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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 200 Documents
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The Influence of Financial Performance, Company Characteristics, Corporate Governance and Audit Opinion on Audit Delay (In Basic Chemical Companies in Indonesia) Alamsyah, Agus Rahman
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.v8i1.216

Abstract

Background: Timely submission of audited financial reports is fundamental to market transparency and stakeholder confidence. Delays in the audit process diminish the relevance of financial information, potentially distorting investor decision-making and undermining capital market efficiency. Despite regulatory frameworks establishing strict deadlines, audit delays remain a persistent issue among Indonesian publicly listed companies. In the basic chemical subsector—strategically important for supporting broader manufacturing activity—understanding the drivers of audit delay has both practical and academic significance. Objective: This study aims to analyze the influence of financial performance (ROA), company characteristics (firm size), corporate governance (audit committee), and audit opinion on audit delays in basic chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016–2023. Methods: Using purposive sampling, 13 of 17 eligible companies were selected, yielding 104 company-year observations. Logistic regression was employed as the primary analytical technique, given the dichotomous nature of the audit delay dependent variable. Results: Financial performance (ROA) and company size do not significantly affect audit delays. Corporate governance, as proxied by audit committee size, has a significant negative effect on audit delays (p = 0.009). The audit opinion variable could not be statistically tested due to the absence of variation—all sampled companies consistently received unqualified opinions throughout the observation period. Conclusion: Corporate governance—specifically the presence of an effective audit committee—is the most critical determinant of audit efficiency in this sector. The homogeneity of audit opinions reflects the subsector's high compliance with financial reporting standards, though it limits the empirical scope of this study. Future research should broaden the sample to allow for greater variation in audit opinion types and incorporate additional governance variables.
Do Self-Efficacy, Self-Regulation, and Business Capital Influence Generation Z Students' Entrepreneurial Interest in Fashion Sector? An exploratory study in Batam City Hati, Shinta Wahyu; Rahayu, Esty
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.v8i1.222

Abstract

Background: Entrepreneurial interest among Generation Z is shaped by multiple individual and contextual factors. In Indonesia, MSMEs contribute 60.5% of GDP, making youth entrepreneurship—particularly in high-growth sectors such as fashion—a national policy priority. However, the relative importance of psychological and resource-based determinants remains empirically underexplored among Generation Z students in Batam City. Objective: This exploratory study examines the direct influence of self-efficacy, self-regulation, and business capital on entrepreneurial interest in the fashion sector among Generation Z students in Batam, Indonesia. Methods: A purposive sampling approach was applied to 396 students drawn from a population of 36,279 at nine universities in Batam, using the Yamane formula and proportional allocation across institutions. Respondents met three criteria: active student status, Generation Z birth cohort (born 1997–2012), and current enrollment in an entrepreneurship course. A structured Likert-scale questionnaire measured all constructs; data were analyzed using multiple linear regression (SPSS 29). Results: All three predictors exerted significant positive effects on entrepreneurial interest. Standardized coefficients: self-efficacy (β = 0.487; p < 0.001), self-regulation (β = 0.137; p = 0.004), and business capital (β = 0.118; p = 0.005). Jointly, they explained 37.3% of variance (F = 79.380; p < 0.001), with self-efficacy as the dominant predictor. Conclusion: Self-efficacy is the principal driver of Generation Z entrepreneurial interest in fashion, followed by business capital and self-regulation. These findings underscore the need for integrated university programs combining confidence-building activities, self-regulatory skill development, and capital access support to stimulate youth entrepreneurship in Batam City.
An Integrated Green Management Model for Fashion SME Sustainability: Moderating Role of Green Culture Using PLS-SEM Sumiati, Siti; Wahyundaru, Sri Dewi; Wahyuni, Sri; Caroline, Caroline; Nugraheni, Sekar Langit
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.v8i1.226

