Journal of Business and Information Systems (e-ISSN: 2685-2543)

A model for the development of women's social entrepreneurship in Bandung City to enhance performance

Deti Mulyo Harsono — 2025-04-27

This research investigates the growth of social entrepreneurship among women in Bandung, Indonesia, to improve the performance of Micro, Small, and Medium Enterprises (MSMEs). It emphasizes the vital importance of women's involvement in the economy, especially in times of economic uncertainty, and evaluates several governmental efforts to empower female entrepreneurs. Utilizing Partial Least Squares (PLS) analysis, the research investigates the impact of motivation and social support on business performance. The study involves a survey of women social entrepreneurs in Bandung, supplemented by in-depth interviews and focus group discussions with experts from government, academia, and business sectors. The results indicate that both motivation and social support have a significant positive effect on business performance, with an R² value of 0.680, suggesting that these factors explain 68% of the variance in business performance. The validity and reliability of the indicators used were confirmed, showing good predictive relevance for business performance. This research contributes to understanding women's social entrepreneurship in Indonesia by providing insights into the motivational and social dynamics that enhance MSME performance. It emphasizes the importance of social support systems and motivation in fostering female entrepreneurship and its impact on the local economy.

Psychological capital, affective commitment, and citizenship behavior: PLS-SEM modelling approach

Rashed Mahmud Shakil — 2025-04-28

Psychological capital (PC) has become critical to positive workplace outcomes, including supporting organizational citizenship behavior (OCB). This research explores the relationships between PC and OCB with the mediating role of affective commitment (AC) as contextualized in Bangladeshi small and medium-sized enterprises (SMEs). A total of 200 full-time employees working in different SMEs of Bangladesh are included in the study, based on a purposive sampling method. Drawing on variance-based structural equation modelling (SEM), the research examines how psychological resources (optimism, resilience, hope, and self-efficacy) facilitate employees’ discretionary efforts to achieve organizational goals. The results identify AC as an important mediation mechanism through which strong emotional attachment in employees can transform psychological capital into OCB. The research contributes critically to theoretical development and offers actionable implications for practice by providing empirical insights into the mediating role of AC in the PC-OCB relationship. The managers and entrepreneurs can promote PC through relevant training and a supportive environment that increases the employees' commitment and leads them to perform behaviors beyond the demands of their formal role. Consequently, this study emphasizes the roles of psychological capital and affective commitment in developing an organizational citizenship culture critical to the long-term success of SMEs in Bangladesh

Effect of eco-innovation on GSCM, CE capability, and performance of MSMEs

Maya Dina Rosada — 2025-04-30

This study aims to determine and analyze the effect of eco-innovation on green supply chain management, circular economy capability, and firm performance of MSMEs. This is a survey study with a questionnaire as a data collection tool. The population in this study is the MSMEs in the processed salak culinary industry in Sleman Regency. The data used in this study are primary data from 50 respondents using purposive sampling. Hypothesis testing uses Partial Least Squares (PLS) with SmartPLS 4. The results of this study indicate that 1) eco-innovation has a positive and significant effect on firm performance, 2) eco-innovation has a positive and significant effect on green supply chain management, 3) eco-innovation has a positive and significant effect on circular economy capability, 4) green supply chain management has no significant effect on firm performance, 5) circular economy capability has a positive and significant effect on firm performance

Work motivation as a bridges for leadership, workspace, and performance

Saptaningsih Sumarmi — 2025-05-15

Optimal employee performance can create positive impacts, such as increased productivity, better work quality, and more efficient target achievement. This study investigates how transformational leadership and physical work environment affect employee performance in Indonesia’s public sector, with work motivation as a mediator. Using a quantitative approach, data were collected from all 244 employees of Daerah Istimewa Yogyakarta Department of Manpower and Transmigration and analyzed via SEM-PLS. Results reveal that transformational leadership directly improves employee performance and indirectly through work motivation. While the physical work environment does not directly impact performance, it significantly enhances motivation, which in turn boosts performance. These findings underscore that psychological factors (motivation) play a more critical role than physical workspace conditions in driving performance. The study highlights the dominance of transformational leadership and motivational mechanisms over environmental factors in public sector settings. Practically, organizations should prioritize leadership development and motivational strategies rather than focusing solely on physical workspace improvements. By integrating internal (motivation) and external (leadership, environment) factors, this research provides novel insights into performance dynamics in government institutions, challenging traditional assumptions about the direct impact of physical work conditions. The findings contribute to a deeper understanding of how public sector performance can be enhanced through leadership and psychological empowerment

