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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 42 Documents
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A comparative earnings manipulation analysis using beneish m score and dechow f score: The case of a ZSE selected firm Kudakwashe Mavengere
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 Erry Donneli
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 Angeline Natama Silaban; Vina Ashima Fibranawa; Ahmad Rabbani Zainudin
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 MSMEs acceleration Putri Ruby Kohinoor; Devi Triananda Surya Putri; Anisa Nur Fatimah Karmun
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 Victoria Madeleine B. Reveche; Junalyn M. Tague; Vicente S. Maravilla
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.
Factors influencing online return intention mediated by post-purchase dissonance: A study of shopee users during double-date promotional campaigns Elmyana Fatikhasari; Nissa Ghulma Ratnasari
Journal of Economic, Business & Accounting Research Vol. 4 No. 1: (July) 2026
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v4i1.2026.3702

Abstract

Background: High-intensity promotional campaigns like "double-date" sales have significantly increased product returns in e-commerce, posing logistical and environmental challenges. This study examines the drivers of Online Return Intention (ORI) among Shopee users in Java Island, Indonesia. Methods: Using a quantitative approach, data were collected from 163 respondents in Java via purposive sampling. Hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze the proposed research hypotheses and examine the indirect path relationships. Findings: Results indicate that information overload and impulsive buying do not directly influence online return intention but have a significant indirect effect through post-purchase dissonance mediation. Surprisingly, electronic word-of-mouth and perceived environmental efficacy do not significantly impact online return intentions in this context. Conclusion: Psychological discomfort is the primary driver of online return intention. However, the study identifies that complex return procedures and administrative burdens often discourage consumers from executing returns, despite high dissonance levels. E-retailers should focus on reducing information complexity to minimize post-purchase regret. Novelty/Originality of this article: The research identifies procedural barriers as a decisive factor that disrupts the transition from intention to action, providing a localized refinement of the SOR model within the context of Indonesia’s developing e-commerce landscape.
Examining the impact of environmental, social, and governance integration on sustainable competitive advantage in digital platform: A case study of Tokopedia Ajeng Damar Rarasati; Muhammad Dicka Ma'arief Alyatalatthaf
Journal of Economic, Business & Accounting Research Vol. 4 No. 1: (July) 2026
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v4i1.2026.3157

Abstract

Background: Environment, Social, and Governance (ESG) represents a comprehensive framework for assessing a company’s impact on environmental sustainability, social responsibility, and corporate governance practices. ESG is strategically employed to achieve sustainable competitive advantage, thereby fostering continuous innovation. This study examines Tokopedia, an e-commerce platform recognized for having one of the highest transaction growth rates in Indonesia. Methods: A qualitative descriptive approach is adopted, grounded in the ESG framework and the theory of Sustainable Competitive Advantage (SCA). Findings: This study revealed that, following its acquisition by PT GoTo operated in alignment with the ESG framework, sustained its competitive advantage, and consistently enhanced its digital platform. However, Tokopedia has not yet fully implemented ESG principles across environmental, social, and governance dimensions, thereby raising concerns regarding the long-term sustainability of its competitive advantage. Conclusion: Tokopedia is able to sustain its market position and remain competitive amidst intense industry rivalry and the volatility of global market conditions. Following its acquisition by TikTok, Tokopedia revised its business model by differentiating between Tokopedia and Shop Tokopedia, while simultaneously implementing efficiency measures through management restructuring. Novelty/Originality of this article: Integration of the ESG framework with the theory of SCA to analyze Tokopedia’s corporate evolution before and after major acquisitions by Gojek and ByteDance.
From reels to real gold: The interplay of ease, social influence, and risk perception in Gen Z's digital gold adoption Rachmaniar Myrianda Dwiputri; Dwi Adi Prakoso
Journal of Economic, Business & Accounting Research Vol. 4 No. 1: (July) 2026
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v4i1.2026.3536

