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.
Articles
64 Documents
<![CDATA[Exploring Business Ethics and Social Responsibility in Tourism Organizations Amid Environmental Changes ]]>
<![CDATA[Isabell, Virginie]]>;
<![CDATA[Gregor, Irena]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 3 (2024): October ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i3.132
<![CDATA[Purpose: The paper examines the concepts of business ethics and social responsibility in tourism organizations and how these concepts affect their actions and strategies in an era of rapid environmental changes in France. The goal of the study is to investigate the role of ethical operations and social responsibility in organizational performance and sustainability in the tourism industry.Method: A mixed-methods approach including qualitative interviews with key tourism industry leaders and quantitative surveys of employees from different organizations. SmartPLS was used to do Structural Equation Modeling (SEM) analysis, which means that the company included business ethics, social responsibility, managerial behavior, and organizational outcomes in the analysis of statistical significance.Findings: The study finds a positive influence of business ethics on competitive advantage in tourism organizations and an encouraging effect of the practice of social responsibility on customer loyalty. In addition, managerial ethical behavior importantly mediates the connection of organizational culture to employee performance. Impacts of Environmental Changes on Ethical Practices and Organizational Sustainability Relationship.Novelty: This study makes a novel contribution to the field by examining the emerging relationship between business ethics, social responsibility and environmental transformations, specifically in the context of the tourism sector in France. It underscores the importance of ethical leadership and the incorporation of sustainable practices in tourism businesses.Implications: The implications derived from the findings imply that tourism organizations should focus on ethical training, social responsibility in strategies, and sustainability in views of environmental changes for their competitiveness. This information shall be used by the policy makers and leaders of the Industries to prepare more ethical and responsible tourism element ]]>
<![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[Technology Acceptance Model and Corporate Governance: Reducing Fraud in E-Reimbursement Systems ]]>
<![CDATA[Farnets, Careyi]]>;
<![CDATA[Garce, Croskey]]>;
<![CDATA[Smiht, Chen]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 1 (2024): April ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i1.172
<![CDATA[Purpose: Drawing on the context of Australia, this research investigates the complex interplay of corporate governance, trust in e-reimbursement systems, and employee intention to truthfully disclose information.Method: Using an online quantitative survey designed for Australian staff members who utilize e-reimbursement systems, the study investigates how perceived usefulness, perceived ease of use, perceived security, and corporate governance affect trust and disclosure intention through structural equation modeling.Findings: To this end, the study reveals the role of several factors related to corporate governance influencing trust and unethical behavior in e-reimbursement.” The governance structures in place that ensure transparency, accountability, and ethical conduct go a long way in establishing trust in these systems. The results indicate that having a corporate governance framework can create an environment where employees are comfortable with their disclosures and instill them with honesty and integrity.Novelty: This study advances the literature by integrating the concepts of technology adoption, corporate governance and ethics in the digital age. Through this novel theoretical insight, the study explores how governance mechanisms could moderate the relationship between trust in e-reimbursement systems and the intention to share (or not share) information, providing a new lens to understand how traditional views on organizational behavior can be expanded through the lens of theory.Implications: The study's implications are significant for leading organizations in Australia and worldwide. It highlights the need for strong corporate governance frameworks that are in place alongside digital transformation efforts to ensure employees feel safe and incentivized to disclose any information in good faith. In addition, the results imply that future studies should investigate long-term studies that follow employee behaviour over time as governance and technologies evolve]]>
<![CDATA[Reestablishing Legitimacy After Corporate Frauds: The Role of Governance Structure in Restoring Financial Credibility in Emerging Economies ]]>
<![CDATA[Al fartizi, Bassam]]>;
<![CDATA[Al Hasham, Friedman]]>;
<![CDATA[Wahab, Ibrahim]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 2 (2024): July ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i2.173
