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Inkubis: Jurnal Ekonomi dan Bisnis
Published by Politeknik Siber Cerdika Internasional
ISSN : 27753913     EISSN : 27751848     DOI : 10.59261
Core Subject : Economy,
Economics, Econometrics & Finance
INKUBIS: Jurnal Ekonomi dan Bisnis is a scientific periodical published twice a year or 6 months. INKUBIS: Jurnal Ekonomi dan Bisnis is managed by the Politeknik Siber Cerdika Internasional which publishes scientific manuscripts in the family of economics and business
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 158 Documents
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Estetika Glitch: Eksplorasi Kegagalan Digital sebagai Medium Ekspresi Artistik dalam Konteks Seni Kontemporer Sulistiawati, Lina
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2024): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v6i2.111

Abstract

Estetika dalam seni digital tidak lagi terbatas pada harmoni visual, tetapi meluas hingga mencakup disrupsi dan kegagalan sistem. Penelitian ini mengeksplorasi praktik glitch art sebagai bentuk ekspresi artistik yang memanfaatkan kesalahan digital sebagai bahasa visual yang otentik dan reflektif. Dengan menggunakan pendekatan kualitatif dan desain fenomenologis, penelitian ini melibatkan lima seniman digital Indonesia yang aktif menciptakan karya berbasis glitch. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi karya, kemudian dianalisis menggunakan analisis tematik. Hasil penelitian menunjukkan bahwa glitch tidak hanya digunakan sebagai efek visual, tetapi juga sebagai simbol perlawanan terhadap estetika algoritmik dan narasi kesempurnaan dalam budaya digital. Teknik produksi glitch sangat bervariasi, mulai dari databending hingga manipulasi kode, dan makna yang dihasilkan mencakup trauma, identitas, spiritualitas, dan kritik sosial. Implikasi penelitian ini mencakup pengembangan kurikulum seni digital, desain komunikasi eksperimental, serta pembentukan narasi estetika baru yang inklusif terhadap ketidaksempurnaan. Glitch art terbukti bukan sekadar kesalahan visual, melainkan bentuk ekspresi estetika kontemporer yang kompleks dan transformatif.
The Effect of Organization Culture On Job Satisfaction: The Case of Ayer Tena High School Chekole Tekle, Kiflu; Lema , Alemayehu Abera; Jiffar, Kibur Girmachew
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2025): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v7i2.117

Abstract

Background: Organizational culture significantly influences employee job satisfaction, shaping attitudes, behaviors, and overall organizational effectiveness. While extensive research has established this relationship in various sectors, limited studies have examined multiple culture types simultaneously within educational institutions, particularly in developing regions. Objective: This study aims to examine the relationship between organizational culture and employee job satisfaction at SMA Ayer Tena Methods: This study used a census method with a questionnaire distributed to all 112 employees. The descriptive-explanatory quantitative approach shows that Clan Culture, Adhocratic Culture, Differentiation Culture, and Market Culture have a positive and significant relationship with employee job satisfaction. Results: On the other hand, the results revealed that Hierarchy Culture had a negative correlation with attitudes towards job satisfaction. This research can be of significant benefit to SMA Ayer Tena as a guide to improve the job satisfaction of faculty and school staff through the development of the right organizational culture to support the above factors. To refine the presented understanding of the relationship between organizational culture and future employee satisfaction, the researchers suggest that future investigations should be based on longitudinal research and utilize a larger and more diverse sample, as well as quantitative and qualitative data. Conclusion: This study concludes that organizational culture plays an important role in shaping job satisfaction. Clan culture, Adhocracy, and Market show a positive relationship with job satisfaction, while Hierarchical culture shows negative effects. These findings challenge bureaucracy-oriented cultural assumptions and emphasize the importance of collaborative, innovative, and performance-driven environments.
Blockchain-Based Agribusiness Digitalization Strategy for Transparency and Traceability of Organic Products Harsela, Chiska Nova
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (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.v8i1.124

