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Epaper Bisnis: International Journal Entrepreneurship and Management

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Published by Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

ISSN : 30479061 EISSN : 3047907X DOI : 10.61132

Core Subject : Science,

Decision Sciences, Operations Research & Management

Topics in this Journal relate to any aspect of management, but are not limited to the following topics: Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Menejemen Teknologi dan Inovasi

Articles 132 Documents

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Analysis Of Competitiveness and Determinants of Indonesia’s Fishery Exports in the International Market for the Period 2018–2022 Yohanes Subanpulo Purunama Lein; I Made Endra Kartika Yudha
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 4 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i4.576

Indonesia ranks second as the world’s largest fishery-producing country. However, this potential contrasts with the relatively small and stagnant contribution of fishery exports to the GDP each year when compared to other export commodities in the agricultural sector. This study aims to determine the export competitiveness of fisheries and the effect of Indonesia’s GDP, the GDP of destination countries, Indonesia’s population growth rate, the population growth rate of destination countries, and economic distance simultaneously and partially on the value of Indonesia’s fishery exports to 20 destination countries. This research uses panel data, consisting of cross-section and time series data for the period 2018–2022. The data analysis technique employs panel data regression with the assistance of the Eviews-12 analysis tool. The results show that Indonesia’s GDP, the GDP of destination countries, Indonesia’s population growth rate, the population growth rate of destination countries, and economic distance simultaneously have an effect on Indonesia’s fishery exports. The population growth rate of destination countries has no effect on fishery exports, while economic distance has a significant negative effect on Indonesia’s fishery exports.

The Effect of Emotional Intelligence and Learning Interest on Accounting Understanding Among Students I Gede Giri Putra Wijaya; I Gusti Ayu Made Asri Dwija Putri
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 4 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i4.578

Accounting understanding is one of the essential competencies that accounting students must possess to support both academic and professional success. However, this level of understanding is not only affected by cognitive factors but also by non-cognitive factors such as emotional intelligence and learning interest toward the level of accounting understanding among students. This research employs a quantitative approach with a survey method involving students of the 2022 cohort from the undergraduate accounting study program, Faculty of Economics and Business, Udayana University. The population in this study consists of 2022 cohort students of the undergraduate accounting study program at Udayana University. The sample was determined using a random sampling method, and the total population was processed using the Slovin formula, resulting in 100 samples. Data analysis was conducted using SPSS. The results of this study indicate that emotional intelligence and learning interest have a positive effect on the level of accounting understanding. These findings provide empirical insights into the main factors that affect the level of accounting understanding among students.

Green HRIS: Innovating Human Resource Information Systems to Promote Sustainable HR Practices in the ESG ((Environmental, Social, and Governance) Mia Kusmiati; Avinash Pawar; Asep Gema Nurochmat; Hari Imbrani; M. Syahrudin; Iwan Setiawan
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 4 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i4.583

The purpose of this study is to analyze the strategic role of the Green Human Resource Information System (Green HRIS) in bridging the transformation of human resource management with the demands of Environmental, Social, and Governance (ESG) principles, specifically examining how Green HRIS contributes to sustainable HR practices, organizational performance, and digital HR transformation. Using a Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes prior research by conducting a structured search across major academic databases—Scopus, Web of Science, Springer, Elsevier, and Wiley—for publications from 2020 to 2025 that address green HRM, HR digitalization, sustainable HR practices, and ESG integration. The review process includes screening titles, abstracts, and full texts, extracting key data, and categorizing findings into environmental, social, and governance dimensions. The results demonstrate that Green HRIS strengthens ESG implementation by reducing paper usage, lowering carbon emissions, and promoting sustainable HR practices such as digital recruitment and e-learning, while also improving governance through enhanced transparency, accountability, regulatory compliance, and real-time reporting. Empirical evidence indicates that Green HRIS fosters employee engagement, organizational innovation, and the development of green competitive advantages. Practically, the study highlights how organizations, policymakers, and HR managers can utilize Green HRIS to optimize digital transformation and meet ESG requirements, thereby reinforcing legitimacy and long-term competitiveness within the green economy. This research offers originality as one of the first systematic reviews addressing Green HRIS in the ESG era, integrating theories such as the Resource-Based View, Technology Acceptance Model, and organizational sustainability theory, while also mapping trends, best practices, and gaps for future research.

The Meaning of Tax Fairness for Individual Taxpayers: A Qualitative Study on the Factors Shaping Compliance Yoga Adi Prayogi; Ruchan Sanusi
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 4 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i4.597

