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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 235 Documents
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The Influence of Message Source Credibility, Content-Based Trust, and Engagement-Based Trust on Member Contribution Performance through Social Media Engagement with the Moderation of Community Manager in the FRC Ecosystem of PT. MSBU Konsultan Indonesia Septiasari Septiasari; Denny Bernardus Kurnia Wahyudono; Halek Mu’min
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.v8i2.225

Abstract

Background: Professional digital communities face a persistent paradox wherein high member engagement does not reliably translate into substantive contribution performance. Objective: This study developed and tested a moderated mediation model examining the roles of Message Source Credibility, Content-Based Trust, and Engagement-Based Trust as antecedents of Social Media Engagement, which subsequently predicts Member Contribution Performance, moderated by Community Manager Support. Methods: Grounded in Source Credibility Theory, Trust Theory, and Engagement Theory, the study employed a quantitative explanatory design with purposive sampling of 140 active members of the FRC Ecosystem, PT. MSBU Konsultan Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4. Results: All nine hypotheses were supported. Engagement-Based Trust emerged as the strongest antecedent of Social Media Engagement, establishing the primacy of relational-affective over informational-cognitive mechanisms in professional community engagement formation. Social Media Engagement demonstrated a dominant effect on Member Contribution Performance, repositioning engagement as a conversion mechanism rather than a terminal outcome. Community Manager Support both directly influenced contribution performance and positively moderated the engagement–contribution relationship, functioning as a governance amplifier. Full mediation across all indirect pathways resolved contradictory findings in prior literature regarding the trust–contribution relationship. Conclusion: These findings advance engagement and community governance theory while providing evidence-based implications for professional digital community governance design. Community practitioners are advised to prioritize relational trust cultivation, implement structured recognition systems, and calibrate managerial support intensity proportionate to observed engagement levels.
Modeling Conversion Strategies for Regional Banks to Islamic Banks Using the Analytic Network Process (ANP) Approach Syahril Hamid; Tatik Mariyanti; ⁠Nirdukita Ratnawati
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.v8i2.231

Abstract

Background: Islamic banking in Indonesia has grown for over two decades; however, its market share remains below 8%, and the spin-off scheme of Islamic Business Units has demonstrated limited effectiveness. Converting Regional Development Banks (BPD) into Islamic Commercial Banks offers a strategic alternative, yet an integrated conversion model combining technical, organizational, and sharia dimensions is still lacking, using Regional Development Banks (BPD) in Indonesia as the research object. Objective: This study formulates a holistic conversion model by identifying priority problems, solutions, and strategies for converting BPD into Islamic Commercial Banks. Methods: This study employed the Analytic Network Process (ANP) combined with the Tawhidy String Relation (TSR)framework. Internal factors were mapped using the McKinsey 7S framework, while external factors covered legality, regulation, and customer aspects. Data were collected through in-depth interviews and pairwise-comparison questionnaires distributed to seven purposively selected experts, comprising regulators, sharia banking practitioners, and academics with direct conversion experience. ANP analysis was performed using SuperDecisions v.3.2 software, with a consistency ratio (CR) ≤ 0.10. Results: Strategy emerged as the most dominant internal problem (geomean = 0.40), driven by the absence of an integrated sharia transformation strategy. The priority solution is strengthening strategy through business and market-potential studies. The top recommended strategy is forming a dedicated sharia licensing team, supported by legal consultants and benchmarking with previously converted banks. Conclusion:Successful conversion of BPD into Islamic Commercial Banks is largely determined by strategic readiness as the foundation for sustainable, sharia-aligned transformation, supported by a roadmap integrating maqashid sharia into corporate governance.
Lifestyle, Financial Literacy, and Financial Management of Young Civil Servants (ASN) at The Badung Provincial Regional Office I Gede Wirajaya; Ni Putu Cyntia Maseni; Ni Komang Parwati
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.v8i2.243

