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Iwan Sidharta
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Jl. Turangga No.35-43, Lkr. Sel., Kec. Lengkong
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INDONESIA
Journal of Economics, Management, and Entrepreneurship
Published by Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung
ISSN : -     EISSN : 30260906     DOI : https://doi.org/10.55208/jeme
Core Subject : Economy, Science, Education, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
The Journal of Economics, Management, and Entrepreneurship (JEME) has a specific focus and scope that encompasses various aspects of these fields. It aims to publish articles that contribute to the understanding and advancement of economic theories, management practices, and entrepreneurial endeavors. The journal welcomes research papers, case studies, and theoretical articles that address relevant issues and provide valuable insights into the dynamic nature of the global economy.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 46 Documents
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Career Development and Discipline as Key Drivers of Employee Performance: Insights from a Banking Firm in Bandung Rio Valetehan; Adhie Nurhadian; Nenny Rinawati; Vicky Achmad Zulfikar
Journal of Economics, Management, and Entrepreneurship Vol. 4 No. 1 (2026): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v4i1.03

Abstract

This study addresses the critical issue of employee performance at a prominent bank in Bandung. Employee performance directly impacts organizational success, yet many financial institutions struggle with engagement and productivity levels. Using a survey approach, this research gathers data from employees to explore the relationships between career development, discipline, and performance outcomes. The analysis employs path analysis to identify direct and indirect effects among the variables. The findings reveal that both career development and discipline significantly influence employee performance, with career development emerging as a key motivator that enhances engagement. This research contributes novel insights by highlighting how these factors interconnect within the banking sector, emphasizing the importance of a structured approach to employee growth and compliance. The implications suggest that banks should focus on fostering career development and maintaining a disciplined work environment to drive higher employee performance, ultimately improving the bank’s overall effectiveness and competitive edge in the industry.
Driving Employee Performance: The Impact of Achievement Motivation and Culture at a Logistics SOE Alfilail Taftajani; Bulan Tati Fitria; Boy Suzanto; Dhea Perdana Coenraad
Journal of Economics, Management, and Entrepreneurship Vol. 4 No. 1 (2026): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v4i1.04

Abstract

Suboptimal employee performance severely challenges organizational efficiency, especially within competitive public sectors. This study addresses the performance gaps currently hindering a state-owned shipping enterprise in Bandung, Indonesia. This research investigates how achievement motivation and organizational culture influence employee performance within the state-owned logistics sector. The study employs a quantitative, descriptive, and verficiative research design. Utilizing a survey approach, we collected primary data from a sample of 100 employees selected through simple random sampling. The data analysis utilizes path analysis to evaluate the direct effects and statistical significance of the variables. The statistical analysis reveals that both achievement motivation and organizational culture significantly boost employee performance, with corporate culture acting as the primary driver. The results confirm that strategic interventions in workplace dynamics directly elevate workforce productivity. Unlike generic organizational behavior studies, this research provides unique empirical evidence by focusing specifically on a state-owned shipping and logistics enterprise in a developing economy. It uncovers how civil service mindsets shift when coupled with targeted achievement-driven incentives. These findings imply that state-owned logistics managers must actively cultivate a high-achievement culture and modernize organizational values. Practically, implementing robust reward systems and alignment programs will directly resolve the current performance deficits.
The Impact of Accounting Information Systems on Internal Control of Fixed Assets at the Education Office of West Java Ashari Mansur Mahmudin; Maulana Yusup
Journal of Economics, Management, and Entrepreneurship Vol. 4 No. 1 (2026): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v4i1.05

Abstract

Effective management of public sectors requires rigorous oversight, yet organizations frequently encounter vulnerabilities in safeguarding state-owned wealth. Specifically, the Education Office of West Java faces critical challenges in maintaining the accountability and security of its fixed assets, often due to fragmented tracking and inadequate oversight mechanisms. This study investigates the impact of Accounting Information Systems (AIS) on the internal control of fixed assets at the Education Office of West Java. By analyzing this relationship, the research aims to determine how digitalized accounting frameworks can optimize asset safeguarding and reporting accuracy. The research employs a quantitative survey approach to gather primary data. The target population comprises administrative and financial staff within the institution, from which the study draws a sample of 40 operational employees directly involved in asset management. The data analysis utilizes structural equation modeling or multiple linear regression analysis (processed via statistical software) to evaluate the reliability, validity, and statistical significance of the system's impact on internal control measures. The statistical results demonstrate that the Accounting Information System exerts a significant positive impact on the internal control of fixed assets at the Education Office of West Java. Higher levels of AIS implementation directly correlate with stronger, more transparent, and highly efficient asset control mechanisms. While previous literature extensively covers AIS in private corporate sectors, this study offers fresh insights by contextualizing these dynamics within a regional public education department. It bridges the empirical gap regarding how localized bureaucratic structures adapt to automated accounting controls. The findings imply that government institutions must prioritize the modernization of their accounting software and provide continuous technical training for staff. Implementing these systemic upgrades will minimize the risk of asset misappropriation, ensure compliance with regional audit standards, and ultimately enhance public trust in institutional financial management.
Determinants of Healthcare Profitability: The Role of Financial and Operational Leverage in Indonesia Indri Ayu Tansar; Gilang Sekar Tadjie; Siti Amiah
Journal of Economics, Management, and Entrepreneurship Vol. 4 No. 1 (2026): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v4i1.06

