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Journal of Economics, Business, & Accountancy Ventura

jebav
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Published by Universitas Hayam Wuruk Perbanas

ISSN : 20873735 EISSN : 2088785X DOI : http://dx.doi.org/10.14414/jebav

Core Subject : Economy,

Economics, Econometrics & Finance

Journal of Economics, Business and Accountancy (JEBAV) addresses economics, business, banking, management and accounting issues that are new developments in business excellence and best practices, and methodologies to determine these in manufacturing and financial service organisations. It considers all aspects of economics and business, including those management and accounting and economics with other fields of inquiry. JEBAV published by Research Center and Community Services STIE Perbanas Surabaya, East Java, Indonesia.

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Articles 1,049 Documents

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Impact of Organizational Readiness, Management Support, and Fintech on MSMEs Supply Chain Performance M. Hatta, Zulhelmy; Firdaus AR; Ruhul Fitrios; Dani Pratama
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 3 (2025): December 2024 - March 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i3.4518

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in Indonesia’s eco-nomic stability, as demonstrated by their resilience during the 1998 economic crisis. This study examines the influence of organizational readiness, top management support, and financial technology on the supply chain performance of MSMEs in Pekanbaru, with the success of Accounting Information Systems (AIS) serving as a mediating factor. A pur-posive sample of 190 MSMEs was analyzed using Structural Equation Modeling-Par-tial Least Squares (SEM-PLS). The findings indicate that organizational readiness, top management support, and the success of Accounting Information Systems significantly enhance supply chain performance. In contrast, financial technology does not have a di-rect impact on supply chain performance. However, organizational readiness, top man-agement support, and financial technology all positively contribute to the success of Ac-counting Information Systems. Theoretical implications of this study reinforce the Re-source-Based View (RBV) and the DeLone & McLean Information System Success Model, emphasizing the importance of organizational readiness and top management support in improving supply chain performance through the success of Accounting In-formation Systems. Additionally, this research contributes to the literature on financial technology within the framework of the Technology Acceptance Model (TAM), high-lighting its potential to enhance supply chain integration and efficiency in MSMEs. These insights provide practical strategies for MSMEs to optimize their supply chain management by effectively leveraging organizational and technological resources.

The Influence of Workload Towards Burnout Among Generation Z Employees in Indonesia: The Mediation Role of Work Stress Dudija, Nidya; Rindu Annisa Putri
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 3 (2025): December 2024 - March 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i3.4519

This study examines the relationship between workload and burnout, with work stress acting as a mediating variable among Generation Z employees in Indonesia. The research employs a non-probability sampling method, utilizing the Hair for-mula to determine the sample size. Data were collected through a questionnaire, resulting in a sample of 210 Generation Z employees in Indonesia. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings indicate that workload has a significant and positive effect on burnout. Additionally, workload significantly and positively impacts work stress, which, in turn, significantly and positively influences burnout. Furthermore, the results demonstrate that work stress mediates the relationship between workload and burnout among Generation Z employees in Indonesia. These findings offer valuable insights for companies in Indonesia, highlighting the importance of man-aging workloads in alignment with employees’ capacities to reduce stress levels and prevent burnout. This is particularly critical for Generation Z employees, who may be more vulnerable to stress in the workplace.

Relationship Beyond the Task: Leader-Member Exchange and Organizational Citizenship Behavior on Indonesian Generation Z Employees Wijaya Kartika, Endo
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 3 (2025): December 2024 - March 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i3.4543

The Indonesian hospitality industry must reengage a high-quality workforce composed of Generation Z, recognizing both its strengths and challenges. To achieve this, leaders should adopt a positive approach to fostering high-quality leader-member exchange (LMX) relationships, which can encourage employees to exhibit organizational citi-zenship behavior (OCB). However, there is currently a lack of research specifically examining the relationship between LMX and OCB among Generation Z employees in the Indonesian hospitality sector. This study seeks to address this gap by exploring the application of LMX dimensions and their influence on enhancing OCB within the context of Generation Z employees in the Indonesian hospitality industry. Employing a quantitative causal research design, the study analyzed data from a sample of 300 Generation Z employees working in the sector. The findings reveal that LMX has a positive and significant impact on OCB. Among the LMX dimensions, professional respect emerged as the most influential, followed by affect, contribution, and loyalty. This study highlights the critical role of leaders in recognizing and valuing the profes-sionalism of Generation Z employees as a means to foster positive extra-role behaviors. These findings underscore the importance of leadership strategies that prioritize ap-preciation and respect to enhance employee engagement and performance.

