Journal of Economics, Business, and Accountancy Ventura
type: channel
description: <img src="https://scontent.fsub21-1.fna.fbcdn.net/v/t39.30808-6/774745207_10234507440966647_4262598746670813682_n.jpg?stp=dst-jpg_tt6&cstp=mx556x170&ctp=s556x170&_nc_cat=108&ccb=1-7&_nc_sid=127cfc&_nc_eui2=AeF0CwTRzQnIaaqhyPCeXCRB3Y4tMTCgUzvdji0xMKBTOxK0TD-d9BXrAsUiql1ebgs&_nc_ohc=7ine11DM0BsQ7kNvwHvUwkG&_nc_oc=AdpuC4c6vq_TWNqeODklOP2lCLFjfne3bP4tjXVSfLqd8NgfeiIR7w3E5Zl_ZTNKaO4&_nc_zt=23&_nc_ht=scontent.fsub21-1.fna&_nc_gid=AmvWPC8WfeTnr_6mQyveVA&_nc_ss=7c2a8&oh=00_AQHY21bMxlzDZoFZ-_j48dnDlpa3Qc9FVYWL3eFf0Ox8bQ&oe=6A860357" alt="Mungkin gambar teks yang menyatakan 'Journal of Economics Business, and Accountancy Ventura tura'" /> Journal of Economics, Business, and Accountancy Ventura (JEBAV) has its mission of being one of the leading journals in Economics, Business and Accountancy. JEBAV is a double blind peer-reviewed international journal with international members of editorial boards. The Journal has been published since 1999 with its ISSN, and in 2023, it was accredited by the Directorate of Higher Education (Dikti), Jakarta, with its accreditation No: 79/E/KPT/2023. It was formerly issued twice a year and since 2009 it has been issued quarterly, in (April-July), (August-November), and (December-March). This journal is published by The Research Center and Community Services (PPPM), Universitas Hayam Wuruk Perbanas (STIE Perbanas Surabaya), collaborating with the Indonesian Institute of Accountants - Educator Accountants Compartment (IAI-KAPd) and Indonesian Management Forum (FMI). Journal of Economics, Business, and Accountancy Ventura (JEBAV), with registered number ISSN: 2087-3735, ISSN (online): 2088-785X. This Journal has been indexed by SINTA, Index Copernicus, DOAJ, Google Scholar, Dimensions, Crossref Metadata, GARUDA, WorldCat.
publisher: Universitas Hayam Wuruk Perbanas
language: en
publication name: Journal of Economics, Business, and Accountancy Ventura
issn: 2087-3735
items: Digital Culture and Intellectual Capital in Sustainability Accounting: Its Impact on the Reputation and Performance of Manufacturing Companies in Indonesia
items: Enhancing SME Export Performance in Indonesia: The Role of Learning Orientation and Pro-expansion Network Quality
items: Exploring the Influence of Cultural and Privacy Perceptions on the Adoption of Mobile Banking
items: Adaptive Responses to Job Insecurity and Emotional Exhaustion: A Job Demands–Resources Perspective on Employee Productivity in Indonesian Manufacturing
items: Determinants of Financial Reporting Integrity in BPRs
items: Why do Borrowers Become Over-Indebted? The Roles of Financial Literacy, Risk Perception, and Behavioral Bias in Peer-to-Peer Lending
items: Bidirectional Human Capital Spillover from ASEAN TKA Inflow and Its Impact on the Digital Transformation of Indonesian MSMEs
items: The Balanced Scorecard as a Strategic Management System in the Industry 5.0 Era: A Bibliometric Analysis (2000–2025)
items: Organizational justice and motivation on employee performance: Moderating role of commitment
items: Analysis of Entrepreneurial Skills in the Commercialization of Pineapple Fiber Woven Textile
items: Investigating The Role of Celebrity Endorser Credibility On Product Purchase Intention
items: Determinants of Financial Management Behavior among Fishing Entrepreneurs: The Roles of Income, Social Support and Mental Accounting
items: Investor Protection in Indonesia: Financial Ratios as Early Warning Indicators
items: Impact of Organizational Readiness, Management Support, and Fintech on MSMEs Supply Chain Performance
items: Boycott Campaign Intensity on Consumer Boycott Intentions and Participation: The Role of Access to Substitute Products
items: Social Media Marketing and Branding in Creating Willingness to Pay Premium Prices: A Study of Home Brand Tea Products
items: Income Optimization Model for Traditional Woven Craftsmen
items: The U-Shaped Effects of Financial Leverage and Firm Size on Cash Holding in Indonesia
items: https://journal.perbanas.ac.id/index.php/jebav/article/view/4735
items: Relationship Beyond the Task: Leader-Member Exchange and Organizational Citizenship Behavior on Indonesian Generation Z Employees
items: The Influence of Workload Towards Burnout Among Generation Z Employees in Indonesia: The Mediation Role of Work Stress
items: Unlocking the Investment Mindset: Exploring the Determinants of Capital Market Participation Among Gen Z
items: The Role of Attributes Organizational Commitment as mediators Between Work-Life Balance on Employee Performance
items: The Impact of Perceived Organizational Support and Social Support on Employee Performance: The Mediating Role of Organizational Commitment
items: Exploring the Role of Knowledge Sharing in Enhancing Innovative Work Behavior in Small Medium-sized Industries
items: Analysis of Expansive Fiscal Policy and Grants on International Trade in Indonesia
items: Profiling Fraud, Fraudster, and Victim
items: Implementing Situational Crime Prevention Theory in the Matter of Financial fraudulent
items: E-Business Innovation on SME Resilience Model: The Moderating Role of Financial Literacy
items: Enhancing Bank Performance: Integrating Enterprise Risk Management with Mobile Banking Applications