The impact of renewable energy, green economy, and blue economy on economic growth

Stannia Cahaya Suci — 2025-05-17

Over the last 20 years, the general trend of economic growth in the European Union shows a slow growth rate, especially in continental economies. Various factors affect the sluggish economic growth in the European Union. This study aims to partially and simultaneously determine the effect of Euribor interest rates, exchange rates, renewable energy consumption, green bond issuance, and production on economic growth in 14 European Union countries for 2014-2022. Estimation is done using the generalized method of moments (GMM) analysis. The estimation results show that the Euribor interest rate and aquaculture production significantly positively affect economic growth. In contrast, the lag-dependent variable of economic growth and renewable energy consumption significantly negatively impacts economic growth. Meanwhile, exchange rates and green bond issuance are not significant to economic growth in 14 EU countries. Therefore, policies that support the stability of interest and exchange rates, increase the effectiveness of green investment, and optimize fiscal incentives and funding for strategic sectors, including renewable energy and aquaculture, are needed to accelerate economic growth in the European Union.

The influence of family environment on the choice of business strategy: Innovation culture as a mediating variable

Antonius Singgih Setiawan — 2025-05-28

This study aims to see whether the family environment can have a positive impact on the development of a company's innovation culture and influence the orientation of the company's business strategy choices. However, this study also aims to see whether the culture of innovation can impact the orientation of business strategy choices. Finally, this study also aims to prove the culture of innovation as a variable that mediates the relationship between the family environment and business strategy choices. Using a sample of 178 respondents (response rate 89%) with entrepreneur respondents in the city of Palembang, the research hypothesis was tested using Structural Equation Modeling (SEM) Partial Least Squares (PLS) analysis with Warp PLS software version 5.0. The results concluded that the family environment has a positive effect on the culture of innovation and business strategy choices; on the other hand, the culture of innovation has an effect on business strategy choices, and finally, the culture of innovation mediates the relationship between the family environment and business strategy choices in firms in Palembang.

Navigating green identity: How SMEs enhance sustainability through social media strategy?

Ignasius Heri Satrya Wangsa — 2025-06-11

This study investigates the role of social media in enhancing SMEs' green organizational identity through the mediating effect of green brand awareness. Drawing on Signaling Theory, we posit that SMEs strategically use social media to communicate their sustainability efforts, thus improving stakeholders' brand awareness and reinforcing internal sustainability commitments. The novelty of this research lies in explicitly examining the combined influence of social media engagement and strategic content planning on green brand awareness and subsequently on SMEs' green organizational identity, a relatively underexplored area within the SME sustainability literature. Data were collected from 100 SME owners in Palembang, South Sumatera, using convenience sampling. The SEM-PLS analysis reveals significant positive effects of engagement and content strategy on green brand awareness. Additionally, green brand awareness significantly mediates the relationships between these social media strategies and SMEs' green organizational identity. However, direct engagement alone was not found to significantly influence green organizational identity. The findings emphasize the critical importance of strategic content planning alongside active engagement to effectively leverage social media for enhancing SMEs' sustainability outcomes. Practical implications include guiding SMEs to adopt integrated social media strategies, thereby strengthening their internal and external sustainability positioning.

Tax avoidance analysis: The role of institutional ownership and fiscal loss compensation

Adhityawati Kusumawardhani — 2025-06-12

This research aims to examine how tax avoidance in manufacturing firms listed on the Indonesia Stock Exchange is impacted by institutional ownership and financial loss compensation. Because a lower ETR score indicates a larger degree of tax avoidance by the corporation, ETR is used in this study as a proxy for tax avoidance. Multiple linear regression analysis is employed as part of a quantitative research methodology. One hunderd thirty-nine companies were chosen for the sample using purposive sampling throughout the 2018-2021 observation period. The findings demonstrated that the company’s propensity to evade taxes is only marginally correlated with institutional ownership. Even while tax avoidance is also greatly impacted by fiscal loss compensation, this indicates that businesses use fiscal loss accumulation as a tool to lessen tax avoidance. The findings of this study point to the necessity of strong corporate governance and financial control in discouraging tax avoidance practices and informing authorities about the fiscal loss compensation provisions in Indonesia’s tax system.

