cover
Contact Name
Hajar Dewantara
Contact Email
hajardewantara@unm.ac.id
Phone
+6282325900598
Journal Mail Official
hajardewantara@unm.ac.id
Editorial Address
Jl. Pendidikan I No.27, Tidung, Kec. Rappocini, Makassar City, South Sulawesi 90222 Indonesia
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Indonesian Journal of Business and Entrepreneurship Research
ISSN : 29854636     EISSN : 29854644     DOI : https://doi.org/10.62794/ijober
Core Subject : Economy, Social,
Focus and Scope Entrepreneurship education Government policy on entrepreneurship Entrepreneurship in ethnic enclaves Self-employment among immigrants Entrepreneurship among minority groups Indigenous entrepreneurship Gender and entrepreneurship Entrepreneurship in developing and transitional countries Entrepreneurship and ethics Intrapreneurship Entrepreneurial marketing, leadership, and management Knowledge entrepreneurship and entrepreneurial learning organisations Social entrepreneurship Family business and entrepreneurship Sustainable entrepreneurship and parallel entrepreneurship e-Entrepreneurship Part-time entrepreneurship Home-based entrepreneurship
Articles 68 Documents
A Resource-Based and Dynamic Capabilities Perspective on Batik SME Performance: The Sequential Mediating Roles of Digital Marketing and Innovation Capability Intan Muliana Rhamdhani; Sulis Riptiono
Indonesian Journal of Business and Entrepreneurship Research Vol. 4 No. 2 (2026): Vol. 4, No. 2, May 2026: Indonesian Journal of Business and Entrepreneurship Re
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v4i2.255

Abstract

This study investigates the relationships between entrepreneurial capability, Digital Marketing Capability (DMC), Innovation Capability (IC), and Business Performance (BP) in batik SMEs. Based on the Resource-Based View (RBV) and Dynamic Capabilities Theory (DCT), it proposes a serial mediation model in which DMC and IC elucidate the link among EC and business performance. A quantitative cross-sectional survey was conducted among owners of batik SMEs in Central Java, Indonesia. Using purposive sampling, 380 valid responses were collected and analyzed using Structural Equation Modeling (SEM-AMOS). The proposed mediation effects were evaluated using a bootstrapping procedure. The results reveals that EC is positively associated with DMC, IC, and BP. DMC and IC are also positively effects with business performance. Bootstrapping results support the sequential mediating roles of DMC and IC in linking EC to business performance. This study extends RBV and DCT by empirically validating a serial mediation model that explains how EC is translated into BP through the sequential development of DMC and IC. The findings provide new evidence from batik SMEs in Indonesia, an underexplored context in the capability and digital marketing literature.
Praxiology-Based Entrepreneurship Learning Media: A Framework for Entrepreneurial Value Internalization Among Students Agung Winarno; Sopingi; Desti Nur Aini; Abdillah Agustya Siwi Nashiro; Nurul Hildha Afifa
Indonesian Journal of Business and Entrepreneurship Research Vol. 4 No. 3 (2026): Vol. 4, No. 3, August 2026: Indonesian Journal of Business and Entrepreneurship
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v4i3.259

Abstract

Entrepreneurship education in higher education continues to emphasize knowledge acquisition, while the internalization of entrepreneurial values through goal-directed action and self-reflection has yet to be systematically integrated into the learning process. This study aimed to develop and evaluate a praxiology-based entrepreneurship learning medium designed to support the internalization of entrepreneurial values among university students. The study employed an educational action research design conducted over three cycles: initial inquiry and planning, intervention implementation and monitoring, and intervention refinement based on reflection on the findings from each cycle. Participants were 50 undergraduate students enrolled in an Entrepreneurship course at the Faculty of Economics and Business, Universitas Negeri Malang. The intervention was delivered through Praxiedu, a Learning Management System (LMS) that integrates learning materials, idea–action–consequence mapping, self-assessment, reflective activities, and video podcasts featuring authentic entrepreneurial experiences. Changes in entrepreneurial values were assessed using pre- and post-intervention measures covering five dimensions and were analyzed descriptively and using a paired-samples t test. The findings showed increases across all measured dimensions, with the most pronounced changes observed in self-confidence, which increased from 65% to 87%, and self-motivation, from 62% to 81%. Creativity increased from 58% to 70%, whereas risk-taking and leadership showed more modest changes, rising from 55% to 63% and from 54% to 61%, respectively. During the intervention-refinement stage, the addition of video podcasts featuring authentic entrepreneurial experiences was followed by reports of more realistic and contextually grounded new business ideas among 60% of the students, along with a 12-percentage-point increase in creativity scores compared with the preceding cycle. These findings suggest that the internalization of entrepreneurial values does not develop uniformly and appears to be stronger in dimensions directly supported by self-evaluation, reflection on action, and exposure to authentic experience. The study’s novelty lies in integrating praxiology into LMS-based entrepreneurship education by linking goals, actions, consequences, and reflection as interconnected components of action-oriented entrepreneurial value formation.
Empirical Evidence on Managerial Ownership, Conservatism, Audit Quality, and Opportunistic Reporting Hamdani; Hendra Galuh Febrianto; Dhea Zatira; Onesmo Guty
Indonesian Journal of Business and Entrepreneurship Research Vol. 4 No. 3 (2026): Vol. 4, No. 3, August 2026: Indonesian Journal of Business and Entrepreneurship
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v4i3.267

