Journal of Economic, Business & Accounting Research
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.
Articles
30 Documents
<![CDATA[The effect of local original revenue (PAD), special allocation fund (DAK) and general allocation fund (DAU) on capital expenditure in Bengkulu Province ]]>
<![CDATA[Mayasari, Citra]]>;
<![CDATA[Fadli]]>
<![CDATA[ Journal of Economic, Business & Accounting Research Vol. 2 No. 1: (July) 2024 ]]>
Publisher : <![CDATA[Institute for Advanced Science Social, and Sustainable Future ]]>
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DOI: 10.61511/jembar.v2i1.2024.794
<![CDATA[Background: The implementation of regional autonomy will directly affect the regional financial financing, management and supervision system. The regional financing system in the context of regional autonomy is one of the most important aspects. To realize this, regional governments have rights and obligations over regional finances in organizing their regional government. Therefore, the regional government creates a Regional Revenue and Expenditure Budget/Anggaran Pendapatan dan Belanja Daerah (APBD) as an annual regional financial plan that is determined through Regional Regulations. APBD contains regional government revenues and expenditures in a certain period. This research aims to prove whether there is an influence of Regional Original Income, General Allocation Funds, and Special Allocation Funds on capital expenditure of district/city governments in Bengkulu Province. Method: This research uses samples from the financial reports of district/city governments throughout Bengkulu Province which have been audited by the Republic of Indonesia Financial Audit Agency/Badan Pemeriksa Keuangan Republik Indonesia (BPK) from 2019-2022. Finding: Theoretically, it is hoped that this research will be useful as material for building new concepts and can be useful as a reference for further research. A limitation in this research is the availability of data or reports needed to carry out this research. So, researchers look for data or reports on other websites which takes quite a long time. Conclusion: The results of this study indicate that the Regional Original Income and Special Allocation Fund variables have no effect on capital expenditure, and the General Allocation Fund variable has an effect on capital expenditure. Novelty/Originality of this study: This study presents a comprehensive analysis of the influence of Local Revenue, General Allocation Fund, and Special Allocation Fund on capital expenditure in districts/cities in Bengkulu Province from 2019-2022. The results of this study provide new insights into the dynamics of regional finance in the context of regional autonomy in Bengkulu Province, which can be used as a reference for optimizing regional budgets in the future.]]>
<![CDATA[The influence of psychological capital on innovative work behavior in islamic bank employees X ]]>
<![CDATA[Rezky, Alina Tivta]]>
<![CDATA[ Journal of Economic, Business & Accounting Research Vol. 2 No. 1: (July) 2024 ]]>
Publisher : <![CDATA[Institute for Advanced Science Social, and Sustainable Future ]]>
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DOI: 10.61511/jembar.v2i1.2024.801
<![CDATA[Background: In the face of intense business competition, organizations need continuous innovation in technology and services to remain competitive. This study explores how psychological capital—including self-efficacy, optimism, hope, and resilience—influences innovative work behaviour in the Islamic banking sector in Indonesia. This study aims to look at the effect of psychological capital on innovative work behaviors in employees of Bank Syariah X. Method: The sample used in the study was 135 employees working at Bank Syariah X. Innovative Work Behavior was measured using Innovative Work Behavior Indonesia version (2014). Psychological capital was measured using Psychological capital Questionnaire-24 (PCQ-24) (2007) with reliability coefficient 0.87. Findings: The results showed that two components of psychological capital significantly influence the behavior of innovative work, namely self efficacy (β = 0.33, R2 = 0.21, p = 0.00) and hope (β = 0.21, R2 = 0.03, p = 0.00). Conclusion: This suggests that the components of self efficacy was the biggest influence on the innovative work behavior among employees who work at the Bank Syariah X. Novelty/Originality of this study: This research framework provides practical and measurable strategies that can be implemented by HR managers in the Islamic banking sector to drive innovation, improve employee performance, and ultimately enhance organizational competitiveness in the dynamic financial industry.]]>
<![CDATA[How can emotional intelligence organizations improve job performance of job candidates? ]]>
<![CDATA[Nadhita, Galuh]]>;
<![CDATA[Mugiarso, Heru]]>;
<![CDATA[Mulawarman]]>
<![CDATA[ Journal of Economic, Business & Accounting Research Vol. 2 No. 1: (July) 2024 ]]>
Publisher : <![CDATA[Institute for Advanced Science Social, and Sustainable Future ]]>
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DOI: 10.61511/jembar.v2i1.2024.818
