cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Hari Suriadi
Contact Email
suriadihari6@gmail.com
Phone
+6281374809717
Journal Mail Official
suriaacademicpress@gmail.com
Editorial Address
Jl. Pasir Jambak, Pasia Nan Tigo Kec. Koto Tangah, Kota Padang, Sumatra Barat- 25171- Indonesia
Location
Kota padang,
Sumatera barat
INDONESIA
Journal of Emerging Economics and Business
Published by PT Suria Academic Press
ISSN : -     EISSN : 31249140     DOI : -
Core Subject :
Journal of Emerging Economics and Business (JEEB) is an international peer-reviewed journal devoted to the publication of high-quality research that advances theoretical, empirical, and applied knowledge in the broad fields of economics, business, management, and finance. The journal aims to provide an academic forum for scholars, researchers, practitioners, and policymakers to discuss contemporary developments, emerging trends, and innovative approaches shaping economic and business environments. JEEB encourages interdisciplinary perspectives and welcomes contributions that demonstrate methodological rigor, analytical depth, and practical relevance. The journal particularly values studies that offer new insights into economic transformation, technological advancement, governance, sustainability, and organizational competitiveness in a rapidly changing global landscape. The scope of the journal includes, but is not limited to, the following areas: Economics • Microeconomics and Macroeconomics • Development Economics • Behavioral Economics • International Economics and Trade • Public Economics and Policy • Environmental and Resource Economics • Digital and Platform Economy Business and Management • Strategic Management • Operations and Supply Chain Management • Human Resource Management • Organizational Behavior • Leadership and Governance • Innovation and Knowledge Management • Entrepreneurship and Small Business Finance and Accounting • Corporate Finance • Financial Markets and Institutions • Islamic and Ethical Finance • Investment and Risk Management • Financial Technology (FinTech) • Accounting and Auditing Marketing and Digital Business • Consumer Behavior • Digital Marketing • Branding and Communication • E-commerce • Business Analytics Emerging Issues in Economics and Business • Sustainability and Green Economy • Digital Transformation • Economic Resilience • Inclusive Growth • Business Model Innovation JEEB publishes original research articles, review articles, and conceptual papers written in English. All submissions undergo a rigorous peer-review process to ensure academic integrity, originality, and contribution to the field.
Arjuna Subject : -
Articles 13 Documents
 1   2 
Determinants of Accounting Software Adoption among MSMEs in Padang City: Evidence from the UTAUT Model Julia Az-zahra; Willy Nofranita
Journal of Emerging Economics and Business Vol. 1 No. 1 (2025): December
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i1.93

Abstract

This study aims to analyze the factors influencing the intention to use accounting software among Micro, Small, and Medium Enterprises (MSMEs) in Padang City by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) model. This research employed a quantitative approach using primary data collected through questionnaires distributed to MSME owners who have used accounting software in managing their business finances. The study involved 100 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The results indicate that performance expectancy and facilitating conditions have a positive and significant effect on behavioral intention to use accounting software. In contrast, effort expectancy and social influence do not have a significant effect on the intention to use accounting software. This study contributes empirically to the literature on technology adoption in MSMEs, particularly in the context of accounting software usage, and provides practical implications for software developers and policymakers in promoting the digitalization of financial management among MSMEs.
The Influence of Taxes, Corporate Governance, and Bonus Mechanisms on Transfer Pricing Decisions: Evidence from Food and Beverage Companies Listed on the Indonesia Stock Exchange Imelda De Lavega; Willy Nofranita
Journal of Emerging Economics and Business Vol. 1 No. 1 (2025): December
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i1.94

