Journal Economic Business Innovation
Journal Economic Business Innovation (JEBI) accepts papers/articles in the field of Economics Business Multidisciplinary Innovation as follows: 1. Accounting Innovation Financial Accounting Management Accounting and Information Systems Public Accounting Auditing Islamic Accounting Banking Tax Accounting Cost Accounting Forensic Accounting Governmental Accounting Environmental Accounting International Accounting Nonprofit Accounting Ethics in Accounting Accounting Information Systems Corporate Governance in Accounting Sustainability Accounting Behavioral Accounting Integrated Reporting Financial Statement Analysis 2. Management Innovation Finance Marketing Human Resource and Organization Strategic Management Entrepreneurship Operations Management Supply Chain Management Project Management Change Management Innovation Management Knowledge Management Risk Management Quality Management Performance Management Leadership and Management Development Corporate Social Responsibility (CSR) Diversity and Inclusion Management International Business Management Technology Management Talent Management 3. Multi-Discipline Advanced Innovation The scope includes market analysis, fiscal policy, consumer behavior, financial management, capital market investment, product development, digital economy, entrepreneurship, marketing strategy, international trade, environmental economics, corporate performance, economic development, employment, corporate finance, supply chain management, business innovation, health economics, human resource economics, and organizational behavior. With this diverse focus, the journal aims to be a platform for current research and discussion in economics and business relevant to global and local developments.
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<![CDATA[The Influence of Brand Trust on Brand Evangelism Through Brand Identification and Passion Among Apple Users ]]>
<![CDATA[Aurelia, Azriil]]>;
<![CDATA[Tajuddien, Rahadyan]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 4 (2025): January ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i4.130
<![CDATA[Purpose: This research examines the relationship between brand trust and brand evangelism among Apple product users, with a focus on brand identification and brand passion as mediators.Method: The study used a quantitative research design by survey method. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to analyze the data and assess the interrelationships between variables.Findings: The results indicate that brand trust does not correlate directly with brand evangelism, but is a significant predictor of both brand identification and brand passion. Moreover, brand trust is related to brand evangelism through positive mediation of brand passion but not for mediation of brand identification. The research highlights the importance of emotional attachment to becoming a consumer advocate.Novelty: The current study sheds light on the subtle pathways across which brand trust reinforces brand evangelism, as well as elucidates a new perspective on the comparative mediating role of brand passion vs. brand identification.Implications: The theoretical implications indicate that in the context of strong perfect information asymmetric power dynamics, brands (i.e., Apple) can implement strategies to create emotional engagement with consumers. Most importantly, trusting initiatives that boost brand passion can drive loyalty and advocacy, providing your most powerful pipeline of brand evangelists]]>
<![CDATA[Enhancing Auditor Reputation Through CSR Activities and Their Impact on Audit Firms Client Base Growth ]]>
<![CDATA[Zhoulie, Lin]]>;
<![CDATA[Williams, Quent]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 4 (2025): January ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i4.133
<![CDATA[Purpose: This study aims to investigate the relationship between audit firms’ corporate social responsibility (CSR) activities and their reputations, as well as the impact of this on the audit firms’ abilities to gain and keep clients. The article examines the need for corporates to engage in corporate social responsibility (CSR) in order to enhance their reputations, potentially extending the same rationale to audit firms, as CSR engagement for corporates and audit firms are likely to have different implications on their client base.Method: Using a quantitative approach, a sample of audit firms was analyzed for a three years’ period. Using regression analysis, the study examined whether CSR involvement and intensity influence client acquisition and whether firm size and profitability moderate this relationship.Findings: Audit firms with higher CSR engagement are shown to have a significant increase in their client base. CSR activities build firm reputation, wherein the stakeholders are able to trust the company and also manage to stand out in the competitive market. Furthermore, this relationship is positively moderated by both firm size and profitability.Novelty: CSR impacts on marketing have been studied for other industries, but its importance within the audit industry is unique.Implications: The results indicate that audit firms may strategically allocate their resources towards CSR activities to align themselves with the competitive advantage and gain client advantage in the market. In addition, it underlines the need for alignment between CSR strategies and firm resources for the long-term growth and sustainability of the competitive advantage]]>