Income Optimization Model for Traditional Woven Craftsmen Neneng Miskiyah; Yulia Pebrianti; Purwati; Keti Purnamasari
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 3 (2025): December 2024 - March 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i3.4582

This study aims to analyze and optimize the household income of Palembang woven fabric craftsmen. It employs an optimal response surface regression model to identify the ideal levels of working capital, business experience, partnerships, and working hours that maximize household income. To establish the relationship between the tar-get response and the independent variables, the study uses a second-order central composite design within a quadratic model framework. The research sample consists of craftsmen who are members of the Griya Tuan Kentang joint business group, with data collected through questionnaires. The findings indicate that the optimal working capital is IDR 12,069,541.74. This amount enables craftsmen to manage periods of declining demand and rising raw material costs while minimizing unnecessary ex-penses and increasing profitability. The study also reveals that 18.2 years of business experience is the optimal duration for achieving superior business performance. This level of experience allows craftsmen to set realistic, long-term business goals. Fur-thermore, an optimal working schedule of 7.99 hours per day ensures efficient produc-tivity without compromising work quality or work–life balance. Finally, maintaining a partnership for two years is identified as the ideal duration. This period encourages craftsmen to regularly evaluate and enhance the sustainability of their partnerships, effectively optimizing resources and networks.

Unlocking the Investment Mindset: Exploring the Determinants of Capital Market Participation Among Gen Z Rudianto, Pandef; Darmono, Darmono; Jannah, Raudhotul; Suwarno, Suwarno; Masfia, Irma
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 3 (2025): December 2024 - March 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i3.4703

The Indonesian capital markets have undergone a notable transformation, shifting from a savings-oriented society to one that is increasingly investment-oriented. This shift is particularly evident among Generation Z, who now constitute the majority of investors. In the Berau Regency of East Kalimantan Province, there has been a significant rise in individual stock ownership, reflecting a growing investment interest, especially among younger demographics. This study, conducted using Structural Equation Modeling (SEM) analysis with SmartPLS, examined 203 participants from the Generation Z population in Berau Regency. The findings indicate that financial literacy—encompassing knowledge of personal finance, savings, loans, insurance, and investment—along with financial behavior, plays a critical role in shaping an individual's investment preferences. Additionally, investment expertise was found to be advantageous for investors. However, minimum capital requirements and return on investment were not significant factors influencing investment preferences. In contrast, risk perception positively impacted investment preferences, with considerations spanning financial, social, performance, time, and psychological factors. These results provide valuable insights into the factors influencing investment interest in the capital market, particularly among young investors. To enhance the objectivity and applicability of future research, it is recommended to account for respondents' characteristics, geographical conditions, and more representative samples, as these factors may yield different outcomes.

Managing the Quantitative and the Qualitative : Innovating on the Dynamics of Performance Measurements, Professional Attitudes and Quality of Organizational Social Work Services in Sunshine Social Service Centre, Dezhou, China Ming, Hou; Siswanto, Hanif Abdurahman; Bustami, Mohammad Reevany; Abidin, Zaenal; Wankun, Liu
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 3 (2025): December 2024 - March 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i3.4735

This article is based on a research with a three-prong objectives. The first is to examine the connection between the attitudes of the social workers and their work execution quantified using PMT. The second is to investigate the connection between the performance measurement with the quality of the social services. The third is to analyze the link between social workers’ attitudes and the quality of social services. The essence is to explain the interconnection between the quantifiable measurements and the more subjective or qualitative attitudes vis-à-vis the quality of the social services rendered. The methodology employed is sequential explanatory research, whereby the quantitative data of 14 social workers from Sunshine Social Work Service Centre in Dezhou City, China will be explained by the qualitative deliberations. The results show that the first hypothesis that social workers oppose performance evaluation (PMT) is not supported while performance evaluation results directly impact social service project quality though it is not as significant as the attitude of social workers to achieve quality of social services. This suggests that the scientific rationality of current PMTs still requires improvement while positive attitudes of social workers towards performance evaluation contribute to achieving good outcomes in social service projects.

