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 151 Documents
The Influence of Education Level, Income Level, Taxpayer Awareness, Social Environment, and Tax Sanctions on Taxpayer Compliance in Paying Land and Building Tax in 2021 : Case Study in Dolopo District, Madiun Regency Susanto; Hartono, Sri; Wijianto
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10 (2026): April
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10.968

Abstract

This study aims to analyze the effect of Education Level, Income Level, Taxpayer Awareness, Social Environment, and Tax Sanctions on Land and Building Taxpayer Compliance in Dolopo District, Madiun Regency. This research is classified as quantitative research. The population in this study consists of all Land and Building Taxpayers who have Land and Building Tax objects in the Dolopo District, Madiun Regency. The technique of determining the sample is non-probability sampling, using purposive sampling. The number of samples in this study was 100 respondents, calculated using the Slovin formula. The method of data analysis in this study is multiple linear regression analysis, which was performed using SPSS version 25. The results of the study show that Education Level, Income Level, Taxpayer Awareness, Social Environment, and Tax Sanctions have a significant positive effect on Land and Building Taxpayer Compliance. Simultaneously, Education Level, Income Level, Taxpayer Awareness, Social Environment, and Tax Sanctions have a significant positive effect on Land and Building Taxpayer Compliance.
The Role of Corporate Governance, Earnings Management, and Financial Transparency on Investor Trust Mayndarto, Eko Cahyo; Permana, Setia; Kurniati, Ira; Septiatin, Aziz
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.978

Abstract

This study examines the role of corporate governance, earnings management, and financial transparency in influencing investor trust among publicly listed companies. In increasingly competitive and information-sensitive capital markets, investor trust represents a critical determinant of market stability and firm valuation. Using a quantitative explanatory research design and panel data analysis of firms listed on the Indonesia Stock Exchange during the 2020–2024 period, this study investigates the direct effects of governance mechanisms, discretionary accrual practices, and disclosure transparency on investor confidence. The results indicate that corporate governance has a positive and significant effect on investor trust, suggesting that effective oversight and accountability mechanisms enhance financial reporting credibility. Financial transparency demonstrates the strongest positive influence, confirming that clear, comprehensive, and timely disclosures substantially reduce information asymmetry and strengthen investor confidence. Conversely, earnings management is found to negatively and significantly affect investor trust, indicating that manipulative reporting practices undermine perceived reliability and increase investment risk. The model explains a substantial proportion of the variance in investor trust, emphasizing the importance of governance quality and reporting integrity in capital market performance. These findings highlight that firms seeking to sustain long-term investor confidence must strengthen governance structures, minimize opportunistic earnings manipulation, and enhance transparency in financial reporting practices.
The Influence of Entrepreneurial Orientation, Innovation Capability, and Risk-Taking on Business Performance Subroto, Agus Andi; Arijanti, Susi; Panjaitan, Ingrid; Purba, Ika Rosenta
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10 (2026): April
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10.979

Abstract

This study examines the influence of entrepreneurial orientation, innovation capability, and risk-taking on business performance among small and medium enterprises (SMEs). Grounded in the Resource-Based View and dynamic capabilities theory, the research investigates how strategic orientation and organizational capabilities contribute to firm performance in competitive and uncertain business environments. A quantitative explanatory approach was employed using survey data collected from 210 SME owners and managers. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess both measurement and structural models. The findings reveal that entrepreneurial orientation, innovation capability, and risk-taking each have a positive and significant effect on business performance. Among these variables, innovation capability emerged as the strongest predictor, indicating that the ability to develop and implement new ideas, technologies, and processes plays a crucial role in enhancing firm outcomes. Entrepreneurial orientation significantly contributes by fostering proactive and innovative strategic behavior, while risk-taking supports performance through calculated engagement in uncertain opportunities. Collectively, the three variables explain a substantial proportion of variance in business performance, demonstrating the importance of integrating entrepreneurial mindset, innovation processes, and strategic risk behavior. The study provides theoretical contributions by offering an integrated framework of strategic drivers of performance and practical implications for SME managers seeking sustainable competitive advantage.
The Influence of Teaching Competence, Learning Motivation, and Learning Environment on Students’ Academic Achievement Amaliah; Muarif, Ibnu; Sariwardani, Andriani; Rusdi, Muhammad
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.980