<![CDATA[Background: Prospective workers need to have good work performance to be able to increase competitiveness and work productivity. Candidates who have the ability to monitor their emotions will find it easier to achieve good performance. Therefore, the purpose of this study was to determine the effect of emotional intelligence organizations to work performance of prospective workers. Methods: Quantitative method was used in this study with ex post facto as the research design. The subjects of this study were 155 trainees at Semarang Job Training Center 1 class of 2023. In this study, the hypothesis was tested using a simple linear regression test. Finding: This study found the level of organizational emotional intelligence of trainees is in the low category, the level of job performance is in the low category, and emotional intelligence organizations has a positive influence on the job performance of trainees. This research found that trainees with high emotional intelligence at work have good performance, and vice versa. Conclusion: Further researchers can use other methods to obtain more comprehensive results and add or change other variables relevant to job performance. This reaserch suggest that career guidance services play a crucial role in enhancing job performance for job candidates. Novelty/Originality of this study: This study provides a new perspective on the importance of organizational emotional intelligence in improving the job performance of prospective workers. This study offers insights that can be directly applied in developing training programs at the Job Training Center, focusing on improving emotional intelligence to increase the competitiveness and productivity of prospective workers in a competitive labour market.]]>
<![CDATA[Analysis of the effectiveness and efficiency of village fund management in Padaloang Village, Dua Pitue Sub-District, Sidenreng Rappang Regency ]]>
<![CDATA[Kurniawan]]>;
<![CDATA[Fadlina]]>;
<![CDATA[Iqbal, Muhammad]]>
<![CDATA[ Journal of Economic, Business & Accounting Research Vol. 2 No. 1: (July) 2024 ]]>
Publisher : <![CDATA[Institute for Advanced Science Social, and Sustainable Future ]]>
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DOI: 10.61511/jembar.v2i1.2024.967
<![CDATA[Background: This study aims to identify and analyze the level of effectiveness and efficiency of village funds from 2020 to 2022 in Padaloang Village, Dua Pitue Sub-District, Sidenreng Rappang Regency. Methods: The research method used is qualitative with a narrative approach. The data sources used are secondary data, which were analyzed using the effectiveness and efficiency ratios, and primary data in the form of interview results, which were analyzed using effectiveness and efficiency measurements. Findings: The study results show that the analysis of the effectiveness of village fund management in Padaloang Village from 2020 to 2022 indicates stable development. Each year, the average village fund management level reaches 96%. Conclusion: This indicates that the financial management of Padaloang Village is considered effective, with the calculation results exceeding 90% and the interview results also aligning with the effectiveness measurements used. Novelty/Originality of this article: The efficiency analysis shows that the management of village funds in Padaloang Village experienced a decline during the 2020—2022 period. The average efficiency level of Padaloang Village's financial management during this period was 97,80%, indicating less efficiency because the value is less than 100%, but the interview results show alignment with the efficiency measurements used. These results indicate that the village government still uses its budget less efficiently but effectively. This shows that the objectives can be achieved but with relatively high resources.]]>
<![CDATA[Management of natural disasters in the environment PT. Mutiara Masyhur Sejahtera with the formation of an emergency response team ]]>
<![CDATA[Amukti, Bintang]]>;
<![CDATA[Efendi, Mohamad Fran]]>;
<![CDATA[Ahsanuddin, Cundik]]>;
<![CDATA[Budi, Andyka Setyo]]>;
<![CDATA[Nareswara, Kharisma]]>
<![CDATA[ Journal of Economic, Business & Accounting Research Vol. 2 No. 1: (July) 2024 ]]>
Publisher : <![CDATA[Institute for Advanced Science Social, and Sustainable Future ]]>
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DOI: 10.61511/jembar.v2i1.2024.981
<![CDATA[Background: Sidoarjo Regency, East Java, is often hit by tornadoes that cause material losses and injuries, especially at PT. Mutiara Masyhur Sejahtera located in Sidoarjo. This phenomenon encourages the need to improve disaster preparedness and response. Method: This study uses a qualitative descriptive approach with primary data collection through direct observation and in-depth interviews with the company's Project Manager. Secondary data covering organizational structure and number of employees are also used. Data is analyzed through a reduction process to ensure relevant and accurate information. Findings: Although PT. Mutiara Masyhur Sejahtera already has fire protection equipment, such as Light Fire Extinguishers, but there is no system or policy that regulates emergency response management for fires or other disasters. Forming an Emergency Response Team and creating Procedures and Work Instructions (IKA) regarding Emergency Response are needed as a reference when an emergency occurs. Conclusion: To improve disaster preparedness, companies must equip themselves with an occupational safety and health management system that regulates all compliance related to K3 aspects. This aims to prevent work accidents and occupational diseases, reduce the negative impact of disasters and improve overall work safety. Novelty/Originality of this study: This study presents a new approach to improving disaster preparedness in the private sector, especially for companies operating in disaster-prone areas such as Sidoarjo. This study proposes the integration of an occupational safety and health management system (OHSMS) with a particular focus on disaster emergency response management, which can be a model for other companies in improving disaster resilience.]]>
