Article Per Year (5 Year)
p-Index From 2021 - 2026
2.898
P-Index
This Author published in this journals
All Journal Economics and Digital Business Review Journal of Economics and Business UBS Inkubis: Jurnal Ekonomi dan Bisnis Eduvest - Journal of Universal Studies Jurnal Ekonomi, Manajemen, Akuntansi
Elsa Imelda
Universitas Tarumanagara
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
The Influence of Perceived Ease of Use, Perceived Security, Perceived Behavioral Control, and Behavioral Nudges on Digital Payment Adoption in Jakarta Elsa Imelda; Rousilita Suhendah; Ivan Kanel; Sri Sundari; Kartini Kartini
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i3.282

Abstract

Background: Indonesia’s expanding digital-payment ecosystem has increased the availability of e-wallets, mobile banking, and QRIS, yet adoption remains shaped by users’ assessments of convenience, safety, capability, and provider-led prompts. Objective: This study investigates how perceived ease of use, perceived security, perceived behavioral control, and behavioral nudges relate to digital payment adoption among users in Jakarta. Methods: A quantitative cross-sectional survey was administered to 249 eligible digital-payment users selected through purposive sampling. The model was estimated using PLS-SEM in SmartPLS 4. Results: All proposed relationships were positive and statistically significant: perceived ease of use (β = 0.312, p < .001), perceived security (β = 0.276, p < .001), perceived behavioral control (β = 0.298, p < .001), and behavioral nudges (β = 0.214, p = .001). The predictors jointly explained 87.4% of the variance in adoption. Conclusion: Adoption in Jakarta is associated with both technology evaluations and behavioral conditions. Providers should make services intuitive, communicate security safeguards clearly, strengthen users’ confidence, and apply transparent, non-coercive nudges.
The Effect of State-Owned Asset Management on the Quality of Financial Statements at the State Audit Agency Pandji Oetomo; Elsa Imelda
Journal of Economics and Business UBS Vol. 15 No. 4 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/3rfvrm61

Abstract

The quality of government financial statements is a key indicator of transparency, accountability, and effective public financial management. One of the principal factors influencing the quality of financial statements is the proper administration of Barang Milik Negara (BMN; State Property), which includes bookkeeping, inventory, and reporting processes. Inadequate BMN administration may result in inaccurate asset records, discrepancies between administrative records and physical assets, and reduced reliability of financial information. This study aims to examine the effect of BMN administration, comprising bookkeeping, inventory, and reporting, on the quality of financial statements at the Audit Board of the Republic of Indonesia (BPK RI). This research employed a quantitative approach with an associative research design. The population consisted of employees involved in BMN administration at BPK RI, and 61 respondents were selected using purposive sampling. Data were collected through a questionnaire using a five-point Likert scale and analyzed using multiple linear regression with IBM SPSS Statistics. The results indicate that BMN bookkeeping, inventory, and reporting each had a significant positive effect on the quality of financial statements. Simultaneously, the three components of BMN administration significantly influenced financial statement quality, with an R² value of 0.565, indicating that 56.5% of the variation in financial statement quality was explained by BMN administration. The findings demonstrate that effective BMN administration plays a critical role in enhancing the accuracy, reliability, and accountability of government financial reporting. This study concludes that strengthening BMN administration systems is essential for supporting sustainable public sector governance and enhancing institutional accountability.
A Phenomenological Study of Fruit Pricing in Jakarta in the Context of a Harmonious Balance of Interests Among Suppliers, Vendors, and Buyers Rousilita Suhendah; Ivan Kanel; Elsa Imelda; Darwis said; Syarifuddin
Journal of Economics and Business UBS Vol. 15 No. 4 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/t69ke090

Abstract

Pricing practices in traditional markets are often understood from economic perspectives that emphasize cost calculations, market mechanisms, and profit maximization. However, everyday trading activities demonstrate that pricing decisions are also influenced by social relationships, moral considerations, and the sustainability of interactions among economic actors. This study aimed to explore the meaning of pricing experiences among papaya traders in Jakarta and to understand how prices function as a mechanism for balancing the interests of suppliers, traders, and buyers. This study employed a qualitative approach using Husserl’s transcendental phenomenological method. Data were collected through in-depth interviews with five purposively selected papaya traders in West Jakarta who had direct experience in determining selling prices. The data were analyzed using phenomenological stages, including noema, epoche, noesis, intentional analysis, and eidetic reduction. The findings reveal that traders do not interpret prices merely as instruments for generating profit but as social mechanisms that maintain supply continuity, buyer acceptance, and business sustainability. Pricing decisions reflect trust-based relationships with suppliers, efforts to offer acceptable prices to consumers, and strategies to sustain livelihoods. This study develops the concept of Harmony of Interests in Pricing, which explains that price formation integrates economic, social, and moral dimensions. The study concludes that pricing practices in traditional trade represent a form of social accountability that supports sustainable economic relationships among suppliers, traders, and buyers.
Analysis of Financial Distress Using the Modified Altman, Ohlson, and Grover Models in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (IDX) During the 2022–2024 Period Muhammad Zidan Anugrah Sandi; Elsa Imelda
Journal of Economics and Business UBS Vol. 15 No. 4 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/vb6vpn45

Abstract

This study analyzes financial distress in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024 using the Modified Altman Z-Score, Ohlson O-Score, and Grover G-Score models, and evaluates each model's predictive accuracy against firms' actual financial condition. Despite its strategic economic role, this cyclical sector faces post-pandemic pressures, including rising interest rates, inflation, and declining purchasing power, increasing financial distress risk and the need for early detection. This research used a quantitative descriptive approach with secondary data from audited financial statements of IDX-listed companies. Purposive sampling yielded 42 qualifying companies over the three-year observation period. Distress scores were calculated using the three models, compared through non-parametric Kruskal-Wallis and Friedman tests, and validated against actual financial condition, defined by consecutive net losses and non-dividend distribution. Results reveal significant differences among the three models' predictions, confirmed by both the Kruskal-Wallis and Friedman tests (Asymp. Sig. < 0.001). The Modified Altman Z-Score and Ohlson O-Score classified all sample companies as non-distressed, while the Grover G-Score identified five companies as distressed. Accuracy rates reached 71.43% for both the Altman Z-Score and Ohlson O-Score, and 83.33% for the Grover G-Score, making it the most effective predictor. These findings offer practical implications for management, investors, and policymakers: guiding early-warning systems for risk management and strategic decisions, informing investment decisions by flagging at-risk companies, and contributing evidence on model accuracy in Indonesia's post-pandemic property sector. Future research should extend the study period, cover other sectors, and add models for more comprehensive results.
Co-Authors Darwis Said, Darwis Elysia Via Christy Emillia Sastrasasmita Esther Dharmadi Santoso Eugenia Franka Ivan Kanel Karen Aurelliza Kartini Kartini Marella Ajeng Maharani Muhammad Zidan Anugrah Sandi Pandji Oetomo Paulina Rante Rousilita Suhendah Sundari, Sri Syarifuddin Tedrick Soetedjo