cover
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 3 Documents
Search results for , issue "Vol. 3 No. 9 (2026): On Progress" : 3 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): On Progress
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): On Progress
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): On Progress
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.

Page 1 of 1 | Total Record : 3