Abstract

This study examines the influence of teaching competence, learning motivation, and learning environment on students’ academic achievement. Using a quantitative explanatory research design, data were collected from 250 students through structured questionnaires and academic performance records. The data were analyzed using Structural Equation Modeling (SEM) to examine both direct and indirect relationships among variables. The results indicate that teaching competence, learning motivation, and learning environment significantly and positively affect students’ academic achievement. Among these variables, learning motivation was identified as the strongest predictor of academic performance. Furthermore, teaching competence and learning environment were found to significantly influence learning motivation, which in turn mediates their effects on academic achievement. The model explains 62% of the variance in academic achievement, demonstrating strong explanatory power. These findings highlight the importance of enhancing teacher competence, fostering student motivation, and creating supportive learning environments to improve educational outcomes. The study provides practical implications for educators, school administrators, and policymakers in designing strategies that promote academic excellence.
Influence of Strategic Leadership, Entrepreneurial Orientation, and Flexibility Strategy on the Performance of Digital Start-Up in Indonesia Syamsulbahri; Bardai, Barjoyai; Aljounaidi, Abdoulrahman; Ateik, Alharath; Baker, Mukhtar Idris Abu
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.982

Abstract

This study examines the influence of strategic leadership, entrepreneurial orientation, and flexibility strategy on the performance of digital start-ups in Indonesia. Grounded in dynamic capabilities theory, the research investigates both the direct and indirect relationships among these constructs, including the mediating role of entrepreneurial orientation and the moderating role of flexibility strategy. A quantitative approach was employed using a cross-sectional survey of 187 founders, CEOs, and senior managers of digital start-ups across various sectors in Indonesia. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results reveal that strategic leadership, entrepreneurial orientation, and flexibility strategy each have a positive and significant effect on digital start-up performance. Entrepreneurial orientation emerges as the strongest direct predictor of performance and partially mediates the relationship between strategic leadership and performance. Additionally, flexibility strategy significantly strengthens the relationship between entrepreneurial orientation and performance, indicating that adaptive capability enhances the effectiveness of entrepreneurial initiatives. The model explains a substantial proportion of variance in start-up performance, demonstrating strong predictive power. The findings highlight the importance of integrating visionary leadership, entrepreneurial strategic posture, and organizational flexibility to achieve sustainable competitive advantage in Indonesia’s dynamic digital economy. This study contributes to entrepreneurship and strategic management literature by offering an integrated framework for understanding digital start-up performance in emerging markets and provides practical implications for founders, managers, and policymakers seeking to strengthen the digital entrepreneurial ecosystem.
The Effect of Dynamic Capability, Strategic Innovation, and Market Orientation on Competitive Advantage of MSMEs in Culinary Sector Djafri, Novianty; Laksmi, Noorhani Dyani; Damana, I Ketut; Suharto, Bambang
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.991

Abstract

This study examines the effect of dynamic capability, strategic innovation, and market orientation on competitive advantage among Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector. In an increasingly dynamic and competitive business environment, culinary MSMEs must develop adaptive and market-driven strategies to sustain superior performance. Drawing upon dynamic capability theory and market orientation perspectives, this research proposes an integrated framework to explain how internal capabilities and external market responsiveness contribute to competitive advantage. A quantitative explanatory research design was employed, using survey data collected from 210 culinary MSME owners and managers. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that dynamic capability, strategic innovation, and market orientation each have a positive and significant effect on competitive advantage. Strategic innovation emerges as the strongest direct predictor of competitive advantage. Furthermore, strategic innovation partially mediates the relationship between dynamic capability and competitive advantage, while market orientation significantly moderates the relationship between dynamic capability and strategic innovation. The model explains 67.2% of the variance in competitive advantage, indicating substantial explanatory power. These findings suggest that sustainable competitiveness in culinary MSMEs is achieved through the integration of adaptive capabilities, continuous innovation, and strong market responsiveness. The study contributes to strategic management literature by clarifying the interplay among dynamic capability, innovation strategy, and market orientation in enhancing MSME competitiveness, while also offering practical implications for entrepreneurs and policymakers.
The Role of Financial Access, Entrepreneurial Education, and Social Capital on SME Growth Wuryanti, Lestari; Golam, Mohamad Yusuf; Wangania, Diana; Tarandung, Christian
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.992

Abstract

This study examines the role of financial access, entrepreneurial education, and social capital in influencing SME growth. Small and Medium Enterprises (SMEs) play a critical role in economic development, yet many face significant barriers to sustainable expansion, particularly in terms of capital constraints, limited managerial capability, and weak business networks. Using a quantitative research design with a cross-sectional survey of 210 SME owners and managers, this study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the proposed hypotheses. The results indicate that financial access, entrepreneurial education, and social capital all have positive and significant effects on SME growth. Among these variables, entrepreneurial education emerges as the strongest predictor, highlighting the central role of human capital in enhancing business performance. Furthermore, the findings reveal that entrepreneurial education partially mediates the relationship between financial access and SME growth, suggesting that financial resources generate greater impact when accompanied by managerial knowledge and skills. The structural model explains 67% of the variance in SME growth, demonstrating substantial explanatory power. These findings imply that SME development policies should adopt an integrated approach that combines improved financial inclusion, entrepreneurship education programs, and strengthened networking opportunities to foster sustainable business expansion. This study contributes to the literature by providing a comprehensive framework that integrates financial, human, and social capital perspectives in explaining SME growth.
The Influence of Learning Media Utilization, Critical Thinking Skills, and Student Motivation on Learning Effectiveness Sariwardani, Andriani; Lestari, Eka Noviani; Lestari, Wiwi Widya; Komalawati
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.993