Abstract

Background: The increasing availability of digital financial services has encouraged greater participation by Generation Z in investment activities, including digital gold. Although prior technology adoption studies have highlighted the importance of effort expectancy and social influence, limited attention has been given to the role of perceived risk in shaping adoption decisions within asset-backed digital investment environments. Methods: This study investigated the behavioral intention of Generation Z to use the Pegadaian digital gold application. Data were collected from 113 users in the Greater Jakarta area and analyzed using Structural Equation Modeling to evaluate both direct and moderating relationships among the proposed variables. Findings: The analysis revealed that effort expectancy positively influenced behavioral intention (β = 0.425, p <0.001), while social influence exerts a stronger effect (β = 0.629, p <0.001). Perceived risk weakened the positive association between effort expectancy and behavioral intention (p <0.05), In contrast, its interaction with social influence was not statistically significant. These results indicate that social influence remains a robust driver of adoption decisions even when risk concerns are present. Conclusion: The intention to adopt digital gold among Generation Z is shaped by technological and social considerations, whereas perceived risk exerts a conditional influence. Novelty/Originality: By examining perceived risk as a contextual moderator rather than a direct predictor, this study offers additional evidence on how psychological evaluations influence digital investment adoption and enriches the application of UTAUT2 in asset-backed fintech services.
Reimagining Bullion Markets: Blockchain as an Anti-Fraud Mechanism and Digital Transparency Muhammad Hikmal Yazid
Journal of Economic, Business & Accounting Research Vol. 4 No. 1: (July) 2026
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v4i1.2026.3405

Abstract

Background: The digitalization of bullion trading has transformed the way precious metals are traded and accessed by investors. Alongside these developments, concerns regarding transparency, asset verification, and fraud prevention have become increasingly important. This study aims to examine the potential role of blockchain technology in enhancing transparency and supporting anti-fraud mechanisms within digital bullion markets. Methods: This study employs a conceptual literature review approach by synthesizing recent studies on blockchain, digital finance, market transparency, and risk management. Articles were selected from the Scopus and Web of Science databases based on predefined inclusion criteria and synthesized using thematic analysis. Relevant literature published between 2018 and 2025 was systematically analyzed to identify major themes and conceptual relationships. Findings: The review suggests that blockchain possesses several characteristics that may support transparency and fraud mitigation, including immutable records, distributed verification, smart contracts, and traceable audit trails. Existing empirical evidence from financial technology studies indicates that these mechanisms have the potential to strengthen digital trust and improve market accountability. However, their effectiveness remains dependent on institutional readiness, regulatory frameworks, and supporting digital infrastructure. Blockchain should be viewed not merely as a technological innovation but as a strategic mechanism that may contribute to improving transparency and reducing fraud risks in digital bullion trading. Conclusion: This study contributes by proposing an integrated conceptual framework that connects blockchain architecture, digital trust, market integrity, and anti-fraud mechanisms specifically within bullion markets. Future empirical studies are required to validate these conceptual relationships. Novelty/Originality of this article: The novelty of this study lies not in introducing blockchain technology itself, which has been extensively discussed in previous financial literature, but in developing an integrated conceptual perspective that specifically positions blockchain as a mechanism connecting transparency, digital trust, fraud prevention, and market integrity within digital bullion trading ecosystems.
Stay or discontinue? Examining the drivers and inhibitors of continuance usage intention toward TRING! Pegadaian Tarysha Aulya Putri Rany; Henny Firizqi
Journal of Economic, Business & Accounting Research Vol. 4 No. 1: (July) 2026
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jembar.v4i1.2026.3549

Abstract

Background: The rapid digitalization of financial services has encouraged financial institutions to develop mobile-based platforms that enhance service accessibility, operational efficiency, and customer convenience. As part of this transformation, Pegadaian introduced TRING!, a digital financial application that integrates various financial services into a single platform. Despite its growing adoption, limited studies have examined the factors influencing users’ intention to continue using digital financial applications in the post-adoption stage. This study aims to investigate the drivers and inhibitors of continuance usage intention toward TRING! by Pegadaian by integrating enabling and inhibiting factors within the framework of Resistance Theory. Methods: A quantitative research design was employed using a cross-sectional online survey of 128 TRING! users in Indonesia. Data were collected through a structured questionnaire measured on a five-point Likert scale and analyzed using PLS-SEM. Findings: The results reveal that network externalities and trust positively and significantly influence continuance usage intention, indicating that users are more likely to continue using TRING! when they perceive strong social adoption and have confidence in the application's security and reliability. Conversely, the unavailability of facilitating conditions negatively affects continuance usage intention, suggesting that inadequate technical support and infrastructure remain important barriers. In contrast, performance expectancy, perceived risk, and operational constraints were found to have no significant influence on continuance usage intention. Conclusion: The findings demonstrate that users’ continuance intention is influenced not only by perceived benefits but also by contextual barriers that emerge after technology adoption. These results support the applicability of Resistance Theory in explaining post-adoption behavior within digital financial services. Practically, Pegadaian should strengthen user trust, expand network value, and improve facilitating conditions to encourage sustained application usage. Novelty/Originality of this article: This study extends Resistance Theory by integrating both enabling and inhibiting factors to explain continuance usage intention toward a state-owned digital financial application in Indonesia, offering a more comprehensive perspective on post-adoption behavior in digital financial services.

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