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Journal of Economics, Business, & Accountancy Ventura
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.
Arjuna Subject : -
Articles 576 Documents
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Digital Culture and Intellectual Capital in Sustainability Accounting: Its Impact on the Reputation and Performance of Manufacturing Companies in Indonesia Andrianto Andrianto; Bagus Pribadi; M. Nashiruddin Darajat; Juliana Zahra
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 2 (2026): Vol 29 No 2 (August 2026)
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i2.5488

Abstract

This study aims to examine the influence of digital culture, intellectual capital, and sustainability accounting (ESG) on the financial performance and corporate reputation of manufacturing firms in Indonesia. It also investigates the moderating role of government policies in strengthening the relationships among these variables. The study employs a quantitative survey design with data collected from 358 manufacturing organizations and analyzed using structural equation modeling (SEM). The findings reveal that digital culture significantly enhances intellectual capital, sustainability accounting (ESG), and corporate reputation. Intellectual capital and ESG partially mediate the relationship between digital culture and financial performance, indicating that the benefits of digital transformation are strengthened through the development of knowledge-based resources and sustainable business practices. Furthermore, government policies moderate the relationship between intellectual capital and corporate reputation, highlighting the importance of regulatory support in shaping organizational outcomes. These results emphasize that digital transformation, the development of intellectual capital, and the implementation of ESG practices are crucial for improving transparency, strengthening public trust, and achieving long-term financial performance. This study contributes to the literature by integrating digital culture and intellectual capital within the ESG framework in the context of Indonesian manufacturing firms. The findings also support the Resource-Based View (RBV) and Dynamic Capability Theory, suggesting that the integration of digital, intellectual, and sustainability resources is essential for building long-term competitiveness and corporate reputation in the era of Industry 4.0.
Why do Borrowers Become Over-Indebted? The Roles of Financial Literacy, Risk Perception, and Behavioral Bias in Peer-to-Peer Lending Evi Grediani; Tio Waskito Erdi
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 1 (2026): April 2026
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i1.5561

Abstract

The increasing use of online lending among young adults has raised concerns regarding over-indebtedness. This study aims to examine the effects of financial literacy, risk perception, and behavioral bias on over-indebtedness in online loan users, with financial self-control as a moderating variable. This research employs a quantitative approach using primary data collected through questionnaires from online lending users aged 20–29 years with moderate income levels. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that financial literacy, risk perception, and behavioral bias have a positive and significant effect on over-indebtedness. Behavioral bias is identified as the most dominant factor influencing excessive debt behavior. Furthermore, financial self-control weakens the effect of financial literacy on over-indebtedness, strengthens the effect of risk perception, but does not significantly moderate the relationship between behavioral bias and over-indebtedness. The findings indicate that rational factors such as knowledge and risk awareness are insufficient to prevent over-indebtedness without effective self-control mechanisms. This study contributes to behavioral accounting literature by highlighting the critical role of psychological and self-control factors in explaining digital debt behavior among young adults.
The Balanced Scorecard as a Strategic Management System in the Industry 5.0 Era: A Bibliometric Analysis (2000–2025) Tuwanku Aria Auliandri; Dunga Dwi Barinta; Nurul Khaira; Elsa Yustika Putri; Andhy Setyawan; Teungku Ailishafia Auliandri
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 1 (2026): April 2026
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i1.5634

Abstract

This study maps the intellectual structure, publication trends, and global collaboration patterns of Balanced Scorecard (BSC) research to examine its evolution from a performance measurement tool into a strategic management system (SMS) aligned with the Industry 5.0 paradigm. We conducted a descriptive quantitative bibliometric analysis of 736 documents indexed in Scopus between 2000 and 2025. Biblioshiny was used for performance and thematic analyses, whereas VOSviewer was used to map bibliometric networks. Publication output peaked in 2017 and showed renewed growth toward 2025. Thematic developments indicate a shift from a predominantly technocentric orientation toward the integration of Triple Bottom Line (TBL) and Environmental, Social, and Governance (ESG) considerations. The United States and the United Kingdom remain the leading contributors, although research activity has become increasingly decentralized, with rapid growth in China, Iran, and India. By providing a continuous 25-year synthesis, this study shows how the BSC has been reconfigured in response to sustainability imperatives and the human-centric orientation of Industry 5.0. The findings suggest that the BSC remains a relevant strategic instrument for aligning economic, social, and environmental objectives, particularly when embedded within ESG-integrated management architectures.
Bidirectional Human Capital Spillover from ASEAN TKA Inflow and Its Impact on the Digital Transformation of Indonesian MSMEs Caroline Caroline; Etty Puji Lestari; Any Meilany; Soni Agus Irwandi; Nugroho SB Maria; Siti Sumiati; Suhartono
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 1 (2026): April 2026
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i1.5656

