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eJEBA
Published by Universitas Jember
ISSN : 23554665     EISSN : 26853523     DOI : https://doi.org/10.19184/ejeba.v10i1.37361
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
-Journal Ekonomi Bisnis dan Akuntansi is a biannual double-blind peer-reviewed academic journal that is dedicated to publishing high-quality scholarly works on all disciplines of economics, business, and accounting studies. The objective of the Journal is to provide a leading forum for the enhancement of communication between researchers and policymakers on the recent development of economics, business, and accounting. The publication in the Journal lays emphasis on works at the cutting edge of economics, business, and accounting that have not been published everywhere. The Journal covers the discussion of contemporary economics, Islamic economics, business, and accounting in theoretical, empirical, and comparative studies which are not limited to Indonesian economics, business, and accounting, but in international economics, business and accounting too.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 246 Documents
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IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI DAERAH KHUSUS IBUKOTA JAKARTA: IMPLEMENTATION OF LAND AND BUILDING TAX COLLECTION POLICY FOR RURAL AND URBAN AREAS (PBB-P2) IN THE SPECIAL CAPITAL REGION OF JAKARTA Juliarini, Aniek; Karunia, Luki; Misra
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60001

Abstract

This study analyzes the implementation of the PBB-P2 (Land and Building Tax for Rural and Urban Areas) collection policy under the Financial Relations Law between the Central and Regional Governments (HKPD Law) in DKI Jakarta in 2024. DKI Jakarta was selected due to the complexity of its tax objects and subjects, its significant revenue potential, and its role as a policy reference for other regions. The analysis covers the determination of NJOP, NJOPTKP, NJKP, PBB-P2 rates, and fiscal incentives, examined through communication aspects (transmission, clarity, and consistency) and policy substance (responsiveness to diverse target groups and expected behavioral changes). The study uses a concurrent embedded method with a primary qualitative approach supported by data triangulation and focus group discussion (FGD). The findings show that NJOP adjustments apply only to non-village objects; NJOPTKP is IDR 60 million; NJKP is 40% for residential and 60% for non-residential properties; and the PBB-P2 rate is 0.5%. Fiscal incentives—such as relief, reductions, discounts, installments, and penalty waivers—effectively ease taxpayers’ burdens while maintaining revenue. PBB-P2 revenue reached IDR 9.938 trillion, growing 10.31% from 2023, becoming the largest regional tax and contributing over 50% to local revenue (PAD). Communication is generally effective, though grassroots education and NIK matching (57%) need improvement. This study offers a best practice model for other local governments.
MINING PUBLIC OPINIONS ON URBAN GREEN SPACES IN MAGELANG: BIG DATA SENTIMENT AND TOPIC MODELING FOR SDGS-ORIENTED POLICY Dewi, Ivana Rosediana; Asykarulloh, Azam; Utami, Cahyaning Budi
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60003

Abstract

Urban Green Spaces (UGS) play a crucial role in improving environmental quality, fostering social interaction, and enhancing the well-being of urban communities. In Magelang City, Indonesia, a growing small city, understanding public perceptions of UGS is essential to ensure their effective development and to align with Sustainable Development Goal (SDG) 11: Sustainable Cities and Communities. This study employs an AI-based approach to evaluate public sentiments and identify key discussion themes by applying big data analytics to user-generated reviews from Google Maps. Python-based text mining techniques were utilized, with the Valence Aware Dictionary for Sentiment Reasoning (VADER) used for sentiment classification and Latent Dirichlet Allocation (LDA) applied for topic modeling. Results show that public perception is predominantly positive, emphasizing cleanliness, comfort, aesthetic value, and accessibility. Negative sentiments, although fewer, highlight issues in facility maintenance, limited amenities, safety, and spatial accessibility. These findings provide actionable implications for policymakers by offering evidence-based justification for future investments, responsive design strategies, and continuous monitoring of UGS quality from a citizen-centered perspective. Contributing to more inclusive, safe, and sustainable urban development aligned with SDG 11.7.
PERAN PERCEIVED ORGANIZATIONAL SUPPORT SEBAGAI VARIABEL INTERVENING DALAM PENGARUH QUALITY OF WORK LIFE TERHADAP PERILAKU ORGANIZATIONAL CITIZENSHIP BEHAVIOR PEGAWAI DPMPTSP PROVINSI GORONTALO : THE ROLE OF PERCEIVED ORGANIZATIONAL SUPPORT AS AN INTERVENING VARIABLE IN THE INFLUENCE OF QUALITY OF WORK LIFE ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR OF EMPLOYEES OF DPMPTSP OF GORONTALO PROVINCE Dontili, Fikawati; Podungge, Robiyati; Tantawi, Rezkiawan
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60004