<![CDATA[Enhancing Firm Efficiency Measurement Using DEA and Fuzzy Approaches with Integrated Corporate Social Responsibility ]]>
<![CDATA[Gaillard, Gallego]]>;
<![CDATA[Behrouznia, Keskin]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 4 (2025): January ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i4.134
<![CDATA[Purpose: We propose a new scientific approach by integrating Corporate Social Responsibility (CSR) into the measurement of firm efficiency through a dynamic fuzzy Data Envelopment Analysis (DEA) model. It aims to investigate the relationship between CSR practices and firm performance over time across industries.Findings: Higher CSR engagement companies appear to obtain better efficiency scores and show resilience when adapting to external challenges. Especially, capital-intensive industries where environmental risk is high benefit most from integrating CSR into their operational structures. The corresponding dynamic fuzzy DEA model introduced by Yang, et al. (2023) successfully analyses the non-neutrality of input metrics on CSR resilience, along with uncertainties inherent in CSR metrics, hence offering valuable insights into their industry-specific and temporal variability.Novelty: This research is the first to apply a dynamic fuzzy DEA approach to integrating CSR in terms of a key measure of firm efficiency. This study fills the gap between sustainability practices and operational performance by addressing the complexity of multifaceted impacts of CSR.Implications: These results provide practical recommendations for policy makers and managers to reflect the reconciliation of environmental or social objectives with financial performance in CSR strategies. Moreover, the methodological framework paves the way for other studies to consider dynamic and uncertain variables into efficiency measurement.]]>
<![CDATA[The Dynamics of Ethical Leadership Enhance Customer Orientation in a Competitive Marketplace ]]>
<![CDATA[Nick, Sehrish]]>;
<![CDATA[Larry, Cristina]]>;
<![CDATA[Costa, Eliana]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 4 (2025): January ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i4.135
<![CDATA[Purpose: This study explores ethical leadership dynamics (humane, justice, and moderation leadership) that strengthen customer orientation (CO) under competition environments within Australia. This study seeks to deepen the understanding of how leadership behaviors affect CO at different stages of competitive intensity.Methods: A quantitative approach using survey data collected from 700 managers in a variety of industries in Australia. To test the hypotheses, structural equation modeling (SEM) was employed, as well as interaction analysis to assess competitive intensity as a moderator.Results: All three ethical leadership styles significantly promote CO, and moderation leadership is more significantly and positively related to CO than the other two leadership styles. The competitive intensity adds an extra layer to these effects, highlighting that competitive and dynamic contexts make leadership behaviors vital. Synergistic relationships among leadership styles, CO, and competitive intensity are illustrated in interaction plots.Novelty: Previous research examined mostly not all ethical leadership in isolation and this study integrates several ethical leadership styles to understand their collective and individual effects on CO. Moreover, this study expands understanding regarding the dynamics of leadership in the context of real-world competition by introducing competitive intensity as a contextual moderator.Implications: The study provides actionable insights for organizations seeking to develop customer-centric organizations. Leadership training programs should focus on ethical leadership behaviors, especially in highly competitive industries. On an academic front, this research fills the void in literature by showing the metanarrative of the role between ethical leadership styles and environmental aspects.]]>
<![CDATA[Impact of ESG Disclosure on Stock Returns: Evidence from Egyp Firms with Tax and Governance Effects ]]>
<![CDATA[Hussainey, Abobaker]]>;
<![CDATA[Umayah, Zahran]]>;
<![CDATA[Uzmany, Hafez]]>;
<![CDATA[R, Ismail]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 4 (2025): January ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i4.136
<![CDATA[Purpose: This study aims to examine the effect of environmental, social, and governance (ESG) disclosure on stock returns with the moderating effect of tax rate, family ownership and foreign board members in Egypt between 2020 and 2024.Methods: Using a panel of 735 firm-year observations for the top 100 Egyp firms listed on the EGX, the study employs ordinary least squares (OLS) regression together with industry- and year-fixed effects. The analysis controls for size, profitability, leverage, and capital intensity at the firm level.Results: The results indicate that ESG disclosure is positively and significantly related to return (β2 = 0.169), which means that stronger ESG disclosure is connected with better stock performance. Furthermore, tax rate (ETR) has a negative influence on ESG disclosure, and family and foreign board members positively influence the ESG disclosure.Novelty: This is the first study that provides insights into the determinants of ESG disclosure in an emerging market (Egypt) and the economic implications.Implications: These findings underscore the need for ESG transparency for investors and policymakers, and the role of governance in enabling sustainable financial performance]]>