Digital Culture and Intellectual Capital in Sustainability Accounting: Its Impact on the Reputation and Performance of Manufacturing Companies in Indonesia
type: item
description: 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.
subject: Articles
  topic: section
subject: Digital Cultur
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Sustainability Accounting
  topic: keywords
subject: Government Policy
  topic: keywords
subject: Corporate Reputation
  topic: keywords
subject: Financial Performance
  topic: keywords
creator: Andrianto Andrianto
creator: Bagus Pribadi
creator: M. Nashiruddin Darajat
creator: Juliana Zahra
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-08-17
publication date: 2026-08-17
starting page: 1
ending page: 18
doi: 10.14414/jebav.v29i2.5488

Enhancing SME Export Performance in Indonesia: The Role of Learning Orientation and Pro-expansion Network Quality
type: item
description: This study explores the mediating role of pro-expansion network quality on the relation ship between learning orientation and export performance, the moderating impact of competitive intensity on the association between pro-expansion network quality and ex port performance, and the effect of international market selection on export performance. This research employed a deductive approach, grounded in the Resource-Advantage The ory, and a quantitative research design. Empirical model testing was conducted on SME exporters in Central Java and Yogyakarta, Indonesia, using SEM AMOS. The findings reveal that all the direct relationships exert positive effects. In addition, this study ad dresses the research gap by demonstrating that pro-expansion network quality is a sig nificant mediator. However, there is no moderating role of competitive intensity. Pro expansion network quality positively correlates with export performance, regardless of the level of competition. Practically, these results highlight the importance of SMEs in investing in continuous learning, building pro-expansion network quality, and carefully deciding the international market selection to improve export performance. Limitations include the emphasis on a singular strategic orientation, mediator and moderator varia bles, a particular geographic region, and firm size, and the use of a cross-sectional data design. Future research should explore other strategic orientations, mediators, modera tors, and more diverse samples while employing longitudinal methods.
subject: Articles
  topic: section
subject: learning orientation
  topic: keywords
subject: pro-expansion network quality
  topic: keywords
subject: international market selection
  topic: keywords
subject: export performance
  topic: keywords
creator: Tria Mei Dian Sari
creator: Augusty Tae Ferdinand
creator: Farida Indriani
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-30
publication date: 2025-07-30
starting page: 41
ending page: 56
doi: 10.14414/jebav.v28i1.4836

Exploring the Influence of Cultural and Privacy Perceptions on the Adoption of Mobile Banking
type: item
description: This study investigates how cultural differences and IT literacy influence privacy and security perceptions in mobile banking, focusing on their effect on usage intention. The research model examines the impact of cultural orientation and digital literacy on privacy and security perceptions, which affect usage intention and loyalty. A survey was conducted among students to measure cultural background, technological literacy, privacy and security perceptions, and intention to use mobile banking. The findings show culture significantly affects perceptions of privacy and security, which positively impact usage intention and loyalty. The study concludes that strengthening privacy perceptions and system usage are key for enhancing loyalty. The research supports previous findings on digital culture's influence on privacy perception and its role in building user trust.
subject: Articles
  topic: section
subject: Culture
  topic: keywords
subject: Technology Literacy
  topic: keywords
subject: Data Privacy
  topic: keywords
subject: Mobile Banking
  topic: keywords
creator: Sasongko Budisusetyo
creator: Erina Sudaryati
creator: Nur Suci I Mei
creator: Diyah Pujiati
creator: Joicenda Nahumury
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-08-20
publication date: 2025-08-20
starting page: 1
ending page: 14
doi: 10.14414/jebav.v28i2.5288