Abstract

Background: Organizational green culture as a moderating role in sustainable fashion SMEs. An environmentally friendly strategy is fundamental for the survival of fashion SMEs in emerging industries. Fashion SMEs in Central Java are under considerable environmental pressure; however, little research has examined the integrative role of organizational green culture as a moderator. Objective: This study aims to investigate the impact of green knowledge management and green innovation on SME sustainability and to evaluate green culture as a moderator. Methods: The research model was designed using online questionnaires and SmartPLS, where the samples were selected using stratified random sampling, consisting of 150 fashion SMEs from six regencies in Central Java. Five direct hypotheses and two moderating hypotheses were tested using PLS-SEM with bootstrapping (n = 500 resamples). Results: The findings show that green innovation mediates the relationship between green knowledge management and sustainability, while green culture moderates the effect of green knowledge management. Green knowledge management significantly influences SME sustainability (β = 0.103, p = 0.003) and green innovation (β = 0.093, p = 0.000). Organizational green culture significantly moderates the relationship between green knowledge management and green innovation (p = 0.016), as well as the relationship between green knowledge management and sustainability (p = 0.020). Conclusion: This study provides empirical evidence that organizational green culture is a key factor in improving environmentally friendly knowledge sharing and innovative decision-making effectiveness to support equitable sustainable development for fashion SMEs in developing countries.
The Impact of Islamic Monetary Instruments and Islamic Social Funds on Indonesia’s Economic Growth Tambunan, Khairina; Soemitra, Andri; Harahap, Isnaini
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.v8i1.227

Abstract

Background: Indonesia still faces economic development disparities, making it important to examine whether inclusive growth can be achieved through Islamic monetary instruments and Islamic social funds. This study employs Gross Domestic Product (LGDP), Bank Indonesia Sharia Certificates (LSBIS), Bank Indonesia Sharia Deposit Facilities (LFASBIS), and Zakat, Infaq, and Sadaqah (LZIS) as variables. Objective: This study aims to explore how Islamic monetary instruments and Islamic social funds affect Indonesia’s economic growth. Methods: A quantitative explanatory approach was employed using monthly data from 2017–2023 obtained from BPS, Bank Indonesia, and BAZNAS. Data were analyzed using the Vector Error Correction Model (VECM), supported by the Augmented Dickey–Fuller (ADF), Johansen cointegration, Granger causality, Impulse Response Function (IRF), and Forecast Error Variance Decomposition (FEVD) tests through EViews 11. Results: The results show sparse and predominantly unidirectional Granger causality relationships. Based on the short-run and long-run coefficients, the Islamic variables do not have a significant influence on LGDP in the short run, while LSBIS, LZIS, and LFASBIS significantly contribute to economic growth in the long run. The FEVD results indicate that LSBIS accounts for the highest percentage of variance in LGDP (23.30%), followed by LZIS (2.16%) and LFASBIS, which contributes only 0.16%. Conclusion: The results indicate that Islamic monetary instruments and Islamic social funds have weak short-term effects but strong long-run relationships with economic growth, suggesting a gradual adjustment process in Indonesia’s Islamic economic transmission mechanism, as well as the need for timely policy coordination to foster more inclusive and sustainable growth.
High-level Operation and the Reconfiguration of Energy Policy: Geopolitical Pressure and Oil Market Stability (Case Study in Venezuela) Giri, Joseph Robert; Putra, Suspada Siswa
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.v8i1.235

Abstract

Background: Geopolitical pressures on oil-producing states can reconfigure domestic political dynamics, alter the direction of energy policy, and generate spillover effects in the global oil market. Venezuela, possessing approximately 17% of global proven oil reserves, represents a critical case of a resource-rich state with high structural vulnerability to external coercive pressures. Objective: This study addresses the limitations of previous studies that tend to discuss geopolitical interventions, global power distribution, international law, and energy market dynamics separately. Methods: This study employs an explanatory qualitative approach with a single-case study design and a structured causal analysis framework. Research data were obtained from in-depth interviews with key informants, reports of international institutions, academic literature, as well as media interviews with experts, treated as supporting data. Results: The results of the study show that Venezuela is a relevant case to explain how the combination of high dependence on oil, limited deterrence capability, and external geopolitical pressures can affect the orientation of energy policy as well as increase market sensitivity to global energy supply risks. The findings of the study also indicate that although political changes in energy-producing countries do not automatically cause major global economic shocks in the short term, they can affect market expectations and energy investment prospects. Conclusion: The main contribution of this article is to offer an analytical framework that links geopolitical pressures, the vulnerability of oil-producing countries, changes in energy policy, and the dynamics of global oil markets in one integrated causal explanation.
Improving Work-Life Balance via Tactical Approaches: Insights from the Automotive Industry Serpian Serpian; Dian Gita Utami; Syamsuddin Syamsuddin
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.v8i2.134

