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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
ISSN : 27753913     EISSN : 27751848     DOI : 10.59261
Core Subject : Economy,
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
Articles 266 Documents
A Customized Production Performance Model Based on Preparation, Discipline, Compactness, and Cleanliness in a Bentonite Plant Agustinus Hariadi Djoko Purwanto; Mohammad Fazli Sabri; Sri Hartono
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.v8i2.329

Abstract

Background: A bentonite plant producing high-performance bleaching earth faces challenges in competition due to its decreasing level of production effectiveness and efficiency including increasing reports of non-conforming products, defected products and reduced production volume. Realizing the factory have applying 5S to prevent and handle such problems, a customized model extracted from the 5S is proposed. Objective: This research examines the proposed operation management model for which the production is capable to conform with planned quality and quantity as well as preventing rejects. Methods: The model is structured from Preparation simultaneously affects Discipline, Compactness and Cleanliness. Subsequently, the three-process management improves implementation consistency from which production effectiveness is attained. This is a quantitative study in which data collected from 140 respondents and analyzed using PLS software. Results: The results reveals that Preparation affects Discipline, Compactness, and Cleanliness at values of 0.685, 0.695, and 0.621 respectively. Discipline increases Implementation consistently at a value of 0.329, Compactness at 0.267 and Cleanliness at 0.233. Finally, the implementation consistency increases production performance at 0.717. In summary, the customized model is fit to be implemented for recovering the plant’s production performance. Conclusion: The proposed customized model derived from the 5S framework is validated and demonstrates strong applicability for recovering production performance in a bentonite plant. Theoretically, this study contributes a structured cause-effect model linking preparation, discipline, compactness, and cleanliness to implementation consistency and production effectiveness. Practically, plant managers are provided a field-tested, quantitatively validated framework for systematic improvement of production operations.
The Elusive Hedge: Crypto Correlation Dynamics in Global Stock/Index Bull/Bear Markets Arief Rachmansyah; Nugraha Nugraha
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.v8i2.351

Abstract

Background: The integration of cryptocurrencies into regulated investment channels has intensified the need to test whether their diversification value survives market stress. Objective: This study evaluates regime-dependent cryptocurrency–equity correlations at index and individual-stock levels across seven developed and emerging markets. Methods: Weekly returns comprise 522 Bitcoin observations, 490 Ethereum observations, seven national indices, and 250 constituent stocks. A 20% directional-change algorithm identifies all bullish and bearish episodes. Pearson correlations are complemented by Spearman coefficients, Fisher r-to-z tests, and 10,000 paired circular-block bootstrap replications. Results: All 14 index–cryptocurrency and 500 stock–cryptocurrency correlations are below |0.40| in bullish regimes. Robust regime changes occur in 3/14 index pairs and 74/500 stock pairs; 71 stock correlations are higher in bearish regimes and three are lower. The index evidence is concentrated in Bitcoin linkages with Brazil, South Africa, and the United States. Conclusion: Cryptocurrencies are conditional diversifiers rather than universal hedges. Investors and portfolio managers should monitor regime-specific correlations and stress-test crypto exposure instead of relying on static diversification assumptions.
Authenticity, Ethics, and Public Acceptance in AI-Generated Music: An Integrative Review Ahmad Budi Sulistioyuwono; Umi Narimawati; Bobi 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.v8i2.356

Abstract

Background: The rapid advancement of artificial intelligence (AI) in music creation has intensified debates regarding artistic authenticity, ethical risks, and the legitimacy of algorithmically generated works within the global creative ecosystem. Objective: This study aims to map how current literature conceptualizes authenticity in AI-generated music, identify key ethical risks, and examine the interrelationship between authenticity perceptions, ethical legitimacy, and public acceptance. Methods: An integrative literature review was conducted following Snyder guidelines, analyzing publications from 2020–2025 sourced from Scopus, Google Scholar, and ScienceDirect. A total of 20 primary sources were selected based on relevance to three predetermined themes: authenticity, ethical risks, and public acceptance. Thematic analysis was applied to synthesize arguments across these themes. Results: Findings reveal that authenticity concerns center on emotional depth, creative originality, and listener perception bias against AI-labeled works. The main ethical risks include copyright infringement through unauthorized dataset use, ambiguous authorship attribution, unfair compensation structures, disruption of creative labor markets, cultural bias in training datasets, and insufficient transparency in generative processes. These issues directly affect how audiences and industry stakeholders evaluate the legitimacy and acceptance of AI-generated music. Conclusion: Public acceptance of AI-generated music depends on addressing authenticity challenges and ensuring ethical, accountable practices. This study contributes a conceptual synthesis linking perceived authenticity, ethical legitimacy, and public acceptance, emphasizing the need for regulatory frameworks that enable AI to complement rather than displace human creativity.
Training, Self-Efficacy, and Work Motivation: A Conceptual Model of Employee Performance Endang Pujiastuti
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.v8i2.361