Abstract

This study aimed to analyze the direct influence of Quality of Work Life (QWL) on Organizational Citizenship Behavior (OCB), Quality of Work Life on Perceived Organizational Support (POS), and Perceived Organizational Support on Organizational Citizenship Behavior. Also, it aimed to analyzed the role of Perceived Organizational Support in mediating Quality of Work Life on Organizational Citizenship Behavior among DPMPTSP (One-Stop Investment and Integrated Services Office) employees of Gorontalo Province. This study employed a descriptive quantitative approach, where is data were collected through a questionnaire distributed to 45 Civil Servants (ASN) employees within the DPMPTSP of Gorontalo Province, using a census technique. Data analysis was conducted using inferential statistical methods, namely Partial Least Square-Structural Equation Modeling (PLS-SEM) version 4.0. The findings indicated that QWL did not signify a direct infulence on OCB but had a significant influence on POS. Futhermore, POS influence OCB significantly and was able to fully mediate the relationship between QWL and OCB. These findings highlighted the importance of designing human resource policies that focus not only on structural and administrative aspects but also creating a supportive and emotionally oriented work climate.
PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN DENGAN SUSTAINABLE DEVELOPMENT SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN INDEKS SRI-KEHATI TAHUN 2020–2024: THE EFFECT OF GREEN ACCOUNTING ON FINANCIAL PERFORMANCE WITH SUSTAINABLE DEVELOPMENT AS A MEDIATION VARIABLE IN SRI-KEHATI INDEX COMPANIES IN 2020–2024 Marjuki, Muhamad; Rachman, Andry Arifian
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60005

Abstract

This study aims to examine the effect of green accounting on financial performance with sustainable development as a mediating variable. This research adopts a quantitative approach using Partial Least Squares (PLS) analysis with SmartPLS 4 software. The sample consists is companies listed on the SRI-KEHATI Index during the 2020–2024 period, selected through purposive sampling. The findings indicate that green accounting has a positive and significant effect on financial performance. However, green accounting has a negative and insignificant effect on sustainable development. Sustainable development, on the other hand, has a minor but favorable impact on financial performance. Furthermore, sustainable development is unable to mediate the relationship between green accounting and financial performance.
DETERMINAN KEBERMANFAATAN SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI MENGGUNAKAN MODEL TERINTEGRASI UTAUT, DELONE & MCLEAN, SERTA HOT-FIT DENGAN KOMPETENSI SEBAGAI PEMODERASI : DETERMINANTS OF THE USEFULNESS OF INSTITUTIONAL-LEVEL FINANCIAL APPLICATION SYSTEMS USING AN INTEGRATED UTAUT, DELONE & MCLEAN, AND HOT-FIT MODEL WITH COMPETENCE AS A MODERATING VARIABLE Dewi, Komang Trisyani Melinia; Musmini, Lucy Sri; Diatmika, I Putu Gede
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60009

Abstract

Evaluating the usefulness of government financial information systems has become increasingly important following the mandatory implementation of the Institutional-Level Financial Application System (SAKTI). This study aims to analyze the determinants of usage intention and net benefit of SAKTI by integrating the UTAUT, DeLone and McLean, and the HOT-Fit framework, with user competence as a moderating variable. This research employs a iquantitative approach using a isurvey method involving employees of the Directorate General of Treasury and State Treasury Service Offices in Bali Province. Data were analyzed using PLS-SEM. The results indicate that usage intention has a positive and significant effect on net benefit, while user competence negatively and significantly moderates this relationship. These findings suggest that at higher levels of competence, system benefits are more strongly influenced by users’ capabilities than by theiri intentioni to use the system. This study concludes that the usefulness of SAKTI is determined by the integrated interaction of human, organizational, and technological factors
THE MEANING OF INDEPENDENCE FOR GENERATION Z AUDITORS: A PHENOMENOLOGICAL STUDY OF JUNIOR AUDITORS IN PUBLIC ACCOUNTING FIRM Ardhani, Lutfi; Ahmed, Essia Ries; Alabdullah, Tariq Tawfeeq Yousif
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60012

Abstract

This study explores how Generation Z junior auditors interpret independence in the context of audit practices in Public Accounting Firms (KAP), particularly in East Java, using an interpretive phenomenological approach. Given changing generational values, commercial pressures from KAPs, and ongoing independence violations, this study seeks to fill a gap in understanding the lived experiences of young auditors in negotiating independence as a fundamental ethical principle. Data were collected through in-depth semi-structured interviews with Generation Z junior auditors in several KAPs and were analyzed thematically to uncover the construction of meaning, shaping factors, and response strategies to conflicts between personal aspirations and structural demands. The findings indicate that independence is interpreted not only as formal adherence to standards and codes of ethics, but also as part of moral identity, self-integrity, and an "inner brake" in dealing with client pressure, firm culture, and commercial targets, shaped by a combination of Gen Z's distinctive values, the socialization process in KAPs, and concrete experiences of ethical dilemmas in the field. Gen Z junior auditors respond to the tension between personal values and organizational demands through various coping strategies, ranging from communication adjustments and seeking support from role models to self-reflection and, in extreme cases, changing accounting firms or leaving the profession when they feel independence is no longer aligned with their personal values. Practically, the research results confirm that strengthening independence requires the design of ethics policies and coaching systems that are more dialogical, generation-sensitive, and based on real cases, so that the process of internalizing independence values ​​does not stop at normative slogans, but is realized in the daily audit decisions of Generation Z junior auditors.
PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP INNOVATIVE WORK BEHAVIOR : MEDIASI PSYCHOLOGICAL EMPOWERMENT DAN MODERASI TASK COMPLEXITY PADA BPJS KETENAGAKERJAAN WILAYAH JAWA TENGAH & DIY: (THE EFFECT OF TRANSFORMATIONAL LEADERSHIP ON INNOVATIVE WORK BEHAVIOR: THE MEDIATING ROLE OF PSYCHOLOGICAL EMPOWERMENT AND THE MODERATING ROLE OF TASK COMPLEXITY AT BPJS KETENAGAKERJAAN IN THE CENTRAL JAVA & YOGYAKARTA REGION) Khairunnisa, Shafira; Tristanto Laksana Putra, Juni; Putri, Rizky Atika Salsabila Ivabianca; Munandari, Dhealelia
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60018