Abstract

Background: Young civil servants (ASN) at the Badung Regional Office face challenges in personal financial management due to low financial literacy and consumptive lifestyles. Most spend over half of their income on consumption, leaving little for savings and investment. Objective: This study aims to analyze the impact of lifestyle and financial literacy on the financial management of young civil servants (ASN) in the Badung Provincial Regional Office, clarifying the relative magnitude of the impact of each variable and the contribution of novelty in research on public sector financial behavior. Methods: Using a quantitative descriptive design, 70 respondents (Slovin method, e=10%) were randomly selected from 230 ASN staff by simple random sampling. Data were collected using a validated questionnaire (Cronbach alpha = 0.977) and analyzed using multiple linear regression, t-test, F-test, and the coefficient of determination. Classical assumption tests (normality, multicollinearity, heteroscedasticity) verified the validity of the model. Results: Lifestyle habits had a significant impact on financial management (β = 0.609, t = 9.876, p < 0.001). Financial literacy also showed significant positive effects (β = 0.173, t = 3.060, p = 0.003). Simultaneously, both variables significantly influenced financial management (F = 1265.800, p < 0.001), accounting for 97.4% of the variance (R² = 0.974). Conclusion: Both lifestyle and financial literacy have a significant and positive impact on the financial management of young civil servants at the Badung Provincial Regional Office. Improving financial literacy programs and promoting a responsible lifestyle are recommended to foster the economic well-being of young workers.
Hawkish-Dovish Signal Analysis in Bank Indonesia's Board of Governors Meeting Press Releases Using Large Language Model Reski Patrianie; Beta Yulianita Gitaharie
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.v8i2.245

Abstract

Background: In signaling policy direction, central bank communication is crucial for aligning the expectations of financial market participants and the public with forthcoming monetary policy. This helps reduce economic uncertainty and enhance policy predictability. Objective: This study examines the strategic role of Bank Indonesia’s communication in shaping market expectations and influencing public perception through policy direction signals in Bank Indonesia Board of Governors Meeting press releases. Methods: Observations of these signals were conducted semi-automatically using a large language model (LLM) to analyze sentence-level interpretations by classifying each sentence according to hawkish, neutral, and dovish criteria. Using an ordered probit model, the relationship between policy direction signals in the sentences and changes in policy rates in the subsequent period was investigated. Results: The results show that policy direction signals in press release texts are significantly positive in predicting future policy interest rates. Conclusion: The findings confirm that hawkish and dovish signals embedded in Bank Indonesia’s monthly Board of Governors Meeting press releases significantly predict future policy interest rates, with 80% prediction accuracy. Central bank communication thus serves as a reliable monetary policy instrument that supports market expectation management, reduces financial market volatility, and enhances monetary policy credibility and effectiveness.
The Relationship Between Internal Auditors’ Personal Characteristics, Digital Forensic Technology, and the Ability to Identify Fraud Red Flags in Financial Statements Audry Leiwakabessy; Ennis Sarenah Kriekhoff
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.v8i2.247

Abstract

Background: Financial statement fraud has become more complex in the information age, exposing internal auditors to various challenges in identifying fraud red flags. Objective: This research analyzes the effects of personal characteristics and digital forensic technology on internal auditors’ ability to detect fraud red flags and examines how these two variables interact with each other. Methods: This study used a quantitative approach with a cross-sectional survey design. Primary data were collected through structured questionnaires administered to 25 purposively selected internal auditors from public companies listed on the Indonesia Stock Exchange. The data were analyzed using multiple regression and moderation analysis with SPSS version 26. Results: The multiple regression analysis revealed that internal auditors’ personal characteristics significantly predicted fraud detection ability (β = 0.487, p = 0.005), as did digital forensic technology (β = 0.298, p = 0.030). The moderation analysis indicated a significant interaction effect (β = 0.018, p = 0.036, ΔR² = 6.5%), suggesting that the two variables synergistically enhance fraud detection. The combined model explained 62.4% of the variance in red flag identification (R² = 0.624, F = 18.267, p < 0.001). Conclusion: The study concludes that combining strong auditors’ personal characteristics with appropriate digital forensic technology produces a synergistic effect that significantly enhances fraud red flag detection (ΔR² = 6.5%). Organizations are recommended to invest concurrently in auditor competency development and digital forensic infrastructure, as the interaction effect demonstrates that dual investment yields outcomes exceeding the sum of individual contributions.
Institutional Management Failures and Maladministration in One-Stop Integrated Public Services (PTSP): A Qualitative Case Study at Jambi City's Public Service Mall (MPP) Noviardi Ferzi; Nuraida Fitri Habi; Ardian Kurniawan
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.v8i2.251