Abstract

Background: The organic agriculture sector faces critical challenges in ensuring product authenticity, supply chain transparency, and consumer trust. Objective: This study proposes an innovative blockchain-based digitalization strategy integrating smart contracts, IoT sensors, and decentralized consensus mechanisms to enhance traceability and transparency in organic product supply chains. Methods: Employing a mixed-method approach combining design science research with quantitative analysis across 45 organic farming enterprises and 12 distribution networks in Indonesia, this research develops a novel Hybrid Blockchain Architecture (HBA) that synergizes permissioned and public blockchain layers. Results: The HBA framework demonstrates 94.7% improvement in traceability accuracy, 87.3% reduction in verification time, and 23.4% increase in consumer willingness-to-pay for certified organic products. The novelty lies in the integration of multi-stakeholder consensus algorithms adapted for smallholder farming contexts, real-time IoT-enabled quality monitoring, and tokenized incentive mechanisms for supply chain participants. Results indicate that blockchain implementation enhances not only technical transparency but also social capital among supply chain actors through distributed trust mechanisms. Conclusion: This study contributes to digital transformation theory in agriculture by demonstrating how blockchain technology can address information asymmetries while empowering smallholder farmers through inclusive governance structures. Practical implications include scalable implementation frameworks for developing countries and policy recommendations for blockchain-enabled agricultural certification systems.
Implementation of Carbon Emission Disclosure on Market Reaction with Green Investment as a Mediating Variable in Companies Listed on the Indonesian Carbon Exchange (IDX Carbon) Rico Nur Ilham; Muammar Khaddafi; Mangasi Sinurat; Irada Sinta; Irshad Ahmad Reshi
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2025): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v7i2.128

Abstract

Background: The Indonesian Carbon Exchange (IDX Carbon) has emerged as a critical mechanism for carbon trading, introducing carbon units as securities rather than commodities. Despite this development, challenges remain in ensuring the integrity of carbon markets, including issues of double counting, manipulation of carbon unit measurements, and regulatory gaps. Objective: This study aims to examine the implementation of Carbon Emission Disclosure on Market Reaction with Green Investment as a mediating variable in companies listed on IDX Carbon. Methods: This study employed a quantitative research approach using SmartPLS with PLS-SEM. Hypothesis testing applied a t-statistic threshold of 1.96 and a significance level of α = 5% (p-value < 0.05). Results: All variables had Cronbach's Alpha values above 0.95 and AVE values above 0.66, indicating high reliability and validity. The R² value of Green Investment (Z) was 0.983 and Market Reaction (Y) was 0.925, indicating strong predictive relevance. Hypothesis testing revealed: (1) Green Investment significantly affects Market Reaction (t = 9.422, p = 0.000); (2) Carbon Emission Disclosure significantly affects Green Investment (t = 6.017, p = 0.000); (3) Carbon Emission Disclosure significantly affects Market Reaction (t = 2.655, p = 0.000); and (4) Carbon Emission Disclosure significantly affects Market Reaction through Green Investment as a mediating variable (t = 8.672, p = 0.000). All four hypotheses were accepted. Conclusion: Carbon Emission Disclosure has a significant direct effect on both Green Investment and Market Reaction in IDX Carbon-listed companies. Green Investment also serves as a significant mediating variable between Carbon Emission Disclosure and Market Reaction, highlighting the importance of transparent carbon emission reporting in supporting sustainable finance in Indonesia.
Sustainable Economic Empowerment Through Collaborative Village Governance and Social Entrepreneurship Education Toward Achieving A Circular Economy Nendi, Ikhsan
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2025): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v7i2.122

Abstract

Background: This study examines village collaborative governance models and community-based social entrepreneurship education in realizing a sustainable rural circular economy. Objective: The main focus of the research is to identify and analyze governance models that can support sustainable economic empowerment, as well as to assess the effectiveness of community-based social entrepreneurship education in enhancing the entrepreneurial capacity of rural communities through circular economy principles. Method: The research employs a mixed-methods approach (qualitative and quantitative), with data analysis including in-depth interviews, participatory observation, and quantitative surveys. Findings and Implications: The main findings indicate that the implementation of collaborative governance models involving various stakeholders, along with community-based social entrepreneurship education based on circular economy principles, can enhance economic resilience and create sustainable business opportunities. Conclusion: The implications of this research emphasize the importance of integrating the development of village governance capacity with entrepreneurship education to create independent and environmentally-friendly rural economies. This study also provides recommendations for policies that foster rural economic development through community-based empowerment models grounded in circular economy governance.
Earmarking Taxes Without Direct Returns: Accountability and Legal Compliance in the Management of Electricity PBJT Zulkarnain, Nizar
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (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.v8i1.138