Abstract

Background: The background shows that training does not always result in improved performance if it is not accompanied by supporting psychological mechanisms, so a more integrative framework is needed to understand the relationship between variables. Objective: This study aims to develop a conceptual model that explains the contribution of training and development and self-efficacy to employee performance through work motivation mediation. Methods: This study uses the library research method by examining academic literature, journal articles, and relevant scientific publications in the last ten years to identify consistent theoretical patterns and empirical findings. Results: The results of the synthesis show that training and development function as a job resource that strengthens competence, job readiness, and perception of organizational support, while self-efficacy acts as a personal resource that increases self-confidence, perseverance, and achievement orientation. Both resources encourage work motivation as a key psychological mechanism that translates capacity building and self-confidence into optimal work behavior and higher performance. The integration of Social Cognitive Theory and Job Demands–Resources Model in this model provides a more comprehensive explanation of the psychological pathway of HR development interventions. Conclusion: In practical terms, these findings confirm the importance of training design that focuses not only on technical skills, but also on strengthening self-efficacy and work motivation to have a more effective impact on performance.
Digital Transformation Pressure, Techno-Stress, and Creative Performance: The Moderating Role of Digital Leadership Wawat Hermawati; Mahfud Mahfud; Bagas Taqwa; Evy Oktaviani Fauzi Astuti
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.v8i2.362

Abstract

Background: Digital transformation has become a strategic imperative for organizations operating in volatile and uncertain environments. However, this transformation simultaneously generates significant psychological demands on employees, particularly in the form of techno-stress. While prior research has examined digital transformation and employee outcomes separately, limited attention has been given to the mechanism through which digital transformation pressure impairs employee creative performance, and whether digital leadership can serve as a protective moderating factor. Objective: Drawing on Conservation of Resources (COR) Theory, this quantitative study examines the mediating role of techno-stress in the relationship between digital transformation pressure and employee creative performance, and the moderating role of digital leadership.    Methods: We collected data from 385 employees across private-sector organizations in West Java, Indonesia, via a two-wave online survey. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used for hypothesis testing. Results: Findings confirm that: (1) digital transformation pressure positively predicts techno-stress; (2) techno-stress negatively affects creative performance; (3) techno-stress fully mediates the relationship between digital transformation pressure and creative performance; and (4) digital leadership significantly moderates the indirect effect, attenuating the negative impact of techno-stress on creative performance. Conclusion: This study provides empirical evidence that digital leadership serves as a critical organizational resource that mitigates the negative impact of digital transformation pressure on employee creative performance through techno-stress. The findings highlight the importance of strengthening digital leadership competencies to sustain employee creativity during digital transformation while extending the application of Conservation of Resources (COR) Theory in the context of a rapidly digitalizing developing economy.
Socio-Economic Determinants of Poverty in Southwest Papua Province: A Panel Data Analysis Using Fixed Effects Model (2014–2023) Elina R Situmorang; Obadja A. Fenetiruma; La Ode Alisyah; Sufia Sifra Asrouw
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.v8i2.171

Abstract

Background: The poverty rate is one of the key indicators used to assess the welfare of communities within a region, as poverty issues are influenced by both social and economic factors. Objective: This study aims to examine poverty levels in Southwest Papua Province and analyze the effects of socio-economic factors on poverty levels in Southwest Papua Province. Methods: The data used consist of panel data covering the period from 2014 to 2023, including several regencies/cities in Southwest Papua Province. The analytical method employed is panel data regression using the Fixed Effects Model (FEM), which was selected based on model selection tests conducted using Stata 17 software. Results: The results indicate that the poverty rate in Southwest Papua Province is considerably higher than the national average, with a gap of approximately 7.51 percentage points in 2023. Based on the Fixed Effects Model with Cluster-Robust Standard Errors (R² = 0.8783; n = 60; F-prob = 0.0002), Average Years of Schooling (β = −3.345; p = 0.025) and Per Capita Expenditure (β = −0.001; p = 0.037) have negative and statistically significant effects on poverty rates, while Total Population, Open Unemployment Rate, and the Construction Cost Index have positive but statistically insignificant effects. Conclusion: These findings imply that local government policies aimed at improving the quality of education and enhancing people’s purchasing power may serve as effective strategies for reducing poverty rates. Additionally, efforts to control the unemployment rate and account for construction cost factors should be considered in economic development planning in Southwest Papua Province.
Internal Control and Financial Reporting Quality in Banking: A Conceptual Synthesis Erik Kartiko; Mochamad Romdhon
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.v8i2.239