<![CDATA[Analysis of factors that influence consumers’ purchase intention of electric cars: Economic and business perspectives in emerging markets ]]>
<![CDATA[Kusuma, Anak Agung Ngurah Abidzarr Dipo]]>;
<![CDATA[Kusumastuti, Ratih Dyah]]>
<![CDATA[ Journal of Economic, Business & Accounting Research Vol. 2 No. 2: (January) 2025 ]]>
Publisher : <![CDATA[Institute for Advanced Science Social, and Sustainable Future ]]>
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DOI: 10.61511/jembar.v2i2.2025.1143
<![CDATA[Background: This study aims to determine the factors influencing consumer purchase intention for electric cars in Jabodetabek. Method: This quantitative research analyzes data collected from 150 respondents through surveys. The respondents in this study are individuals with knowledge of electric car products and reside in Jabodetabek. The data in this study were analyzed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) method. Finding: The results of this study indicate that attitude, perceived behavioral control, cognitive status, and monetary incentive policy significantly influence on purchase intention. However, subjective norm and product attributes do not show a significant influence. Conclusion: Additionally, the results of this study indicate that monetary incentive policy has the strongest influence on purchase intention. Novelty/Originality of this article: This study provides a novel insight into consumer purchase intention for electric cars in Jabodetabek by identifying monetary incentive policy as the most influential factor, while challenging the significance of subjective norms and product attributes.]]>
<![CDATA[Sustainable tourism development strategy: Integration of environmental, social, and economic sustainability in business and economic research ]]>
<![CDATA[Manggaprouw, Ramayana Edilio]]>;
<![CDATA[Wurarah, Rully Novie]]>;
<![CDATA[Mustiah, Djumiati]]>
<![CDATA[ Journal of Economic, Business & Accounting Research Vol. 2 No. 2: (January) 2025 ]]>
Publisher : <![CDATA[Institute for Advanced Science Social, and Sustainable Future ]]>
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DOI: 10.61511/jembar.v2i2.2025.1216
<![CDATA[Background: Tourism development in Kabui Bay, Raja Ampat, faces unique challenges in integrating local economic interests with environmental and social sustainability. Methods: This study evaluates the tourism potential in Kabui Bay by focusing on implementing ecotourism principles and local community participation. The study identified key factors that influence sustainable tourism development through a qualitative methodology that included in-depth interviews, field observations, and document analyses. Findigns: The results showed that although Kabui Bay has excellent potential as an ecotourism destination, there is an urgent need for sustainable infrastructure development, capacity building of local communities, and effective marketing strategies to attract tourists. Conclusion: The research recommends closer cooperation between government stakeholders, the private sector, and local communities to ensure that tourism development brings equitable economic benefits while maintaining the cultural values and natural wealth of Kabui Bay. Novelty/Origanality of this article: This study uniquely highlights the integration of ecotourism principles with local community participation in Kabui Bay, emphasizing the need for sustainable infrastructure and strategic collaboration for balanced tourism development.]]>
<![CDATA[Impact of factors influencing capital structure: An analysis of the literature on public companies in emerging markets ]]>
<![CDATA[Ndruru, Fangandrododo]]>;
<![CDATA[Ananda, Puteri]]>
<![CDATA[ Journal of Economic, Business & Accounting Research Vol. 2 No. 2: (January) 2025 ]]>
Publisher : <![CDATA[Institute for Advanced Science Social, and Sustainable Future ]]>
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DOI: 10.61511/jembar.v2i2.2025.1383
<![CDATA[Background: Capital structure is an important element in corporate financial management, especially for public companies in emerging markets. This study aims to analyze the factors that influence capital structure with a qualitative approach, using data from the financial statements of companies listed on the Indonesia Stock Exchange. Methods: Through content analysis and synthesis of findings from various sources, this study identifies key themes relating to profitability, firm size, liquidity, and asset structure as determinants in financing decision-making. Findings: The results suggest that firms in emerging markets should consider the balance between debt and equity to maximize value and financial stability. Trade-off and Pecking Order theories become the foundation for understanding how firms can achieve an optimal capital structure. Conclusion: The selection of the proper capital structure affects not only the performance and value of the company but also its competitiveness in a dynamic market. Novelty/Originality of the Article: This study is expected to make a significant contribution to the literature on capital structure and financial management, as well as provide practical recommendations for companies in making better financing decisions.]]>
