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Contact Name
DEDDY IBRAHIM RAUF
Contact Email
deddyibrahim09@gmail.com
Phone
+6285299931836
Journal Mail Official
deddyibrahim09@gmail.com
Editorial Address
Jl. Batua Raya IX Lr. 3 No. 18a
Location
Kota makassar,
Sulawesi selatan
INDONESIA
(JUMPER)
ISSN : -     EISSN : 29883784     DOI : 10.59971/jumper
Journal Management & Economics Review : JUMPER is a journal for publishing research results on business decisions, processes and activities in actual business settings. Theoretical and empirical advances in buyer behavior, finance, organizational theory and behavior, marketing, risk and insurance and international business are regularly evaluated. Published for executives, researchers and scholars, the Journal helps apply empirical research to practical situations and theoretical findings to the realities of the business world.
Articles 5 Documents
Search results for , issue "Vol. 3 No. 9 (2026): March" : 5 Documents clear
The Effect of Green Accounting Practices, Environmental Performance, and Firm Size on Corporate Profitability Mayndarto, Eko Cahyo; Abdussamad, Zulkhaedir; Ikhyanuddin; Hakim
Journal Management & Economics Review (JUMPER) Vol. 3 No. 9 (2026): March
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v2i9.288

Abstract

This study examines the effect of green accounting practices, environmental performance, and firm size on corporate profitability. Amid increasing environmental concerns and regulatory pressures, firms are encouraged to integrate sustainability into their accounting and operational strategies. Using a quantitative explanatory research design, this study analyzes secondary panel data obtained from companies listed on the Indonesia Stock Exchange over the period 2020–2022. Corporate profitability is measured using return on assets, while green accounting practices are assessed through an environmental accounting disclosure index, environmental performance is measured using an environmental rating score, and firm size is proxied by the natural logarithm of total assets. Multiple linear regression analysis is employed to test the proposed hypotheses. The results indicate that green accounting practices have a positive and significant effect on corporate profitability, suggesting that transparent recognition of environmental costs enhances operational efficiency and stakeholder confidence. Environmental performance is also found to positively influence profitability, supporting the view that effective environmental management contributes to financial performance through reduced risk and improved reputation. Furthermore, firm size has a positive and significant effect on profitability, reflecting the role of organizational resources and economies of scale. Overall, the findings demonstrate that sustainability-oriented accounting and environmental practices can serve as strategic tools to enhance corporate profitability and long-term business sustainability.
Change Management in the Digital Era: Determinants of Successful Technology Adoption in Large Organizations Jayanto, Imam; Murthada; Mondigir, Stievanno Eucharisto A.; Woyongan, Patricia Rachel Tesalonika
Journal Management & Economics Review (JUMPER) Vol. 3 No. 9 (2026): March
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v2i9.896

Abstract

The rapid acceleration of digital transformation has compelled large organizations to adopt new technologies to enhance operational efficiency, competitiveness, and strategic agility. However, successful technology adoption remains a complex organizational challenge influenced by multiple structural and human factors. This study investigates the determinants of successful technology adoption in large organizations, focusing on five key variables: change readiness, leadership support, digital competency, organizational culture, and training effectiveness. Using a quantitative research design and structural equation modeling (SEM), data were collected from employees across large organizations undergoing digital transformation initiatives. The results reveal that change readiness has the strongest positive effect on technology adoption, followed by leadership support, digital competency, and training effectiveness. Organizational culture, while statistically significant, exhibits a comparatively weaker influence. These findings highlight that technology adoption is not merely a technical process but a multifaceted organizational change effort requiring psychological preparedness, competent leadership, continuous skill development, and a supportive culture. The study contributes to the growing body of digital transformation literature by offering an integrated model of adoption determinants and provides practical insights for leaders seeking to optimize technology implementation strategies. Overall, the research underscores the need for holistic change management approaches to ensure sustainable and effective technology adoption in the digital era.
Behavioral Biases, Digital Payment Adoption, and Personal Financial Planning: Evidence from Millennial and Gen Z Consumers Ali, M. Makhrus; Manap, Abdul; Suroso; Pratama, Vidya Ramadhan Putra
Journal Management & Economics Review (JUMPER) Vol. 3 No. 9 (2026): March
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i9.951