Abstract

Background: Work-life balance (WLB) is increasingly recognized as a critical factor in employee well-being and organizational performance, particularly in high-demand industries such as the automotive sector, where operational pressures often conflict with employees’ personal needs. Objective: This study aims to evaluate how employees in the automotive industry perceive work-life balance (WLB) and to determine the critical aspects requiring improvement to ensure that organizational policies more effectively meet workforce needs. Methods: This study used a quantitative survey of 128 employees in the automotive sector to assess the perceived importance and actual performance of various WLB factors. The data were analyzed using Importance–Performance Analysis (IPA) to identify priority areas and correlations among WLB components. Results: The findings revealed that organizational performance (M = 3.74) exceeded the importance attributed to WLBdimensions (M = 3.63), indicating that overall organizational delivery met employee expectations. IPA revealed two critical gaps in Quadrant I (high importance/low performance) requiring immediate intervention, while six attributes in Quadrant II represented key organizational strengths. Correlation analysis identified eleven statistically significant tactical strategies linking organizational strengths to priority improvement areas. Conclusion: This study offers a novel integration of IPA and correlational analysis to generate eleven evidence-based tactical decisions for WLB enhancement in the automotive sector, thereby advancing both theoretical understanding and practical human resource management.
Entrepreneurial Orientation and Entrepreneurial Intention in Generation Z: The Mediating Role of Entrepreneurial Education and Parenting Style Amanda Setiorini; Harsono Yoewono; Kane Evan
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.v8i2.135

Abstract

Background: Youth unemployment in Indonesia remains a pressing challenge, demanding a paradigm shift from job seeking to job creation through entrepreneurship development. Objective: This study examines the mediating roles of Entrepreneurial Education (EE) and Parenting Style (PS) in the relationship between the dimensions of Entrepreneurial Orientation (EO) and Entrepreneurial Intention (EI) among Generation Z in Indonesia. Methods: A quantitative approach using SEM-PLS with SmartPLS 3.2.9 was applied to data collected from 327 university students. Results: The findings indicate that EE is a significant mediator and exerts a strong direct effect on EI. However, the mediating effect of EE is selective, operating only through the Proactiveness and Competitive Aggressiveness dimensions of EO. PS neither mediates the EO–EI relationship nor significantly predicts EI. Conclusion: The formal educational environment plays a more dominant role than the family environment in shaping EI among Generation Z. Institutions should design EE curricula that explicitly target Proactiveness and Competitive Aggressiveness. The model explains 44% of the variance in EI; future research should incorporate variables such as entrepreneurial self-efficacy and social support.
Value Relevance of Accounting Information: A Systematic Bibliographic Review of Global Trends and Emerging Research Joni Devitra; Chintiya Mayliana Diaz Putri
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.v8i2.136