Adaptive Responses to Job Insecurity and Emotional Exhaustion: A Job Demands–Resources Perspective on Employee Productivity in Indonesian Manufacturing
type: item
description: 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.
subject: Articles
  topic: section
subject: job insecurity
  topic: keywords
subject: emotional exhaustion
  topic: keywords
subject: employee productivity
  topic: keywords
subject: Job Demands–Resources Theory
  topic: keywords
subject: manufacturing employees
  topic: keywords
creator: Muhammad Nur Iksan Ramdani
creator: Wiwi Hartati
creator: Sylvani Sylvani
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-08-01
publication date: 2026-08-01
starting page: 82
ending page: 96
doi: 10.14414/jebav.v29i1.5720

Determinants of Financial Reporting Integrity in BPRs
type: item
description: 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.
subject: Articles
  topic: section
subject: corporate governance
  topic: keywords
subject: internal control
  topic: keywords
subject: financial reporting integrity
  topic: keywords
subject: BPR
  topic: keywords
subject: SEM-PLS
  topic: keywords
creator: Dwi Prastowo Darminto
creator: Muhammad Nurrasyidin
creator: Eindye Taufiq
creator: Winda Wulandari
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-08-01
publication date: 2026-08-01
starting page: 71
ending page: 81
doi: 10.14414/jebav.v29i1.5705

Why do Borrowers Become Over-Indebted? The Roles of Financial Literacy, Risk Perception, and Behavioral Bias in Peer-to-Peer Lending
type: item
description: 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.
subject: Articles
  topic: section
subject: financial risk perception
  topic: keywords
subject: behavioral bias
  topic: keywords
subject: financial self control
  topic: keywords
subject: over-indebtedness
  topic: keywords
subject: peer-to-peer landing
  topic: keywords
creator: Evi Grediani
creator: Tio Waskito Erdi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-10
publication date: 2026-05-10
starting page: 57
ending page: 70
doi: 10.14414/jebav.v29i1.5561

Bidirectional Human Capital Spillover from ASEAN TKA Inflow and Its Impact on the Digital Transformation of Indonesian MSMEs
type: item
description: 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.
subject: Articles
  topic: section
subject: Human capital spillover
  topic: keywords
subject: ASEAN foreign workers
  topic: keywords
subject: knowledge technology transfer
  topic: keywords
subject: DEFA
  topic: keywords
subject: MSME digitalisation
  topic: keywords
creator: Caroline Caroline
creator: Etty Puji Lestari
creator: Any Meilany
creator: Soni Agus Irwandi
creator: Nugroho SB Maria
creator: Siti Sumiati
creator: Suhartono
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-10
publication date: 2026-07-10
starting page: 40
ending page: 56
doi: 10.14414/jebav.v29i1.5656

The Balanced Scorecard as a Strategic Management System in the Industry 5.0 Era: A Bibliometric Analysis (2000–2025)
type: item
description: 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.
subject: Articles
  topic: section
subject: Balanced Scorecard (BSC)
  topic: keywords
subject: Strategic Management System
  topic: keywords
subject: Industry 5.0
  topic: keywords
subject: Sustainability
  topic: keywords
subject: Bibliometric Analysis
  topic: keywords
creator: Tuwanku Aria Auliandri
creator: Dunga Dwi Barinta
creator: Nurul Khaira
creator: Elsa Yustika Putri
creator: Andhy Setyawan
creator: Teungku Ailishafia Auliandri
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-30
publication date: 2026-05-30
starting page: 20
ending page: 39
doi: 10.14414/jebav.v29i1.5634

Organizational justice and motivation on employee performance: Moderating role of commitment
type: item
description: 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.
subject: Articles
  topic: section
subject: Organizational Justice
  topic: keywords
subject: Work Motivation
  topic: keywords
subject: Organizational Commitment
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Rahmisyari Rahmisyari
creator: Nursia Daeng Salasa
creator: Juriko Abdussamad
creator: Joko Tri Brata
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-08-15
publication date: 2026-08-15
starting page: 40
ending page: 49
doi: 10.14414/jebav.v28i3.5728