Abstract

Background: This research investigates the forms of maladministration that occur in the management of One-Stop Integrated Service Center (PTSP) City Jambi. Objective: To determine the key managerial factors contributing to maladministration and their impact on the quality of services provided by public enterprises. Methods: A qualitative approach with a case study design was applied, with data collected through in-depth interviews involving PTSP officials, clients, and members of the Indonesian Auditors’ Board (BPK), accompanied by an analysis of relevant policies and institutional documents. Informants were purposively sampled to ensure rich data and validation until theoretical saturation was achieved. Results: The findings indicate that maladministration remains a serious issue in the PTSP of Jambi City, manifesting in various forms, such as the absence of an integrated complaint system, subjective application of procedural transparency, and persistent delays in service delivery. These problems are corroborated by the audit report from the BPK Jambi Provincial Office, highlighting fundamental weaknesses in institutional planning within the governance and management of the Public Service Mall (MPP) in Jambi City. Conclusion: These insights suggest that strategic initiatives are essential to improve governance at the PTSP, enhancing citizen satisfaction and trust in local government.
Innovative Learning Strategies and Entrepreneurial intention Among Generation Z: The Mediating Role of Entrepreneurial Self-Efficacy and the Moderating Role of Campus Ecosystem Support Bangun Prajadi Cipto Utomo; Tri Djoko Santoso; Darwina Arshad
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.v8i2.252

Abstract

Background: Innovative learning strategies are increasingly important in entrepreneurship education for Generation Z students. However, the combined roles of experiential and technology-assisted learning, entrepreneurial self-efficacy, and institutional support remain insufficiently understood. Objective: This study examines the effects of challenge-based learning on entrepreneurial self-efficacy, gammification engagement, and opportunity recognition along with the influence of digital technology and AI-assisted ideation on gamification engagement and opportunity recognition. Additionally it explores the mediating function 0f entrepreneurial self-efficacy and the moderating influence  of campus ecosystem support in the connection between  innovtive learning strategies and  entrepreneurial intention. Methods: Data from 250 students at five private universities in Central Java, Indonesia, were collected through purposive sampling and analyzed using PLS-SEM with 5,000 bootstrap subsamples. Results: Challenge-focused learning showed a positive correlation with entrepreneurial self-efficacy (β = 0.38, p < 0.001) as well as gamification engagement and opportunity identification (β = 0.41, p < 0.001). Digital technology and AI-enhanced brainstorming demonstrated the most significant direct correlation with gamification involvement and opportunity identification (β = 0.45, p < 0.001). Self-efficacy in entrepreneurship mediated the link between innovative learning approaches and entrepreneurial intention (β = 0.30, p < 0.001), whereas support from the campus ecosystem positively moderated this connection (β = 0.21, p < 0.001). The model accounted for 56% of the variation in entrepreneurial intention. Conclusion: Entrepreneurial self-efficacy acts as a crucial psychological factor connecting innovative learning techniques to entrepreneurial intention, with campus ecosystem support enhancing this relationship. Universities ought to combine experiential and AI-supported digital learning with mentoring, incubation initiatives, and partnerships with industry to enhance students' entrepreneurial confidence and encourage entrepreneurial intention.
The Effect of Spiritual Leadership on Work Resilience Proactive Personality and Psychological The Mediating Role of Ownership Afit Trisulistiono; Gede Ariadi
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.v8i2.254