Tax fairness has become a central concern in improving individual taxpayer compliance in Indonesia, particularly amid increasingly complex regulations and declining public trust in fiscal institutions. This study stems from the urgent need to understand how individual taxpayers interpret the notion of tax fairness and how these interpretations shape their willingness to comply. The primary objective is to explore the underlying dimensions of tax fairness procedural, distributive, and interactional and to explain how these dimensions relate to the development of voluntary compliance. Employing an interpretive qualitative approach, this research relies on in-depth interviews with 15 individual taxpayers located in Jakarta, Yogyakarta, and Medan, selected through purposive sampling. The data were examined using Interpretative Phenomenological Analysis (IPA) to uncover recurring themes and the subjective experiences shared by participants. Findings reveal that perceptions of procedural and interactional fairness exert the strongest influence on compliance behavior, while distributive fairness is often viewed negatively due to perceived inequality in public benefit allocation and the complexity of tax rules. Trust in government and social morality emerge as critical mediators linking fairness perceptions to voluntary compliance. The study contributes theoretically by integrating Equity Theory, Tax Morale Theory, and the Slippery Slope Framework within the Indonesian cultural context, emphasizing that tax fairness forms the moral foundation of voluntary compliance. Practical implications highlight the need for equitable public services, stronger fiscal transparency, and value-based tax education. Future research is encouraged to adopt mixed-methods designs to provide deeper quantitative insights into the relationship between fairness, trust, and tax compliance across diverse social settings.

Transformational Leadership to Enhance Innovative Work Behavior through Organizational Learning Readiness and Knowledge Sharing Behavior as Mediating Variables among Employees of Brighton Real Estate Spazio Surabaya Andi Ernanti Wahyuni Oktaviana; Amiartuti Kusmaningtyas; Siti Mujanah
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 4 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i4.659

This study aims to examine the role of transformational leadership in enhancing innovative work behavior through organizational learning readiness and knowledge sharing behavior as mediating variables among employees of Brighton Real Estate Spazio Surabaya. Employing a quantitative explanatory research design, data were collected through questionnaires distributed to 98 employees of Brighton Real Estate Spazio Surabaya. Data were analyzed using the Smart-PLS 3.2 software for hypothesis testing. The findings indicate that transformational leadership has a positive and significant effect (β = 0.311) on organizational learning readiness, and a positive and significant effect (β = 0.333) on knowledge sharing behavior. Organizational learning readiness also positively and significantly affects knowledge sharing behavior (β = 0.359). However, transformational leadership shows a negative and insignificant effect (β = −0.033) on innovative work behavior, while organizational learning readiness exhibits a positive but insignificant effect (β = 0.167) on innovative work behavior. Interestingly, knowledge sharing behavior demonstrates a negative and significant effect (β = −0.514) on innovative work behavior.

Auditor Ethics, Auditor Competence, and Audit Risk: The Mediating Role of Audit Fees on Audit Quality among Auditors in Public Accounting Firms in Surabaya Nada Salsabila, Sausan; Tri Ratnawati
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 4 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i4.660

This study aims to examine and analyze the influence of auditor ethics, auditor competence, and audit risk on audit quality, with audit fees serving as a mediating variable. This research employs a quantitative associative approach with a casual explanatory design. Data were collected through a questionnaire survey administered to external auditors working at Public Accounting Firms (PAFs) in Surabaya, with a population of 55 firms. The sampling technique used was convenience sampling, resulting in 42 auditors as respondents with the characteristic of having worked at Public Accounting Firms in Surabaya for at least one year as of 2025. Data analysis was conducted using the Partial Least Square (PLS) method assisted by SmartPLS 4.0 software. The results indicate that auditor competence and audit risk have a positive and significant effect on audit fees, while auditor ethics does not have a significant effect. Furthermore, auditor ethics has a positive and significant effect on audit quality, whereas auditor competence, audit risk, and audit fees do not show a significant effect. In addition, audit fees are not proven to function as a mediating variable and therefore are unable to mediate the effects of auditor ethics, auditor competence, and audit risk on audit quality.

Mapping the Nexus of Geopolitical Tension and Investment in Emerging Markets : A Bibliometric and Thematic Analysis Dewi Ratih
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 1 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i1.661

Geopolitical tensions have evolved from peripheral risks to central drivers of global capital flows, disproportionately affecting Emerging Markets (EMs). This study provides a comprehensive bibliometric mapping of the academic landscape linking geopolitical dynamics, international finance, and investment in EMs. This study uses a dataset of 1,039 documents extracted from high-impact databases to analyze performance and conduct science mapping with R-Bibliometrix. The analysis covers publication trends, citation structures, and conceptual evolution over the last century, with a focus on the surge in literature post-2018. Results indicate an exponential growth in scientific production, peaking in 2024. The thematic structure reveals a shift from traditional debt crisis narratives (1990s) to contemporary concerns regarding sanctions, protectionism, and trade policy (2020s). Network analysis identifies three distinct clusters: (1) International finance and market mechanisms, (2) Political economy and development in the Global South, and (3) Institutional governance (IMF/World Bank). This paper bridges the gap between political science and financial economics by visualizing how international finance serves as the dominant anchor connecting developed economies (the USA and the UK) with key emerging markets (China and Indonesia) amid rising global fragmentation.