Abstract

Background: Taxes are mandatory levies without direct returns to taxpayers. However, modern fiscal policy often uses earmarking, linking tax revenues to specific purposes. In Indonesia, the Certain Goods and Services Tax on Electricity allocates part of the revenue to public street lighting, raising issues of public accountability and legal compliance at the local government level. Objective: This study aims to examine how earmarking obligations under the Electricity PBJT reshape the management of public funds and to analyze their implications for accountability standards and legal compliance. Methods: The study adopts a qualitative approach based on normative analysis and policy document review, focusing on the legal framework and institutional design of regional fiscal policies. Results: The analysis shows that the allocation in the Electricity PBJT marks a paradigm shift from general revenue management to normatively bound revenue. This shift requires the internalization of allocation obligations in budget planning, which was previously not required. Allocated tax revenues must now be accounted for in a transparent and thematic manner, increasing the traceability and accountability of tax use. Conclusion: The placement of tax allocations in the Electricity PBJT increases transparency and traceability, without changing the character of the tax as a non-compensatory levy. The distinction between formal and substantive compliance is important for the effectiveness of earmarking, which depends on consistency of planning, budgeting, and oversight. Strict supervision and an integrated budgeting system are needed to ensure the success of this policy.
Passport Application Data Mining Implementation at The Muara Enim Non-TPI Class II Immigration Office Piranti, Nurul Maharani; Khalish, Fadhlulrahman; Martadireja, Okky Pratama
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (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.v8i1.141

Abstract

Background: The Class II Non-TPI Muara Enim Immigration Office processes thousands of passport applications annually. However, existing data utilization remains limited to administrative recording and routine reporting, constraining its strategic value for service planning. Objective: This study aims to identify meaningful patterns in passport application data and determine the optimal cluster structure using the K-Means algorithm to support evidence-based decision-making. Methods: Therefore, this study was conducted to apply data mining techniques using the K-Means clustering method to analyze passport application patterns based on data from 2022 to 2024, with attributes such as gender, travel purpose, type of application, type of passport, and year of submission, implemented through Python with the support of Pandas, NumPy, Matplotlib, Seaborn, and Scikit-learn libraries. Results: The results show that passport applicants can be grouped into several clusters with specific characteristics — for instance, clusters dominated by applicants of productive age with purposes of working or performing Umrah, as well as other clusters consisting mainly of applicants traveling for tourism or education; moreover, the analysis reveals spikes in applications during certain periods, such as before the Hajj season and long holidays. Conclusion: Thus, it can be concluded that applying K-Means clustering provides added value beyond conventional data processing, enabling administrative data to be transformed into informative and predictive patterns that support resource planning, staff allocation, and more effective data-driven service policies.
From Intellectual Capital to Firm Performance: The Mediating Role of Agile Strategy Capability in Digital Tourism Innovation Inke Rentandatu; Christian Herdinata; Tommy Christian Efrata
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (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.v8i1.142