Analysis of Entrepreneurial Skills in the Commercialization of Pineapple Fiber Woven Textile
type: item
description: This study analyzes entrepreneurial skills in the commercialization of pineapple fiber woven fabrics among pineapple fiber woven fabric artisans at the Morobayat LKS (Social Welfare Institution) in the West Passi District, Bolaang Mongondow Regency, and maps the internal and external factors that influence them. The method used was a qualitative descriptive method, namely data collected through interviews, observations, documentation, and SWOT analysis supported by the IFE and EFE matrices. The findings indicate that skills such as creativity and innovation, business management, communication skills, market analysis, and environmental awareness, and networking and collaboration are very important in transforming pineapple fiber into valuable woven fabrics, which contribute to the economic independence of the community. The IFE score (0.8) indicates strong internal factors, especially abundant raw materials and distinctive local motifs. The EFE score (1.0) indicates more dominant external opportunities, including the trend towards environmentally friendly products, government support, and tourism potential. The SWOT analysis places the industry in quadrant I (aggressive strategy), recommending increased innovation, digital marketing, and external collaboration. In conclusion, entrepreneurial skills combined with favorable internal and external factors are crucial for the successful commercialization of pineapple fiber woven fabric as a competitive local product.
subject: Articles
  topic: section
subject: Entrepreneurial skills
  topic: keywords
subject: Commercialization
  topic: keywords
subject: Pineapple-fiber woven textile
  topic: keywords
creator: Jumie SL Mokoginta
creator: Elva Pobela
creator: Sarah Annamira Lasabuda
creator: Meriyati Pobela
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 1
ending page: 16
doi: 10.14414/jebav.v28i3.5389

Investigating The Role of Celebrity Endorser Credibility On Product Purchase Intention
type: item
description: This study aims to examine the relationship between various factors related to celebrity endorsers, in this case physical appearance, celebrity congruence, attractiveness, expertise, celebrity identification and trustworthiness on the purchase intention of shoes and electronic products. Data were obtained through a survey of 355 consumers who were exposed to advertisements using celebrities as endorsers. Data analysis using Partial Least Squares-based structural equation modeling (PLS-SEM). The results of the analysis show that physical appearance and celebrity congruence have a significant positive effect on purchase intention. In addition, celebrity attractiveness and expertise also have a significant effect on celebrity identification. However, trustworthiness does not play a role in moderating the relationship between physical appearance, attractiveness and purchase intention. Furthermore, trustworthiness also does not play a role in moderating the relationship between celebrity congruence, expertise and celebrity identification. Finally, celebrity identification has a significant positive effect on product purchase intention. These findings indicate that celebrity endorser-related factors have a significant impact on consumer purchase intention, except for the role of trustworthiness in moderating the relationship between these variables.
subject: Articles
  topic: section
subject: Celebrity endorser credibility, Trust, Purchase intention
  topic: keywords
creator: Soni Harsono
creator: Fahmi Rachmat Setyawan
creator: Nur Raafi Setiawan
creator: Fikri Haikal
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-25
publication date: 2025-07-25
starting page: 19
ending page: 39
doi: 10.14414/jebav.v28i3.5466

Determinants of Financial Management Behavior among Fishing Entrepreneurs: The Roles of Income, Social Support and Mental Accounting
type: item
description: This study examines the determinants of financial management behavior among fishing entrepreneurs by investigating the effects of income, social support, and mental accounting, while also assessing the moderating role of mental accounting. Data were collected through a convenience sampling survey of 152 fishing entrepreneurs on Ambon Island, Maluku Province, Indonesia. The data were analyzed using partial least squares structural equation modeling (PLS-SEM). The findings indicate that income does not have a significant effect on fishermen's financial management behavior, whereas social support and mental accounting have significant positive effects. In addition, the results show that mental accounting does not significantly moderate the relationships between income and financial management behavior or between social support and financial management behavior.
subject: Articles
  topic: section
subject: Financial Management Behaviour
  topic: keywords
subject: Mental Accounting
  topic: keywords
subject: Social Support
  topic: keywords
subject: Fishermen
  topic: keywords
creator: Senda Yunita Leatemia
creator: Emi Boki
creator: Sari Tamayani Tjio
creator: Paskanova Christi Gainau
creator: Zalni Zalni
creator: Revi Wilhelmina Silooy
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-17
publication date: 2026-05-17
starting page: 1
ending page: 19
doi: 10.14414/jebav.v29i1.5358

Investor Protection in Indonesia: Financial Ratios as Early Warning Indicators
type: item
description: 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 dis tinguishing between the performance of LQ45 and Watchlist Board firms. Using dis criminant 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, Re turn on Assets (ROA), Operating Cash Flow (OCF) to Current Liabilities, and OCF to Total Liabilities. Additionally, the study develops a predictive model that can fore cast company performance and serve as an early warning system for investors. Build ing 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.
subject: Articles
  topic: section
subject: Financial distress prediction
  topic: keywords
subject: Emerging Market
  topic: keywords
subject: Indonesia stock exchange
  topic: keywords
subject: Investor protection
  topic: keywords
creator: Enggar Sukma Kinanthi
creator: Sukmawati Sukamulja
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 445
ending page: 460
doi: 10.14414/jebav.v27i3.4851

