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Elisabeth Rotua Simamora
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EBSJ
Published by Universitas Semarang
ISSN : 25806084     EISSN : 25808079     DOI : 10.26623/ebsj.v7i2
Core Subject : Economy,
Economics, Econometrics & Finance
Economics and Business Solutions Journal is an International Scientific Journal, published by Fakultas Ekonomi Universitas Semarang (USM), Central Java, Indonesia. Economics and Business Solutions Journal is intended to the national and international scholarly community. The aim of this journal is to publish high-quality articles dedicated to all aspects of the lates outstanding developments in the field of economics and business. Articles published are the results of research, bringing the new sights (scope) on Economics, Management and Business, and Accounting. Meanwhile, submitted papers are evaluated by double blind peer review for contribution, originality and relevance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 121 Documents
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Determinants of Financial Reporting Timeliness: An Empirical Study in Indonesian Banking Firms (2020–2022) Sri Layla Wahyu Istanti; Agustina Khristina Ningrum
Economics and Business Solutions Journal Vol. 9 No. 2 (2025): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v9i2.12858

Abstract

This study investigates the determinants of financial reporting timeliness in Indonesian banking firms. Specifically, it examines the effects of firm age, firm size, and financial distress on the punctuality of financial reporting among banks listed on the Indonesia Stock Exchange (IDX) during 2020–2022. Using a quantitative associative approach, purposive sampling was employed to select 27 banking firms that consistently published audited annual reports during the observation period, resulting in 81 firm-year observations. Logistic regression analysis, performed with SPSS version 25, was used to test the hypotheses. The findings reveal that firm age has a positive but insignificant effect, firm size has a negative and significant effect, and financial distress has a negative but insignificant effect on the timeliness of financial reporting. The adjusted R² of 0.282 suggests that the independent variables explain 28.2% of the variance, with the remainder influenced by factors outside the model. This study contributes to the literature by highlighting the unique dynamics of financial reporting timeliness in the Indonesian banking sector, particularly during a period characterized by heightened regulatory scrutiny. The results imply that larger firms face greater complexity in timely reporting, whereas financial distress exerts limited influence. This research offers insights for regulators, investors, and corporate managers in understanding the structural and operational challenges that affect reporting timeliness.
Fisheries Blue Economy Role in Sorong City SEZ Policy Fredericho Mego Sundoro; Deky Aji Suseno; Grace Naralia Marpaung; Lesta Karolina Br Sebayang; Adinda Wulan Ayu Saputri; Sumayyah; Linggar Pradista Kuncoro; Yeskiel Christian
Economics and Business Solutions Journal Vol. 10 No. 1 (2026): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v10i1.12961

Abstract

This study aimed to analyze the potential of the blue economy concept in the fisheries sector to support the development of the Sorong Special Economic Zone (SEZ) in West Papua. The research focused on evaluating the contribution of the fisheries sector to the regional economy and its role in ensuring sustainable marine resource management. A quantitative descriptive method was employed, utilizing Location Quotient (LQ) and Shift Share Analysis (SSA) to identify key sectors and assess regional competitiveness. The findings revealed that the agriculture, forestry, and fisheries sector in Sorong experienced fluctuating contributions to the Gross Regional Domestic Product (GRDP) between 2019 and 2023, with a notable decline in 2020 due to the COVID-19 pandemic. Nevertheless, the sector demonstrated a recovery in the following years and was identified as a base sector in 2023, as indicated by an LQ value greater than one. These results emphasized the strategic importance of the fisheries sector in driving regional economic growth and underscored the need for a sustainable development framework. Strengthening investment, enhancing fisheries infrastructure, and empowering local fishers were identified as crucial strategies. The integration of the blue economy approach into SEZ policies could promote inclusive and sustainable economic growth while supporting the achievement of the Sustainable Development Goals (SDGs), particularly Goals 8 and 14
Factors Determining Financial Performance in Financial Companies In 2020-2024 Adhi Widyakto; Tri Rinawati; Ayu Nurafni Octavia; Susanto Susanto; Sugeng Rianto
Economics and Business Solutions Journal Vol. 10 No. 1 (2026): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v10i1.13294

Abstract

This study aims to determine the company's financial performance by testing the influence of independent variables, namely Loan to Deposit Ratio (X1), Non-Performing Loan (X2), and LN Size (X3), on the dependent variable, namely firm value (Y), in financing companies listed on the Indonesia Stock Exchange during the period 2021–2024. The sample used in this study consisted of 36 companies selected using purposive sampling techniques, then multiplied by four years of research, resulting in a total of 144 company observations analyzed. The data analysis method employed is SmartPLS 4.0. The results of the study show that the Loan to Deposit Ratio has a positive and significant effect on Price Book Value. The Non-Performing Loan has a positive and significant effect on Price Book Value. LN Size also has a positive and significant effect on Price Book Value. The Loan to Deposit Ratio on Price Book Value with Return on Assets as a moderating variable shows a positive and significant effect. The Non-Performing Loan on Price Book Value with Return on Assets as a moderating variable shows a negative and insignificant effect. Meanwhile, LN Size on Price Book Value with Return on Assets as a moderating variable shows a positive and significant effect
Dynamic Capabilities and Firm Performance: The Mediating Role of Product Innovation in Indonesian Windasari Rachmawati; Abdul Karim
Economics and Business Solutions Journal Vol. 10 No. 1 (2026): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v10i1.13339

