cover
Contact Name
Arnis Budi Susanto
Contact Email
arnis.feb@unej.ac.id
Phone
+62 815-6565-692
Journal Mail Official
ejeba.feb@unej.ac.id
Editorial Address
https://ejeba.jurnal.unej.ac.id/index.php/e-JEBAUJ
Location
Kab. jember,
Jawa timur
INDONESIA
eJEBA
Published by Universitas Jember
ISSN : 23554665     EISSN : 26853523     DOI : https://doi.org/10.19184/ejeba.v10i1.37361
Core Subject : Economy, Science,
-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.
Articles 274 Documents
AN EMPIRICAL ANALYSIS OF THE EFFECT OF ECONOMIC DEGLOBALIZATION ON RENEWABLE ENERGY CONSUMPTION IN ICELAND Anjani, Angelica Mutiara; Setyaningrum, Idfi; Susanto, Celine Margaretha; Kartikasari, Cynthia Yohanna
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.v13i1.60025

Abstract

Recent global disruptions have sparked growing interest in the consequences of shifting trends from globalization toward economic deglobalization. This study examines the relationship between economic deglobalization, measured by the economic dimension of the KOF Globalization Index, and renewable energy consumption. Using Johansen cointegration and a Vector Error-Correction Model (VECM), Impulse-Response Function and variance-decomposition analyses on annual Iceland data (1990–2021), the findings show that economic deglobalization Granger-predicts renewable energy consumption and has a significant long-run influence, and the FEVD results show that its contribution to renewable energy variance gradually grows over time. This paper contributes to understanding the interaction between the changing global economic integration patterns and renewable energy consumption in one of the highly renewable-dependent European countries.
PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP PROFITABILITAS: (THE EFFECT OF GREEN ACCOUNTING AND CORPOATE SOCIAL RESPONSIBILITY DISCLOSURE IMPLEMENTATION ON THE PROFITABILITY) Salsabila, Neva; Romadhon, Fitri; Fitri, Alfiana
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.v13i1.60026

Abstract

This research was motivated by stakeholders' doubts in assessing the company's seriousness in contributing to the environment and unclear allocation of funds for environmental activities. This research aims to determine the effect of implementing green accounting and CSR disclosure on profitability in food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sample in this study used a purposive sampling technique to obtain a sample of 24 food and beverage companies. The data analysis technique in this research is multiple linear analysis using SPSS 25. The results of this research are that there is no influence between green accounting and profitability with a significant value of 0.062 which is greater than 0.05, while for the CSR disclosure variable there is an influence on profitability with a value significant 0.041 which is smaller than 0.05.
PERSEPSI KEMUDAHAN DAN PERILAKU PEMBELIAN IMPULSIF PADA LAYANAN BUY NOW PAY LATER: PERAN MEDIASI MOTIVASI BELANJA HEDONIS DAN PERAN MODERATOR KONTROL DIRI: (PERCEIVED EASE OF USE AND IMPULSIVE BUYING IN BUY NOW PAY LATER SERVICE: THE MEDIATING ROLE OF HEDONIC SHOPPING MOTIVATION AND THE MODERATING ROLE OF SELF-CONTROL) Widyastuti, Liza Yudhita; Azzahra, Yulia Chaerani; Izzah, Khalid Ahmad; Rein, Sasikirana; Rustyawati, Reny; Putri, Fildzah Rudyah
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.v13i1.60027

Abstract

This study is the first research which empirically examine the psychological mechanism of impulsive buying among Buy Now Pay Later (BNPL) users, specifically Shopee PayLater. The mechanism consists the influence of perceived ease of use of Shopee PayLater on impulsive buying, mediated by hedonic shopping motivation and moderated by self-control. Data from 301 Shopee PayLater users were analyzed using Hayes PROCESS Macro in SPSS. This study indicate that perceived ease of use significantly predicts hedonic shopping motivation. Although its direct contribution is small (R2 = 0.029), the indirect effect on impulsive buying is sufficient to stimulate the affective aspect (hedonic shopping motivation) that drives impulsive buying in the BNPL ecosystem. Notably, this mediated effect remained significant even among individuals with high self-control (indirect effect = 0.171; 95% CI = 0.024–0.373). Thus, while self-control moderates and weakens the relationship between hedonic shopping motivation and impulsive buying, its effect is limited. Researcher suggest additional variables which are capable to suppress impulsivity and to foster healthier and more responsible consumption behavior. These findings contribute to create digital financial literacy education and propose ethical design BNPL service.
THE IMPACT OF DIGITALIZATION ON MSME PRODUCTIVITY IN THE DIGITAL ECONOMY ERA Dwiansyah, Ipung; Mayasari, Astried Nadia; Jannah, Annisa Huda Muya; Setyanti, Sri Wahyu Lely Hana
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.v13i1.60028