Abstract

This study aims to analyze the effect of taxes, corporate governance, and bonus mechanisms on transfer pricing decisions in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. This research employs a quantitative approach using multiple linear regression analysis. The data used in this study are secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange. The sample was determined using a purposive sampling technique, resulting in 15 companies with a total of 60 observations. The results show that taxes and bonus mechanisms do not have a significant effect on transfer pricing decisions. Meanwhile, corporate governance, measured by institutional ownership, has a significant effect on transfer pricing. Simultaneously, taxes, corporate governance, and bonus mechanisms influence transfer pricing decisions. These findings indicate that corporate governance mechanisms play an important role in supervising managerial policies related to related-party transactions.
Predicting Cryptocurrency Price Direction Using a Hybrid LSTM Encoder and XGBoost Head: Implementation and Evaluation on Ten Major Digital Assets Ade Kurniawan; Muliyono; Hari Suriadi
Journal of Emerging Economics and Business Vol. 1 No. 1 (2025): December
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i1.99

Abstract

The primary challenge in cryptocurrency price prediction lies in the market’s highly volatile, non-linear, and near–random walk behavior, which makes traditional predictive models unable to achieve consistent accuracy. This study aims to develop and evaluate a hybrid model combining Long Short-Term Memory (LSTM) and XGBoost to predict price direction and returns for ten major cryptocurrencies using daily data from 2023 to 2025. Historical data were processed through feature engineering, normalization, and sliding-window sequence construction, and the models were evaluated using TimeSeriesSplit to prevent data leakage. The results show that the hybrid model consistently outperformed both LSTM and XGBoost, achieving an average directional accuracy of 58.6%, significantly higher than the baselines (51.7% for LSTM and 53.6% for XGBoost). The average RMSE of 0.0289 indicates stable return predictions without systematic bias. Statistical validation through paired t-tests and McNemar tests confirmed the significance of the improvement at p < 0.001. A trading simulation using a 1-day holding period produced an annualized return of 41.5% with a Sharpe ratio of 1.12, outperforming the buy-and-hold strategy. These findings highlight that integrating LSTM’s temporal representation with XGBoost’s non-linear learning capabilities is an effective and computationally efficient approach for cryptocurrency price forecasting, offering practical value for the development of algorithmic trading systems.
Sales Strategies of KFC Jakal in Addressing Boycott Challenges Related to Geopolitical Issues Influencing Consumer Perceptions Nur Mentari; Yessi Aldriani; Yoserizal
Journal of Emerging Economics and Business Vol. 1 No. 1 (2025): December
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i1.100

Abstract

KFC is a global fast-food restaurant chain originating from the United States, widely recognized for its primary product, fried chicken. This study aims to explain the sales strategies employed to address the impact of boycott-related issues on product sales. The object of this research is the KFC outlet located in the Jakal area of Yogyakarta. This research employs a qualitative research approach. The data used in this study were collected from various journal articles and references obtained from multiple online media sources. The findings of this study indicate that several strategies can be implemented by KFC Jakal Yogyakarta to improve its sales performance amid boycott-related challenges. These strategies include product innovation, digital acceleration to enhance customer experience, and improving human resource quality to provide better customer service. Additionally, the company should actively communicate to the public that KFC is not involved in supporting Israel, while also engaging in humanitarian assistance initiatives for Palestinian communities. This study recommends that future researchers conduct further investigations on the importance of ensuring that all employees comply with company Standard Operating Procedures (SOPs) as part of efforts to strengthen organizational performance and service quality.
Intellectual Capital, Corporate Social Responsibility and Financial Performance: Evidence from Indonesian Banks Hari Suriadi
Journal of Emerging Economics and Business Vol. 1 No. 1 (2025): December
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i1.101

Abstract

This study aims to examine the effect of intellectual capital and corporate social responsibility on the financial performance of banking companies listed on the Indonesia Stock Exchange during the period 2021–2024. This study employs a quantitative approach using secondary data from annual reports and sustainability reports of 18 listed banks, resulting in 72 firm-year observations. Financial performance is measured by Return on Assets (ROA), intellectual capital is proxied by the Value Added Intellectual Coefficient (VAIC™), and corporate social responsibility is measured using the CSR Disclosure Index based on GRI Standards. Data are analyzed using multiple linear regression after classical assumption tests. The results indicate that intellectual capital has a statistically significant negative effect on financial performance, while corporate social responsibility does not have a significant effect on ROA. Simultaneously, intellectual capital and CSR do not significantly explain variations in bank profitability during the observation period. This study extends the Resource-Based View and Legitimacy Theory by showing that the financial impact of intellectual capital and CSR is context-dependent and not always reflected in short-term accounting performance. The study is limited to accounting-based performance measures and a short observation period. The findings suggest that banks should manage intellectual capital and CSR from a long-term strategic perspective.
Accounting Information Systems as a Strategic Driver of Entrepreneurial Decision-Making in Higher Education Debi Setiawan; Willy Nofranita; Fitri Yulianis
Journal of Emerging Economics and Business Vol. 1 No. 2 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i2.141