Abstract

This study explores the moderating role of managerial ownership in the relationship between accounting conservatism, leverage, and audit quality on earnings management within Indonesia's raw materials sector. Employing panel data regression with a fixed effects model and Moderated Regression Analysis (MRA), the research analyzes 72 firm-year observations from raw material companies during the 2020–2025 period. The findings reveal that accounting conservatism exerts a significant positive partial effect on earnings management, whereas leverage, audit quality, and all interaction terms with managerial ownership do not demonstrate statistical significance. These results suggest that the influence of governance mechanisms on earnings management is nuanced, with conservatism emerging as the only consistently significant determinant. The absence of significant moderating effects highlights the complexity of managerial ownership's role and cautions against drawing conclusive claims regarding its effectiveness compared to external governance mechanisms. Instead, the study positions managerial ownership as an exploratory dimension that warrants further empirical investigation. By distinguishing statistically supported findings from non-significant tendencies, this research contributes to the literature on corporate governance and earnings management, offering preliminary evidence on governance interactions in Indonesia's raw materials sector and encouraging future studies to refine the analysis with broader samples and alternative methodological approaches.
Financial Literacy, Governance Mechanisms, and Innovation Capability in Explaining SME Performance The Moderating Role of Organizational Culture Fran Sayekti; Siti Resmi; Reza Widhar Pahlevi
Indonesian Journal of Business and Entrepreneurship Research Vol. 4 No. 2 (2026): Vol. 4, No. 2, May 2026: Indonesian Journal of Business and Entrepreneurship Re
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v4i2.268

Abstract

Small and medium-sized enterprises (SMEs) play a vital role in regional economic development; however, their ability to achieve sustainable performance is often influenced by internal capabilities and governance practices. Financial literacy and SME governance are considered important factors in enhancing innovation capability, which may subsequently improve business performance. Organizational culture may also strengthen or weaken the effectiveness of innovation capability in driving performance outcomes. This study aims to examine the effects of financial literacy and SME governance on innovation capability and SME performance. It also investigates the moderating role of organizational culture in the relationship between innovation capability and SME performance. The study employed a quantitative research design involving SMEs in the Special Region of Yogyakarta, Indonesia. Using a purposive sampling technique, data were collected from 176 SME owners or managers. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS software to test the proposed relationships among variables. The results reveal that financial literacy and SME governance have positive and significant effects on innovation capability. SME governance also exerts a positive and significant direct influence on SME performance. However, financial literacy does not significantly affect SME performance directly. Furthermore, innovation capability does not have a significant impact on SME performance. The findings also indicate that organizational culture does not significantly moderate the relationship between innovation capability and SME performance. This study highlights the importance of strengthening financial literacy and implementing effective governance practices to enhance innovation capability among SMEs. The absence of a moderating effect of organizational culture suggests that other contextual factors may play a more critical role in translating innovation capability into superior performance. These findings provide valuable insights for SME practitioners and policymakers in designing strategies to improve SME competitiveness and sustainability.
Determinants of Circular Economy-Based Household Waste Management Effectiveness in Community 3R Facilities Muhamad Padli; Ida Bagus Made Agung Dwijatenaya; Musmuliadi Musmuliadi
Indonesian Journal of Business and Entrepreneurship Research Vol. 4 No. 2 (2026): Vol. 4, No. 2, May 2026: Indonesian Journal of Business and Entrepreneurship Re
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v4i2.281

