Journal of Business Management and Entrepreneurship (JBME) is an international journal of business management and entrepreneurship, published by Research Center Progresif in Semarang, Indonesia. It is fully open access (CC BY-SA 4.0) with no reader fees, every manuscript undergoes double-blind peer review, and all articles are published in English. Editors and reviewers come from Indonesia and other countries, and authors from any country are welcome to submit.
Business management, entrepreneurship, digital business and technology, marketing and consumer behaviour, agribusiness and agro-industry management, human resource management, finance and accounting for enterprise. Published 2 issues/year (July & December) by PT Zuliya Smart Consulindo, Semarang, Indonesia. Editor in Chief: Silvia Hendrayanti.
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Published articles (5)
Capability Does Not Travel: Why Proficiency at Collecting One Revenue Stream Does Not Transfer
An organization that collects one revenue stream well is commonly assumed to be capable of collecting another. This article argues that the assumption is unfounded and specifies the conditions under which it fails. It develops a conceptual account in which revenue collection capability decomposes into four components — identification of the liable party, valuation of the liability, timing of the collection event…
Compliance as a Fixed Cost: Administrative Burden and the Smallest Firms
A tax rate is proportional by design. The cost of complying with it is not, because understanding a rule, keeping the records it requires and filing the returns it demands cost roughly the same whatever the firm's turnover. This study treats that asymmetry as a distributive instrument in its own right and asks what the evidence establishes about who bears it. The method is a structured conceptual review of research…
Selection Before Treatment: Identifying Programme Effects on Firms
Firms that join a business support programme differ from firms that do not, and the characteristics that put them in the treated group also produce the outcome the programme is credited with. This study examines that selection problem as the central obstacle to identifying programme effects on firms, and asks what the reviewed evidence establishes about its size and its remedies. The method is a structured…
An Evenly Distributed Base on an Unevenly Distributed Market: Revenue Geography Under a Surcharge
An organization operating across many territories holds two distributions that need not coincide: the distribution of its physical customer base and the distribution of the revenue that base generates. This article examines a case where the two diverge sharply and shows what the divergence reveals. Across the 35 jurisdictions of Central Java Province, Indonesia, the registered vehicle fleet of 22,285,789 units is…
Concentration Risk in a Public Revenue Portfolio: What a Legislated Reassignment Reveals
Firms are expected to know their concentration risk. Governments are not usually asked the equivalent question, because public revenue is treated as a policy category rather than as a portfolio with a risk structure. This article applies portfolio reasoning to a case in which the risk crystallized. Central Java Province held 79.2 per cent of its tax revenue in vehicle-related instruments when Law No. 1 of 2022…