Impact of Organizational Readiness, Management Support, and Fintech on MSMEs Supply Chain Performance
type: item
description: 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.
subject: Articles
  topic: section
subject: organizational readiness
  topic: keywords
subject: top management support
  topic: keywords
subject: Suplay chain Management
  topic: keywords
subject: AIS Success
  topic: keywords
subject: MSMEs
  topic: keywords
creator: Zulhelmy M. Hatta
creator: Firdaus AR
creator: Ruhul Fitrios
creator: Dani Pratama
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 411
ending page: 429
doi: 10.14414/jebav.v27i3.4518

Boycott Campaign Intensity on Consumer Boycott Intentions and Participation: The Role of Access to Substitute Products
type: item
description: 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 signifi cantly 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 prod ucts does not significantly moderate the relationship between boycott intention and partici pation, its availability positively impacts participation by reducing the personal costs asso ciated 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 understand ing campaign intensity, consumer responses, and the role of ethical values and social soli darity 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.
subject: Articles
  topic: section
subject: Boycott Campaign Intensity
  topic: keywords
subject: Boycott Interest
  topic: keywords
subject: Boycott Participation
  topic: keywords
subject: Access to Substitute Products
  topic: keywords
creator: Isalman
creator: Ilyas
creator: Farhan Ramadhani Istianandar
creator: Nurul Ittaqullah
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 430
ending page: 444
doi: 10.14414/jebav.v27i3.4737

Social Media Marketing and Branding in Creating Willingness to Pay Premium Prices: A Study of Home Brand Tea Products
type: item
description: 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.
subject: Articles
  topic: section
subject: social media marketing
  topic: keywords
subject: branding
  topic: keywords
subject: willingness to pay premium prices
  topic: keywords
subject: home brands
  topic: keywords
creator: Ercilia Octavia
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 385
ending page: 399
doi: 10.14414/jebav.v27i3.4744

Income Optimization Model for Traditional Woven Craftsmen
type: item
description: 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.
subject: Articles
  topic: section
subject: Income optimization
  topic: keywords
subject: Optimum Point
  topic: keywords
subject: Response Surface Methodology
  topic: keywords
creator: Neneng Miskiyah
creator: Yulia Pebrianti
creator: Purwati
creator: Keti Purnamasari
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 373
ending page: 384
doi: 10.14414/jebav.v27i3.4582

The U-Shaped Effects of Financial Leverage and Firm Size on Cash Holding in Indonesia
type: item
description: This study examines the impact of financial leverage and firm size on cash holdings in Indonesia and explores how these effects differ before and during the COVID-19 crisis. The research utilizes unbalanced panel data, comprising 209 firm-year observations from 2018 to 2020. The findings reveal that financial leverage and firm size exhibit a U-shaped relationship with cash holdings. Specifically, in companies with low finan-cial leverage and small firm size, both financial leverage and firm size negatively affect cash holdings. Conversely, in companies with high financial leverage and large firm size, these factors positively influence cash holdings. The study also finds that financial leverage, regardless of whether it is low or high, has a consistent effect on cash hold-ings across the pre- and during-COVID-19 periods. However, the impact of firm size on cash holdings differs between small and large companies when comparing the pre-COVID-19 and during-COVID-19 periods. This research contributes to the literature on cash holdings by analyzing the U-shaped effects of financial leverage and firm size in manufacturing companies in Indonesia, employing a static random effects model.
subject: Articles
  topic: section
subject: Cash Holding
  topic: keywords
subject: Financial Leverage
  topic: keywords
subject: Firm Size
  topic: keywords
subject: U-shaped
  topic: keywords
subject: Covid Crisis
  topic: keywords
creator: Iswadi Bensaadi
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 400
ending page: 410
doi: 10.14414/jebav.v27i3.4380

https://journal.perbanas.ac.id/index.php/jebav/article/view/4735
type: item
title: 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
description: 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.
subject: Articles
  topic: section
subject: Social Work
  topic: keywords
subject: Performance Measurement Table
  topic: keywords
subject: Social Work Services
  topic: keywords
creator: Hou Ming
creator: Hanif Abdurahman Siswanto
creator: Mohammad Reevany Bustami
creator: Zaenal Abidin
creator: Liu Wankun
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 315
ending page: 328
doi: 10.14414/jebav.v27i3.4735

