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 235 Documents
 20   21   22   23   24 
Green Budgeting Accountability in Yogyakarta: Governance Barriers and Financial Reporting Transparency Zulfatun Ruscitasari; Novi Diah Wulandari
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.v8i2.269

Abstract

Background: The Net Zero Emissions target has accelerated the adoption of green budgeting. However, despite achieving the highest accountability rating (SAKIP AA), the Special Region of Yogyakarta still faces a gap between its policy commitments and the transparency of its financial reporting. Objective: This study aims to analyze the accountability challenges in implementing green budgeting in Yogyakarta. Methods: This qualitative study employed a case study design using semi-structured, in-depth interviews with five key informants (INF-01 to INF-05) from Bapperida, BPKAD, DLHK, and public sector accounting experts. Document analysis was conducted on the RKPD, KUA-PPAS, and Notes to the 2021–2025 Financial Statements (CaLK). Data were analyzed using a six-stage thematic analysis, with validity ensured through data triangulation and member checking. Results: The main barriers to implementation were a lack of specific technical guidelines, sectoral ego, and differing perceptions across agencies regarding environmental activity classification. The rigidity of the national SIPD system, which lacks green tagging features, further complicates the identification of green expenditures. Consequently, green costs are embedded within routine expenditure items in the CaLK, resulting in re-labeling practices to meet administrative requirements. Moreover, limited regional fiscal capacity and shifting policy priorities contribute to a gap between planning and actual implementation. Conclusion: High accountability ratings (SAKIP AA) do not ensure substantive sustainability accountability, as green budgeting in Yogyakarta remains largely symbolic. Strengthening implementation requires integrating the Green Chart of Accounts into SIPD, developing cross-sectoral classification standards, and enhancing transparency in environmental cost disclosure. The findings provide actionable guidance for local governments seeking to align fiscal governance with sustainability commitments.
Financial Literacy and Human Capital Readiness among Vocational Students in Yogyakarta Novi Diah Wulandari; Zulfatun Ruscitasari; Suroya 'Izzatul Mustafidah; Budi Sutiono
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.v8i2.278

Abstract

Background: Preparing students for the workforce is a key priority in vocational education, requiring graduates to possess occupational skills, social competencies, personal development, and financial management abilities. Objective: This research investigates how self-efficacy, soft skills, and financial literacy contribute to work readinessamong vocational high school students in Yogyakarta, with self-confidence serving as an intermediary variable. Methods: This research adopted a quantitative approach through a cross-sectional survey administered to 348 vocational high school students. Analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. Results: The results reveal that self-efficacy (β = 0.467, p < 0.001), soft skills (β = 0.201, p < 0.001), financial literacy (β = 0.193, p = 0.013), and self-confidence (β = 0.096, p = 0.042) positively predict work readiness (R² = 0.859). Notably, self-efficacy did not significantly influence self-confidence (β = −0.044, p = 0.565), suggesting that task-based capability beliefs do not automatically translate into social-evaluative confidence. Financial literacy had the strongest effect on self-confidence (R² = 0.813) and mediated the financial literacy–work readiness pathway (β = 0.076, p = 0.046). The indirect effect of soft skills through self-confidence was near-significant (p = 0.052) and should be interpreted cautiously. Conclusion: This study contributes to vocational education scholarship by revealing that financial literacy acts both as an independent determinant and as an antecedent of self-confidence, which subsequently boosts work readiness, whereas self-efficacy exerts its influence through a direct performance-oriented pathway rather than through a confidence-based mediating route.
Sustainability Practices as Mediator of Internal and External Drivers on Food and Beverage SME Business Performance Maria Kristiana; Elok Savitri Pusparini
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (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.v8i3.283