Abstract

This study examines the determinants of the effectiveness of a circular economy-based household waste management program in community 3R facilities. Specifically, it analyzes the partial and simultaneous effects of waste reduction at source, reuse of used goods, recycling into new products, community participation in waste management, and the economic value of waste management outputs on program effectiveness. The study employed a quantitative approach with inferential statistical analysis. From a population of 5,133, a sample of 98 respondents was determined using the Slovin formula. Primary and secondary data were collected through questionnaires and interviews, and the data were analyzed using multiple regression with SPSS. The instrument testing results confirmed that the research measures were valid and reliable. The findings show that waste reduction at source has a positive and significant effect on program effectiveness. The economic value generated from waste management outputs also has a positive and significant effect on program effectiveness. Simultaneously, all independent variables have a significant effect on the effectiveness of the household waste management program. These findings indicate that circular economy-based waste management is more effective when reduction practices are strengthened at the household level and when waste processing generates tangible economic value. The study highlights the importance of policy support, community behavioral change, and the development of waste-based economic activities to improve the performance of community waste management programs.
Managerial Support, IT Infrastructure, and Human Resource Competency in Information Technology Policy Implementation Suwalas Daya Guna; Ida Bagus Made Agung Dwijatenaya; Musmuliadi Musmuliadi
Indonesian Journal of Business and Entrepreneurship Research Vol. 4 No. 2 (2026): Vol. 4, No. 2, May 2026: Indonesian Journal of Business and Entrepreneurship Re
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v4i2.295

Abstract

This study examines the effects of managerial support, information technology infrastructure, and human resource competency on the implementation of information technology use policy in the public sector. A quantitative research design was employed using a multiple regression approach to assess both partial and simultaneous effects among the variables. The study involved 60 respondents from a government communication and informatics institution. The findings indicate that managerial support, the availability of information technology infrastructure, and human resource competency each show positive but statistically insignificant partial effects on policy implementation. However, when examined simultaneously, the three variables demonstrate a positive and significant effect on the implementation of information technology use policy. These results suggest that policy implementation in digital government settings is not determined by a single organizational factor, but rather by the collective contribution of institutional support, technological readiness, and workforce capability. The study highlights the importance of strengthening digital leadership, improving internal coordination, ensuring infrastructure adequacy, and enhancing staff competency to support more effective policy implementation. The findings also imply that future research may benefit from incorporating mediating or moderating variables and applying qualitative or mixed-method approaches to obtain a more comprehensive understanding of policy implementation in public organizations.
Strategic Leadership and SMEs Performance in Indonesia: The Mediating Role of Dynamic Human Resource Capability Engga Jalaludin; Eeng Ahman; Amir Machmud; Yana Setiawan
Indonesian Journal of Business and Entrepreneurship Research Vol. 4 No. 3 (2026): Vol. 4, No. 3, August 2026: Indonesian Journal of Business and Entrepreneurship
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v4i3.329

Abstract

Drawing on the Dynamic Capability View and Strategic Human Resource Management literature, this study examines the mediating role of dynamic human resource capability (DHRC) in the relationship between strategic leadership and the performance of small and medium-sized enterprises (SMEs) in Indonesia. Data were collected through a cross-sectional survey of 287 SME owners and managers across six provinces in Java and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that strategic leadership is positively associated with DHRC (β = 0.794, p < 0.001) and SME performance (β = 0.192, p = 0.021). DHRC is also positively associated with SME performance (β = 0.622, p < 0.001). Furthermore, DHRC partially mediates the relationship between strategic leadership and SME performance, as demonstrated by a significant indirect effect (β = 0.494, p < 0.001). These findings suggest that the contribution of strategic leadership to SME performance is largely transmitted through adaptive human resource routines involving learning, integration, and reconfiguration. The study extends the Dynamic Capability View by identifying DHRC as a human resource micro-foundation that helps translate strategic leadership into organizational performance in resource-constrained SME contexts.
Digital Financial Transformation on Retail MSME Scalability Through Customer Engagement Ariefah Sundari; Armanu; Meithiana Indrasari; Sukesi
Indonesian Journal of Business and Entrepreneurship Research Vol. 4 No. 1 (2026): Vol. 4, No. 1, February 2026: Indonesian Journal of Business and Entrepreneursh
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v4i1.364

Abstract

This study examines the effects of Digital Financial Inclusion, QRIS Utilization, and Embedded Finance Adoption on Retail MSME Scalability through Customer Engagement. The increasing adoption of digital financial services has created new opportunities for retail micro, small, and medium enterprises (MSMEs) to improve business performance and expand market reach. However, empirical evidence regarding how different dimensions of digital finance contribute to business scalability remains limited, particularly in emerging economies. This study employs a quantitative approach using primary data collected from 250 retail MSME owners who have adopted digital financial services. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that Digital Financial Inclusion, QRIS Utilization, and Embedded Finance Adoption significantly influence Customer Engagement. Digital Financial Inclusion and Embedded Finance Adoption also have significant positive effects on Retail MSME Scalability. Customer Engagement demonstrates the strongest direct effect on scalability. In contrast, QRIS Utilization does not have a significant direct effect on Retail MSME Scalability. These findings suggest that digital payment technology alone is insufficient to drive business growth unless it contributes to stronger customer relationships. The study highlights the strategic role of Customer Engagement in translating digital financial transformation into sustainable business expansion. The results contribute to the growing literature on digital finance and MSME development by providing evidence that customer-centered digital financial strategies are essential for improving scalability in the retail sector.