Abstract

The rapid advancement of digital technology has transformed entrepreneurial activities, requiring university students to possess not only digital literacy but also the ability to utilize information systems to support business decision-making. However, the extent to which E-Commerce knowledge and the use of Accounting Information Systems (AIS) influence entrepreneurial decision-making among accounting students remains inconclusive. This study aimed to examine the effect of E-Commerce knowledge and the use of Accounting Information Systems on entrepreneurial decision-making among Accounting students at Universitas Muhammadiyah Sumatera Barat. A quantitative approach with an associative research design was employed. The study involved 50 accounting students selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression with IBM SPSS. The findings indicate that E-Commerce knowledge does not significantly affect entrepreneurial decision-making (Sig. = 0.527), whereas the use of Accounting Information Systems has a positive and significant effect (Sig. = 0.027). Simultaneously, both variables significantly influence entrepreneurial decision-making (F = 6.434; Sig. = 0.003), with a coefficient of determination (R²) of 0.215, indicating that the model explains 21.5% of the variance in entrepreneurial decision-making. These findings suggest that Accounting Information Systems play a more strategic role than E-Commerce knowledge in supporting entrepreneurial decision-making among accounting students. Therefore, higher education institutions should strengthen the integration of digital entrepreneurship learning with accounting information systems and financial information management to better prepare students for the digital business environment.
Organizational Sabotage: Antecedents, Independent Factors, and Their Implications for Performance Effectiveness Desvi Emty
Journal of Emerging Economics and Business Vol. 1 No. 2 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i2.151

Abstract

This study aims to explore the meaning of organizational sabotage within public service bureaucracy, focusing on its antecedent factors, cultural mediators, and implications for performance effectiveness in Kampar Regency, Riau, Indonesia. Employing a qualitative intrinsic case study design oriented toward Interpretative Phenomenological Analysis (IPA), data were collected through in-depth semi-structured interviews with 22 employees from three organizational units: the Investment and One-Stop Integrated Service Agency (DPMPTSP) of Kampar Regency, a telecommunications company, and a private hospital operating within Kampar Regency. Data collection was complemented by 12 weeks of participant observation and organizational document analysis. Reflexive thematic analysis identified four major themes: sabotage as a “silent language” manifested through administrative exclusion and knowledge concealment; relational justice wounds and supervisor ostracism as primary triggers; ewuh-pakewuh norms and the quality of Leader–Member Exchange (LMX) as cultural mediating and moderating mechanisms; and the erosion of service timeliness, team trust, and investment reputation as cumulative yet largely hidden consequences. The findings extend the understanding of sabotage from an individual deviation to a culturally structured meaning-making practice, leading to the development of the concept of “polite sabotage” as a localized form of counterproductive work behavior. This concept integrates Social Exchange Theory, Affective Events Theory, and the Job Demands–Resources Model within a hierarchical collectivist context. The study highlights the importance of interactional justice, strengthening leader–member exchange quality, and culturally grounded emotional regulation training. Future research is recommended to employ longitudinal designs and cross-cultural comparisons to psychometrically validate the construct of polite sabotage.
Digital Transformation and MSME Competitiveness: Strategies for Navigating E-Commerce Competition in the Platform Economy Nurhasanah Aini
Journal of Emerging Economics and Business Vol. 1 No. 2 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i2.152

