Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Indonesian Journal of Business and Entrepreneurship Research

IJOBER
Website

Published by Universitas Negeri Makassar

ISSN : 29854636 EISSN : 29854644 DOI : https://doi.org/10.62794/ijober

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

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

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Pemasaran

Articles 77 Documents

4 5 6 7 8

Can Work-Life Balance Replace Organizational Fit? A Resource Substitution Test Among Hybrid Working Employees in Greater Jakarta’s Service Sector Muh Abdul Rosid; Ilma Darojat
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.v4i3.337

Hybrid work has popularized a retention narrative in which work-life balance (WLB) is treated as the primary retention lever, while cultural and value alignment is treated as secondary. Drawing on person-organization fit (P-O Fit) theory and Conservation of Resources (COR) theory, this study re-examines the moderating role of WLB in the relationship between P-O Fit and turnover intention among hybrid working employees in Greater Jakarta’s service sector, asking whether WLB substitutes for, rather than amplifies, the retention value of P-O Fit. Using a quantitative cross-sectional design with 210 valid responses and Moderated Regression Analysis (MRA), the study finds that P-O Fit negatively predicts turnover intention (β = −0.437, p < 0.001) and WLB independently and negatively predicts turnover intention (β = −0.283, p < 0.01). The interaction term is positive and significant (β = 0.312, p < 0.01); simple-slope analysis shows an attenuation pattern consistent with resource substitution, with the protective effect of P-O Fit roughly twice as steep when WLB is low (b = −0.528) as when WLB is high (b = −0.250). The model explains 58.7% of variance in turnover intention. Given the cross-sectional, single-source design, these results are best interpreted as evidence consistent with a partial-substitution pattern rather than as a causal or sequencing test; common method bias could not be fully ruled out. WLB only partially substitutes for organizational fit, so service-sector employers in comparable hybrid settings may wish to consider flexibility and cultural-fit investment jointly rather than treating either as sufficient on its own.

Knowledge Sharing as the Mediating Role between Work Engagement and Organizational Performance in Higher Education Yanthi Meitry Gunawan; Lena Erdawati; Dede Sunaryo
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.v4i3.362

The dominant narrative in work engagement research draws a direct line from engaged employees to better organizational outcomes. This study complicates and enriches that narrative by testing knowledge sharing as the mechanism through which work engagement is associated with organizational performance, situated within a conceptual digital knowledge ecosystem framing. Using PLS-SEM (SmartPLS 4.0) with cross-sectional survey data from 208 academic staff at Universitas Muhammadiyah Tangerang (UMT), all four hypothesized relationships were supported at p < 0.001. Work engagement was positively associated with knowledge sharing (β = 0.581) and directly with perceived organizational performance (β = 0.318). Knowledge sharing was positively associated with perceived organizational performance (β = 0.412). Knowledge sharing partially mediated the work engagement–organizational performance relationship (indirect β = 0.239; VAF = 42.9%), consistent with a statistically significant partial mediation pathway rather than a demonstrated causal mechanism. The model explained 33.8% of the variance in knowledge sharing and 69.4% of the variance in organizational performance, reported in full in the structural model assessment (Table 3). Digital infrastructure is discussed as a contextual condition that may shape this pathway, but no digital-platform variable was measured or tested in the present model, and this remains a direction for future research. These findings offer preliminary, correlational evidence to inform HR practitioners and institutional leaders considering how knowledge-sharing facilitation might complement engagement-focused interventions.

The Governance Shield: Rethinking Investment Resilience in Financially Distressed Indonesian Banks A Moderating Regression Analysis Perspective on Agency Theory and Corporate Governance Lena Erdawati; Dede Sunaryo; Yanthi Meitry Gunawan
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.v4i3.365

Financial distress episodes in the Indonesian banking sector generate investment suppression dynamics whose severity is conditioned by the institutional quality of the distressed firm's governance architecture. This study investigates corporate governance as an active "crisis shield" that attenuates the negative relationship between financial distress and investment decisions in the Indonesian banking sector. Employing Moderated Regression Analysis (MRA) on panel data from 30 IDX-listed banking companies (2019-2022; N = 120 firm-year observations), and proxying financial distress by the Altman Z-Score and investment decisions by Tobin's Q, this study finds that financial distress exerts a significant negative effect on investment decisions (β = -0.412, p < 0.001), consistent with agency theory's underinvestment hypothesis. Corporate governance (composite of independent commissioner proportion and institutional ownership) exerts a significant positive direct effect (β = 0.341, p < 0.001) and, critically, significantly moderates the distress-investment relationship (β = 0.287, p < 0.01), such that the negative effect of distress on investment is meaningfully weaker in well-governed banks. The model explains 61.4% of investment decision variance. It should be noted, however, that the pooled cross-sectional design precludes strictly causal inference, and these findings are best interpreted as consistent with, rather than proof of, the proposed buffering mechanism. Notwithstanding this observational caveat, these findings reframe corporate governance from a regulatory compliance mechanism to a strategic resilience investment, with important implications for OJK banking supervisors, board practitioners, and institutional investors in emerging market banking.

