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Journal of Economic, Business & Accounting Research
Published by Institute for Advanced Science, Social, and Sustainable Future
ISSN : -     EISSN : 30249813     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Economic, Business & Accounting Research (JEMBAR) is committed to encourage both theoretical research and its practice in the field of business economics, macroeconomics, and accounting. JEMBAR mainly promotes the application of empirical scientific works. However, the journal also consider publication of conceptual and state of the art contributions. Journal of Economic, Business & Accounting Research (JEMBAR) promotes the application of empirical scientific works. Its aim and scope includes the field of Economics, Business Management and Accounting, Human Resource Management, Financial Management, Operational and Strategic Management, Tourism, and Cooperatives.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 2: (January) 2026" : 5 Documents clear
A comparative earnings manipulation analysis using beneish m score and dechow f score: The case of ZSE a selected firm Mavengere, Kudakwashe
Journal of Economic, Business & Accounting Research Vol. 3 No. 2: (January) 2026
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v3i2.2026.2025

Abstract

Background: The study seeks to compare Beneish M Score and Dechow F score proficiency in financial statement fraud detection utilizing a selected Zimbabwe Stock Exchange listed manufacturing firm. Methods: A quantitative research approach was adopted for the study. The Dechow F Score model and Beneish M Score were utilised in the analysis of secondary data of the selected firm from 2011 to 2015 and during the hyperinflation period relevant financial information from 2021 to 2023. The findings were cross validated with Independent external auditor reports. Finding: There exists no fraudulent financial reporting utilising the F Score model from 2011 to 2015 as the F Score was less than 1. The M score attests to non-manipulation from 2011 to 2014, with 2015 -2.009 reveals manipulation of financials but relatively low risk. The year 2023 has an F Score of 1.151 which falls within the above normal risk category. The Independent Auditor Report (IAR) reveals unqualified audit opinion for the years 2021 and 2023. In the year 2022, IAR exposes a qualified audit opinion. The M Score reveals non manipulation in 2021 and 2023 but manipulation detected in 2022. The findings reveal the Beneish M Score has 87.5% accuracy with Dechow F Score 62.5% accuracy. Conclusion: The period under study from 2011 to 2015 and 2021 to 2023 were selected for the study due constant changes to local currency adoption for which relevant financial information was available. Novelty/Originality of this article: The study provides insight into earnings manipulation models (Beneish M Score and Dechow F Score) in normal economic environment as well as hyperinflation. During periods of hyperinflation, the Dechow F score signified financial statements were high risk validating false positives when compared to the Beneish M Score findings that were in line with IAR opinions.
Insurance claim settlement delays and their consequences for service quality and financial management Donneli, Erry
Journal of Economic, Business & Accounting Research Vol. 3 No. 2: (January) 2026
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v3i2.2026.2034

Abstract

Background: Delays in health insurance claim payments remain a persistent challenge for healthcare providers in Indonesia, particularly private clinics that rely heavily on insurance reimbursements for operational sustainability. Methods: This study employed a qualitative case-study approach at MMC using in-depth interviews with clinic managers, administrative staff, and medical personnel, supported by document analysis of insurance claims data from 2022–2023. Data were analyzed using thematic coding and triangulation techniques. Findings: The results indicate a declining proportion of claims paid within the agreed settlement period (N-1, defined as claims settled within one month after submission), alongside a significant increase in delayed claims, including claims settled after two months (N-2) and those exceeding two months (>N-2). Claim payment delays were primarily caused by incomplete medical records, limited administrative capacity, inadequate management information systems, and financial constraints on the insurer’s side. These delays disrupted clinic cash flow, delayed staff salary payments, constrained drug availability, and negatively affected service quality. Conclusion: Late payment of health insurance claims significantly undermines both financial stability and service quality at MMC (a private healthcare clinic in Mataram City, Indonesia). Strengthening administrative capacity, improving medical documentation completeness, and optimizing clinic–insurer coordination are critical strategies to mitigate claim delays and ensure sustainable healthcare service delivery. Novelty/Originality of this article: This study contributes novel insights by explicitly linking claim-settlement time categories (claims settled within one month, two months, and more than two months) with service quality implications at the clinic level, providing empirical evidence from Indonesia’s private healthcare sector.
Assessing behavioral determinants of Sharia gold investment intention: The roles of literacy, motivation, inclusivity, and risk perception Silaban, Angeline Natama; Fibranawa, Vina Ashima; Zainudin, Ahmad Rabbani
Journal of Economic, Business & Accounting Research Vol. 3 No. 2: (January) 2026
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v3i2.2026.2280