Abstract

Purpose – This study aims to comprehensively analyze the effect of digitalization on the productivity of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia in the context of the digital economy era. This research is motivated by changes in the business landscape due to the development of digital technology which requires MSMEs to adapt in order to remain competitive. Design/methodology/approach – This research design uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to a representative sample of MSME players in various sectors in Indonesia who have adopted digital technology in their business activities. Data analysis was conducted using regression techniques to test hypotheses regarding the effect of digitalization (measured through the adoption of e-commerce, social media, digital payment systems, and the use of cloud computing) on MSME productivity (measured through increased sales, operational cost efficiency, and market reach). Findings – The research findings show that digitalization has a positive and significant influence on MSME productivity. The adoption of e-commerce and social media significantly increases market reach and sales, while the use of digital payment systems improves transaction efficiency and reduces operational costs. The use of cloud computing was also found to contribute to data management and operational efficiency. Originality/value – The originality/value of this research lies in the comprehensive empirical testing of the different dimensions of digitalization and their influence on various aspects of MSME productivity in Indonesia. This research also provides practical implications for MSMEs in optimizing the use of digital technology and for the government in formulating policies that support the digitalization of MSMEs to improve national economic competitiveness. This research makes an important contribution to the literature on MSME digitalization in Indonesia, and provides guidance for MSMEs to make optimal use of digital technology.
PERAN STAKEHOLDER DALAM IMPLEMENTASI EKONOMI PEMBANGUNAN PADA PENGELOLAAN SAMPAH : THE ROLE OF STAKEHOLDERS IN THE IMPLEMENTATION OF DEVELOPMENT ECONOMICS IN WASTE MANAGEMENT Avelia, Rizky Renuka; Mukhlis, Imam
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.v13i1.60029

Abstract

This study aims to analyze the role of stakeholders in the implementation of circular economy in waste management in Jongbiru Village, Gampengrejo District, Kediri Regency. This village was chosen because it is the location of TPS 3R implementation as a solution to environmental problems, especially waste, through a circular economy approach. The method used is qualitative with a case study approach. Data were obtained through observation, in-depth interviews, and documentation studies. The results showed that the implementation of circular economy in TPS 3R Jongbiru has been running although it still faces various obstacles, such as limited human resources and not optimal periodic evaluation. The role of stakeholders is divided into several functions: TPS 3R managers as field implementers, academics as innovation accelerators, Rotation Institute as facilitators and policy creators, and village government as coordinators and local policy makers. Collaboration between stakeholders is a key factor in the sustainability of the 3R-based waste management program and circular economy. This research concludes that multi-stakeholder synergy is needed so that the village waste management model can become an efficient, sustainable system, and contribute to the achievement of sustainable development goals (SDGs).
ANALISIS FAKTOR-FAKTOR PENYEBAB GLASS CEILING PADA TENAGA KERJA PEREMPUAN DI SEKTOR PUBLIK (STUDI KASUS PADA ORGANISASI PERANGKAT DAERAH KOTA GORONTALO): ANALYSIS OF THE CAUSAL FACTORS OF THE GLASS CEILINGS AMONG FEMALE WORKERS IN THE PUBLIC SECTOR (A CASE STUDY OF LOCAL GOVERMENT AGENCIES IN GORONTALO CITY Duda, Regita; Podungge, Robiyati; Tantawi, Rezkiawan
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 2 (2025): e-JEBA Volume 12 Number 2 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i2.53726

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor penyebab Glass Ceiling pada tenaga kerja perempuan di sektor publik studi kasus pada Organisasi Perangkat Daerah Kota Gorontalo. Jenis penelitian ini bersifat kuantitatif dengan menggunakan metode analytical hierarchy process. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner. Jumlah sampel berjumlah 46 responden. Berdasarkan hasil penelitian diketahui bahwa Individual Factor merupakan hambatan utama dalam pembentukan glass ceiling dengan bobot tertinggi sebesar 0.288, Organizational Factor 0.279, Family Factor 0.276 dan Cultural Factor sebesar 0.160. Secara keseluruhan ditemukan bahwa isu yang paling dominan di hampir semua kategori adalah pelecehan seksual, kesenjangan upah dan kesempatan promosi. Temuan ini menegaskan pentingnya pembenahan sistem dan budaya organisasi agar lebih responsif gender, serta perlunya dukungan dari keluarga dan masyarakat untuk mengurangi hambatan tidak kasat mata dalam pengembangan karir perempuan. Secara teoritis, penelitian ini berimplikasi pada dukungan terhadap konsep social role theory yang menjelaskan bahwa stereotip gender berkembang karena adanya norma sosial yang memposisikan perempuan pada peran domestik sedangkan laki-laki pada peran publik. Isu dengan bobot tertinggi seperti pelecehan seksual dan kesenjangan upah menunjukan bahwa norma patriarki masih memengaruhi hubungan kerja di level birokrasi. Sementara isu dengan bobot terendah, bias gender di dunia kerja, mengindikasikan bahwa meskipun ada upaya kesetaraan, bias tersebut tetap eksis dan berpotensi menghambat karir perempuan dalam jangka panjang. Secara praktis, implementasi penelitian ini tidak hanya mendukung pencapaian kinerja pemerintah daerah tetapi, juga sejalan dengan komitmen terhadap Sustainable Development Goals (SDGs) poin 5: kesetaraan gender.
DECIPHERING THE DETERMINATION OF INDEX SHARIA FINANCIAL INCLUSION IN THE INDONESIAN LANDSCAPE Arifin, Samsul; Rusgianto, Sulistya; Suprayitno, Aryadimas; Sholikah, Nia Mariatus
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.48301