Abstract

This study examines the relationship between dynamic capabilities and firm performance, with product innovation as a mediating variable. Grounded in the dynamic capabilities framework, this research focuses on three key dimensions: sensing, seizing, and transforming, within small and medium-sized enterprises (SMEs) in Central Java, Indonesia. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze survey data collected from 204 SMEs. The results indicate that sensing capabilities have a significant positive effect on product innovation, which in turn enhances firm performance. However, the effects of seizing and transforming on product innovation are found to be statistically insignificant. Furthermore, product innovation demonstrates a significant positive relationship with firm performance, suggesting its important role as a mediating mechanism. These findings imply that dynamic capabilities do not uniformly influence innovation outcomes, and that sensing capability plays a more critical role in driving innovation among SMEs operating under resource constraints and environmental uncertainty. This study contributes to the literature by providing empirical evidence on the indirect relationship between dynamic capabilities and firm performance through product innovation in an emerging economy context. Practically, the findings suggest that SME managers should prioritize market sensing activities and innovation development to improve long-term performance.
Consumer Satisfaction Mediating Price and Brand Image on Buying Interest KAC Stores Genuk Semarang Irma Satya Indriyanti; Hendra Hendra; Muwafick Hidayat
Economics and Business Solutions Journal Vol. 10 No. 1 (2026): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v10i1.13366

Abstract

This study aims to examine the influence of price and brand image on buying interest through consumer satisfaction as an intervening variable. The research is conducted in the context of the KAC Accessories Collection Store, Genuk Semarang Branch, a small-scale fashion retail business facing increasing competition. Understanding the determinants of buying interest is therefore essential to improve retail performance. A quantitative approach was employed using survey data collected from 96 consumers through purposive sampling. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The research model tested both direct and indirect relationships between price, brand image, consumer satisfaction, and buying interest. The results indicate that price and brand image have a significant positive effect on consumer satisfaction. Furthermore, price, brand image, and consumer satisfaction significantly influence buying interest. Consumer satisfaction is found to partially mediate the relationship between price, brand image, and buying interest, highlighting the importance of post-consumption evaluation in shaping consumer intentions.These findings imply that retail managers should implement value-based pricing strategies, strengthen brand image, and enhance consumer satisfaction to increase buying interest. This study contributes to the retail marketing literature by extending satisfaction-based mediation models to small-scale fashion retail businesses, which remain relatively underexplored.
Job Insecurity, Burnout, and Quiet Quitting's Impact on Gen Z and Millennials Performance in Jakarta Netania Emilisa; Ahmad Fachrur Razi; Dwi Prasetyo; Kesita Anugrah Siburian
Economics and Business Solutions Journal Vol. 10 No. 1 (2026): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v10i1.13377

Abstract

The study examines the influence of job insecurity and work-related burnout on job performance, with quiet quitting as an intervening variable among Gen Z and Millennial employees working in Jakarta’s creative industry. Drawing on Conservation of Resources (COR) Theory and the Job Demands–Resources (JD–R) model, this research explains how psychological resource depletion triggers withdrawal behavior. A quantitative approach involving 167 respondents selected through purposive sampling. The structural model aims to analyze the hypothesized relationships. The findings reveal that both job insecurity and work-related burnout significantly increase quiet quitting tendencies, indicating that psychological strain and uncertainty stimulate employees’ withdrawal from extra-role engagement. Job insecurity was significantly direct effect on job performance, while burnout and quiet quitting did not significantly predict job performance. Furthermore, quiet quitting failed to mediate the effects of job insecurity and burnout on performance, as its direct relationship with performance was not significant. These results suggest that despite experiencing insecurity or burnout, employees may still maintain their core performance responsibilities, indicating the stability of task performance in the short term. The study’s limitations with cross-sectional design, the use of self-reported measures, and its focus on creative industry workers in Jakarta, which may limit generalizability. The study offers originality by integrating quiet quitting as a mediating mechanism within a generational context in Indonesia, which has been minimally explored in previous research.
The Role of Tacit Knowledge Sharing Mediation in the Banking Sector Kharen Andini; Andreas Wahyu Gunawan Putra
Economics and Business Solutions Journal Vol. 10 No. 1 (2026): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v10i1.13448