Relationship Beyond the Task: Leader-Member Exchange and Organizational Citizenship Behavior on Indonesian Generation Z Employees
type: item
description: 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.
subject: Articles
  topic: section
subject: LMX
  topic: keywords
subject: OCB
  topic: keywords
subject: Generation Z
  topic: keywords
subject: Hospitality Industry
  topic: keywords
creator: Endo Wijaya Kartika
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 329
ending page: 340
doi: 10.14414/jebav.v27i3.4543

The Influence of Workload Towards Burnout Among Generation Z Employees in Indonesia: The Mediation Role of Work Stress
type: item
description: 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.
subject: Articles
  topic: section
subject: burnout
  topic: keywords
subject: workload
  topic: keywords
subject: work stress
  topic: keywords
subject: generation z
  topic: keywords
creator: Nidya Dudija
creator: Rindu Annisa Putri
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-27
publication date: 2025-03-27
starting page: 355
ending page: 372
doi: 10.14414/jebav.v27i3.4519

Unlocking the Investment Mindset: Exploring the Determinants of Capital Market Participation Among Gen Z
type: item
description: 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.
subject: Articles
  topic: section
subject: investment shift
  topic: keywords
subject: Generation Z Investor
  topic: keywords
subject: stock ownership growth
  topic: keywords
subject: financial skills impact
  topic: keywords
subject: interest in investing
  topic: keywords
creator: Pandef Rudianto
creator: Darmono Darmono
creator: Raudhotul Jannah
creator: Suwarno Suwarno
creator: Irma Masfia
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-28
publication date: 2025-04-28
starting page: 341
ending page: 354
doi: 10.14414/jebav.v27i3.4703

The Role of Attributes Organizational Commitment as mediators Between Work-Life Balance on Employee Performance
type: item
description: Work-life balance contributes to a healthy, satisfying, and successful life. An imbalance in work-life dynamics can negatively impact both employee performance and their personal lives. This study employs exchange relationship theory to explore organizational commitment as a mediating variable, which includes affective commitment, continuance commitment, and normative commitment, in the relationship between work-life balance and employee performance. The research focuses on employees of micro, small, and medium enterprises (MSMEs) in Salatiga Regency. Data were collected through questionnaires distributed to 111 respondents, and the analysis was conducted using structural equation modeling. The findings reveal that affective and continuance commitments are crucial in linking work-life balance to employee performance. In contrast, normative commitment does not significantly influence this relationship. Theoretically, social exchange theory highlights that continuance commitment is a key mediator in the connection between work-life balance and employee performance.
subject: Articles
  topic: section
subject: Continuance commitment
  topic: keywords
subject: Employee performance
  topic: keywords
subject: Work-life balance
  topic: keywords
subject: Affective commitment
  topic: keywords
subject: Normative commitment
  topic: keywords
creator: Gede Ariadi
creator: Agisius Wandra
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-nc/4.0
date: 2024-11-29
publication date: 2024-11-29
starting page: 301
ending page: 314
doi: 10.14414/jebav.v27i2.4506

The Impact of Perceived Organizational Support and Social Support on Employee Performance: The Mediating Role of Organizational Commitment
type: item
description: The aim of this research is to assess and elucidate the impact of perceived organizational support and social support on employee performance, with organizational commitment serving as a mediating factor. The study involved 543 employees from the Regional Secretariat Office of Southeast Sulawesi Province. A sample of 84 employees was selected using a proportional cluster random sampling technique. Data were collected through questionnaires and interviews. For statistical analysis, SmartPLS 4.0 software was employed to model structural equations. The findings reveal that perceived organizational support, social support, and organizational commitment all influence employee performance. Specifically, perceived organizational support does not significantly affect organizational commitment, whereas social support has a significant impact on it. Organizational commitment does not mediate the relationship between perceived organizational support and employee performance; however, it does mediate the relationship between social support and employee performance. The Regional Secretariat Office of Southeast Sulawesi Province and related stakeholders can utilize these findings to enhance employee performance by focusing on employee commitment, perceived organizational support, and social support.
subject: Articles
  topic: section
subject: Organizational commitment
  topic: keywords
subject: Employee performance
  topic: keywords
subject: Social support
  topic: keywords
subject: Perceived organizational support
  topic: keywords
creator: Laode Asfahyadin Aliddin
creator: Dedy Takdir Syaifuddin
creator: Yusuf Montundu
creator: Siti Marlina
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-nc/4.0
date: 2024-11-29
publication date: 2024-11-29
starting page: 253
ending page: 273
doi: 10.14414/jebav.v27i2.4610