Abstract

Background: Research on intellectual capital and firm performance shows mixed results, especially in emerging markets. Most studies focus on direct effects and provide limited understanding of how intellectual resources are strategically transformed into performance outcomes. The mediating roles of agile strategy capability, digital platform capability, and service innovation have rarely been examined within an integrated framework. This study addresses this gap in tourism firms in Eastern Indonesia, a rapidly digitalizing yet structurally constrained emerging market. Objective: This study investigates how intellectual capital improves firm performance through agile strategy capability, with digital platform capability and service innovation as mediating mechanisms. Methods: Drawing on Dynamic Capability Theory and Resource Advantage Theory, this research applies a cross-sectional quantitative design. Data were collected from 280 C-level executives of resorts and hotels in Eastern Indonesia and analyzed using PLS-SEM. Results: Intellectual capital significantly strengthens agile strategy capability, which subsequently enhances service innovation and firm performance. Although intellectual capital also improves digital platform capability, digital platform capability does not significantly influence firm performance. Mediation analysis confirms that agile strategy capability plays a key mediating role, mainly through service innovation, while the digital platform pathway is not significant. Conclusion: Intellectual capital drives firm performance primarily through agile strategy capability and service innovation rather than digital platform capability alone. These findings highlight the importance of strategic agility and service innovation over technology investment in emerging tourism markets.
Coopetition as a Strategy to Improve the Global Ranking of Higher Education in Indonesia: SEM-PLS Approach Hafidudin, Hafidudin; Rahayu, Agus; Senen, Syamsul Hadi; Sofia, Alfira
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (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.v8i1.139

Abstract

Background: Global university rankings such as QS World University Rankings and Times Higher Education (THE) have become the main benchmarks for assessing the competitiveness of higher education institutions at the international level. Although the number of Indonesian universities included in global rankings has increased, their ranking positions still lag behind those of other countries. This condition reflects the limited resources, the low level of sustainable international research collaboration, and the dominance of the paradigm of pure competition between institutions. On the other hand, empirical studies that integrate management and business perspectives, especially coopetition strategies, in the context of the global ranking of universities in Indonesia are still very limited. Objective: This study aims to analyze the influence of coopetition strategy on the global ranking performance of universities in Indonesia, with international research collaboration as a mediating variable.Methods: The study uses a quantitative approach through a survey of 120 respondents representing public and private universities in Indonesia who are included in the QS and/or THE rankings. The data was analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of SmartPLS software. Results: The results of the analysis showed that coopetition had a positive and significant effect on international research collaboration (β = 0.65; p < 0.001) and on global ranking performance (β = 0.31; p < 0.01). International research collaborations have also been shown to have a significant effect on global ranking performance (β = 0.46; p < 0.001) and act as a partial mediator in the relationship between coopetition and global ranking performance (indirect β = 0.30; p < 0.001). The value of the determination coefficient shows that the model is able to explain 57% of the variation in global ranking performance. Conclusion: These findings confirm that the coopetition strategy is an effective management and business approach to strengthen the global competitiveness of Indonesian universities.
Personality to Burnout: The Dual Roles of Psychological Empowerment and Transformational Leadership Alkharani, Ouys; Suhariadi, Fendy; Mudzakkir, Mohammad Fakhrudin; Sugiarti, Rini; Supriharyanti, Elisabeth
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (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.v8i1.146

Abstract

Background: Burnout is a condition that affects people in various occupations; however, there are limitations in the study of burnout in the service sector. Objective: This study aims to determine the influence of Big Five personality on burnout mediated by Psychological Empowerment and moderated by transformational leadership. Methods: This research combines explanatory research methods with quantitative methodology. The population of this study were all employees of PT Telkom Access Divre IV, totalling 243 people in the service operations section. The measurement methods used in this study are the Big Five Inventory (BFI) scale, the 12-item Burnout Assessment Tool (BAT), the 12-item Psychological Empowerment Scale, and the Bass Multifactor Leadership Questionnaire. SmartPLS 3.2.9 was used to conduct data analysis. Results: The results showed that the Big Five personality affects burnout, and psychological empowerment affects burnout and can mediate the effect of the Big Five personality on burnout. Transformational leadership can moderate the impact of Big Five personality on burnout. As with all empirical research, the shortcomings of this study must be addressed. First, the model has limited job demands and resources variables as the study focuses on individual variations rather than job features. Second, since this study used self-reported surveys, common method variance may be the cause of the relationship. Conclusion: These findings highlight that burnout is not solely driven by personality, but by how personal traits interact with empowerment processes and supportive leadership, offering important implications for theory development and practical interventions in high-demand service environments.

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