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JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis
Published by Universitas Sains Dan Teknologi Komputer
ISSN : 28091655     EISSN : 28091981     DOI : 10.51903
Core Subject : Economy,
Economics, Econometrics & Finance
JIMEB is published three times a year—in January, May, and October—and welcomes original research articles, literature reviews, and conceptual papers written in Bahasa Indonesia or English. The journal serves as a platform for scholars, researchers, practitioners, and students to contribute and share insights that advance the understanding and practice in the following areas: Strategic and Operational Management Human Resource Management Financial and Investment Analysis Marketing Management and Consumer Behavior Entrepreneurship and Innovation Organizational Behavior and Leadership Business Information Systems and E-Business Development Economics and Public Policy Microeconomics and Macroeconomics Sustainable Business Practices and Corporate Governance JIMEB prioritizes submissions that offer theoretical contributions, empirical findings, or practical relevance and that have not been previously published elsewhere. The journal encourages interdisciplinary approaches that bridge business, economics, and technology.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 127 Documents
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Reskilling and Upskilling Strategies for Generation Z in Responding to Digital Transformation in Startup Companies Ramadhani, Siti Nurhaliza; Fadliansyah, Ahmad
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 4 No. 1 (2025): JIMEB
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/j28x6n18

Abstract

Digital transformation has led to changes primarily in the workforce's skill requirements, especially in start-up companies, where innovation plays a crucial role in driving business growth. However, it identifies Generation Z: the new upcoming dominant workforce among digital skill-gapped sections needing further work on appropriate reskills and upskills. This study analyzes the strategies, challenges, and impacts of reskilling and upskilling programs for Generation Z, addressing digital transformation in Indonesian start-ups. This research uses a qualitative, exploratory case-study design. The data were obtained from in-depth interviews, open-ended questionnaires given to 20 Generation Z respondents, and company documentation. Thematic analysis using NVivo software was used to analyze the data. Be ready? The implications suggest that upskilling is prioritized (90%) over reskilling (70%); upskilling is typically perceived as more flexible and relevant to day-to-day tasks. Major impacts include technological adjustment (85%), team collaboration (75%), and self-confidence (70%). Reskilling requirements, therefore, pose greater challenges for non-IT workers, necessitating continuous, modular program design and requiring more resources in terms of time and budget. The start-ups, therefore, focus on maximizing the use of digital platforms for training and pair it with internal mentoring to overcome this constraint. The purpose of the research is also to emphasize the appropriate nature of the training strategy, given participants' backgrounds and the distinctive context of Indonesian start-ups. Contributions to the theory include enriching the knowledge surrounding human capital and social learning. In contrast, the practical contributions intend to guide start-ups and policymakers toward framing skill-development initiatives that are increasingly inclusive, effective, and sustainable.
The Influence of Digital Financial Reporting on Transparency Quality: A Signaling Theory Approach Pradipta, Alya Nur; Putra, Rizky Anwar
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 4 No. 1 (2025): JIMEB
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/yaf6m538

Abstract

The digital transformation has changed the entire view of financial reporting, and, in turn, it has made XBRL-based systems faster, more accurate, and more interactive. On the other hand, digitalization was not an option for all firms in terms of the transparency of substantive information. The research presented here focuses on the impact of digital financial reporting on the transparency quality of publicly listed companies in Indonesia, through the lens of signaling theory, which views digitalization as a signal of management’s credibility and commitment to openness. To carry out the study, a quantitative explanatory approach is adopted, and secondary data comprising 120 IDX-listed companies from the 2022–2024 period is used, which is subjected to Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis. The study demonstrates that digital financial reporting has a strong and significant influence on transparency quality (β = 0.524; p < 0.001), with an R² of 0.456. Accessibility is the most influential factor in increasing transparency, followed by interactivity, standardization, and timeliness. The above-mentioned events make it clear that both access and interactivity are major factors in the public's acceptance and reliance on digital financial reports. The foremost advantage of the current research is the combination of new concepts in digital financial reporting and signaling theory in the context of an emerging market, which provides empirical evidence that digitalization serves as an honesty signal that strengthens corporate reputation, credibility, and governance quality.
Regression Analysis on the Effect of Digital Reporting on the Quality of Financial Transparency Prasetyo, Ardhani; Wibowo, Citra Lestari
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 4 No. 1 (2025): JIMEB
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/h098jk30

Abstract

The digital transformation in accounting has completely revolutionized the preparation and presentation of financial statements for companies. Especially in the age of information openness, digital reporting has been recognized as a tactical tool to improve transparency and accountability. This research aims to empirically evaluate the impact of digital reporting on the quality of financial transparency among publicly listed companies in Indonesia. The study uses a quantitative method that applies multiple linear regression to the second data set of 120 companies registered at the Indonesia Stock Exchange from 2020 to 2024. The independent variable digital reporting is assessed by XBRL adoption level, data accessibility, and update frequency, while financial transparency refers to the reporting being complete, reliable, and timely. The results indicate a notable and favorable impact of digital reporting on financial transparency (β = 0.708; p < 0.01), with an R² of 0.615. This suggests that the more the reporting is done digitally, the better the quality of financial disclosure. The research reaffirmed the role of digital reporting as an accountability tool that backed up the application of signaling theory in the context of digital reporting. The major benefit of this study is the provision of empirical evidence of the direct connection between digitalization and financial transparency in a still-developing country, thereby laying a basis for regulators and management to reinforce policies on technology-based reporting.
Machine Learning-Based Forensic Analytics for the Detection of Financial Statement Fraud Santoso, Amelia Ratna; Prasetyo, Budi
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 4 No. 1 (2025): JIMEB
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/h1hep018