Abstract

Background: Employees in Small and Medium Enterprises (SMEs) face dynamic workplace challenges that require high levels of resilience; however, the mechanisms through which leadership influences this capacity remain underexplored, particularly in traditional market settings. Objective: This study examines the mediating roles of proactive personality and psychological ownership in the relationship between spiritual leadership and work resilience, grounded in Self-Determination Theory (SDT). Methods: Using a survey design, data were collected from 189 employees working in SMEs at Banyuasri Traditional Market, Bali, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 3. Results: Spiritual leadership had no direct effect on work resilience (H1 rejected, β = 0.093, p > 0.05); however, it significantly influenced psychological ownership (β = 0.493, p < 0.01) and proactive personality (β = 0.584, p < 0.01). Both mediators positively predicted work resilience. Full mediation was confirmed, with psychological ownership emerging as the dominant mediator (β = 0.264, p < 0.01) compared with proactive personality (β = 0.171, p < 0.05). Conclusion: SME leaders should prioritize cultivating psychological ownership and proactive employee behavior, as these internal psychological mechanisms are the primary pathways through which spiritual leadership strengthens work resilience.
Investor Analysis: Internal and External Determinants of Earnings Response Coefficient Viriany Viriany; Monica Salim; Steven Imanuel
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.v8i2.258

Abstract

Background: This study examines the determinants of the earnings response coefficient (ERC) in Indonesian commodity, chemical, and construction sectors. Objective: To identify factors affecting the earnings response coefficient (ERC) in Indonesian listed companies during 2021–2023. Methods: Purposive sampling was used to obtain 22 firms and a total of 66 observations that met the criteria. The following inclusion and exclusion criteria were applied: (1) companies continuously listed on the IDX in the subsectors of basic chemicals, agrochemicals, specialty chemicals, and building materials during 2021–2023; (2) companies issuing annual reports and financial statements that have been fully audited; (3) companies with stock price data available throughout the event window; (4) companies reporting net profit data for at least two consecutive years; (5) companies not suspended from trading during the observation period; and (6) companies with non-extreme or non-outlier data. Based on these criteria, 22 companies were selected, resulting in 66 observations across the financial years. The Common Effect Model (CEM) was selected based on the Chow, Hausman, and Lagrange Multiplier (LM) tests. Results: Regression analysis showed that earnings persistence had a significant negative effect, while growth opportunities had a significant positive effect. Meanwhile, default risk, systematic risk, and accounting conservatism did not affect the earnings response coefficient. Conclusion: Growth opportunities significantly increase the earnings response coefficient, while default risk, profit persistence, and accounting conservatism have no significant effect. These findings indicate that investors place greater emphasis on growth prospects than on risk-related indicators when responding to earnings information.
Role of Internal Control Systems and Organizational Culture in Preventing Village Fund Fraud: Evidence from Pineleng District, Minahasa Regency Lidia Marlina Mawikere; Jenny Morasa; Peter Marshall Kapojos
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.v8i2.262

Abstract

Background: Village fund fraud has become a critical governance challenge in Indonesia, with cases reported across districts, including Minahasa Regency. Effective prevention requires examining both institutional mechanisms and cultural factors within village administrations. Objective: This study aims to analyze the influence of internal control systems and organizational culture on fraud prevention in village fund management in Pineleng District, Minahasa Regency. Methods: This study employs a quantitative approach with data collection conducted through questionnaires distributed to village officials. A total of 88 respondents, including village heads, village secretaries, village treasurers, Village Consultative Body (BPD) members, and section heads in Pineleng District, were selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS Version 25. Results: The results indicate that the internal control system does not have a significant effect on village fund fraud prevention (t=0.428, sig.=0.670 > 0.05), whereas organizational culture has a positive and significant effect on fraud prevention (t=9.074, sig.=0.000 < 0.05). Simultaneously, both variables jointly influence fraud prevention (F=70.707, sig.=0.000), explaining 62.5% of the variance in fraud prevention (R²=0.625). Conclusion: The internal control system does not significantly prevent village fund fraud, while organizational cultureplays a positive and significant preventive role. Village governments are recommended to strengthen an organizational culture rooted in integrity and accountability and to revitalize internal control systems to move beyond mere administrative compliance toward substantive fraud prevention.

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