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  • Open Access Icon
  • Research Article
  • 10.31106/jema.v22i2.23676
Navigating works future: Harnessing digital innovation to enhance muslim employees performance through transformation and flexibility
  • Nov 20, 2025
  • JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
  • Usep Deden Suherman + 3 more

Fierce competition and uneven quality of service have made higher education institutions face pressure to undergo digital transformation and increase human resource performance. These challenges show that the implementation of digital transformation and organisational flexibility is not fully optimal, especially when digital innovation is not developed as a primary capability. Although many studies specifically examine digital transformation and organisational flexibility, studies specifically examining how digital innovation plays a unique mediator role in strengthening employees’ performance are still limited. This research fills the gap that has not been much explored. Using the explanation survey methods, 250 respondents were obtained from several educational institution units. The results indicate that digital transformation has a positive effect and a significant impact on digital innovation. Besides that, organisational flexibility is directly linked to increased employee performance. Most importantly, digital innovation plays a crucial role as a full mediator, distributing the effects of digital transformation and enhancing organisational flexibility, thereby improving the impact on employees’ performance. These findings confirm that technological transformation and organizational flexibility are sustainable performance advantages.

  • Open Access Icon
  • Research Article
  • 10.31106/jema.v22i2.24240
Building trust in social commerce: A sequential model of platform features, marketing content, and dual trust in shaping Generation Z engagement
  • Nov 20, 2025
  • JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
  • Rian Piarna + 2 more

Social commerce has revolutionized the digital landscape, positioning social media as a primary shopping channel for Generation Z. Despite their intensive use of social media for commercial activities, limited research has examined the psychological mechanisms underlying customer engagement in this context. This study investigates how social media service features and social commerce marketing content sequentially influence customer engagement through trust-building mechanisms and purchase intention. Drawing on a dual trust perspective, distinguishing between platform trust and vendor trust, this research proposes and tests a sequential mediation model tailored to Generation Z consumers. A quantitative cross-sectional design was employed, using purposive sampling to collect data from 400 Generation Z respondents. The model was analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results support the proposed sequential mediation model, with 10 of 15 hypotheses confirmed. Social proof proved to be the most important predictor of trust in a platform, whereas content quality affected both dimensions of trust (platform and vendor) across social commerce platforms. Personalization demonstrated the strongest effect on vendor trust. The model explains a substantial proportion of variance in platform trust, vendor trust, customer engagement, and purchase intention.

  • Open Access Icon
  • Research Article
  • 10.31106/jema.v22i2.24211
Cognitive and affective dimensions of waiting time satisfaction in Indonesian spicy noodle chains
  • Oct 31, 2025
  • JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
  • Ivan Paulus + 3 more

This study introduces and conceptualizes the “Spicy Noodle Chain” as a distinct fast-dining category, identifying cognitive satisfaction, rooted in fairness and efficiency, as the primary driver of customer satisfaction and loyalty in fast-paced dining contexts. It examines how waiting time satisfaction influences overall customer satisfaction in Indonesia’s emerging Spicy Noodle Chain segment, a localized evolution of the fast-food industry that remains underexplored in academic research. Using data from 195 respondents analyzed through Partial Least Squares Structural Equation Modelling (PLS-SEM), the study investigates both cognitive and affective dimensions of waiting time satisfaction. The findings reveal that the attractiveness of the waiting area and perceived waiting time significantly influence affective satisfaction, while experience evaluation strongly affects cognitive satisfaction and overall satisfaction. However, affective satisfaction does not significantly influence overall satisfaction, suggesting that emotional responses are less enduring than cognitive judgments. Overall, the results highlight that fairness perceptions and operational efficiency have a more profound impact on customer satisfaction than transient emotions, offering new insights into service experience management within fast-dining environments.

  • Journal Issue
  • 10.31106/jema.v22i2
  • Oct 31, 2025
  • JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

  • Open Access Icon
  • Research Article
  • 10.31106/jema.v22i2.23699
Mizan and the green consumer: Exploring eco-friendly packaged food adoption among middle-class Muslim consumers
  • Jul 17, 2025
  • JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
  • Lisa Anggryani + 4 more

This study examines the adoption of eco-friendly packaged foods among middle-class Muslim communities, emphasizing their role in promoting sustainable lifestyles. It fills a research gap by integrating Islamic ethical principles, specifically the concept of balance (Mizan), into sustainable product adoption models. Data collection was performed through cluster sampling of 240 respondents. The study employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to handle complex models with small to medium sample sizes and its exploratory and confirmatory analysis capacity. The findings show that all proposed relationships are statistically significant. As an Islamic ethical principle of balance, Mizan plays a key role in shaping responsible waste management practices. Along with product design and business models, Mizan encourages more mindful and sustainable waste handling. Effective waste management then enhances environmental awareness, directly promoting sustainable product adoption. Product design also directly affects adoption behavior, while natural resource management and technological innovation contribute to the development of sustainable business models. These findings highlight Mizan as a foundational ethical value that guides individual environmental behavior and strengthens the structural pathways leading to sustainable product adoption.