Abstract

This study examines the impact of the inflow of ASEAN foreign workers on the digital transformation of Indonesian MSMEs in the period 2015–2026. In light of the rising influx of ASEAN foreign workers, totalling 183,964 individuals in 2024, coupled with the inadequate level of MSME digitalisation at 39.7%, this research is critically necessary to bolster the DEFA 2026 objectives and promote inclusive economic growth. This study aims to quantify the extent, pathways, and consequences of human capital spillovers resulting from the influx of ASEAN foreign workers on the digital transformation of SMEs. The study was conducted using the mixed methods approach, using panel data from 34 provinces (N=408) and using the Fixed Effects Model. The results showed that the entry of ASEAN foreign workers has a positive and significant effect on the digital transformation of SMEs (β₁ = 0.427; p < 0.01) with diminishing returns. This study's originality is attributed to its longitudinal methodology, micro-level emphasis on MSMEs, and the formulation of a knowledge-based spillover governance model in the DEFA era. This study concludes that the influx of ASEAN foreign workers is a vital source of human capital spillover for expediting the inclusive and sustainable digital transformation of MSMEs.
Determinants of Financial Reporting Integrity in BPRs Dwi Prastowo Darminto; Muhammad Nurrasyidin; Eindye Taufiq; Winda Wulandari
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 1 (2026): April 2026
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i1.5705

Abstract

This study examines the influence of corporate governance and internal control on financial reporting integrity in Indonesian Rural Banks (Bank Perekonomian Rakyat, BPR). Using a quantitative approach, data were collected through a survey of 85 respondents from BPRs and Sharia BPRs. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Descriptive statistics indicate that financial reporting integrity is at a very high level, reflecting transparency, accountability, reliability, and compliance in financial reporting. The hypothesis testing results demonstrate a positive and significant influence of corporate governance on financial reporting integrity (β = 0.538; p < 0.001), with corporate governance exerting a greater influence than internal control. Internal control also exhibits a positive and significant influence on financial reporting integrity (β = 0.307; p = 0.024). These findings confirm that financial reporting integrity is influenced by the quality of corporate governance and the effectiveness of internal control. They further suggest that strengthening corporate governance, optimizing internal control, and utilizing integrated information technology are key strategies for sustainably enhancing the quality and credibility of financial reporting in BPRs.
Adaptive Responses to Job Insecurity and Emotional Exhaustion: A Job Demands–Resources Perspective on Employee Productivity in Indonesian Manufacturing Muhammad Nur Iksan Ramdani; Wiwi Hartati; Sylvani Sylvani
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 1 (2026): April 2026
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i1.5720

Abstract

This study examines the associations between job insecurity, emotional exhaustion, and employee productivity among production employees in an Indonesian manufacturing company from the perspective of the Job Demands–Resources (JD-R) Theory. A quantitative explanatory study with a cross-sectional design was conducted among 151 production employees of PT FSCM Manufacturing Indonesia using saturated sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression. The results indicate that job insecurity (β = 0.250, p = 0.001) and emotional exhaustion (β = 0.230, p = 0.003) were positively associated with employee productivity, while the overall model was significant (F = 9.885, p < 0.001; Adjusted R² = 0.106). The model explained a modest proportion of productivity variance, suggesting that additional organizational and individual factors also influence employee productivity. The findings suggest that, in a contract-based manufacturing environment, employees may temporarily sustain productivity despite increasing psychological strain. This study extends the contextual application of the JD-R Theory by proposing that these positive associations represent an early adaptive phase rather than evidence that psychological strain improves performance. Because the study was cross-sectional and conducted within a single organization, the findings should be interpreted cautiously. Future longitudinal studies across diverse organizational settings are recommended.  
Organizational justice and motivation on employee performance: Moderating role of commitment Rahmisyari Rahmisyari; Nursia Daeng Salasa; Juriko Abdussamad; Joko Tri Brata
Journal of Economics, Business, & Accountancy Ventura Vol. 28 No. 3 (2025): December 2025
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v28i3.5728

Abstract

This study examines the effect of Organizational Justice Perception and Work Motivation on Employee Performance, with Organizational Commitment as a moderating variable, at the Health Office of South Bolaang Mongondow Regency, Indonesia. A quantitative survey was conducted among 162 employees selected through proportional stratified random sampling from a population of 270, and the data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The model explains 48.5 percent of the variance in Employee Performance. Organizational Justice Perception (β = 0.415; t = 5.324; p = 0.000) and Work Motivation (β = 0.193; t = 2.655; p = 0.008) both have significant positive effects on Performance, and Organizational Commitment also has a direct positive effect (β = 0.254; t = 3.163; p = 0.002). Organizational Commitment significantly moderates the justice-performance relationship, but in a weakening rather than strengthening direction (β = -0.161; t = 1.992; p = 0.046), while its moderating role on the motivation-performance relationship is not significant (β = 0.054; t = 0.803; p = 0.422). These findings extend the literature by showing that the moderating role of organizational commitment is contingent on its dominant dimension and organizational context, offering practical direction for improving distributive justice in performance-based allowance schemes.
Investment Literacy, Herding, Experience, and Risk Tolerance: An Empirical Study of Beginner Generation Z Investors Beby Kendida Hasibuan; Isfenti Sadalia; Wina Nurfitriani; Lailan Syafrina Hasibuan; Suci Indah Syafitri; Safrizal Fazli Tarigan
Journal of Economics, Business, & Accountancy Ventura Vol. 28 No. 2 (2025): August 2025
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v28i2.5731

