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INDONESIA
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Published by PT. Altaf Publishing Corp
ISSN : -     EISSN : 30633796     DOI : https://doi.org/10.70895/jemba
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi (JEMBA) published since July 2024 by publisher PT. Altaf Publishing Corp. Contains articles taken from research in the fields of Accounting, Economics and Business Management, published twice in January and July. Accounting: Financial Accounting Public Sector Accounting Management Accounting Auditing Corporate Governance Ethics and Professionalism Corporate Finance Accounting Education Capital Market Information System Sustainability Reporting Economics: Macroeconomics Microeconomics Urban economy Property appraisal Islamic economists Banking financial institutions Management: Human Resource Management Financial Management Marketing Management Strategic Management Organizational Behaviour Operations Management Change Management Entrepreneurship E-Business Supply Chain Management Logistic Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 33 Documents
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The Role of Ecopreneurship on Women's Empowerment in Surabaya Wininatin Khamimah; Dewi Urip Wahyuni; Eka Yuliati
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2026): (January) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v3i1.99

Abstract

Ecopreneurship embodies the capacity to identify everyday community challenges and transform them into viable business opportunities that simultaneously address environmental issues. The spirit of ecopreneurship aligns with efforts to empower women, particularly housewives. Those who previously lacked independent income now gain greater empowerment through ecopreneurship. This study aims to: 1) Analyze the role of ecopreneurship in enhancing women's economic and social independence in Surabaya; 2) Formulate ecopreneurship as a policy recommendation for the Surabaya City Government in green economy-based empowerment programs. This research adopts a qualitative approach, with the primary method being a literature review, without requiring primary data collection in the field. All data sources are secondary, encompassing various materials related to the research object, such as academic textbooks, peer-reviewed scientific journals, national and international seminar papers, official government reports, and other credible publications. This study finds that in the Surabaya context, ecopreneurship is highly relevant for women through the utilization of local potentials, such as organic waste processing or upcycled products, to support the city's green economy. Ecopreneurship proves effective in enhancing women's economic and social independence in Surabaya. Ecopreneurship can also serve as a policy recommendation for the Surabaya City Government in green economy-based empowerment programs.
Analysis of Factors Affecting the Delay in The Publication of Financial Statements (A Case Study of Companies Listed on The Indonesia Stock Exchange) Betaria Sonata; Tri Joko Prasetyo; Usep Syaipudin
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2026): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v3i2.109

Abstract

This study investigates the effect of liquidity, leverage, profitability, and financial distress on financial statement publication delay among property and real estate companies listed on the Bursa Efek Indonesia during 2017-2024. Using a quantitative approach with pooled cross-sectional secondary data, the study applies binary logistic regression analysis. Publication delay is measured using a dummy variable, while liquidity, leverage, and profitability are proxied by the Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Assets (ROA), respectively. Financial distress is measured using the Zmijewski Model. The results indicate that liquidity has a negative and significant effect on publication delay, implying that companies with stronger liquidity tend to report more timely. Leverage shows a negative but insignificant effect, while profitability and financial distress exhibit positive and insignificant effects. These findings highlight liquidity as the primary determinant of reporting timeliness, whereas leverage, profitability, and financial distress do not significantly influence publication delay within the observed sample.
Tax Revenue, Domestic Investment, and Economic Growth: Evidence from Private and Public Investment Moderation Ifeoma Florence Okpalanwabude
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2026): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v3i2.110

Abstract

Fluctuations in the economic growth of developing countries have raised concerns about the effectiveness of tax revenue mobilization and its relationship with domestic investment. This study examines how taxation policy affects economic growth using Jorgenson’s neoclassical investment theory and Laffer’s taxation theory. Economic growth (RGDP) is used as the dependent variable, while corporate income tax revenue (CIT), value-added tax revenue (VAT), private investment, public investment, and macroeconomic control variables serve as explanatory variables. Private and public investments are also treated as moderating variables. The study employs the Autoregressive Distributed Lag (ARDL) model to analyze both short-run and long-run relationships. Diagnostic tests confirm the robustness of the model, including the absence of autocorrelation, homoscedastic residuals, and stability confirmed by the CUSUM test. Empirical results indicate that CIT positively affects GDP (0.308), while VAT has a small negative effect (-0.006). Private investment significantly increases GDP (4.55), with an adjustment speed toward equilibrium of 43%. Overall, stable fiscal policy and effective investment allocation strengthen the relationship between tax revenue and sustainable economic growth.

Page 4 of 4 | Total Record : 33

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