  • Journal Issue
  • 10.31106/jema.v22i1
  • Apr 20, 2025
  • JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

  • Open Access Icon
  • Research Article
  • 10.31106/jema.v22i1.23980
Governance, leadership, and compliance: Evidence on institutional ownership and executive characteristics from Indonesia
  • Apr 10, 2025
  • JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
  • Sigit Kurnianto + 2 more

Although corporate tax compliance has been widely studied, the role of institutional ownership in conjunction with executive characteristics remains underexplored. Most studies have focused on advanced economies, providing little understanding of how corporate governance frameworks can improve tax compliance in developing countries with evolving regulatory structures like Indonesia. This study addresses this gap by examining the effect of institutional ownership on tax compliance among non-financial firms listed on the Indonesia Stock Exchange from 2020 to 2024, with executive character as a moderating factor. Using 1,268 firm-year observations, the analysis employs descriptive statistics, Pearson correlations, and multiple linear regression. The findings indicate that institutional ownership positively affects tax compliance, thus supporting the agency theory perspective that institutional investors mitigate tax compliance gaps and enhance overall governance. These findings imply that institutional ownership improves tax compliance through enhanced governance and curtailing aggressive tax avoidance. When executives are risk-averse, the governance benefits are enhanced, but the effect is diminished when executives are risk-taking. High profitability and larger firm size bolster compliance capability, while high leverage places firms under pressure toward non-compliance.

  • Open Access Icon
  • Research Article
  • 10.31106/jema.v22i1.23942
Exploring the relationship between intellectual capital and firm value: Evidence from the Indonesian banking sector
  • Apr 5, 2025
  • JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
  • I Komang Rupa Agustina + 1 more

Intellectual capital has become a critical driver of firm value in the global shift toward a knowledge-based economy. Extensive research has explored intellectual capital, but most have used short periods, focused on broad industries, or combined all components into a single measure. Thus, to fill those gaps, this study empirically examines the relationship between intellectual capital components and firm value in the Indonesian banking sector. This study used proxies of human, innovation, customer, and process capital to offer insights into how intangible assets influence performance. Using multiple linear regression techniques, the analysis was based on panel data from banks listed on the Indonesia Stock Exchange from 2001-2022. The results revealed that innovation and customer capital are significantly associated with firm value, which aligns with resource-based theory. Only the capital adequacy ratio (CAR) significantly affects control variables. Innovation and customer capital are vital to firm value, while human and process capital are not. This finding highlights the need for bank managers and investors to prioritize intangible assets, especially innovation and customer relationships when evaluating and enhancing firm value.

  • Open Access Icon
  • Research Article
  • 10.31106/jema.v22i1.23411
Leadership alone is not enough: Why culture and satisfaction matter more in developing employee agility?
  • Apr 5, 2025
  • JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
  • Suparjiman + 2 more

Due to the intense rivalry in the communications industry, businesses require adaptive employees to keep staying resilient. While various factors have been examined to support employee agility, the combined roles of organizational culture transformation and leadership style in shaping employee satisfaction and agility remain underexplored, especially in the context of telecommunications sector. This study investigates how organizational culture transformation and leadership style influence employee satisfaction and, in turn, employee agility. A quantitative approach was employed by collecting data from 150 employees of one of the largest telecommunications firms in Indonesia, using simple random sampling. The data were analyzed using partial least squares structural equation modeling. The findings show that leadership style and culture transformation both significantly enhance employee satisfaction. Moreover, culture transformation directly strengthens employee agility, whereas leadership style does not have a direct effect on agility. Although previous studies suggest that leadership style can directly shape agility, this study demonstrates it does not, because employees require not only guidance and inspiration from their leaders but also a strong, supportive culture to feel safe, encouraged, and motivated to adapt and take initiative, which are key elements of agility.

  • Open Access Icon
  • Research Article
  • 10.31106/jema.v22i1.23753
How Islamic work-life balance mediates work-family conflict and enhances employee performance in religious-based workplaces
  • Apr 5, 2025
  • JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
  • Intan Ratna Wati + 3 more

Work-family conflict often makes employees feel stressed and tired, which can reduce their performance at work. However, there is still a lack of studies on how Islamic work-life balance can help employees handle this problem, especially in hospitals where religious values are very important. In fact, most existing research focuses on general work-life balance, with very few studies exploring it from an Islamic perspective. This study aims to examine whether Islamic work-life balance (IWB) can mediate the negative effect of work-family conflict (WFC) on employee performance (EP). Data were collected from Islamic hospital staff and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that WFC has a strong negative effect on EP, while IWB has a positive effect on EP and can also weaken the negative effect of WFC on EP. This means that when employees have better Islamic work-life balance, they can manage work and family demands more calmly and still perform well. The more employees feel supported by Islamic work-life balance, the more they can focus on their work and achieve higher performance, even when facing strong work-family conflicts. These findings show that IWB is not only important for personal well-being but also helps improve overall organizational outcomes in religious-based workplaces.