Abstract

This research aims to provide an in-depth review of the literature on the Index Sharia Financial Inclusion (ISFI) and examine the determinants influencing it. The study employs a quantitative approach across 28 provinces in Indonesia. The ISFI value is calculated using a well-established formula referenced in prior studies. The methodology adopted is a widely recognized one, utilizing the EViews 10 software for analysis. The results indicate that two variables, GDP per Capita and the Human Development Index (HDI), have a significant positive impact on ISFI. Conversely, the Number of Poor Population and the Gini Ratio exhibit a significant negative effect. Additionally, Unemployment and Zakat Distribution in the economic sector do not show a significant impact. The findings of this research are intended to serve as a reference for evaluating and enhancing sharia financial inclusion in Indonesia.
TANGGUNG JAWAB SOSIAL (CSR), IMBAL HASIL ATAS EKUITAS (ROE), DAN REPUTASI PERUSAHAAN: (CORPORATE SOCIAL RESPONSIBILITY, RETURN ON EQUITY, AND CORPORATE REPUTATION) Ramdani, Hendi; Animah, Animah
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.49253

Abstract

This research aims to evaluate the influence of CSR and ROE on the reputation of manufacturing companies listed on the IDX. This research uses a quantitative approach with a sampling of 25 manufacturing companies listed on the IDX during the 2018-2022 period. The sampling technique used is purposive sampling, where reputable companies are taken as samples. CSR, ROE and corporate reputation data were collected from annual reports and official IDX publications. Linear regression analysis is used to test the relationship between these variables. The research results show that both CSR and ROE have a significant influence on the reputation of manufacturing companies listed on the IDX. The regression coefficients for CSR and ROE show that every one unit increase in CSR and ROE causes a significant increase in corporate reputation. These findings have important implications for business and management practitioners at BEI. Improving CSR practices and financial performance can help companies strengthen their reputation in the eyes of Stakeholders. A better understanding of the relationship between CSR, ROE, and corporate reputation can also help companies design more effective business strategies.
PENGARUH ISLAMIC LEADERSHIP DAN ISLAMIC ORGANIZATIONAL CULTURE TERHADAP EMPLOYEE PERFORMANCE DENGAN VARIABEL INTERVENING JOB SATISFACTION (BANK SYARIAH INDONESIA KANTOR AREA JEMBER): (THE INFLUENCE OF ISLAMIC LEADERSHIP AND ISLAMIC ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION INTERVENING VARIABLES (BANK SYARIAH INDONESIA JEMBER AREA OFFICE)) Andini, Azizah Noer; Hardinawati, Lusiana Ulfa
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.51949

Abstract

This study aims to analyze the impact of Islamic leadership and Islamic organizational culture on employee performance, with job satisfaction as a mediating variable, at Bank Syariah Indonesia in the Jember Area Office. This research employs a quantitative method with a survey approach, using a questionnaire as the instrument. The sample consists of 41 employees working as tellers, customer service representatives, and backoffice staff. The sample was selected using purposive sampling techniques. The data were analyzed using SEM-PLS techniques. The research findings indicate that Islamic leadership has a positive and significant effect on job satisfaction, Islamic leadership has a positive and significant effect on employee performance, Islamic organizational culture does not affect job satisfaction, Islamic organizational culture does not affect employee performance, job satisfaction has a positive and significant effect on employee performance, job satisfaction does not mediate the effect of Islamic organizational culture on employee performance, and job satisfaction does mediate the effect of Islamic leadership on employee performance.
FAKTOR-FAKTOR PENENTU MUSLIM MILENIAL BERINSVESTASI DI TABUNGAN EMAS SYARIAH: (DETERMINANTS OF MILLENNIAL MUSLIMS' INTEREST IN INVESTING IN SHARIA GOLD SAVINGS) Salama, Sri Cahyaning Umi; Wardani, Mahdayusiska; Hakim, Imamul
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.52114

Abstract

The purpose of this study was to determine the factors that influence the interest of millennial Muslims to invest in sharia gold savings in Malang City. The population in this study were those who were included in the millennial generation with a birth range of 1980 to 2000 in Malang City. The sampling technique used the accidental sampling method with a total of 100 respondents. The data source in this study was primary data. Data collection was carried out by distributing questionnaires via Google Form. The data analysis technique, namely SEM or Structural Equation Model modeling, was used as a research data processing technique with the help of the SmartPLS 4.0 test tool. The results of this study indicate that: (1) the knowledge factor has a significant effect on the interest in investing in sharia gold savings, (2) the security factor does not have a significant effect on the interest in investing in sharia gold savings (3) the investment risk perception factor has a significant effect on the interest in investing in sharia gold savings.