that these three factors influence the interest variable by 35.7%. The results of this study indicate that interest prior to adoption is more influenced by understanding of fishing regulations, high-value species, community dynamics, and local knowledge than by financial status or asset ownership. To help traditional fishermen transition to sustainable marine aquaculture, this study recommends focusing less on financial assistance and more on enhancing technical knowledge, community engagement, and conflict management.
Peran Artificial Intelligence Capability dalam Meningkatkan Kualitas Pelaporan Keuangan melalui Digital Accounting Adoption Arie Pradina Putri; Budi Susilo
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.v8i4.561

Abstract

The convergence of digital transformation and rapid artificial intelligence (AI) development is reshaping accounting practices at every organizational scale, Micro, Small, and Medium Enterprises (MSMEs) included. This study examines how Artificial Intelligence Capability affects Financial Reporting Quality among MSMEs in Pontianak City, West Kalimantan—a setting that has received limited scholarly attention in this area—considering both its direct effect and its indirect effect through Digital Accounting Adoption as a mediating variable. An explanatory, causal quantitative design was applied through a cross-sectional survey. Data collection combined primary responses from 150 MSME owners or managers experienced in using digital financial-recording applications, chosen via purposive sampling, with secondary evidence drawn from academic literature and official records. Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS was used for analysis. The measurement (outer) model confirmed adequate reliability and validity across constructs, evidenced by Cronbach’s Alpha and Composite Reliability values exceeding 0.70 and Average Variance Extracted above 0.50. Hypothesis testing confirmed a positive, statistically significant relationship between Artificial Intelligence Capability and Digital Accounting Adoption (path coefficient = 0.460; T-statistic = 6.936; p = 0.000), as well as between Digital Accounting Adoption and Financial Reporting Quality (path coefficient = 0.534; T-statistic = 9.737; p = 0.000). These findings position AI capability as an enabling factor for digital accounting adoption, which in turn functions as a strategic pathway toward stronger financial reporting quality among MSMEs—implying that efforts to build AI capability should go hand in hand with strengthening digital accounting adoption.
Dampak Capital Expenditure pada Harga Saham Melalui ROA dan DER (Kasus: Sektor Konsumer Non-Cyclicals BEI 2021-2024) Dwi Danesty Deccasari; Marli Marli
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.v8i4.562

Abstract

This study analyzes investment strategies and their impact on corporate performance and market value, focusing on the influence of capital expenditure on stock prices, with Return on Assets (ROA) and the Debt-to-Equity Ratio (DER) acting as moderating variables. The study encompasses 42 companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange between 2021 and 2024 selected via purposive sampling that exhibit significant capital investment activity. Its primary objective is to provide a deep understanding of the complex relationships between these variables and to identify how ROA and DER moderate the link between capital expenditure and stock prices, thereby addressing existing gaps in the literature. Employing a quantitative approach, the study analyzes secondary data from annual financial reports using SmartPLS software to test the hypotheses. The results indicate that capital expenditure positively influences stock prices, with ROA playing a significant moderating role; specifically, high profitability translates investments into more substantial stock price appreciation. Meanwhile, DER also exerts a complex moderating effect, demonstrating that optimal debt levels support the positive impact of investment, whereas excessive debt ratios can mitigate this effect. The study concludes that investment management must balance capital expenditure decisions with profitability performance (ROA) and a sound capital structure (DER) to achieve optimal market value, implying the need for a holistic investment strategy to maximize shareholder value.
Pengaruh Belanja Modal, Belanja Bantuan Keuangan dan Pengeluaran per Kapita terhadap Ketimpangan Pendapatan di Kalimantan Barat Tyo Enos Revan Gultom; Akhmad Yani
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.v8i4.564

Abstract

This study aims to analyze the effects of capital expenditure, financial assistance expenditure, and per capita expenditure on income inequality in West Kalimantan. This study employs a quantitative approach using panel data regression analysis. The data used are secondary data covering 12 regencies/cities in West Kalimantan during the 2015–2024 period. The results indicate that capital expenditure has a negative and significant effect on income inequality, suggesting that an increase in capital expenditure tends to be associated with a decrease in income inequality. In contrast, financial assistance expenditure has a positive and significant effect on income inequality, indicating that an increase in financial assistance expenditure during the study period tends to be associated with greater income inequality. Per capita expenditure also has a negative and significant effect on income inequality, implying that higher levels of household expenditure tend to be associated with lower income inequality. Simultaneously, the three independent variables have a significant effect on income inequality. The research model explains approximately 56.74 percent of the variation in income inequality, while the remaining variation is influenced by other factors outside the model. These findings suggest that efforts to reduce income inequality in West Kalimantan should be supported by improving the effectiveness and equitable allocation of capital expenditure, evaluating the distribution and utilization of financial assistance expenditure, and implementing policies aimed at strengthening household purchasing power more evenly.
The Influence of Financial Literacy, Fintech and Lifestyle on Financial Management Behavior of Generation Z in Cimahi City Alda Masharry Putri; Desmiza Desmiza
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.v8i4.560