Abstract

Background: Indonesia has the second-largest Muslim population in the world, which provides a strong potential for the development of its sharia economy. However, in 2024, levels of sharia financial literacy and inclusivity remain low, with inclusivity lagging behind literacy. At the same time, sharia gold investment among young people is experiencing significant growth. This study aims to examine the influence of Islamic economic literacy, motivation, financial inclusivity, and risk perception on students’ interest in sharia gold investment at Universitas Gadjah Mada. Methods: This research applies a quantitative survey approach using a structured questionnaire with a five-point Likert scale. A total of 174 students were selected using purposive sampling. The data were analyzed using ordered logit regression with robust standard errors to determine which factors significantly affect students’ investment interest. Findings: The results show that Islamic economic literacy, motivation, financial inclusivity, and risk perception collectively influence students’ interest in sharia gold investment. However, only Islamic economic literacy and motivation have statistically significant positive effects, while financial inclusivity and risk perception do not show significant influence in the regression model. Conclusion: Improving Islamic economic literacy and strengthening students’ motivation are the most effective strategies to increase interest in sharia gold investment among young people. Novelty/Originality of this article: This study offers a comprehensive explanation of early-stage investment behavior by combining empirical survey data with inferential analysis, providing insights into the factors driving sharia investment interest in Indonesia’s developing Islamic finance market.
Readiness of regulation and cybercrime mitigation in syirkah-based securities crowdfunding for MSME acceleration Kohinoor, Putri Ruby; Putri, Devi Triananda Surya; Karmun, Anisa Nur Fatimah
Journal of Economic, Business & Accounting Research Vol. 3 No. 2: (January) 2026
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v3i2.2026.2295

Abstract

Background: This study addresses the urgent need for a robust legal and technical framework to support the acceleration of Micro, Small, and Medium Enterprises (MSMEs) through syirkah-based Securities Crowdfunding (SCF) in Indonesia. The modern economy's increasing reliance on information technology has created a new landscape for financial services, but this digitalization also introduces significant cyber risks that threaten the integrity and security of both investors and MSMEs. We  analyzed common cyber threats such as phishing, ransomware, and social engineering to identify key vulnerabilities within the SCF ecosystem. Methods: This article employs a comprehensive literature review to analyze the theoretical components of legal readiness and cybersecurity mitigation. The research procedure involved a systematic evaluation of various legal documents, academic literature, and official reports from government and cybersecurity agencies. Findings: The findings indicate that while Indonesia has established a foundational legal umbrella for Sharia SCF, the current regulatory framework remains general and normative, lacking detailed provisions on crucial technical aspects like dispute resolution mechanisms and optimal investor protection. Furthermore, cyber threats pose a  significant risk, as evidenced by a substantial number of cyber traffic anomalies in Indonesia's cyberspace. These threats are not merely technical but also ethical, directly conflicting with the Islamic principles of amanah (trust) and justice. Conclusion: This study concludes that a significant gap exists between the general legal framework and the detailed technical requirements needed to ensure security and trust in the digital era. Novelty/Originality of this article: The novelty of this research lies in its integrated approach, which combines an analysis of the legal and regulatory gaps with a comprehensive review of cybercrime threats, and frames both issues within the ethical principles of Islamic law. It also highlights the lack of research on cyber threats targeting the Linux operating system, particularly within the Indonesian fintech sector.
Antecedents and outcomes of green brand image: Perspectives from guests of DOT-accredited hotels Reveche, Victoria Madeleine B.; Tague, Junalyn M.; Maravilla, Vicente S.
Journal of Economic, Business & Accounting Research Vol. 3 No. 2: (January) 2026
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v3i2.2026.2321

Abstract

Background: Amid growing calls for environmental accountability in hospitality, this study explores how Green Brand Image mediates the relationship between perceived Green Brand Benefits both functional (e.g., eco-friendly operations) and emotional (e.g., environmental self-expression) and brand outcomes such as trust, loyalty, preference, and perceived sustainable corporate image. Drawing from associative network theory and the hierarchy of effects model, the study builds on recent literature emphasizing the cognitive and affective processes driving green consumer behavior. Methods: Data were collected from 260 guests who stayed at Department of Tourism (DOT)-accredited accommodations in Cebu City, Philippines. Using a structured survey and analyzed through Structural Equation Modeling (SEM). Findings: Study reveal that emotional benefits (β = 0.607, p <0.001) have a more substantial impact on Green Brand Image than functional benefits (β = 0.284, p <0.001). Green Brand Image significantly influences trust (β = 0.740), loyalty (β = 0.716), preference (β = 0.679), and sustainable corporate image (β = 0.743), all at p <0.001. Full mediation was confirmed across all pathways (H8a–H8h), suggesting that brand outcomes are realized only when green benefits are internalized through a credible and emotionally engaging brand image. These results validate the role of emotional engagement in sustainability marketing and highlight the image construct as a decisive conduit for influencing consumer behavior. Conclusion: The study concludes that hotels must combine authentic environmental initiatives with emotionally resonant storytelling to build consumer trust and long-term brand equity. Novelty/Originality of this article: The novelty of this study lies in empirically demonstrating the full mediating role of Green Brand Image in an emerging Southeast Asian tourism context, where green branding is still evolving.

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