The Influence of Assurer Type, Standard Assurance, and Level Assurance on the Extent of Assurance Statements in Sustainability Reports: A Conceptual Study Ni Komang Ayu Devi; Putu Agus Ardiana
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 3 No. 1 (2026): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v3i1.683

This study conceptually examines the influence of assurer type, assurance standards, and assurance level on the breadth of assurance statements in sustainability reports. Moving beyond prior literature that treats assurance as a binary variable (presence versus absence), this paper highlights disclosure breadth as a critical dimension of assurance quality and substance. Drawing on legitimacy theory and complemented by institutional theory, the study argues that the technical configuration of assurance shapes the quality of organizational legitimacy obtained by firms. Specifically, the type of assurer (public accounting firms versus non-accounting providers), the standards adopted (e.g., ISAE 3000 and/or AA1000AS), and the level of assurance (limited versus reasonable) influence the structure, systematic presentation, and comprehensiveness of assurance statements. Firms that engage reputable providers, apply globally institutionalized standards, and select reasonable assurance are more likely to issue broader and more detailed statements. In contrast, weaker institutional pressures may encourage symbolic assurance practices characterized by minimal disclosure. The study contributes theoretically by extending legitimacy theory to the technical dimensions of assurance and positioning disclosure breadth as a proxy for substantive legitimacy. Practically, it suggests that regulators and companies should emphasize transparency and comprehensiveness in assurance statements to enhance credibility and discourage symbolic sustainability reporting practices.

Clinical Leadership Mediating Nurses’ Knowledge and Motivation in Patient Safety Goal Implementation Endang Triyani Kusuma Widyawati; Duta Liana; Kemala Rita Wahidi
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 3 No. 1 (2026): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v3i1.684

The implementation of Patient Safety Goals remains a major challenge in hospital management, particularly in ensuring consistent compliance among nurses. This study aims to analyze the influence of nurses’ knowledge and motivation on the implementation of Patient Safety Goals, with clinical leadership positioned as a mediating variable. A quantitative cross-sectional design was employed in a general hospital in Jakarta, Indonesia. Data were collected from 119 nurses across inpatient, outpatient, emergency, and operating units using structured questionnaires. The data were analyzed using Structural Equation Modeling (SEM) with AMOS, supported by the Three-Box Method to assess the level of variable achievement. The results indicate that nurses’ knowledge and motivation have a significant direct effect on clinical leadership. Clinical leadership also demonstrates a significant positive effect on the implementation of Patient Safety Goals. Furthermore, clinical leadership plays a significant mediating role in the relationship between both nurses’ knowledge and motivation and the implementation of Patient Safety Goals. The model explains 76.67% of the variance in Patient Safety Goal implementation, highlighting the strategic role of clinical leadership in translating individual competencies into safe clinical practices. These findings contribute to healthcare management literature by reinforcing the importance of clinical leadership as an organizational mechanism that strengthens patient safety performance. From a managerial perspective, the study emphasizes that improving patient safety outcomes requires not only enhancing nurses’ knowledge and motivation, but also systematically developing clinical leadership competencies. Hospital management is encouraged to invest in leadership development programs, supportive supervision, and non-punitive incident reporting systems to ensure sustainable implementation of Patient Safety Goals.

Situational Awareness and Patient Safety Culture: The Mediating Role of Effort–Reward Imbalance in Hospitals Septa Reni; Tjipto Rini; Sandra Dewi
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 3 No. 1 (2026): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v3i1.688

Patient safety culture is an essential component in improving the quality of healthcare services and preventing medical errors in hospitals. However, the implementation of patient safety culture is often influenced by several organizational and individual factors, including situational awareness, availability of hospital infrastructure, and the balance between effort and rewards experienced by healthcare workers. This study aims to analyze the influence of situational awareness and hospital infrastructure on patient safety culture, with effort–reward imbalance acting as a mediating variable. The research was conducted at RSIA Tiara and involved healthcare workers as respondents. A quantitative approach with a cross-sectional design was applied in this study. Data were collected through structured questionnaires distributed to healthcare professionals and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that situational awareness has a significant positive effect on effort–reward imbalance and patient safety culture. Hospital infrastructure also significantly influences effort–reward imbalance and patient safety culture. Furthermore, effort–reward imbalance significantly affects patient safety culture and mediates the relationship between situational awareness, hospital infrastructure, and patient safety culture. These findings indicate that improving healthcare workers’ situational awareness and ensuring adequate hospital infrastructure can help reduce work imbalance and strengthen patient safety culture. In conclusion, hospital management should prioritize training programs to enhance situational awareness, improve supporting facilities, and implement fair reward systems to promote a sustainable and positive patient safety culture in healthcare organizations.

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Home Page

OAI Link

Editorial Team

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Reviewer

Google Scholar

Contact Name Raymond Panjaitan

Contact Email garuda@apji.org

Phone +6285642100292

Journal Mail Official epaperbisnis@arimbi.or.id

Editorial Address Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen 4 RW 8., Kab. Demak, Provinsi Jawa Tengah, 59567

Location Kab. demak, Jawa tengah INDONESIA

Abstract

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Abstract

Contact Name
Raymond Panjaitan

Contact Email
garuda@apji.org

Phone
+6285642100292

Journal Mail Official
epaperbisnis@arimbi.or.id

Editorial Address
Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen 4 RW 8., Kab. Demak, Provinsi Jawa Tengah, 59567

Location
Kab. demak,

Jawa tengah

INDONESIA