cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Reza Muamar Zaki
Contact Email
inkubis@polteksci.ac.id
Phone
+6287743788687
Journal Mail Official
inkubis@gmail.com
Editorial Address
Desa Panambangan, Kec. Sedong, Kabupaten Cirebon, Jawa Barat
Location
Kab. cirebon,
Jawa barat
INDONESIA
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 168 Documents
 13   14   15   16   17 
Heterogeneity of Rural Poverty in Indonesia: An Analysis Using the Moment Panel Quantile Approach Syaiful Syaiful; Muhamad Halilintar
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.v8i1.177

Abstract

Background: Rural poverty in Indonesia remains consistently higher than urban poverty; mean-based regression methods are heavily used but conceal strong spatial and distributional heterogeneity across provinces. A methodological gap exists in understanding how provinces experience the effects of policy variables across different points in the poverty distribution. Objective: This study employs a quantile-sensitive approach to investigate the heterogeneous determinants of rural poverty growth in 33 Indonesian provinces from 2015 to 2023. Methods: Data from 33 provinces (2015–2023, n = 297 observations) are analyzed using the Method of Moments Quantile Regression (MMQR) with fixed effects, following cross-sectional dependence (CSD) and CIPS panel unit root tests. Results: The effects of development variables on rural poverty vary considerably across quantiles. The capitalization of village funds appears to correlate negatively with rural poverty prevalence in provinces experiencing extreme deprivation and positively elsewhere, suggesting there is inefficiency and/or misallocation at play. Land use change can alleviate poverty in semi-urbanizing regions but harms deeply agrarian, poor communities. Migration tends to reduce poverty only in wealthier areas. Agricultural growth reduces rural poverty mainly in middle-quantile regions, while unemployment consistently exacerbates poverty across all quantiles. Conclusion: The study contributes novel heterogeneity evidence to the rural poverty literature and recommends quantile-differentiated policy targeting for Indonesian rural development.
Does Financial Innovation Drive Firm Value? The Mediating Role of Financial Performance in Indonesian Banking Nurfadillah, Mursidah; Fauziah, Fenty; Rudiani, Nidya; Rushami Zien, Nur Hanisfatin
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.v8i1.160

Abstract

Background: Financial innovation in Indonesian banking has evolved alongside changes in the banking system. While the adoption of Internet Banking (IB) services has been fast, bank value indicators, like Price-to-Book Value (PBV), have shown significant fluctuations, raising questions about whether financial innovation truly adds value. Objective: This study examines the impact of financial innovation on firm value and financial performance in Indonesian banks, and whether financial performance mediates this relationship. It views financial innovation not only through its financial outcomes but also as part of the broader technology-driven digital transformation in banking towards sustainability and resilience. Methods: The research was conducted by analyzing Secondary data from 13 banks listed on the Indonesia Stock Exchange (BEI) annual financial report data with the period of 2019–2024 which were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. Results: Financial innovation directly affects firm value, but does not directly affect financial performance that can be used to significantly mediate the relationship between financial innovation and firm value. What this means is that, rather than an immediate profitability boost, the additional value to the firm from financial innovation is likely due to a long-term perspective of growth potential and viability. Conclusion: Market participants value innovation not just for short-term financial gains, but for its role in building resilience and long-term business models. While some innovations may offer short-term benefits, they remain a key strategy for enhancing firm value and building trust in the market over time.
Procedural Justice as a Moderator of Compensation, Ethical Awareness, and Work Discipline on Employee Integrity in Indonesian Immigration Institutions Abdillah, Helmi; Yudhyani, Eka; Indrawati, Andi; Masrom, Nor Ratna
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.v8i1.165

Abstract

Background: One of the key components of good governance is employee integrity, and Indonesian immigration institutions are no exception; corruption in the form of bribery, forgery of documents, and abuse of authority remains a high risk. Despite repeated reform attempts, integrity violations continue to erode public confidence in immigration services. Objective: This study examines the effect of procedural justice on the performance and ethical behavior of employees within Indonesian immigration institutions. Methods: We employed a quantitative research approach using SEM-PLS to test the introduced hypotheses. We used a structured questionnaire administered to 239 randomly selected officers from three immigration offices: Soekarno-Hatta, Batam, and Entikong. The model investigated both direct effects and moderating relationships between the analyzed variables. Results: The findings indicate that ethical awareness (EA) and work discipline (WD) are positively related to integrity, but compensation is not directly associated with integrity. Most significantly, procedural justice moderated the relationships between both compensation and ethical awareness and employee integrity indicating that perceiving organizational procedures as fair amplified the moral impact of both material rewards and moral awareness. However, procedural justice was not statistically significant as a moderator for the relationship between work discipline and employee integrity, meaning the effect of discipline does not strongly rely on perceived procedural fairness. Conclusion: Immigration institutions should strive for decision-making that reflects procedurally just ideals not only as a governance end, but also as a multiplier amplifying the effects of ethical awareness and fair compensation to foster sustained integrity-based practices among officers.
Audit Quality, Leverage, and Financial Statement Quality: Evidence from the Consumer Cyclicals Sector Nurhadiza, Khairani; Lukman, Hendro; Tanusdjaja, Hendang
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.v8i1.174