Abstract

Background: The growing activities of SMEs increase energy consumption and waste, creating environmental challenges. Therefore, SMEs need to adopt sustainability practices, although their effectiveness depends on internal and external factors. Objective: This study examines how internal factors, including top management support, organizational resources, and green open innovation, as well as external factors, such as green supplier collaboration, influence the business performance of small and medium-sized enterprises (SMEs) in the food and beverage (F&B) sector in the Greater Jakarta Area (Jabodetabek), with sustainability practices serving as a mediating variable. This sector was selected due to its important contribution to the national economy and the urgent need to address its environmental impacts. Methods: Employing a confirmatory quantitative approach with a cross-sectional research design, data collected from 215 SME managers were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). This study provides a novel integration of internal and external sustainability drivers with sustainability practices as a mediator of business performance in F&B SMEs. The respondents consisted primarily of small-business managers (72.1%) with 3–5 years of managerial experience operating in the Greater Jakarta Area (Jabodetabek). Results: Organizational resources demonstrated the strongest total effect on business performance (Beta = 0.518), followed by top management support (Beta = 0.446). Green supplier collaboration exhibited full mediation, indicating that its influence on business performance occurs entirely through sustainability practices. Meanwhile, internal factors demonstrated partial mediation effects. Conclusion: This study extends RBT by showing that sustainability practices act as dynamic capabilities that enhance business performance through internal capabilities and supplier collaboration.
Social Commerce and Impulsive Buying Behavior Among Digital Native Consumers in Indonesia Yusuf Yusuf; Siska Ernawati Fatimah
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.v8i2.294

Abstract

Background: The development of social media is now used not only for communication but also as a shopping platform that is increasingly interactive and live. This condition makes it easier for individuals to be tempted into spontaneous shopping behavior. Objective: This study aims to examine the effect of social commerce on impulsive buying behavior among digital native consumers in Indonesia. Methods: A quantitative survey approach was employed, involving 180 digital native respondents selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed using simple linear regression. Results: The findings show that social commerce has a positive and significant influence on impulsive buying behavior, with a regression coefficient of 0.563 and a significance value of 0.000 (p < 0.05). The R² value of 0.352 indicates that approximately 35.2% of impulsive buying behavior can be explained by social commerce. Thus, the more frequently and intensely individuals interact within social commerce environments, the more likely they are to engage in impulsive purchasing. Conclusion: These findings provide practical guidance for digital marketers in developing effective social commerce strategies and underscore the importance of consumer awareness in managing impulsive buying tendencies in the digital era.
Determinants of Tax Compliance Behavior of Future Taxpayers: Proof of Students in the Cirebon Region Using PLS-SEM Rizki Indrawan; Amir Hamzah
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.v8i2.296

Abstract

Background: Tax compliance among university students is essential for strengthening future tax revenue, yet evidence on its determinants remains limited in Indonesia. Objective: This study aims to examine the effects of tax awareness, tax knowledge, tax system modernization, tax education, tax socialization, and tax ethics on tax compliance behavior among university students in the Cirebon region, Indonesia. Method: This study employed a quantitative research approach involving 260 students from the Faculty of Economics and Business in Cirebon City, Cirebon Regency, and Indramayu. Respondents were selected using purposive sampling based on prior experience with taxation courses. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS to evaluate the relationships among seven research constructs. Results: The findings indicate that tax awareness (β = 0.593, p = 0.001), tax knowledge (β = 0.649, p < 0.001), and tax socialization (β = 0.428, p < 0.001) have significant positive effects on tax compliance behavior. Conversely, tax system modernization (β = −0.280, p < 0.001) and tax education (β = −0.543, p = 0.011) exhibit significant negative effects, suggesting implementation challenges in the student context. Tax ethics does not significantly influence tax compliance behavior (β = 0.067, p = 0.562). The structural model demonstrates excellent explanatory power (R² = 0.981) and high predictive relevance (Q² = 0.895). Conclusion: Tax compliance among university students is mainly influenced by tax awareness, tax knowledge, and tax socialization. The findings provide practical guidance for improving tax education and compliance strategies for future taxpayers.
Intellectual Capital and Firm Value in Indonesian Insurance Companies: The Role of Profitability Mediation and Underwriting Risk Moderation Khu Sumiati; Taufiq Hidayat; Sparta Sparta
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.v8i2.301