Abstract

Background: The value relevance of accounting information remains a central concern in accounting research. The globalization of reporting standards (International Financial Reporting Standards [IFRS]) and the rise of non-financial disclosures (environmental, social, and governance [ESG] factors and corporate governance) have introduced both opportunities and complexities in how financial information influences investors’ economic decisions, particularly in emerging markets. Objective: This study examines the evolution, thematic trends, key variables, and research directions in the value relevance literature based on international publications indexed in Scopus from 2014 to 2024. Methods: A PRISMA-compliant systematic bibliographic review was conducted. Data were sourced from Scopus using the keywords “value relevance” and “earnings relevance,” restricted to English-language, open-access publications in the subject areas of Business, Management, Accounting, Economics, and Finance published between 2014 and 2024. Results: Publication volume grew substantially between 2014 and 2024, with a brief decline in 2020 attributable to pandemic-related disruptions, followed by recovery from 2021 onward. Developed countries—particularly the United Kingdom, Australia, Italy, and the United States—dominate the literature. The dominant variables remain earnings, book value, and IFRS adoption, although a discernible shift toward non-financial factors (ESG, corporate social responsibility [CSR], and corporate governance) is evident. Institutional context, earnings quality, governance mechanisms, and reporting standard consistency emerged as key determinants of value relevance strength. Conclusion: The value relevance of accounting information is a growing and evolving field of research. While foundational variables retain their centrality, the integration of non-financial disclosures and institutional context represents the frontier of the field. This study contributes a structured synthesis of a decade of global evidence, identifying underexplored themes that warrant future investigation.
Human Resource Transformation of Tax Auditors at the Directorate General of Taxes: an Comprehensive Review and Policy Framework Based on International Practices Samuel Mickhael
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.v8i2.162

Abstract

Background: The quality of tax auditor human resources, encompassing competence and technological adaptation, is crucial for effective taxation; however, it is hindered by limitations in human resource autonomy and capability gaps. Objective: This study aims to synthesize global best practices in tax auditor human resource management into a coherent transformation model for the DGT. It integrates organizational structure, career development, ontology-based knowledge management, and quality-based remuneration and performance systems. Methods: A qualitative approach was employed through a comprehensive literature review. Data from scientific journals, reports, and policy documents were analyzed through theme identification, comparison, synthesis, and interpretation based on relevant theories. Results: The analysis reveals three interconnected patterns in the global literature. First, regarding organizational structure, global tax administrations consistently demonstrate a strategic tension between centralization and decentralization, which enhances local responsiveness and contextual adaptation. Second, the literature converges on the critical importance of structured capability development through academy-model institutions, competency dictionaries, and clear career paths. Third, performance management and remuneration systems exhibit a complex pattern in which motivating compensation is necessary but must be carefully designed to avoid incentive misalignment. Conclusion:Tax auditor human resource transformation requires a holistic approach: balancing centralization and decentralization, developing professional capabilities through academies and knowledge management, and designing quality- and ethics-oriented performance and remuneration systems. This study enriches the theoretical framework and offers strategic guidance for the DGT. Future research is encouraged to empirically validate this model within the DGT context.
Freelance Auditors on Responsibility, Independence, Risk and Objectivity: A Literature Review on the Practice of Public Accounting Firms in Indonesia Danny Wibowo; Tanbir Hossain
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.v8i2.175

Abstract

Background: The growing demand for audit services in Indonesia has led many Public Accounting Firms (Kantor Akuntan Publik [KAP]) to utilize freelance auditors as a flexible solution to address auditor shortages, particularly during peak audit seasons. With only 1,646 registered public accountants serving a population of 284.4 million (a ratio of 1:172,880), this practice has become widespread despite significant unresolved questions regarding legal responsibility, independence, and audit quality. While PMK 186/PMK.01/2021 and Law No. 5/2011 require all audit services to be conducted through KAPs, these regulations do not explicitly prohibit the use of freelance auditors, thereby creating a regulatory gray area with serious professional and ethical implications. Objective: This study examines the implications of using freelance auditors on legal responsibility, independence, professional risk, objectivity, and audit quality in Indonesian KAP practice. Methods: A qualitative Systematic Literature Review (SLR) was conducted, synthesizing academic articles from Scopus-indexed Q1/Q2 journals, Sinta 1/2 national journals, and professional auditing standards (ISA 220 Revised, ISQM 1, ISA 620, and the IESBA Code of Ethics 2024), selected from the 2014–2025 period. Results: Self-interest and familiarity threats were found to be the most prevalent among freelance auditors, driven by economic dependence on short-term assignments and the absence of structural independence controls. The complexity of the nine-dimensional agency relationship significantly increases moral hazard risk and weakens professional skepticism when adequate safeguards are absent. Conclusion: KAPs must strengthen quality management, supervision, documentation, and independence-testing systems to ensure that freelance labor does not degrade audit quality or increase litigation risk.

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