Abstract

Background: Financial reporting scandals in Indonesia have intensified scrutiny of audit quality as a safeguard for reporting integrity. Despite extensive audit reforms and mandatory rotation policies, empirical evidence on whether audit quality proxies such as tenure, delay, fees, and auditor specialization translate into higher financial statement quality remains inconclusive. Objective: This research was conducted to evaluate the influence of audit quality, as proxied by audit tenure, audit delay, audit fees, and auditor specialization, on the financial statement quality proxied by discretionary accruals, as well as to investigate whether leverage plays a moderating role in this relationship. Methods: The research sample comprises companies of the Consumer Cyclicals sector listed on the Indonesia Stock Exchange during the period 2022–2024. A total of fifty-three companies were selected using purposive sampling, representing 159 firm-year observations. A panel data regression method was employed using EViews 12 software. Results: The findings revealed that there is no effect of any independent variable on the quality of financial statement, both with and without leverage as a moderating variable. These results indicate that audit quality does not necessarily improve the quality of financial statement. The study uncovers many detrimental scenarios, implying that a strengthening of corporate governance and internal control systems should be viewed as necessary preconditions for reliable financial statement. Conclusion: The improvement of the quality of financial statement is not only determined by the quality of audits and the level of leverage, but also by the effectiveness of corporate governance and internal control systems.
Unlocking Innovative Work Behavior: The Interplay of Engaging Leadership, Trust, Learning Climate, and Time Pressure Kristianto, Tobias; Palupi Meilani, Yohana F. Cahya
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.v8i1.185

Abstract

Background: In the era of Industry 4.0, companies must foster innovative work behavior (IWB) to sustain competitiveness. Yet even organizations with structured HRM systems report low work engagement among employees, particularly under high time pressure, creating a critical gap between innovation infrastructure and actual employee innovative behavior. Objective: This study examines the influence of engaging leadership, learning climate, trust, and time pressure on work engagement and, through it, on innovative work behavior, with work engagement as a mediating variable. Method: A quantitative cross-sectional design was employed. Using purposive sampling (criterion: minimum 2 years of service), data were collected via a five-point Likert scale questionnaire from 170 permanent employees at PT XYZ, a multinational manufacturing company in South Tangerang, and analyzed using PLS-SEM via SmartPLS 4.0. Result: The results of the study show that engaging leadership and learning climate have a positive and significant effect on work engagement, while trust and time pressure have no significant effect. In addition, work engagement has been proven to have a positive effect on innovative work behavior. The indirect relationship of engaging leadership and learning climate with innovative work behavior is established through work engagement mediation, while trust and time pressure are not mediated by work engagement. Conclusion: These findings affirm engaging leadership and a positive learning climate as the primary drivers of work engagement and innovation. Organizations should strengthen an engaging culture, broaden learning opportunities, and frame time pressure as a motivating challenge rather than a hindrance.
From Stress to Performance: Examining the Impact of Job Insecurity, Job Stress, Work Engagement, and Motivation on Employees of XYZ Bank Siahaan, Theo Rizaldy; Ardi, Ardi; Samuel, Sylvia; Sunarjo, Richard Andre; Berlianto, Margaretha Pink
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.v8i1.186

Abstract

Background: The banking industry faces technological and economic pressures that affect employee performance. Job insecurity and job stress tend to reduce performance, while work engagement and motivation enhance it, making these factors important for effective HR strategies. Objectives: This study aims to examine the effects of job insecurity, job stress, work engagement, and motivation on the employee performance of XYZ Bank employees. Methods: The study was conducted using a quantitative approach with 127 XYZ Bank employees comprising the entire target population. Hypothesis testing was carried out using PLS-SEM analysis with SmartPLS software. Results: The results showed that job insecurity and job stress had a negative effect on employee performance, while work engagement and motivation had a positive effect on employee performance. Conclusion: The managerial implications of this study indicate that companies need to be transparent with employees about organizational conditions so that employees can understand and anticipate when the company will implement efficiency measures, thereby preventing feelings of job insecurity in the workplace.
Evaluating the Management Effectiveness of the Biomass Based Independent Energy Village (DME) Program in Supporting Indonesia’s Zero Carbon NDC Taali, Muhammad; Susanto, Fredy; Amri, Lala Hucadinota Ainul
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (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.v8i2.255