<![CDATA[Analysis of VAT Rate Increase: Social Justice and Strengthening Sustainable Economic Growth ]]>
<![CDATA[Silalahi, Heriantonius]]>;
<![CDATA[Kurnia, Budi]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 4 (2025): January ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i4.157
<![CDATA[Purpose: This study analyzes the effects of the gradual increasing of Value Added Tax (VAT) rate in Indonesia on fiscal space, household consumption, and the usage of VAT revenue for some social welfare programs. Set against a backdrop of increasing economic difficulty, the research examines how tax reforms can both enhance government revenue, while also protecting public health supported by ongoing government investment, especially among low-income households. Method: This study uses regression analyses to evaluate the impact of increased VAT rates and the tax-to-GDP ratio on household consumption and the effectiveness of VAT exemptions on essential goods. Findings: The results show that the gradual implementation of the VAT was beneficial for the tax to GDP ratio. It led to a significant increase in fiscal capacity with negligible crowding out of households. Tariff suspensions on essential goods have been instrumental in the preservation of public purchasing power, especially for low-income families. The promotion of transparency in the allocation of VAT revenues also had a positive impact on public confidence, especially in the case of social programs such as food aid and energy subsidies. Novelty: This research adopts a novel perspective of gradual VAT rises in developing economies and assesses not just the fiscal impact but also the equity dimensions and public perception aspects. The findings suggest the need to couple tax reforms with specific incentives to help protect vulnerable populations when taxes do go up. Implications: The findings of the study provide important insights for policymakers aiming for a balance between fiscal sustainability and social protection. It highlights the importance of transparent allocation of tax revenues, efficient administration of taxes, and digital infrastructure in enhancing compliance. These observations can be a guide for other developing countries looking to undertake similar VAT reforms to ensure both economic progress and social justice.]]>
<![CDATA[Corporate Risk Disclosure Dynamics in Light of Key Audit Matters Reporting ]]>
<![CDATA[Qurrota A'yun, Annisa]]>;
<![CDATA[adi wibowo, Wahyu]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 4 (2025): January ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i4.183
<![CDATA[Purpose: This paper investigates the association between Key Audit Matters (KAM) disclosures and the level of corporate risk narratives provided in annual reports and the characteristics of the firm, governance structure, and audit quality associated with disclosure practices. Method: The study uses quantitative approach with multiple regression analysis to examine the effect of KAM reporting by its levels of risk disclosures. A content analysis of data extracted from reports was done to study Professional Judgement on the width and depth of risk disclosures based on publicly available corporate reports. Findings: We document a strong positive association between capital market-oriented disclosures and the strength of narrative risk reporting. While firm size, operational complexity, leverage, and profitability significantly increased risk transparency, external auditors' reputation also increased the quality of disclosures. Novelty: This study reveals a new function of KAMs where turning audit report transparency into an effectual mechanism in corporate governance. It builds upon the signaling and agency theory by showing how mandatory audit disclosures are reflective of voluntary narrative reporting behavior. Implications: These findings suggest that, in addition to calls for more transparency in the audit process, there needs to be a greater focus on risk management strategies complementary to these processes. Enhanced disclosure can help companies build trust with the relevant stakeholders and align with global reporting frameworks, while providing regulators and policymakers the important contextual information to help develop appropriate disclosure regulations, including audit requirements. The study aids current deliberations on enhancing the quality of financial reporting and enabling investment decision-making by competitors and others in the market.]]>
<![CDATA[Building Compliant Entrepreneurs: A Field Experiment on Tax Training and Business Outcomes ]]>
<![CDATA[Rahmat Saputra, Widi]]>;