<![CDATA[Purpose: his research aims to explore the relationship between changes in corporate governance structures and the financial recovery of firms following corporate fraud in emerging markets. The main focus of the research is to understand how governance changes can affect the financial credibility recovery of firms affected by fraud, with a case study of Iraq as an emerging market country.Method: This study uses a quantitative approach with data collected from non-financial companies listed on the Baghdad Stock Exchange. The Baneish M-score model was used to identify companies involved in fraud. A number of statistical methods were used to analyse governance changes and the financial performance of companies.Findings: This study found that firms involved in fraud tended to have weak governance before the fraud was uncovered. However, after the fraud, most firms made significant changes to their governance structure. This led to improved financial recovery of the firms, particularly in terms of financial reporting transparency and increased investor confidence, which in turn improved their market performance.Novelty: This research provides a novel contribution to the understanding of the importance of corporate governance reforms in the recovery process after corporate fraud, particularly in emerging markets such as Iraq. It presents country-specific governance dynamics and provides insights into effective recovery strategies.Implications: The findings of this study provide important insights for policymakers, regulators and business leaders in emerging markets. The research highlights the importance of improved governance and transparency in financial reporting to mitigate the negative impact of corporate fraud and to increase market confidence, which in turn will support the recovery and financial stability of companies involved in fraud.]]>
<![CDATA[Adoption of Digitalization in SMEs Using the TOE Framework and Advanced Analyses ]]>
<![CDATA[Risqi Arifia, Annastasya]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 2 (2024): July ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i2.174
<![CDATA[Objective: The objective of this study is to investigate the influencing factors that lead to the adoption of digitalization in small and medium-sized enterprises (SMEs), taking into account the interaction of technological, organizational, environmental, and outside market dimensions based on the Technology-Organization-Environment (TOE) framework.Method: A quantitative approach was adopted that included using a structured survey to gather data from 200 SME managers from three main industries: manufacturing, services, and retail. For testing the relationships of TOE dimensions and digitalization adoption and the moderating effect of technological readiness, data were analyzed using Structural Equation Modeling (SEM).Results: It finds that all three dimensions of the TOE model, i.e., technological, organizational, and environmental, have a significan positive effects on SMEs' digital technology adoption. The study further establishes external market forces as a key mediator between the relationship of the dimensions and digitalization. It was discovered that the technological preparation level moderates the adoption phase, adding to the agility with which SMEs embody digital technologies.Originality: The significance of this research lies in the fact that it uses empirical evidence to exhibit how external market factors mediate the relationship between TOE dimensions and digitalization adoption. It emphasises the role of technological readiness and market forces in informing SMEs' digital transformation strategies, which has been largely overlooked in prior research.Implications: These findings hold significant implications for SMEs and policymakers alike. SMEs investment on in-house Technological Readiness enable digitalization, while innovative Digital Technologies adoption by SMEs would need favorable exogenous Environmental Mullions alignment from the Government Policymakers Future research can also consider more moderating variables and use longitudinal designs to capture the changing nature of digitalization in SMEs]]>
<![CDATA[Corporate Governance and Ethical Leadership: Key Factors in Preventing Financial Statement Fraud and Money Laundering ]]>
<![CDATA[Hussein, Qutaib]]>;
<![CDATA[Mustawfyah, Sharif]]>;
<![CDATA[Efstath Haneh, Fazıl]]>
<![CDATA[ Journal Economic Business Innovation Vol. 1 No. 2 (2024): July ]]>
Publisher : <![CDATA[Inovasi Analisis Data ]]>
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DOI: 10.69725/jebi.v1i2.175
<![CDATA[Purpose: This study examines the role of GCG and EL in preventing accounting fraud and money laundering in Iraqi firms. It examines how these factors contribute to improving financial integrity and organisational performance.Method: A sample of 38 companies in Iraq was selected based on specific criteria. Data were analysed using regression models to assess the impact of GCG, EL and other financial variables on the prevention of fraud and money laundering.Findings: The results show that robust corporate governance and ethical leadership significantly reduce financial misconduct. The interaction between GCG and EL has a synergistic effect, improving organisational transparency and performance.Novelty: This study provides new insights into the Iraqi context, highlighting the combined impact of governance and leadership on financial crime prevention, a perspective underexplored in emerging markets.Implications: The findings highlight the importance of strengthening governance structures and ethical leadership to combat financial crime. This research provides a foundation for future studies and offers actionable recommendations for policymakers and business leaders to promote integrity and transparency in corporate practices.]]>