Abstract

Background: The Indonesian insurance industry faces increasing pressure to leverage intellectual capital (IC) for competitive advantage, yet evidence on its impact on profitability and firm value remains limited and inconsistent. Objective: This study examines the effect of intellectual capital, measured by the Adjusted Value-Added Intellectual Coefficient (A-VAIC), on the firm value of insurance companies in Indonesia, and investigates the role of profitability as a mediating variable and underwriting risk as a moderating variable. Methods: Using a quantitative approach, panel data from 14 Indonesian insurance companies listed on the Indonesia Stock Exchange over 2019–2024 were analyzed (84 firm-year observations) employing Seemingly Unrelated Regression (SUR), Moderated Regression Analysis (MRA), and Sobel test. Results: The results indicate that intellectual capital has no significant effect on profitability (β = −0.000509; p = 0.696) but has a significant negative effect on firm value (β = −0.155; p = 0.027). Profitability (ROA) has no significant effect on firm value (PBV) (β = −16.02; p = 0.062). Underwriting risk (loss ratio) significantly weakens the IC–profitability relationship (β = −0.000146; p = 0.003), while profitability does not mediate the IC–firm value relationship (Sobel z = 0.392; p = 0.695). These findings suggest that IC effectiveness is contingent on underwriting risk management and that IC information is not yet fully interpreted by the market. Practically, insurance firms should prioritize underwriting efficiency and transparent IC disclosure to enhance market valuation. Conclusion: The findings show that intellectual capital has a significant negative effect on firm value, while profitability does not mediate this relationship. Underwriting risk weakens the effect of intellectual capital on profitability, indicating that its value is not yet fully recognized by the market.
ESG Performance, Corporate Governance, and Firm Value: Evidence from Global Oil and Gas Companies Agung Nurhananto Putro; Nur Dhani Hendranastiti
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.v8i2.307

Abstract

Background: Global oil and gas companies face increasing pressure from the energy transition and rising ESG expectations, requiring firm value assessment beyond traditional financial indicators to include environmental, social, and governance (ESG) performance and corporate governance quality. Objective: This study examines the effect of ESG performance, board size, board independence, director busyness, board diversity, and ownership concentration on firm value, with financial performance as a mediating variable in global oil and gas companies during 2020–2024. Methods: A quantitative panel data approach is employed, with firm value measured using price-to-book value (PBV). The analysis applies a Fixed Effects Model with Driscoll–Kraay standard errors, bootstrap mediation analysis, and robustness checks separating U.S. and non-U.S. firms. Results: ESG performance has a positive but only marginally significant effect on firm value, which becomes insignificant after controlling for financial performance. Financial performance does not mediate the ESG–firm value relationship. Among governance variables, only board size has a significant positive effect on firm value, while board independence, director busyness, board diversity, and ownership concentration are not statistically significant. Robustness tests confirm overall consistency, with observable contextual differences across regions. Conclusion: Firm value in global oil and gas companies is primarily driven by board size as a proxy for monitoring capacity and strategic resources, rather than ESG performance or other governance mechanisms, emphasizing the importance of aligning governance structure with operational efficiency and long-term value creation.
Quail Breeder Typology and Analysis of Business Performance Differences in Sleman Regency Marosimy Millaty; Budi Sutiono Pratama Nugraha; Meita Puspa Dewi; Marlianasari Putri
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (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.v8i3.309