Abstract

The development of the platform economy and the rapid growth of e-commerce have significantly transformed the business competition landscape, particularly for Micro, Small, and Medium Enterprises (MSMEs). This condition requires MSMEs to develop digital-based strategies to maintain competitiveness and business sustainability. This study aims to analyze digital-based MSME strategies in facing e-commerce competition in the era of the platform economy. The research employed a qualitative approach using a library research method. Data were collected from reputable journal articles, academic books, government reports, and publications from international organizations relevant to the research topic. Data analysis was conducted through content analysis involving identification, selection, categorization, interpretation, and synthesis of previous research findings. The results indicate that five key strategies contribute to enhancing MSME competitiveness: digital marketing optimization, digital branding enhancement, customer data utilization, digital payment system integration, and product innovation combined with improved customer service quality. The findings reveal that MSME success in responding to e-commerce competition is determined not merely by technology adoption but by the ability to integrate various digital capabilities into sustainable business strategies. This study contributes conceptually by strengthening the relationship between the platform economy, digital transformation, and MSME competitiveness within an integrated analytical framework.
Determinants of Financial Reporting Standards Implementation in Indonesian MSMEs: An Empirical Study of Songket Koto Gadang Enterprises Rizka Fadhilah; Immu Puteri Sari; Rina Widyanti; Fitri Yulianis
Journal of Emerging Economics and Business Vol. 1 No. 2 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i2.153

Abstract

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) is expected to enhance financial reporting quality and support the long-term sustainability of micro, small, and medium enterprises (MSMEs). However, its adoption among Indonesian MSMEs remains limited due to organizational and managerial challenges. This study investigates the effects of accounting recording systems, accounting understanding, and MSME readiness on the implementation of SAK EMKM among Songket Koto Gadang MSMEs in Agam Regency, West Sumatra. A quantitative explanatory survey was conducted involving 100 MSME owners selected through purposive sampling. Data were collected using structured questionnaires and analyzed through multiple linear regression with IBM SPSS Statistics. The results indicate that accounting recording systems, accounting understanding, and MSME readiness significantly influence the implementation of SAK EMKM, both partially and simultaneously. However, the negative coefficients of accounting recording systems and accounting understanding suggest that accounting knowledge and existing recording practices alone are insufficient to ensure effective implementation. MSME readiness emerged as the strongest determinant of successful adoption. These findings emphasize the importance of organizational preparedness, managerial commitment, and continuous institutional support in promoting SAK EMKM implementation. The study provides empirical evidence that can inform policymakers and supporting institutions in developing targeted accounting training, mentoring, and capacity-building programs to improve financial reporting practices among traditional craft-based MSMEs.
Digital Leadership Transformation for Enhancing Organizational Performance in the Society 5.0 Era: A Systematic Literature Review Herman T
Journal of Emerging Economics and Business Vol. 1 No. 2 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i2.155

Abstract

Digital transformation has become a strategic agenda for organizations in responding to the increasingly complex challenges of the Society 5.0 era. The success of this transformation depends not only on technological adoption but also on leadership capability in effectively managing organizational change. This study aims to analyze the role of digital leadership transformation in enhancing organizational performance in the Society 5.0 era. A Systematic Literature Review (SLR) approach was employed by adopting the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Data were collected from scientific articles indexed in Scopus and Google Scholar published between 2021 and 2025. Following the selection process, 18 articles met the inclusion criteria and were analyzed using thematic analysis. The findings indicate that digital leadership serves as a strategic capability that drives organizational digital transformation through the development of digital vision, digital culture, and human resource capabilities. Digital transformation subsequently enhances organizational agility, operational effectiveness, innovation, and overall organizational performance. The study further reveals that, within the Society 5.0 context, organizational success is determined not only by technological advancement but also by leaders’ ability to integrate technology with human-centered values. This study contributes to the development of digital leadership literature and provides practical implications for organizations in designing sustainable and human-centered transformation strategies.

Page 1 of 2 | Total Record : 13

 1   2 

Filter by Year

2025 2026


Reset
Filter By Issues
All Issue Vol. 1 No. 2 (2026): April 2026 Vol. 1 No. 3 (2026): August Vol. 1 No. 1 (2025): December