Abstract

This study investigates the influence of Operating Leverage (Degree of Operating Leverage/DOL) and Financial Leverage (Degree of Financial Leverage/DFL) on the profitability of healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Profitability in this study is measured using Net Profit Margin (NPM), a metric that reflects operational efficiency relative to net sales and is directly influenced by a company’s leverage structure. The novelty of this research lies in its focus on the post-COVID-19 period, its exclusive examination of the healthcare sector — which has unique operational cost structures and strict regulatory environments — and its use of NPM as the profitability proxy, which is less commonly employed compared to ROA or ROE in similar studies. A quantitative approach with a verificative and explanatory survey method was adopted. The sample consisted of 12 healthcare companies selected through purposive sampling, yielding 36 total observations across three years. Data were sourced from official IDX financial reports and analyzed using multiple linear regression with the assistance of SPSS software. Prior to regression analysis, classical assumption tests — including normality, multicollinearity, autocorrelation, and heteroscedasticity — were conducted, and all assumptions were satisfied. The descriptive statistics revealed that DOL had a negative mean (–14.72) with a large standard deviation (44.93), indicating high operational risk and significant variation among companies. DFL showed a positive mean (0.619), suggesting moderate debt utilization, while NPM averaged 34.71%, reflecting a relatively healthy net profit capacity. The results of the partial t-tests showed that DOL (t = 1.407; sig. = 0.169) and DFL (t = 0.740; sig. = 0.465) did not have a significant individual effect on NPM. The simultaneous F-test also indicated no significant joint effect (F = 1.404; sig. = 0.260). The Adjusted R² value of 0.809, however, suggests that the model explains approximately 80.9% of the variation in NPM, with the remaining 19.1% attributable to other factors not captured in the model. These findings indicate that neither operating leverage nor financial leverage serves as a primary determinant of profitability in the healthcare sector. Instead, factors such as operational efficiency, healthcare service demand, government regulation, sales growth, and macroeconomic conditions are considered more dominant in shaping financial performance. Future research is recommended to incorporate additional variables — such as liquidity ratios, asset efficiency indicators, and macroeconomic variables — to gain a more comprehensive understanding of profitability dynamics in this sector.
Moderating Effect of Tax Avoidance on Firm Size and ROA: Study of Insurance Sector at IDX 2021-2025 Period Nadia Putri Zahra; Iwan Sidharta
Journal of Economics, Management, and Entrepreneurship Vol. 4 No. 1 (2026): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v4i1.07

Abstract

This study examines how Tax Avoidance moderates the impact of Firm Size on financial performance, specifically Return on Assets (ROA). Utilizing a quantitative approach, the methodology analyzes secondary panel data gathered from the Indonesia Stock Exchange (IDX) spanning 2021 to 2025. The sample consists of nine insurance sector companies, yielding 45 observations over the five-year period. Following classical assumption testing to ensure unbiased estimates, the analysis applies Hayes' Conditional Process Analysis to evaluate the shifting effects of corporate scale on profitability at various levels of tax management. The findings reveal that Tax Avoidance acts as an actually weakens in this relationship. While larger firm size fails to improve ROA when tax avoidance is low or average, it significantly drives profitability upward when companies engage in high levels of tax avoidance. This provides a crucial implication for corporate managers, suggesting that large insurance firms must strategically align their organizational scale with optimized tax planning to successfully maximize financial returns. The originality of this research lies in its specific application of conditional process modeling to the Indonesian insurance sector, mapping the exact thresholds where tax planning transforms from an insignificant factor into an active catalyst for asset profitability.
Securing Patient Safety: Revealing the Necessary Levels of Intrinsic Motivation, Discipline, and Risk Management through NCA Wenni Agustin Wijaya; Dedi Hadian; Ester Manik
Journal of Economics, Management, and Entrepreneurship Vol. 4 No. 1 (2026): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v4i1.08

Abstract

This study investigates how human and organizational factors shape Patient Safety Culture in healthcare settings. Specifically, we evaluate the direct and indirect structural relationships between intrinsic motivation, preventive discipline, and evidence-based risk management, while identifying the minimum necessary baseline levels (bottlenecks) required to sustain a resilient safety culture. We conducted a quantitative, descriptive-verificative study surveying 86 hospital employees at a facility in Bandung City, Indonesia. We collected primary data using validated questionnaires covering Intrinsic Motivation, Preventive Discipline, Risk Management, and Patient Safety Culture. To analyze the data, we integrated Path Analysis—to evaluate structural direct and indirect effects—with Necessary Condition Analysis (NCA) to uncover non-linear necessity logic and operational bottlenecks. Path analysis reveals that intrinsic motivation exerts a 41.2% total effect on evidence-based risk management (23.0% direct effect and 17.7% indirect effect mediated by preventive discipline), while risk management subsequently drives 83.4% of patient safety culture (epsilon = 0.194). Furthermore, NCA results establish that Preventive Discipline (d = 0.499, p < 0.001), Risk Management (d = 0.447, p < 0.001), and Intrinsic Motivation (d = 0.420, p < 0.001) all function as strong necessary conditions. Without satisfying the baseline thresholds of each variable, high patient safety culture cannot exist. Hospital administrators must pursue a dual managerial approach: utilize motivation and risk management as proactive levers to elevate safety culture while rigorously enforcing baseline preventive discipline. Relying on advanced risk systems alone is insufficient if individual motivation or discipline drops below critical necessity thresholds. This research bridges a critical methodological gap by combining traditional sufficiency-based structural modeling (Path Analysis) with necessity-based evaluation (NCA) in healthcare safety literature, offering explicit quantitative thresholds for patient safety conditions rather than relying solely on average linear relationships.

Page 5 of 5 | Total Record : 46

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