Exploring the Role of Knowledge Sharing in Enhancing Innovative Work Behavior in Small Medium-sized Industries
type: item
description: This study investigates the impact of transformational leadership on innovative work behavior, with a focus on the mediating role of knowledge sharing. Data were collected through a questionnaire administered to 126 respondents from small and medium-sized export industries in Bali. The data were analyzed using SmartPLS 3.2.9. The findings indicate that transformational leadership has a significant effect on innovative work behavior. Furthermore, knowledge sharing serves as a mediator between transformational leadership and innovative work behavior. The study acknowledges limitations, such as potential bias from self-assessment methods. The implications suggest that leaders in small and medium-sized industries should gain a deeper understanding of the relationships between these variables and the mediating mechanisms involved. This information can be valuable for enhancing leadership performance and fostering innovative work behavior in these industries. Theoretically, this study contributes to the understanding of how leadership styles can enhance organizational behavior, particularly in promoting innovative work behavior.
subject: Articles
  topic: section
subject: Transformational leadership
  topic: keywords
subject: Knowledge collecting
  topic: keywords
subject: Knowledge donating
  topic: keywords
subject: Innovative work behavior
  topic: keywords
creator: I Gede Rihayana
creator: I Nengah Aristana
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-nc/4.0
date: 2024-11-29
publication date: 2024-11-29
starting page: 248
ending page: 300
doi: 10.14414/jebav.v27i2.4623

Analysis of Expansive Fiscal Policy and Grants on International Trade in Indonesia
type: item
description: This study aims to determine the long-term and short-term effects of Government Expenditure, External Debt, and Grants variables on the Current Account Balance. This model uses the Vector Error Correction Model (VECM) model to achieve a long term and short-term balance. This study uses secondary data from world banks during the period 1983-2022 in Indonesia. This study proves that in the long run, Government Expenditure and Grants have a significant effect on the Current Account Balance. However, External Debt did not have a significant effect on the Current Account Balance. On the other hand, in the short term, Government Expenditure, External Debt, and Grants did not show a significant influence on the Current Account Balance. This study emphasizes the importance of the role of the Current Account Balance as the main pillar in assessing the level of economic progress in Indonesia. Expansive fiscal policy through increased government expenditure can strengthen the economy, especially when there is a surplus in the Current Account Balance. In addition, external debt can be used to cover the current account deficit, which ultimately has the potential to create a surplus. The influence of grants also has the potential to expand the reach of international trade, which has a positive impact on the Current Account Balance.
subject: Articles
  topic: section
subject: Current Account Balance
  topic: keywords
subject: Government Expenditures
  topic: keywords
subject: Grants
  topic: keywords
subject: External Debt
  topic: keywords
creator: Fuddin Muhammad khoirul
creator: Della Nurisa Agustin
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-30
publication date: 2025-07-30
starting page: 19
ending page: 40
doi: 10.14414/jebav.v28i1.4784

Profiling Fraud, Fraudster, and Victim
type: item
description: Globally, companies often face occupational fraud, which is considered the most damaging type of fraud for businesses, accounting for five percent of their annual income losses each year. Profiling is one effective technique for preventing and detecting occupational fraud. This process involves creating profiles of both fraud victims and perpetrators. This qualitative research, employing a descriptive study method, aims to analyze trends in victim profiles, types of fraud, and fraudster profiles over the past decade, using data from the Association of Certified Fraud Examiners (ACFE) for the years 2012–2022. The findings indicate that financial statement fraud results in the highest financial losses, despite being the least common type of fraud. Conversely, asset misappropriation is the most frequent type of fraud but results in the lowest financial losses. The most common profile of fraud perpetrators includes the following characteristics: male, aged between 31 and 45, employed in a non-managerial position, holding a bachelor's degree, having worked for one to five years, with no criminal history, and living beyond their means. Additionally, smaller firms are more susceptible to fraud, and organizations in the banking and financial sectors are particularly vulnerable to occupational fraud.
subject: Articles
  topic: section
subject: Occupational fraud
  topic: keywords
subject: Profiling
  topic: keywords
subject: Fraudster
  topic: keywords
subject: Fraud detection
  topic: keywords
subject: Fraud prevention
  topic: keywords
creator: Septarina Prita Dania Sofianti
creator: Andriana Andriana
creator: Intan Fauzia Az-zahra
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-nc/4.0
date: 2024-11-29
publication date: 2024-11-29
starting page: 234
ending page: 252
doi: 10.14414/jebav.v27i2.4502