Abstract

Background: Indonesia's updated Nationally Determined Contribution (NDC) targets net zero emissions by 2060, making the transition to renewable energy particularly locally based sources—essential for climate mitigation. Biomass, as a key renewable resource, is utilized through the Energy Independent Village (Desa Mandiri Energi, DME) program, including in Kaliombo Village, Jepara, which uses buffalo dung as a sustainable energy source. Objective: This study evaluates the management effectiveness of a biomass-based Energy Independent Village (DME) program in Kaliombo Village, Jepara Regency, Indonesia, and its contribution to the national zero carbon NDC target by 2060. Methods: Using a qualitative case study approach, data were collected through in-depth interviews with village officials, program managers, and community members, supplemented by observation and documentation. Data were analyzed using thematic analysis with triangulation to ensure trustworthiness. Result: Findings reveal that while the program demonstrates measurable contributions to local energy security and green energy production, long-term sustainability depends on strengthened managerial capacity, community participation, and policy alignment. Conclusion: This study provides managerial insights for improving renewable energy governance at the village level and offers a replicable framework for developing biomass-based rural energy in support of national decarbonization goals. This study contributes a replicable governance framework for biomass-based rural energy programs, advancing the discourse on decentralized renewable energy management in developing countries.
Linking Strategic Planning to Strategic Performance: Mediating Effects of Organizational Agility and Strategic Maneuvering in Indonesian Financial Firms Santoso, Wiliam; Herdinata , Christian; Pranatasari , Fransisca Desiana
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (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.v8i2.202

Abstract

Background: Financial companies in Indonesia are currently facing major challenges due to technological disruptions, regulatory changes, and shifts in consumer behavior that are increasingly leading to digitalization. The use of big data is one of the keys in strategic decision-making, but the success of this digital transformation is highly dependent on the company's ability to develop strategic organizational agility, strategic maneuvering, and proper strategic planning. Objective: This study aims to analyze the influence of these three strategic factors on the strategic performance of big data-based financial companies in Indonesia. Methods: The method used is quantitative research with an explanatory research approach, involving respondents consisting of managers, division heads, and strategic decision-makers from banking, fintech, and insurance companies that have implemented big data. Data were collected by questionnaires and analyzed using the Structural Equation Modeling (SEM) Partial Least Squares (PLS) method. Results: The study shows that strategic planning has an effect on strategic maneuvering and strategic organizational agility, respectively. In terms of strategic performance, it is only significantly influenced by strategic maneuvering, but not significantly by strategic organizational agility or strategic planning. Meanwhile, strategic organizational agility does not mediate the influence of strategic planning on strategic performance. Interestingly, strategic maneuvering fully mediates the relationship between strategic planning and strategic performance. Conclusion: In big data analytics (BDA)-based financial companies in Indonesia, strategic maneuvering not strategic organizational agility is the decisive mechanism through which strategic planning translates into superior strategic performance.

Page 17 of 17 | Total Record : 168

 13   14   15   16   17 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis Vol. 8 No. 1 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis Vol. 7 No. 2 (2025): INKUBIS Jurnal Ekonomi Dan Bisnis Vol. 7 No. 1 (2025): INKUBIS Jurnal Ekonomi Dan Bisnis Vol. 6 No. 2 (2024): INKUBIS Jurnal Ekonomi Dan Bisnis Vol. 6 No. 1 (2024): INKUBIS Jurnal Ekonomi Dan Bisnis Vol. 5 No. 2 (2023): INKUBIS Jurnal Ekonomi Dan Bisnis Vol. 5 No. 1 (2023): INKUBIS Jurnal Ekonomi dan bisnis Vol. 4 No. 2 (2022): INKUBIS Jurnal Ekonomi dan Bisnis Vol. 4 No. 1 (2022): INKUBIS: Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2021): INKUBIS: Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2021): INKUBIS: Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2020): INKUBIS : Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2020): INKUBIS : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2019): INKUBIS: Jurnal Ekonomi dan Bisnis Vol. 1 No. 1 (2019): INKUBIS: Jurnal Ekonomi dan Bisnis More Issue