The importance of digital marketing and fintech based on payment gateway to improve MSMEs performance and sustainability

Vivian Evan Seta — 2025-06-14

This study aims to examine whether digital marketing, payment gateway-based fintech, and financial attitudes affect business performance and business sustainability. Data were obtained by distributing 146 questionnaires directly (offline) and via Google Forms (online) to MSMEs in the Special Region of Yogyakarta. The resulting data is processed using the Structural Equation Model (SEM) with Smart PLS. Some of the findings of previous studies partially tested the effect of digital marketing, payment gateway-based fintech, and financial attitudes. This study develops the results of earlier studies by adding a structurally tested sustainability variable. The analysis results show that digital marketing, payment gateway-based fintech affect business performance. Furthermore, performance affects business sustainability. However, a financial attitude does not affect business performance. This research implies that government support is still needed so that MSMEs can take advantage of digital marketing and financial technology to compete in the global market.

Keywords: Digital marketing; Fintech; Financial attitude; Performance; Sustainability.

The role of internal auditors in fraud prevention: A systematic literature review (SLR)

Lingga Resvita Irianti — 2025-06-25

This study aims to systematically examine the role of internal auditors in fraud prevention using a Systematic Literature Review (SLR) approach. Fraud poses a serious threat to organizational sustainability, making the role of internal auditors crucial in detecting and preventing fraudulent activities. This study reviewed five relevant articles published between 2020 and 2024, focusing on the contribution of internal auditors to the effectiveness of internal controls, early detection of anomalies, development of whistleblowing systems, and anti-fraud education. The findings reveal that internal auditors play a strategic role in fostering an organizational culture of integrity and transparency and narrowing the opportunities for fraud. However, the effectiveness of this role is influenced by factors such as auditor independence, management support, professional competence, and adequate resource allocation. Key challenges identified include managerial pressure and resource limitations. This study recommends collective organizational support to strengthen the internal audit function and create a sustainable fraud prevention system. The results are expected to provide theoretical and practical insights for enhancing the role of internal auditors in safeguarding organizational integrity

PLS-SEM analysis: Tri Nga moderates determinants of accounting fraud

Sri Ayem — 2025-07-07

The study aims to investigate the impact of love of money and rule of law on accounting fraud and the role of Tri Nga (ngerti, ngrasa, nglakoni) as a moderator. This study used a survey method with quantitive approach. The data was collected involving accounting students in all universities in Indonesia that selected by snowball sampling method. PLS-SEM analysis was employed for the hypothesis testing using the SmartPLS. The results revealed love of money significantly affects accounting fraud. Rule of law significantly affects accounting fraud. Tri Nga significantly affects accounting fraud. Tri Nga moderates between love of money on accounting fraud. But, Tri Nga could not moderate between rule of law and accounting fraud. This study is expected to contribute the accounting fraud literature through fraud triangle theory and provide direction on the importance of strengthening moral values and law enforcement as a preventive measure of accounting fraud.

AI adoption by lecturers in the business study program

Shita Lusi Wardhani — 2025-07-14

The development of artificial intelligence (AI) has created new opportunities in the world of higher education, especially in supporting a more effective and efficient learning process. Nonetheless, the adoption of AI by lecturers, especially in business majors, still faces various challenges. Some lecturers doubt the advantages of AI, face difficulties in its use, feel that AI does not match the characteristics of the courses being taught, or are burdened by the cost and limitations of institutional support. Therefore, this study aims to analyze the internal and external factors that influence lecturers' intention to adopt AI in learning, focusing on the utilization of AI platforms such as OpenAI ChatGPT, Google Gemini, and Microsoft Copilot.

This research combines three main theoretical frameworks, namely the Diffusion of Innovation (DoI), Technology-Organization-Environment (TOE) Framework, and Task-Technology Fit (TTF). This study uses a quantitative approach with a survey method. The data was collected through a Google Form questionnaire that was distributed to business lecturers at various universities in Indonesia. The number of respondents analyzed was 417 people. Data analysis was carried out using the Partial Least Squares - Structural Equation Modeling (PLS-SEM) method through SmartPLS software version 4.

The results show that factors in the TOE framework, such as technological context, organization, and environment, have a significant effect on the perception of task-technology fit. Furthermore, TTF has a positive effect on AI adoption intentions. Additionally, the variables in DoI theory —namely, relative advantage and compatibility —have a positive effect on adoption, while complexity has a negative effect. The findings also show that gender moderates the relationship between complexity and adoption intention, as well as between compatibility and adoption intention. This means that the influence of the perception of the complexity and suitability of technology on AI adoption differs between male and female lecturers