<![CDATA[Qurrota A'yun, Annisa]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 4 (2025): January ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i4.184
<![CDATA[Purpose: The purpose of this study is to find out the influence of tax training program on tax compliance, tax filing timeliness, tax reporting accuracy, and business performance of beginner entrepreneurs in Indonesia.Methods: A field experiment was implemented with new entrepreneurs randomized into tax training and no tax training groups. Data was gathered from surveys and business performance metrics, and statistical analysis was used to test the hypotheses.Results: Entrepreneurs receiving tax training had a significant increase in their tax compliance; they filed in a timely manner, reported taxes with greater accuracy and completeness, and had better business performance than entrepreneurs not receiving training.Novelty: This study adds to the understanding of the impact of tax education on entrepreneurial behavior in the context of tax compliance, which is vital for emerging economies such as Indonesia.Implications: These findings have a significant implication not just for tax policy but also for entrepreneurship, as they demonstrate that tax training can enable novice entrepreneurs to efficiently manage their tax obligations and, by extension, succeed in their businesses. To begin with, we call on policymakers to support broad-based tax education programs to encourage a culture of compliance and business success.]]>
<![CDATA[Branch Manager CSR Perceptions of Customer Satisfaction, Trust, and Loyalty ]]>
<![CDATA[Zachrani, Alifia]]>;
<![CDATA[Qurrota A'yun, Annisa]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 4 (2025): January ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i4.186
<![CDATA[Purpose: The purpose of this study is to analyze the impact of branch managers perception of corporate social responsibility (CSR) toward perceptions of customers, and its impact to customer satisfaction, trust, engagement and loyalty in banking service in Indonesia.Methods: A quantitative method was employed using structured questionnaires and statistical analysis to analyze the relationships between CSR perceptions, satisfaction, trust, engagement, and loyalty.Results: The results offer that branch managers positive perceptions regarding CSR play an important role for greater customer perceptions towards CSR. This, in turn, has a positive impact on customer satisfaction, trust, and loyalty.” Using engagement as a mediator between trust and loyalty reflects it as the main link between the two, the life belt of customer-bank relationship.Novelty: This is the first study that examines CSR in banking from the managerial level perspective, and its direct effects on customer attitudes and behaviors. From the basis of both managerial and customer perspectives, it offers an understanding of the relationship between CSR and relationship marketing consequences.Implications: The study reinforces the value of CSR in relation to sustainability of customer relationship. These efforts can bolster trust and loyalty by improving CSR training for branch managers and customizing CSR initiatives to be in alignment with customer values. Future studies may expand these findings to other financial industries or consider the moderating impacts of demographic factors.]]>
<![CDATA[New ideas, Management, Plan, Money, and Teamwork for New Business Effectiveness: Digital Transformation as Moderator. ]]>
<![CDATA[Markhumah, Umatun]]>;
<![CDATA[Intan Penatari, Resi]]>;
<![CDATA[Septiana, Aulia]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 4 (2025): January ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i4.215
<![CDATA[Purpose: This study looks at how five important entrepreneurial factors affect startup performance in a changing business environment. These factors are innovation capability, entrepreneurial leadership, strategic agility, access to funding, and collaborative networks. Digital transformation is a factor that can change how these factors affect performance. Method: We employed a quantitative research design to collect primary data through structured questionnaires that we distributed to 250 startup founders and managers. The relationships between the variables were analyzed using structural equation modeling (SEM), and the moderating role of digital transformation was tested. Findings: It is indicated by the results that startup performance is significantly and positively influenced by all five entrepreneurial factors. Digital transformation has a significant impact on these relationships, enhancing their effect on performance outcomes. Novelty: This research contributes novel insights. It does so by integrating digital transformation as a moderator. It also illuminates how digital capabilities interact with traditional entrepreneurial drivers. This interaction improves startup success in rapidly evolving markets. Implications: Entrepreneurs, investors, and policymakers can use the findings to guide their actions. The findings suggest that these groups prioritize digital transformation initiatives alongside essential entrepreneurial competencies. These initiatives will foster startup growth, resilience, and competitive advantage.]]>