Abstract

Background: Internal control over financial reporting plays a critical role in determining the overall quality of financial statements, especially in banks under high regulatory pressure and using forward-looking accounting standards and complex financial instruments like IFRS 9. Despite a voluminous literature on the subject, concepts of internal control mechanisms remain fragmented and lack conceptual integration in relation to financial reporting outcomes. Objective: This study aims to explore internal control over financial reporting as a tool to improve the quality of financial reports in the banking sector and to provide an integrated conceptual framework on the relationship between governance mechanisms, effectiveness of internal control and reporting quality. Methods: The study uses a structured analytical approach based on a structured empirical literature synthesis. This research explores the banking context by reviewing and integrating 13 relevant empirical studies exploring the interaction between governance structures, internal control systems, and indicators of financial reporting quality. Results: The outcomes suggest that efficient internal control systems substantially increase financial reporting quality through reduced opportunistic behavior, improved transparency, and intensified adherence to accounting standards.  Audit committees and board independence, as governance mechanisms, strengthen the effectiveness of internal controls. Conclusion: The results of the study reveal that internal control over financial reporting and governance mechanisms are complementary solutions that jointly lead to superior quality of financial reporting, thus forming a cohesive model to ensure transparency and accountability in the banking sector.
Storytelling Branding as a Moderator of Personal Branding on Personal Image: Evidence from YouTube Content Creators Mohamad Hadi Prasetyo
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.v8i2.268

Abstract

Background: YouTube has transformed content creators into personal brands competing to establish credible and distinctive images. However, the effectiveness of personal branding may depend on how creators communicate their identities through storytelling. Objective: This study analyzes the moderating role of storytelling branding in the relationship between personal branding and the personal image of YouTube content creators. Methods: This quantitative explanatory study surveyed 256 Indonesian YouTube users selected through purposive sampling. Data were collected using an online questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. Results: Personal branding significantly and positively influenced personal image (β = 0.533; t = 7.987; p < 0.001). Storytelling branding also had a significant positive effect on personal image (β = 0.342; t = 4.905; p < 0.001). Furthermore, storytelling branding significantly strengthened the relationship between personal branding and personal image (β = 0.114; t = 2.207; p = 0.027). Conclusion: Consistent personal branding enhances content creators’ personal images, while authentic, emotionally engaging, and coherent storytelling strengthens this effect. YouTube content creators should therefore integrate strategic storytelling into their personal branding practices.
From Financial Literacy to Fintech Adoption: Trust as a Mediating Mechanism in an Extended TAM–TPB Framework Hera Laxmi Devi Septiani; Irfan Nabhani; Nurul Qurrota A’ini
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.v8i2.279

Abstract

Background: The rapid growth of financial technology has transformed access to financial services in Indonesia, promoting greater financial inclusion. However, concerns about trust, security, financial literacy, and ease of use continue to influence user adoption. This study investigates the effects of financial literacy, trust, and perceived ease of use on fintech adoption intention by integrating the Technology Acceptance Model (TAM) and Theory of Planned Behaviour (TPB). Objective: This research seeks to delineate the antecedents of fintech adoption intent in Indonesia by enriching the TAM–TPB architecture with financial literacy, trust, and perceived ease of use constructs, while probing the intermediary function of trust. Methods: Primary data were gathered from 315 Indonesian fintech users via a structured survey instrument. Results: The analysis revealed that financial literacy exerts favorable effects on trust, perceived ease of use, and adoption intention. Trust emerged as a consequential intermediary amplifying the pathway from financial literacy to usage intent. Additionally, PEOU was directly related to ITU without mediating the connection between FL and ITU. Trust was an important factor in ITU, specifically in developing markets where users had security concerns. The most effective method used by fintech providers to build trust was to offer open and safe platforms, as well as to enhance FL in increasing ITU. Conclusion: This work enriches the technology adoption scholarship by augmenting TAM and TPB with financial knowledge, provider confidence, and usability dimensions, offering actionable guidance for regulators and platform operators in emerging markets.
The Influence of Perceived Ease of Use, Perceived Security, Perceived Behavioral Control, and Behavioral Nudges on Digital Payment Adoption in Jakarta Elsa Imelda; Rousilita Suhendah; Ivan Kanel; Sri Sundari; Kartini Kartini
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.v8i3.282

Abstract

Background: Indonesia’s expanding digital-payment ecosystem has increased the availability of e-wallets, mobile banking, and QRIS, yet adoption remains shaped by users’ assessments of convenience, safety, capability, and provider-led prompts. Objective: This study investigates how perceived ease of use, perceived security, perceived behavioral control, and behavioral nudges relate to digital payment adoption among users in Jakarta. Methods: A quantitative cross-sectional survey was administered to 249 eligible digital-payment users selected through purposive sampling. The model was estimated using PLS-SEM in SmartPLS 4. Results: All proposed relationships were positive and statistically significant: perceived ease of use (β = 0.312, p < .001), perceived security (β = 0.276, p < .001), perceived behavioral control (β = 0.298, p < .001), and behavioral nudges (β = 0.214, p = .001). The predictors jointly explained 87.4% of the variance in adoption. Conclusion: Adoption in Jakarta is associated with both technology evaluations and behavioral conditions. Providers should make services intuitive, communicate security safeguards clearly, strengthen users’ confidence, and apply transparent, non-coercive nudges.