Abstract

This study examines the influence of herding behavior and investment literacy on investment decisions among beginner Generation Z investors in North Sumatra, Indonesia, with investment experience and risk tolerance tested as mediating variables. Using a quantitative, quantitative associative with a cross-sectional survey and analyzed using structural equation modeling. For direct effects, results show that herding behavior has no significant direct effect on investment decisions, but it has a significant negative effect on investment experience and a significant positive effect on risk tolerance; investment literacy, in contrast, has significant positive direct effects on investment experience, risk tolerance, and investment decisions, confirming its role as the strongest overall predictor. For indirect effects, risk tolerance significantly mediates the influence of both herding behavior and investment literacy on investment decisions, whereas investment experience does not significantly mediate either relationship. Overall, the model explains 87.4 percent of the variance in investment decisions. Theoretically, the study integrates social learning, prospect theory, and experiential learning perspectives to explain how beginner investors process social information and calibrate risk. Practically, the findings suggest that regulators and digital investment platforms should strengthen risk profiling and behavioral nudge features for Generation Z investors, who increasingly dominate market participation in North Sumatra. These findings highlight risk tolerance as the key psychological channel linking behavioral and cognitive factors to investment behavior, underscoring the importance of financial literacy programs and behavioral nudges for improving investment decision quality among young retail investors.
Economic Globalization and Fertility Rate: Evidence from Leading Export-Oriented Provinces in Indonesia Inggrita Gusti Sari Nasution; Ahmad Albar Tanjung; Muhammad Syafii
Journal of Economics, Business, & Accountancy Ventura Vol. 28 No. 2 (2025): August 2025
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v28i2.5737

Abstract

This study examines the relationship between economic globalization and fertility in Indonesia’s 14 major exporting provinces during 2021–2025. Using a balanced panel dataset of 70 observations, the model is estimated through the Random Effect Model with the Panel EGLS Cross-section Random Effects method. Fertility Rate (FER) serves as the dependent variable. At the same time, Women in Higher Education (WHE), Female Labor Employment (FLE), Family Development Index (FAM), Child Care (CLD), Foreign Direct Investment (FDI), Trade Openness (TO), and Labor Leave Regulation (REG) are explanatory variables. The findings reveal that WHE, CLD, and TO significantly reduce FER, while FDI, FAM, and REG show weaker significance. FLE is not statistically significant. The positive WHE*REG interaction indicates that labor leave regulation attenuates the negative effect of women’s higher education on fertility, highlighting the need for stronger maternity leave policies and interministerial policy synergy. These results highlight the necessity of institutional alignment between trade-led economic expansion and social policies, suggesting that expanding maternity benefits and standardizing interministerial policy governance are essential for maintaining demographic sustainability in rapidly globalizing developing economies.
Quality Improvement of Wastewater Treatment in the Sewage Treatment Plant Using Six Sigma Methodology Novero Manarihon Hutasoit; Luluk Widyawati
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 1 (2026): April 2026
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i1.5486

Abstract

Indonesia has facing global challenges related to water issues, such as clean water scarcity, unequal access to services, and suboptimal infrastructure development. Collaborative efforts by institutions, community, and the government are needed to increase awareness and knowledge of wastewater treatment to produce water quality that meets quality standards. PT BCD, a wastewater treatment service provider, prioritizes water quality to meet customer satisfaction. This study aims to analyze continuous improvement efforts for management in resolving water treatment quality issues to achieve maximum production efficiency and profit. This study is quantitative and qualitative using the Six Sigma method using the DMAI (Define, Measure, Analyze, and Improve) framework for the period of August and September 2025. The analysis results show that the sigma value of water quality in August and September 2025 is 2.88 and 2.78 of the expected 6 sigma (zero defect) value. The sigma value affects revenue due to defect costs or Cost of Poor Quality by >40%. Fishbone diagram analysis identified eight categories of critical factors causing defects: machine, method, human, communication, material, regulatory/legal, technological, and environmental factors. Improvement proposals were generated through an impact-effort matrix analysis to determine the most prioritized actions based on impact and ease of implementation.

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