Implementing Situational Crime Prevention Theory in the Matter of Financial fraudulent
type: item
description: Fraud and financial crime continue to pose significant challenges for private companies, making prevention efforts essential through the identification of their root causes. This study examines the relationship between situational crime prevention and financial fraud, with a focus on employee tenure as a moderating variable. An empirical research method was employed, with data collected from employees of PT Budi Jaya and its subsidiaries through questionnaires. A total of 60 valid responses were analyzed using WarpPLS. The findings reveal that situational crime prevention—measured through indicators such as minimal benefits, high risks, limited opportunities, and strict sanctions—has a significant negative impact on financial fraud. Additionally, the study demonstrates that employee tenure moderates the relationship between situational crime prevention measures and financial fraud. This research makes a theoretical contribution to situational crime prevention theory by incorporating the concept of rationalization, which fraud perpetrators often use to justify their actions. The study offers practical insights, suggesting that companies and regulators should implement robust internal control systems to minimize opportunities for fraud and establish clear, stringent rules and sanctions to deter fraudulent behavior.
subject: Articles
  topic: section
subject: Employee tenure
  topic: keywords
subject: Less benefit
  topic: keywords
subject: High risk
  topic: keywords
subject: Narrow opportunity
  topic: keywords
subject: Financial fraudulent
  topic: keywords
subject: Situational crime prevention
  topic: keywords
creator: Nanang Shonhadji
creator: Laila Saleh Marta
creator: Ali Soebijanto
creator: Febrina Ayu
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-nc/4.0
date: 2024-11-29
publication date: 2024-11-29
starting page: 274
ending page: 283
doi: 10.14414/jebav.v27i2.4651

E-Business Innovation on SME Resilience Model: The Moderating Role of Financial Literacy
type: item
description: In the era of advanced digitalization, the ability of SMEs to adapt and adopt e-business innovation is a key factor to survive and compete in the global market. This study aims to determine the effect of e-business innovation in improving the resilience of SMEs and explore the extent to which financial literacy moderates the relationship between the adoption of e-business innovation and SME resilience. This research was conducted in the printing sector of Malang City, Indonesia, which has around 2,145 printing SMEs based on data from the Malang City Cooperative Office in 2023. The research method uses a quantitative approach with a Structural Equation Model (SEM) assisted by the Smart PLS application. The sampling technique used purposive sampling with a sample of 100 SMEs selected based on criteria such as business size, level of e-business technology adoption, and financial literacy. The results showed that the variables studied had a significant and positive effect so that it was accepted. In addition, strong financial literacy can strengthen the relationship between e-business innovation and SME resilience. These findings underscore the importance of improving financial literacy among SMEs as part of the strategy to maximize the benefits of e business innovation in improving SMEs' business resilience.
subject: Articles
  topic: section
subject: E-Business Innovation
  topic: keywords
subject: SME Resilience Model
  topic: keywords
subject: Financial Literacy
  topic: keywords
creator: Wiwin Rosmawati
creator: Loso Judijanto
creator: Amilusholihah
creator: Encep Sopandi
creator: Zainal Arifin
creator: Fandi Achmad
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-30
publication date: 2025-07-30
starting page: 1
ending page: 18
doi: 10.14414/jebav.v28i1.4729

Enhancing Bank Performance: Integrating Enterprise Risk Management with Mobile Banking Applications
type: item
description: This study investigates how the implementation of mobile banking and enterprise risk management (ERM) contributes to the success of financial institutions in a rapidly evolving financial environment. To understand the relationship between ERM, mobile banking adoption, and bank performance, we surveyed 250 senior bankers from the 25 largest banks in Indonesia using Partial Least Squares Structural Equation Modeling (PLS-SEM). Our findings indicate that effective ERM implementation positively affects bank performance. Mobile banking enhances customer convenience, streamlines operations, and broadens market reach, increasing customer satisfaction, operational efficiency, and profitability. Additionally, using mobile banking applications mediates the positive indirect impact of ERM on bank performance. This research highlights that ERM's effect on Indonesian banking performance is partly mediated by adopting mobile banking applications. The study contributes to the literature on RBV theory, which suggests that banks can create innovative ERM strategies and leverage its unique resources, such as mobile banking, to remain competitive and sustain their performance. The innovation aligns with the principles of TAM, which highlights the significance of perceived usefulness and ease of use in technology adoption.
subject: Articles
  topic: section
subject: Enterprise risk management
  topic: keywords
subject: Mobile banking adoption
  topic: keywords
subject: Bank performance
  topic: keywords
creator: Harsono Yoewono
creator: Ananto Prabowo
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-nc/4.0
date: 2024-11-29
publication date: 2024-11-29
starting page: 207
ending page: 216
doi: 10.14414/jebav.v27i2.4572