Abstract

The digital transformation in accounting has not only made financial reporting faster but also opened avenues for data manipulation and fraudulent reporting. As a result, there is a need to apply machine learning-based forensic analytics to scale up both objective and contextual anomaly detection. The primary purpose of the research is to introduce a fraud detection model for the financial statements of publicly listed companies in Indonesia by comparing the effectiveness of three major algorithms: Logistic Regression, Random Forest, and XGBoost. The 240 observations from 40 companies for the 2018–2023 period were analyzed using an explanatory quantitative approach, with SMOTE balancing and Beneish M-Score validation methods. The findings indicate that among all models tested, XGBoost stands out as the best, achieving the highest accuracy of 92.1% and an AUC of 0.947, whereas leverage, profit growth, and auditor turnover are identified as the main predictors of fraud risk. The application of this combination of forensic accounting and machine learning has led to the conclusion that it is possible to detect fraud with much higher accuracy than with conventional auditing techniques. One of the most important aspects of this research is the use of interpretable predictive analytics in developing countries. This means the model could serve as a data-based early warning system for auditors and regulators, thereby improving transparency and corporate governance in Indonesia.
Model of Accounting Digitalization Readiness in MSMEs: An Empirical Study of Technological Literacy, Internal Control, and Performance Syahputri, Deandra Fakhira; Putu, Nadira Lestari
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 4 No. 1 (2025): JIMEB
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/np09mt58

Abstract

The digital technology progression has brought about a revolution in the global accounting systems and change within the MSME sector of Indonesia. Though they play a significant role in national GDP, digital accounting technology acceptance by MSMEs is still scanty, which is attributed to their low-tech knowledge and lack of effective internal controls. The present research aims to develop an empirical model of MSMEs’ digital accounting readiness by analyzing the impact of technological literacy and the degree of internal control effectiveness on business performance. A qualitative explanatory method was applied through a survey of 200 MSME players from DKI Jakarta, West Java, and Central Java. The data were processed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The outcomes indicate that all interactions among the variables are significant: technological literacy (β = 0.43) and internal control (β = 0.37) positively impact readiness for digital adoption, while, in turn, digitalization readiness (β = 0.45) positively impacts MSME performance. The model has a strong predictive power (R² > 0.50). The integration of the Technology Readiness and Adoption Theory with the Accounting Information System Theory, by including internal control as a dimension of digital governance, is the main contribution of this study. From a practical standpoint, the outcomes provide strategic recommendations to enhance technological literacy and introduce a risk-based control system to accelerate MSME digital transformation in Indonesia.
Analysis of Digital Emotional Branding Strategies and Their Influence on Enhancing Consumer Loyalty in the Online Culinary Industry Mourinho, Tiago; Alvaro, Kenzo
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 4 No. 1 (2025): JIMEB
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/tzbpbj78

Abstract

The digital transformation of the online culinary industry has significantly reshaped how brands build emotional connections with their consumers. This study aims to analyze the influence of digital emotional branding on enhancing consumer loyalty within Indonesia’s online culinary industry. Employing a mixed-methods sequential explanatory design, this research integrates quantitative data from 100 survey respondents and qualitative insights from 10 key informants, obtained through in-depth interviews. Quantitative data were analyzed using SPSS 26 to assess the relationship between emotional branding and loyalty. In contrast, qualitative data were analyzed using NVivo 12 Plus to identify emotional themes, including digital intimacy, brand narrative authenticity, and consumer attachment. The findings reveal that digital emotional branding has a positive and significant effect on consumer loyalty. Consumers tend to remain loyal to brands that create authentic emotional experiences through engaging and interactive digital content. This study contributes to the development of emotion-based digital marketing theory and offers practical implications for online culinary businesses to strengthen personalized, meaningful digital communication strategies. Overall, the study underscores that the success of digital culinary brands depends not only on product quality but also on their ability to foster deep emotional bonds with consumers in the digital space.
Digital Leadership and Organizational Innovation: The Key to Successful Business Transformation of MSMEs Prameswari, Nadia; Nugroho, Dimas Arya
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 4 No. 1 (2025): JIMEB
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/fv2d2m71

Abstract

Digital transformation is a prerequisite for micro, small, and medium-sized enterprises (MSMEs) to maintain competitiveness in the digital economy; however, it remains constrained by low levels of digital readiness and weak leadership. This study examines the effect of digital leadership on MSME business transformation, with organizational innovation serving as a mediating variable. Using a quantitative approach, an explanatory survey was conducted among 230 MSME owners and managers in the service and trade sectors across major Indonesian cities, and the data were analyzed using PLS-SEM. The results indicate that digital leadership has a significant effect on both organizational innovation and business transformation, while organizational innovation partially mediates this relationship. An R² value of 0.598 underscores the critical role of leaders’ capabilities in building a digital vision, fostering collaboration, and cultivating an innovative mindset as key drivers of MSME transformation. The novelty of this study lies in testing an integrative model of digital leadership, organizational innovation, and business transformation within the Indonesian MSME context. Practically, strengthening digital leadership and an innovation-oriented culture emerges as a key strategy for enhancing MSME sustainability and competitiveness.

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