Abstract

This research examines how excessive task demands and institutional trust mechanisms influence innovative work behavior, positioning tacit knowledge sharing as an intervening construct among banking employees in Central Jakarta. A quantitative correlational framework with hypothesis verification was applied, whereby empirical data were obtained through structured questionnaires employing Likert scaling (1-5), administered to 260 permanent staff from Bank X and Bank Y via purposive sampling. Data processing involved descriptive statistical assessment and Structural Equation Modeling (SEM) via AMOS, satisfying established goodness-of-fit standards. Empirical outcomes demonstrated that work overload conditions and organizational trust significantly influence tacit knowledge sharing practices, while tacit knowledge sharing itself significantly predicts innovative work behavior. Furthermore, work overload and organizational trust were empirically validated as impacting innovative work behavior through both direct pathways and indirect pathways mediated by tacit knowledge sharing. These results suggest managerial implications including regulating workload distribution proportionally, cultivating organizational trust through equitable communicative practices, and reinforcing tacit knowledge sharing norms through best-practice exchange platforms, mentoring initiatives, and communities of practice. Future investigations should integrate additional explanatory variables (innovation climate, digital leadership orientation) and broaden empirical scope to alternative banking entities or service-based industries for more exhaustive understanding of innovative work behavior dynamics within digitally driven environments
Variance Analysis between Budget and Implementation Plans in Cost Planning and Control Annisa Berliana; Maulana Akbar Sidqi; Any Setyarini
Economics and Business Solutions Journal Vol. 10 No. 1 (2026): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v10i1.13616

Abstract

This study aims to analyze the differences between the Budget Plan (BP) and the Implementation Budget Plan (IBP) as tools for cost planning and control in the structural works of the Semarang City Integrated Business Service Center Project. A quantitative descriptive method with a case study approach was employed, utilizing primary data from structured interviews with project management personnel and secondary data from contract documents, BP, IBP, and cost realization reports. The analysis applied variance analysis, decomposing variances into price/rate and quantity/efficiency components for labor, materials, equipment, and occupational health and safety (OHS) implementation. Results reveal that all cost components experienced favorable variances, yielding total savings of IDR 736,962,950 or 13.86% of the total budget, including 11% Value Added Tax. The largest savings were derived from material purchase price efficiency and negotiated labor rates, while unfavorable variances were mainly due to excess material and equipment usage caused by specification changes, design adjustments, and on-site technical factors. These findings highlight that price control strategies, such as supplier selection, optimal work scheduling, market price monitoring, and strict resource-use supervision, can effectively reduce waste without disrupting project execution. The study is limited to a single project within the structural works scope, thus its results may not be generalizable to all construction projects. Future research is recommended to integrate cost, time, and quality analysis for more comprehensive control strategies
Digital Financial Literacy, Financial Behavior on Financial Well-Being Among Generation Z Risalatul Mu'awanah; Mardiana
Economics and Business Solutions Journal Vol. 10 No. 1 (2026): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v10i1.13805

Abstract

Financial well-being has become a challenge for Generation Z, who are in the early stages of their careers amid the rapid advancement of digital technology. Low levels of digital financial literacy have the potential to influence irrational financial behavior, which in turn affects financial well-being. This study aims to analyze the effect of digital financial literacy on financial well-being, with financial behavior serving as a mediating variable among Generation Z in Pasuruan Regency. This study employs a quantitative approach, using primary data as the main source of information. Data were collected through questionnaires distributed to Generation Z respondents who have earned income and reside in Pasuruan Regency. The sample consisted of 234 respondents. Data analysis was conducted using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method with SmartPLS software. The results indicate that digital financial literacy has a positive effect on financial well-being. Financial behavior also has a positive effect on financial well-being and plays a significant mediating role in the relationship between digital financial literacy and financial well-being. These findings suggest that the level of financial well-being can be influenced by both digital financial literacy and financial behavior. The novelty of this study lies in examining the mediating role of financial behavior among Generation Z and focusing on Pasuruan Regency, a semi-urban area with socio-economic characteristics distinct from urban regions.
Why Customers are Loyal to Fast-food Restaurants: Mediation of Brand Equity Ary Juli Prasetiyawan; Gilang Puspita Rini
Economics and Business Solutions Journal Vol. 10 No. 1 (2026): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v10i1.13852

Abstract

Development of businesses in the continuous food and drink​ industry is also visible from an increasing number of restaurants. For that, research was conducted to examine the effect of promotion and quality service on customers with brand equitys as intervening variables in fast-food restaurants. Population in study: A fast-food restaurant. The technique used to take a sample in the study. This applies purposive sampling with a sample total of 220 respondents. Research data collection: This uses a questionnaire. Data analysis in study using SEM AMOS 24. Research results show that promotion and quality service are positively and significantly influential on brand equitys and customer loyalty. and also, an brand equity influential, positive, and significant to loyalty customer equity; brand capable of mediating between variables, promotion and quality service to loyalty customer.

Page 12 of 13 | Total Record : 121

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