Abstract

This study aims to determine transformational leadership on innovative work behavior mediated by psychological empowerment and moderated by task complexity. Thisstudy uses a quantitative approach with the analysis technique used is partial least squares with 156 employee respondents in the membership sector at BPJS Ketenagakerjaan throughout Central Java and DIY. The dependent variable used is innovative work behavior, the independent variable is transformational leadership, the mediating variable is psychological empowerment, and the moderating variable is task complexity. The results of the study show that transformational leadership and psychological empowerment affect innovative work behavior among employees with positive and significant results. Transformational leadership shows positive and significant results on innovative work behavior mediated by psychological empowerment. Task complexity showsthat it can moderate transformational leadership on innovative work behavior.
MODEL PEMBERDAYAAN EKONOMI ADAPTIF BERBASIS UNBOUNDED RATIONALITY DAN PERILAKU IRASIONAL: STUDI PADA WARGA BINAAN PEMASYARAKATAN DI RUTAN KELAS IIB SITUBONDO: (AN ADAPTIVE ECONOMIC EMPOWERMENT MODEL BASED ON UNBOUNDED RATIONALITY AND IRRATIONAL BEHAVIOR: A STUDY OF COMMUNITY INMATES IN CLASS IIB SITUBONDO PRISON) Kristiawan, Rudi; Zainuri, Zainuri; Wilantari, Regina Niken; Saleh, Mohammad
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60022

Abstract

This study aims to examine the effectiveness of skill-based economic empowerment programs at Class IIB Detention Center Situbondo and to formulate an adaptive economic empowerment model grounded in behavioral economics. The findings reveal that the economic behavior of inmates does not align with the classical assumption of unbounded rationality. Instead, decisions are driven by fear of failure, social pressure, and past trauma, which manifest as cognitive biases such as loss aversion and status quo bias. The avoidance of economically beneficial training opportunities reflects a form of contextual and defensive rationality, wherein individuals prioritize avoiding loss over pursuing uncertain gains. A satisficing strategy, offering simple and achievable options, proved more effective than utility-maximization approaches. Institutional support, humanistic approaches by officers, and incentive systems based on progress significantly enhance program engagement. This study presents a model that aligns with bounded rationality and psychosocial realities, contributing theoretically by framing irrational behavior as an adaptive response to high structural risk.
PENGARUH PRAKTIK PENGELOLAAN PENGETAHUAN TERHADAP KINERJA ORGANISASI RETAIL X: THE INFLUENCE OF KNOWLEDGE MANAGEMENT PRACTICES ON THE PERFORMANCE OF RETAIL ORGANIZATION X Cahyadi, Angelica; Caroline, Angela
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60023

Abstract

Knowledge is a valuable asset for companies and good knowledge management is the basis for creating a sustainable company or organization that can survive changes and global competition. Knowledge management practice has four dimensions which aim to manage existing knowledge in the organization to be used effectively and efficiently so that later it can improve organizational performance. This study aims to measure how influential knowledge management practices are on organizational performance in the parent company Retail X (one of the leading companies in the retail industry in Indonesia). In this study, survey methods were used and the type of research used in this study was causal. Data collection techniques used by distributing questionnaires and interviews. The data analysis technique was carried out with quantitative data analysis techniques. The result of the research conducted indicate that : the knowledge management practice variable had a positive influence of 19.8% on organizational performance.
DETERMINAN TINGKAT PARTISIPASI ANGKATAN KERJA PEREMPUAN: STUDI KASUS INDONESIA 2010-2024: (DETERMINANTS OF FEMALE LABOR FORCE PARTICIPATION: A CASE STUDY OF INDONESIA 2010-2024) Fitrania, Sernanda; Rochaida, Eny
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60024

Abstract

The purpose of this study is to determine and analyze the influence of education level, women's productive age and GRDP on the level of female labor force participation in Indonesia. This study uses secondary data with multiple linear regression SPSS 2.5 version software. The conclusions of the research results are as follows: 1) Education level has a positive and significant effect on the level of female labor force participation in Indonesia 2) women's productive age has a negative and significant effect on the level of female labor force participation in Indonesia 3) GRDP has a positive and significant effect on the level of female labor force participation in Indonesia.

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