<![CDATA[The influence of two-factor theory on employee retention: The mediating role of organizational citizenship behavior and the moderating role of leader-member exchange in business management ]]>
<![CDATA[Amodia, Justine B.]]>;
<![CDATA[Visitacion, Roberto H.]]>
<![CDATA[ Journal of Economic, Business & Accounting Research Vol. 2 No. 2: (January) 2025 ]]>
Publisher : <![CDATA[Institute for Advanced Science Social, and Sustainable Future ]]>
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DOI: 10.61511/jembar.v2i2.2025.1388
<![CDATA[Background: Globally, firms face a crucial problem with employee retention since it has a big impact on their sustainability, profitability, and productivity. The goal of this study is to propose management interventions that may be implemented to improve employee retention of medical representatives by assessing the Two-factor variables that affect it using Partial Least Squared Structual Equation Modeling. Methods: As part of the research approach, a thorough analysis of existing literatures and studies on employee retention, including scholarly journals was conducted. In the context of investigated study, the findings indicate that employee retention is significantly and positively influenced by factors such as compensation and benefits and promotion. The mediation effect of Organizational Citizenship Behavior to the relationship of compensation and benefits and employee retention; and promotion and employee retention is found not significant. Findings: The results of the study also showed that Leader-Member Exchange positively and significantly moderates the relationship between coworker relations and employee retention; and working conditions and employee retention. Conclusion: The study concludes that employee retention is a complex problem that needs a comprehensive approach to effectively solve. Although other Two-factor variables did not demonstrate a strong correlation with employee retention, this does not imply that they are not meaningful. It is possible that in the circumstances of the study under investigation, promotions, pay, and benefits are more strongly associated with employee retention. To learn more about this connection, future research may examine what constitutes high-quality LMX and how organizations might promote a favorable culture between leaders and employees. Novelty/Originality of this Study: This study contributes to understanding the specific factors influencing employee retention in the context of medical representatives, with an emphasis on the moderating role of Leader-Member Exchange and its effect on coworker relations and working conditions.]]>
<![CDATA[Community development for MSMEs on improving financial inclusion ]]>
<![CDATA[Taufan, Bayu Adi]]>;
<![CDATA[Maqvira]]>
<![CDATA[ Journal of Economic, Business & Accounting Research Vol. 2 No. 2: (January) 2025 ]]>
Publisher : <![CDATA[Institute for Advanced Science Social, and Sustainable Future ]]>
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DOI: 10.61511/jembar.v2i2.2025.1470
<![CDATA[Background: Positioned as the bedrock of Indonesia's economic resilience, Micro, Small, and Medium Enterprises (MSMEs) stand out as a focal point for the Indonesian government's efforts to fortify the nation's economy. The inexorable march of the Fourth Industrial Revolution requires adaptive measures by MSMEs to ensure their survival. Methods: The research examines the financial literacy levels within a community development program initiated by a financial institution, with a specific focus on the micro-business segment. Moreover, using SWOT analysis, an assessment of the community development program implemented by one of the financial institutions in Indonesia was conducted through which micro-entrepreneurs have succeeded in improving financial literacy, one of which is by having a bank account. Findings: The empowerment strategy involves imparting financial knowledge and acquainting MSME communities with digital platforms to foster their growth. Financial literacy is very important to accelerate the reach and bring financial facilities closer to the community in the form of additional capital from microcredit. Conclusion: To accelerate this process, community development initiatives and capacity-building programs for Micro and Small enterprise actors become essential, aiming to elevate their proficiency in business management, enhance production competitiveness, streamline small business enterprise management, and fulfill the evolving marketing needs of micro-business actors. Novelty/Originality of the Article: This article emphasizes the importance of financial literacy in facilitating the access to microcredit, helping micro-businesses gain financial knowledge and resources to improve their operations and sustainability.]]>
