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Indonesian Journal of Business and Entrepreneurship Research

IJOBER
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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 90 Documents

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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.

Push–Pull Factors and Entrepreneurial Activity: Digital Access, Human Capital, and Self-Employment in Indonesia and the United Kingdom Saeed Saif; Rokhedi Priyo Santoso
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.v4i3.273

Entrepreneurial activity is widely regarded as a central driver of economic development through its contribution to innovation, employment creation, and productivity growth. This study examines the long-run and short-run relationships between internet usage, human capital, gross domestic product (GDP) per capita, unemployment, and self-employment as a proxy for entrepreneurial activity in Indonesia and the United Kingdom, within the push–pull entrepreneurship framework. Annual time-series data covering 1994–2023 for Indonesia and 2001–2023 for the United Kingdom are analyzed using country-specific Autoregressive Distributed Lag (ARDL) bounds testing models. The results reveal pronounced heterogeneity in the long-run determinants of self-employment across the two economies. In Indonesia, internet usage is positively and significantly associated with self-employment in the long run (β = 0.223, p < 0.01), whereas human capital (β = −0.493, p < 0.10) and GDP per capita (β = −0.006, p < 0.01) are negatively associated with self-employment, with a rapid error-correction adjustment of 96.7 percent per period. In the United Kingdom, unemployment is the only variable exhibiting a statistically significant long-run association with self-employment (β = 0.892, p < 0.10), while internet usage, human capital growth, and GDP per capita show no significant long-run relationship; instead, internet usage, human capital growth, and unemployment exert significant short-run effects, with a comparatively gradual adjustment of 31.7 percent per period. The novelty of this study lies in providing the first direct, country-specific ARDL comparison of a developing and a developed economy within a unified push–pull framework, demonstrating that identical macroeconomic factors operate through opposing directions of association and fundamentally different temporal horizons depending on a country's stage of economic development. Given the observational nature of the study and the use of self-employment as a proxy for entrepreneurial activity, these findings should be interpreted as macro-level associations rather than definitive causal effects.

Risk Management and Auditor Competence Associated with Risk-Based Internal Audit Effectiveness: Audit Quality as Moderator in an Indonesian SOE Donny Arif Kurniawan; Driana Leniwati
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.v4i3.397

This study examines the associations between risk management and auditor competence with risk-based internal audit (RBIA) effectiveness and tests whether audit quality moderates these relationships in an Indonesian state-owned enterprise (SOE) subholding operating in port and maritime services. A sequential explanatory mixed-methods design was used. Quantitative data were collected from 50 internal auditors and risk management personnel and analyzed using multiple linear and moderated regression analyses. In-depth interviews with 12 informants were conducted to explain these statistical results. The findings show that risk management (β = 0.453, p < 0.001) and auditor competence (β = 0.409, p = 0.001) are positively associated with RBIA effectiveness, while audit quality is not significant direct association. However, audit quality significantly strengthens the relationship between risk management and RBIA effectiveness (B = 0.224, p = 0.041) and between auditor competence and RBIA effectiveness (B = 0.193, p = 0.023). The moderation model increased the explained variance from 42.5% to 55.4%. Qualitative evidence indicates that effective risk governance supports audit prioritization, auditor competence remains critical for interpreting business and risk conditions, and audit quality converts these resources into value-adding outcomes through root cause analysis, realistic recommendations, and active follow-up. This study contributes to the literature by positioning audit quality as a moderator rather than an independent determinant of RBIA effectiveness, while highlighting the need to strengthen risk governance, auditor capability, and audit execution quality in SOE environments.

Phygital Retail Experience and Customer Loyalty in Indonesian Fashion Retail: The Sequential Roles of Perceived Value and Customer Satisfaction across Customer Journey Directions Arief Rahman; Mila Suntika; Reni; Nafiz Annas
Indonesian Journal of Business and Entrepreneurship Research Vol. 4 No. 4 (2026): November 2026: Indonesian Journal of Business and Entrepreneurship Research
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.v4i4.482

This study examines the relationship between Phygital Retail Experience and Customer Loyalty through Perceived Value and Customer Satisfaction, while investigating differences between digital-to-physical (D2P) and physical-to-digital (P2D) customer journeys in Indonesian fashion retail. Data from a three-wave time-lagged survey involving 503 adult consumers were analysed using partial least squares structural equation modelling, mediation analysis, and multi-group comparisons. The findings indicate that Phygital Retail Experience is most strongly associated with Perceived Value, whereas Customer Satisfaction exhibits the strongest direct relationship with Customer Loyalty. Significant indirect associations were identified through Perceived Value and Customer Satisfaction, including a statistically significant sequential pathway consistent with the proposed evaluative framework. However, because satisfaction and loyalty were measured concurrently in the final wave, these findings support statistical mediation rather than establishing a causal or fully time-ordered psychological process. Multi-group analysis revealed that the relationship between Phygital Retail Experience and Perceived Value was stronger for D2P journeys, while the relationship between Customer Satisfaction and Customer Loyalty was stronger for P2D journeys. These findings highlight the relevance of consumer evaluations and customer journey direction in understanding reported loyalty intentions within integrated retail environments. From a managerial perspective, the results emphasise the importance of seamless channel transitions, consistent information, and service continuity across physical and digital touchpoints. The findings concern self-reported loyalty intentions rather than independently observed purchasing behaviour.

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Home Page

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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

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Abstract

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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