Abstract

Financial management behavior reflects how individuals independently handle, utilize, and organize their financial resources. This study aims to determine the influence of financial literacy, fintech payment usage, and a hedonistic lifestyle on the financial management behavior of Generation Z in Cimahi City, both partially and simultaneously. A quantitative approach utilizing multiple regression analysis was employed. Descriptive analysis was also applied to outline the state of financial literacy, fintech payment usage, hedonistic lifestyles, and financial management behavior among Generation Z in Cimahi City. Prior to hypothesis testing, the data underwent classical assumption testing to ensure the validity of the regression model. The study population consisted of Generation Z individuals residing in Cimahi City. A purposive sampling technique was used, with respondents required to be aged 17–29 and belong to the Generation Z demographic in Cimahi City. Sample size determination was conducted using G-Power software, resulting in a total sample of 155 respondents. Data processing was performed using IBM SPSS 27. The findings confirm that financial literacy, fintech payment usage, and a hedonistic lifestyle each have a positive influence on financial management behavior. Furthermore, financial literacy, fintech payment usage, and a hedonistic lifestyle simultaneously a positive influence on financial management behavior. The study's implications suggest that improving financial literacy, utilizing fintech payments wisely, and aligning one's lifestyle can foster more optimal financial management behavior among Generation Z in Cimahi City. Consequently, Generation Z needs to continuously enhance their financial understanding, leverage financial technology to monitor expenses, maintain balance fulfilling their lifestyle.
Decisions Beyond Price Parity: The Role of Price Perception, Sales Promotion, and Ease of Use in Hotel Direct Booking Decision Desiana Megawati Pujiningrum; Christina Whidya Utami
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.v8i4.566

Abstract

The rapid development of digital hotel distribution has intensified competition between hotel direct booking channels and online travel agencies (OTAs). This study examines the effects of price perception, sales promotion, and ease of use on consumers’ direct booking decisions through hotel-owned channels. A quantitative, cross-sectional explanatory design was employed using data from 200 respondents who had made a hotel reservation through a direct booking channel within the previous 12 months. Data were collected through an online questionnaire using a five-point Likert scale and analyzed using multiple linear regression. The results show that price perception, sales promotion, and ease of use each have a positive and significant effect on direct booking decisions. Ease of use emerged as the strongest predictor (β = 0.368), followed by price perception (β = 0.333) and sales promotion (β = 0.261), with all significance levels at p < .001. The regression model was statistically significant and explained 70.7% of the variance in direct booking decisions (Adjusted R² = 0.707). These findings indicate that consumers evaluate direct booking based on both economic value and transactional convenience. Therefore, hotels should combine competitive pricing and targeted promotions with a seamless and user-friendly booking experience to strengthen direct booking performance and reduce reliance on OTAs.
Determinan Green Jobs Employability di Indonesia: Pengaruh Akses Pelatihan dan Pengalaman Proyek dengan Moderasi Potensial Market Demand Restu Andini; Eric Harianto
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.v8i4.530

Abstract

This study aims to analyze the effect of training access and project-based experience on green jobs employability, with potential market demand as a moderating variable. The transition toward a green economy has significantly increased the need for a workforce equipped with relevant competencies; however, there remains a gap between skill supply and industry demand. This research adopts a quantitative explanatory approach using Structural Equation Modeling (SEM-PLS) to examine causal relationships among variables. The population consists of fresh graduates, final-year students, vocational graduates, and early career workers who have participated in green jobs training, bootcamps, or internships in Indonesia. The sampling technique used was purposive sampling, with 216 respondents across Indonesia. The findings are expected to demonstrate that both training access and project experience positively influence green jobs employability. Furthermore, potential market demand plays a moderating role by strengthening the relationship between competency development and employability outcomes. This study contributes theoretically by integrating human capital theory and employability theory with labor market demand perspectives. Practically, this research reinforces the need for the development of the Indonesian National Work Competency Standards (SKKNI) for green workers, supporting green industries, and developing the capacity of Indonesia's green workforce.