Boycott Campaign Intensity on Consumer Boycott Intentions and Participation: The Role of Access to Substitute Products Isalman; Ilyas; Farhan Ramadhani Istianandar; Nurul Ittaqullah
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 3 (2025): December 2024 - March 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i3.4737

This study examines the relationship between the intensity of boycott campaigns and the intention to participate in such campaigns, with a focus on the mediating role of boycott intention and the moderating effect of access to substitute products. Using a correlational approach, data from 210 respondents in the Kendari community who participated in the boycott of pro-Israel products were analyzed through Structural Equation Modeling (SEM) with SmartPLS 3.0. The findings reveal that the intensity of a boycott campaign significantly enhances boycott intention by increasing consumer awareness and involvement. However, campaign intensity does not directly translate into actual participation due to barriers such as skepticism about the boycott’s effectiveness and campaign fatigue. Boycott intention, on the other hand, has a strong positive influence on participation, particularly among consumers motivated by moral and social values. While access to substitute products does not significantly moderate the relationship between boycott intention and participation, its availability positively impacts participation by reducing the personal costs associated with the boycott. Boycott intention serves as the primary mediator between campaign intensity and participation, indicating that more intense campaigns foster greater intention to participate. The study highlights the theoretical and practical importance of understanding campaign intensity, consumer responses, and the role of ethical values and social solidarity in boycott dynamics. Additionally, the availability of substitute products remains a relevant factor in facilitating participation. This research also opens avenues for further exploration into the influence of cultural factors on boycott behavior.

Social Media Marketing and Branding in Creating Willingness to Pay Premium Prices: A Study of Home Brand Tea Products Octavia, Ercilia
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 3 (2025): December 2024 - March 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i3.4744

Gambyong, Kemuning Mbok Karti, and Gondang Sari are small and medium-sized enterprise (SME) tea brands that have established themselves as high-quality and well-recognized brands. As a result, they can charge premium prices for their prod-ucts and effectively market them through social media platforms. This study inves-tigates the impact of social media marketing and branding on consumers' willing-ness to pay premium prices for home-brand tea products. The research sample con-sisted of 159 customers of Gambyong Tea, Kemuning Mbok Karti Tea, and Gondang Sari Tea, selected using purposive sampling techniques. Data were collected through a structured questionnaire, and the analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that social media marketing directly influences brand identity, brand awareness, and brand im-age. Furthermore, brand awareness significantly impacts both brand preference and consumers' willingness to pay premium prices. Similarly, brand image has a signif-icant effect on brand preference, which, in turn, strongly influences willingness to pay premium prices. This study offers a novel contribution by developing a model that highlights the role of social media marketing in shaping branding and driving consumer willingness to purchase home-brand products at premium prices. The findings have important implications for SMEs, emphasizing the strategic use of social media to enhance branding efforts and boost sales of premium products.

Investor Protection in Indonesia: Financial Ratios as Early Warning Indicators Enggar Sukma Kinanthi; Sukmawati Sukamulja
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 3 (2025): December 2024 - March 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i3.4851

The Indonesian government aims to enhance public engagement in the capital market by strengthening investor protection and financial literacy through the establishment of a Watchlist Board. This study identifies the most effective financial ratios for distinguishing between the performance of LQ45 and Watchlist Board firms. Using discriminant analysis, the research examines a sample of 43 firms from the LQ45 index and 43 firms from the Watchlist Board between 2020 and 2022. The findings reveal four key financial ratios with strong differentiating power: Total Asset Growth, Return on Assets (ROA), Operating Cash Flow (OCF) to Current Liabilities, and OCF to Total Liabilities. Additionally, the study develops a predictive model that can forecast company performance and serve as an early warning system for investors. Building on prior research in this area, the results highlight the critical role of profitability, efficient resource allocation, and robust corporate governance in fostering financial stability and safeguarding investor interests. This study not only provides a practical predictive model but also offers valuable insights for interpreting these financial ratios, particularly in the context of investor protection within emerging markets, such as Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i3.4543

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