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INDONESIA
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
ISSN : -     EISSN : 27982742     DOI : https://doi.org/10.53697/emba.v6i1
Core Subject : Economy, Education,
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review ISSN 2798-2742 is a peer-reviewed journal. Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review invites academics and researchers who do original research in the fields of economics, management, Business and accounting, including but not limited to: 1. Economics: Monetary Economics, Finance, and Banking; International Economics; Public Economics; Economic Development and Regional Economy. 2. Business Science: Buyer behaviour; Finance; Organizational theory and behaviour; Marketing; Risk and Insurance; and International Business. 3. Management Science: Marketing; Financial Management; Human Resource Management; International Business; and Entrepreneurship. 4. Accounting Sciences: Taxation and Public Sector Accounting; Accounting information system; Auditing; Financial Accounting; Management accounting; and Behavioral accounting.
Articles 343 Documents
System Dynamics Modeling of Red Chili Supply Chain and Productivity Improvement in Humbang Hasundutan Regency Claudia Cahyani Sinaga; Fitriani Tupa Ronauli Silalahi; Irwan Chairuddin
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 6 No. 2 (2026): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v6i2.4263

Abstract

Red chili is one of the commodities that plays an important role in food security and the economy for the community in Humbang Hasundutan Regency, North Sumatra. However, the productivity of red chili in the region is still below the provincial average. This is caused by production fluctuations, pest attacks, climate conditions, and the imbalance between the availability of red chili and its demand. This study aims to analyze the behavior that occurs in the red chili supply chain and to develop evaluation alternatives through the development of a dynamic system model simulation. The scope of the research includes the collection of primary data through interviews with supply chain actors and secondary data from relevant institutions, as well as the construction of a simulation model using Vensim PLE software for the 2010–2024 period to observe supply chain behavior. The simulation results indicate that, under the assumptions used, organic red chili land intensification could raise productivity from 3.83 tons/ha to about 9.96 tons/ha (an increase of roughly 2.6 times) compared to production using regular planting seeds. However, two of the five model variables (red chili production and red chili productivity) did not fully satisfy the E1 < 5% validation criterion (E1 = 5.73% and 5.27%, respectively), so this scenario result should be interpreted with corresponding caution; model limitations and validation performance are discussed further in the Methodology and Conclusion sections.
Cash Holding dan Financial Performance Serta Digital Tranformation Sebagai Moderasi Pada Perusahaan Induk Badan Usaha Milik Negara Indonesia mirwa j
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 6 No. 2 (2026): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v6i2.4269

Abstract

Perusahaan induk Badan Usaha Milik Negara (BUMN) di Indonesia dituntut menjaga kinerja keuangan di tengah percepatan transformasi digital, sementara temuan penelitian mengenai peran kas dan digitalisasi belum konsisten. Studi ini bertujuan menganalisis pengaruh cash holding terhadap financial performance serta peran digital transformation dalam memoderasi (memperlemah) hubungan tersebut. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan data sekunder dari laporan tahunan 15 perusahaan induk BUMN yang dipilih melalui purposive sampling selama periode 2021–2025 (75 observasi). Cash holding diukur dengan rasio kas dan setara kas terhadap total aset, financial performance dengan return on assets (ROA), dan digital transformation melalui analisis teks laporan tahunan (frekuensi kata kunci dalam logaritma natural). Data dianalisis dengan moderated regression analysis (MRA) pada model common effect dengan kesalahan baku yang robust. Hasil menunjukkan bahwa cash holding berpengaruh positif dan signifikan terhadap financial performance (p-value = 0,0140). Digital transformation berpengaruh positif tetapi tidak signifikan (p-value = 0,4792), dan interaksinya dengan cash holding bernilai negatif tetapi tidak signifikan (p-value = 0,7472), sehingga peran moderasi belum terbukti secara statistik. Simpulannya, pengelolaan kas yang memadai berkontribusi pada kinerja keuangan perusahaan induk BUMN, sedangkan manfaat finansial digital transformation belum tampak pada periode pengamatan. Temuan ini menekankan perlunya mengintegrasikan investasi digital dengan pengelolaan sumber daya keuangan.
Determinan Minat Investasi Saham Generasi Z: Analisis Integratif Theory of Planned Behavior LYRA TYRA MARCHELINA; Cahyo Budi Santoso; Esti Saraswati
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 6 No. 2 (2026): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v6i2.4270

Abstract

This study aims to analyze the partial and simultaneous effects of financial literacy, self-efficacy, financial technology, and motivation on stock investment intention among Generation Z university students in Purwokerto. The research applies an integrative conceptual framework based on the Theory of Planned Behavior (TPB). A quantitative associative approach with a cross-sectional survey design was employed. Data collection was conducted through questionnaires distributed via Google Forms from March to June 2026. The population comprised 9,711 students from the Faculty of Economics and Business across six higher education institutions in Purwokerto. The sampling technique utilized purposive sampling using Slovin's formula (), yielding a final sample of 389 qualified respondents. Data analysis techniques included multiple linear regression, t-test, F-test, and the coefficient of determination (). Results: The multiple linear regression analysis revealed that financial literacy (), self-efficacy (), financial technology (), and motivation () each exerted a statistically significant positive effect on stock investment intention. Motivation emerged as the most dominant predictor, yielding the highest Standardized Beta coefficient (0.309). Simultaneously, all four independent variables significantly impacted stock investment intention () with an Adjusted  of 0.602. This indicates that 60.2% of the variance in stock investment intention can be explained by this model, while the remaining 39.8% is influenced by other factors outside the scope of this study. Conclusion: Enhancing stock investment intention among Generation Z students requires a combination of financial understanding, self-confidence, technological ease, and internal as well as external motivational drives. Higher education institutions and regulators (OJK/IDX) are advised to strengthen motivation- and literacy-based education programs, while fintech developers should optimize the reliability of interactive educational features.