Abstract

Background: Quail farming in Indonesia faces substantial business risks due to feed-price volatility, with feed accounting for approximately 69% of total production costs, and unstable farm-gate egg prices. Despite operating with similar production inputs, farmers demonstrate considerable variation in productivity and technical efficiency. However, cluster-based studies examining the typology of quail farmers remain limited in the Indonesian agribusiness literature. Objective: This study aimed to identify the typology of quail farmers and examine differences in business performance among farmer groups in Sleman Regency, Special Region of Yogyakarta. Methods: This study employed a quantitative approach using survey data collected from 30 laying-quail farmers selected through purposive sampling. K-means cluster analysis was used to classify the farmers according to age, farming experience, and marketing adaptation strategies. Furthermore, a one-way analysis of variance (ANOVA) was conducted to examine differences in egg productivity and technical efficiency among the identified clusters. Results: The farmers were classified into three typologies: traditional, semi-adaptive, and adaptive. Traditional farmers tended to be older, had more farming experience, and relied on conventional marketing channels involving intermediaries. In contrast, adaptive farmers were generally younger and employed direct-to-consumer marketing strategies. Despite these typological differences, the ANOVA results revealed no statistically significant differences in egg productivity (p = 0.565) or technical efficiency (p = 0.486). These findings suggest that adaptive behavior has not yet resulted in measurable performance advantages. Conclusion: This study contributes to a better understanding of farmer heterogeneity in the quail-farming sector and provides evidence-based policy implications for designing targeted agricultural extension programs tailored to each farmer typology. These programs should focus specifically on strengthening the digital marketing capabilities of traditional farmers and improving institutional access for adaptive farmer groups.
Financial Risk Mitigation Through Sustainability: Evidence from Construction Sector in Southeast Asia Rustandi Rustandi; Tri Gunarsih; Nuryasman Nuryasman; Faizul Mubarok
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.v8i2.313

Abstract

Background: The construction sector is highly exposed to financial risk due to cost overruns, delayed payments, and market volatility. However, limited studies have examined how multidimensional financial risks affect firm value in Southeast Asia, particularly when ESG is positioned as a risk-mitigation mechanism. Objective: This study examines the effects of bankruptcy risk, fundamental risk, and liquidity risk on firm value while testing the moderating role of ESG in construction firms across Southeast Asia from 2015 to 2024. Methods: This study employed an explanatory quantitative design using unbalanced panel data, consisting of 1,831 observations for the direct risk model and 240 observations for the ESG moderation model. The data were analyzed using static panel estimation with Driscoll–Kraay standard errors and dynamic System GMM estimation. Results: Bankruptcy risk, fundamental risk, and liquidity risk significantly affected firm value across different model specifications. ESG significantly moderated the relationship between bankruptcy risk and firm value, indicating that sustainability practices strengthen the market signal of financial stability. However, ESG did not significantly moderate the effects of fundamental risk or liquidity risk on firm value. Conclusion: ESG practices selectively enhance firm resilience against bankruptcy risk, whereas operational and liquidity risks are assessed more independently by the market. This study contributes cross-country evidence on financial risk, firm value, and sustainability in Southeast Asia’s construction sector.
The Role of Competence, Independence, Professional Commitment, and Professional Oversight on Audit Quality and Reputable Public Accounting Firm Model in Indonesia Yulia Tri Kusumawati; Abdul Halim
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.v8i2.315

Abstract

Background: The auditing profession continues to face a credibility crisis due to recurring corporate scandals that undermine public trust in audit quality and Public Accounting Firm (PAF) reputation. Previous studies examining the effects of auditor competence and independence have reported inconsistent findings, indicating the need for a more comprehensive model that incorporates moderating and mediating variables. Objective: This study aims to develop a reputable PAF model in Indonesia by examining the effects of competence and independence on audit quality and PAF reputation, with professional commitment and professional oversight serving as moderating variables and audit quality serving as a mediating variable. Methods: A quantitative explanatory survey was conducted involving 1,432 active Public Accountants in Indonesia. Using random sampling, 312 respondents were selected, of whom 289 provided valid responses. Data were collected through structured questionnaires and analyzed using Smart Partial Least Squares (SmartPLS), including measurement model evaluation and moderation–mediation analysis. Results: Competence and independence significantly enhance audit quality and PAF reputation. Professional commitment and professional oversight strengthen the effects of competence and independence on audit quality, while audit quality significantly mediates the relationship between these factors and PAF reputation. These findings support an integrated model that links individual, professional, and organizational factors. Conclusion: A reputable PAF is established through the integration of competence, independence, professional commitment, professional oversight, and audit quality. This model provides practical guidance for strengthening audit credibility, enhancing competitive advantage, increasing stakeholder trust, and supporting the long-term sustainability of Public Accounting Firms in Indonesia.

Page 23 of 24 | Total Record : 235

 20   21   22   23   24 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 3 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis 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