Abstract

The rapid growth of digital payment systems has transformed financial behavior among younger generations, particularly millennials and Generation Z (Gen Z). While digital payments offer convenience and efficiency, their widespread adoption raises concerns regarding behavioral influences and personal financial planning. This study examines the relationships among behavioral biases, digital payment adoption, and personal financial planning among millennial and Gen Z consumers. Using a quantitative research design, data were collected through a structured survey of 320 respondents who actively use digital payment services. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test direct, mediating, and generational effects. The results indicate that behavioral biases significantly and negatively affect personal financial planning, while positively influencing digital payment adoption. Digital payment adoption is also found to have a significant negative effect on personal financial planning and partially mediates the relationship between behavioral biases and financial planning. Furthermore, multi-group analysis reveals that these negative effects are stronger among Gen Z consumers compared to millennials. These findings contribute to the behavioral finance and fintech literature by highlighting the psychological mechanisms through which digital payment systems influence financial planning. Practically, the study emphasizes the need for behavioral-based financial education and digital payment design features that promote mindful spending and long-term financial discipline among younger generations.
Consumer Perceptions of Dynamic Pricing in the Electronics Industry: A Case in Makassar City Arif, Hery Maulana
Journal Management & Economics Review (JUMPER) Vol. 3 No. 9 (2026): March
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i9.674

Abstract

Dynamic pricing has proliferated across global electronics retail, yet consumer responses to this practice remain critically underexplored in emerging economies. This qualitative study examines consumer perceptions of dynamic pricing in Makassar City's electronics retail sector, conducted through 27 in-depth interviews and 7 focus group discussions involving 76 participants, and analyzed using reflexive thematic analysis. Five interconnected themes emerged: (1) fragmented awareness—consumers recognize price fluctuations but misattribute them to external economic forces rather than deliberate retailer strategies; (2) conditional fairness—cost-justified variations are acceptable, whereas opaque algorithmic personalization triggers strong unfairness judgments; (3) emotional ambivalence oscillating between excitement at price decreases and betrayal at unexpected increases; (4) strategic decision paralysis manifesting as purchase postponement and compulsive price monitoring; and (5) systematic trust erosion transforming loyal customers into price-sensitive switchers and generating retaliatory negative word-of-mouth. The study introduces the "ignorance dividend"—temporary retailer advantages derived from consumer unawareness that carry substantial latent backlash risks as digital literacy spreads—and documents a dynamic pricing paradox wherein algorithmic optimization paradoxically contracts rather than expands demand. A digital literacy divide further creates de facto price discrimination, favoring sophisticated consumers while leaving vulnerable populations subject to unrecognized exploitation. Theoretically, this research challenges the universality of Western fairness models, demonstrating that fairness perceptions are fundamentally context-dependent and culturally contingent. Practically, the findings call for transparency-enhancing pricing strategies and regulatory frameworks that address information asymmetries in digitally-mediated commerce, affirming that sustainable competitive advantage derives from trust-based relationships rather than short-term algorithmic exploitation.
The Role of Teacher Professional Development, Instructional Leadership, and Organizational Culture on Teaching Performance Suwarna, A. Idun; Ali, M. Makhrus; Destari, Dina; Ilyas
Journal Management & Economics Review (JUMPER) Vol. 3 No. 9 (2026): March
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i9.965

Abstract

Teacher performance plays a crucial role in determining the quality of teaching and learning in schools. Improving teaching performance requires not only individual teacher competence but also supportive leadership, continuous professional development, and a positive organizational environment. This study aims to examine the roles of teacher professional development, instructional leadership, and organizational culture in influencing teaching performance. Using a quantitative approach, data were collected through a structured questionnaire from teachers in formal educational institutions. The data were analyzed using Structural Equation Modeling with the Partial Least Squares technique (SEM-PLS). The results indicate that teacher professional development, instructional leadership, and organizational culture each have a positive and significant effect on teaching performance. Among these factors, instructional leadership emerged as the strongest predictor, highlighting the central role of school leaders in shaping instructional quality. Teacher professional development was also found to significantly enhance teaching performance by improving instructional competence and professional capacity, while organizational culture contributed by fostering collaboration, trust, and shared commitment among teachers. These findings suggest that teaching performance can be effectively enhanced through an integrated approach that aligns professional learning opportunities, leadership practices, and supportive organizational cultures. The study offers practical implications for school leaders and policymakers in designing strategies to improve teacher effectiveness and educational quality.

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