Abstract

This study aims to examine the influence of learning media utilization, critical thinking skills, and student motivation on learning effectiveness. Using a quantitative explanatory research design, data were collected from 200 students through structured questionnaires measured on a five-point Likert scale. The data were analyzed using multiple linear regression analysis to determine both partial and simultaneous effects among variables. The results reveal that learning media utilization has a positive and significant effect on learning effectiveness, indicating that well-integrated instructional media enhance students’ understanding and engagement. Critical thinking skills also show a positive and significant influence, suggesting that students with stronger analytical and evaluative abilities achieve more effective learning outcomes. Furthermore, student motivation emerges as the most dominant variable affecting learning effectiveness, demonstrating that motivated students are more persistent, engaged, and successful in achieving learning objectives. Simultaneously, the three independent variables significantly influence learning effectiveness, explaining 52.3% of its variance. These findings highlight the importance of integrating innovative learning media, fostering higher-order thinking skills, and strengthening student motivation to achieve optimal educational outcomes. The study provides practical implications for educators and institutions in designing holistic and student-centered instructional strategies to enhance learning effectiveness.
Influence of Principal Leadership, Work Motivation, and Job Satisfaction on Teachers' Performance Sariwardani, Andriani; Yuliawati, Ifat; Afifah, Ipah; Rianti, Mita
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.994

Abstract

This study aims to analyze the influence of principal leadership, work motivation, and job satisfaction on teachers’ performance. A quantitative approach with an explanatory research design was employed to examine both partial and simultaneous relationships among the variables. Data were collected through structured questionnaires distributed to 150 teachers using proportionate stratified random sampling. The data were analyzed using multiple linear regression analysis. The results indicate that principal leadership has a positive and significant effect on teachers’ performance. Work motivation was found to be the most dominant factor influencing performance, demonstrating that teachers with higher levels of intrinsic and extrinsic motivation tend to exhibit better instructional effectiveness and professional responsibility. Job satisfaction also significantly affects teachers’ performance, suggesting that teachers who experience favorable work conditions and organizational support are more likely to perform optimally. Simultaneously, principal leadership, work motivation, and job satisfaction significantly influence teachers’ performance, explaining 50.7% of the variance. These findings highlight the importance of strengthening school leadership practices, enhancing teacher motivation, and improving job satisfaction to achieve sustainable improvements in educational performance. The study provides practical implications for school administrators and policymakers in developing integrated strategies to enhance teacher effectiveness.
The Effect of Price Perception and Discount Strategy on Customer Satisfaction and Customer Loyalty Wijayanthi, Ida Ayu Trisna; Brahmanta, Ida Bagus Angga; Setiyarti, Tettie
Journal Management & Economics Review (JUMPER) Vol. 3 No. 10. 1 (2026): Special Issue: Call For Paper JUMPER
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i10. 1.995

Abstract

This study aims to examine the effect of price perception and discount strategy on customer satisfaction and customer loyalty, with customer satisfaction serving as a mediating variable. In today’s competitive business environment, pricing and promotional strategies play a crucial role in influencing consumer behavior and long-term relationship sustainability. This research adopts a quantitative approach using a cross-sectional survey design. Data were collected from 268 respondents who had experience purchasing products or services involving discount promotions within the last six months. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct and indirect relationships among variables. The results indicate that price perception and discount strategy have positive and significant effects on customer satisfaction. Furthermore, price perception, discount strategy, and customer satisfaction significantly influence customer loyalty. Among these variables, customer satisfaction demonstrates the strongest effect on customer loyalty. Mediation analysis reveals that customer satisfaction partially mediates the relationship between price perception and customer loyalty, as well as between discount strategy and customer loyalty. These findings highlight the importance of balancing fair pricing and strategic discount programs to enhance customer satisfaction, which ultimately fosters sustainable customer loyalty. The study contributes to marketing literature by integrating pricing perception and promotional strategy within a comprehensive loyalty framework and provides managerial insights for developing effective pricing and relationship marketing strategies.