Green Human Resource Management Practices, Pro-Environmental Behavior, and Employee Commitment to Sustainability in Manufacturing Companies Agus Yulistiyono; Lena Erdawati; Yanthi Meitry Gunawan
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.v4i3.371

This study investigates the relationship between Green Human Resource Management (GHRM) practices and employee commitment to sustainability by examining pro-environmental behavior (PEB) as a mediating mechanism in Indonesian manufacturing companies. Employing a quantitative research approach, data were collected from 280 employees working in manufacturing firms in Indonesia through a structured questionnaire. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the proposed relationships. The findings indicate that GHRM practices, including green recruitment and selection, green training and development, green performance appraisal, green reward and compensation, and green involvement and participation, significantly and positively influence employees’ pro-environmental behavior (β = 0.19–0.42, p < .05 to p < .001). Furthermore, pro-environmental behavior demonstrates a strong positive relationship with employee commitment to sustainability (β = 0.54, p < .001). In contrast, the direct relationship between overall GHRM practices and employee commitment to sustainability is not statistically significant (β = 0.17, ns), suggesting that employees’ sustainability commitment is primarily developed through the behavioral internalization of environmental values. These findings highlight the importance of integrating environmental principles across human resource management processes to encourage employee participation in sustainability initiatives. This study contributes to the GHRM literature by empirically demonstrating the mediating role of pro-environmental behavior within the Indonesian manufacturing context and extending the application of Pro-Environmental Behavior Theory in explaining how organizational environmental practices translate into employee sustainability commitment.

Strategic Decision-Making and Business Risk Management: Simon's Bounded Rationality Theory in Organizational Policy Formulation Processes Amid Uncertainty Ahmad Zakki Mubarok; Dede Sunaryo; Lena Erdawati
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.v4i3.372

This study examines how bounded rationality constraints are associated with strategic decision quality and business risk management effectiveness in Indonesian organizations. A quantitative cross-sectional survey was conducted with 285 organizational decision-makers from manufacturing, financial services, retail and distribution, and public sector organizations. The proposed relationships were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with bootstrapping. The findings show that cognitive limitations, information incompleteness, time pressure, and environmental uncertainty were significantly associated with strategic decision quality (β = 0.29–0.45, p < .01). Strategic decision quality was strongly associated with business risk management effectiveness (β = 0.61, p < .001). Significant indirect effects were found for all four bounded rationality dimensions, with information incompleteness producing the largest indirect effect (β = 0.28). The residual direct effect of the higher-order bounded rationality construct on business risk management effectiveness was not significant (β = 0.19), highlighting the importance of strategic decision quality as a mediating mechanism. These findings emphasize the importance of improving information quality and structured strategic decision processes under uncertainty. However, the cross-sectional design, purposive sampling, and reliance on perceptual measures limit causal inference and broader generalizability, while organizational learning culture was measured but not empirically tested as a moderator. This study extends Simon's bounded rationality framework by empirically linking cognitive, informational, temporal, and environmental constraints with business risk management effectiveness through strategic decision quality in an Indonesian organizational context.

Enterprise Risk Management, Agency Costs, and Financial Performance Volatility: Evidence from Indonesian Public Companies Andi Kusuma Negara; Dede Sunaryo; Lena Erdawati
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.v4i3.377

This study investigates the relationship between Enterprise Risk Management (ERM) implementation, agency costs, and financial performance volatility among publicly listed companies on the Indonesia Stock Exchange (IDX). Using a balanced panel dataset of 57 IDX-listed companies during 2019–2023, resulting in 285 firm-year observations, this study employs fixed-effects panel regression with firm and year fixed effects and clustered standard errors at the firm level. ERM implementation is measured using a composite ERM Index developed based on the COSO 2017 framework, while financial performance volatility is assessed through the three-year rolling standard deviation of Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q. Agency costs are measured using the Agency Cost Index (ACI) as a mediating variable. The findings show that ERM implementation is negatively associated with agency costs (β = −0.374, p < .001), indicating that stronger ERM practices are related to lower agency-related inefficiencies. Furthermore, agency costs are positively associated with ROA volatility (β = 0.491, p < .001) and ROE volatility (β = 0.428, p < .001). The mediation analysis indicates that agency costs statistically mediate the relationship between ERM implementation and accounting-based financial performance volatility, as the direct effects of ERM on ROA and ROE volatility become insignificant after including ACI in the models. In addition, ERM implementation shows a direct negative association with Tobin’s Q volatility (β = −0.218, p < .01), although the agency-cost-mediated pathway for Tobin’s Q volatility is not examined in this study. These findings extend ERM literature by highlighting agency cost reduction as a potential mechanism through which ERM relates to organizational stability, particularly in an emerging-market context. The findings also suggest that firms should view ERM not only as a compliance practice but as a governance capability that supports monitoring, accountability, and financial stability. However, the observational panel design limits causal interpretation, and future research should employ stronger identification strategies and alternative agency cost measures to further examine these relationships.

Public Financial Accountability, Technological Access, and Innovation Capability among Digitally Engaged MSMEs in Indonesia Zainuddin Zainuddin; Arzal Syah; Nurfadilah Nurfadilah
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.v4i3.386

This study examines the associations among Public Financial Accountability (PFA), Technological Access (TA), and Innovation Capability (IC) among digitally engaged Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Drawing on the Resource-Based View (RBV), the study examines whether PFA is associated with TA and IC and whether TA mediates the association between PFA and IC. A quantitative cross-sectional survey was conducted using an online questionnaire administered to digitally engaged MSMEs. Using non-probability accidental sampling, data were obtained from 215 respondents. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate a positive association between PFA and IC (β = 0.852, SE = 0.087, t = 9.795, p < 0.001) and between PFA and TA (β = 0.887, SE = 0.036, t = 24.634, p < 0.001). In contrast, TA was not significantly associated with IC (β = 0.069, SE = 0.097, t = 0.715, p = 0.475). The indirect association between PFA and IC through TA was also not statistically significant (β = 0.061, SE = 0.086, t = 0.712, p = 0.476). These findings indicate that technological access alone may not be sufficient to explain variation in innovation capability among digitally engaged MSMEs. Given the cross-sectional design and non-probability sampling approach, the findings are interpreted as statistical associations rather than causal effects.

Page 8 of 8 | Total Record : 77

4 5 6 7 8

Filter by Year

2023 2026

Filter By Issues

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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