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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 266 Documents
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The Impact of Social Media Marketing Activities on Brand Awareness and Sales Performance of Small and Medium Enterprises: Evidence from Indonesia Ahmad Kamaludin; Ikhsan Nendi
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.v8i2.363

Abstract

Background: The rapid proliferation of social media platforms has fundamentally transformed the marketing landscape for Small and Medium Enterprises (SMEs) in Indonesia, creating both opportunities and challenges in brand building and revenue generation. Objective: This study examines how five social media marketing activity (SMMA) dimensions (content quality, posting frequency, influencer collaboration, community interaction, and platform selection) shape brand awareness, and how brand awareness converts into sales performance through brand trust. Methods: This study employed a qualitative design. Twenty SME owners and managers were purposively selected across five Indonesian provinces (West Java, DKI Jakarta, East Java, Yogyakarta, and Bali) and five sectors. Semi-structured interviews of 45–90 minutes were conducted over sixteen weeks and triangulated with document analysis of 20 business accounts and five field observations. Transcripts were coded in NVivo 12 Pro using Braun and Clarke’s six-phase reflexive thematic analysis, followed by axial and selective coding and member checking with eight participants. Results: The findings indicate that consistent and targeted social media marketing activities significantly enhance brand visibility, consumer engagement, and sales conversion. Instagram and TikTok emerged as the most impactful platforms, while content quality, posting frequency, and micro-influencer collaboration were the decisive success factors. Brand trust, rather than recognition alone, converted awareness into revenue. Conclusion: This study contributes theoretical and practical insights into the SMMA–brand awareness–sales performance nexus within emerging economy contexts, offering actionable implications for SME owners, policymakers, and digital marketing practitioners in Indonesia.
Cash Flow Projection Analysis of a Defined Benefit Pension Fund Under Membership Freezing Conditions in Indonesia Kristiani Tri Lestari; Zaäfri Ananto Husodo
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.v8i2.365

Abstract

Background: Defined Benefit Pension Funds (DPPK PPMP) in Indonesia face funding sustainability risks as frozen membership reduces contribution inflows while long-term pension obligations persist. Objective: This study evaluates the long-term cash flow sustainability of DPPK PPMP with frozen membership, identifies key funding determinants and deficit points, and proposes mitigation strategies. Methods: A descriptive-analytical quantitative approach was applied to 18 DPPK PPMP with frozen membership using financial statements, actuarial reports, and OJK audit results from 2023–2025. Cash flows were projected through 2062 under fixed actuarial assumptions and no new participants or operational costs. Funding ratios, net cash flows, and heatmaps were analyzed. Results: Pension Funds F and P entered negative cash flow in 2027, while B, C, L, and O maintained funding ratios above 100% through 2062. Participants aged 56–75 represented 65% of membership, with retirees reaching 95% in some funds. Only four funds remained financially resilient, while the remainder faced high to very high funding risk. Sustainability was mainly determined by initial asset adequacy, participant demographics, and investment returns. Conclusion: Most DPPK PPMP with frozen membership face long-term funding deficits. Regular cash flow projections, strengthened Asset Liability Management, and funding recovery plans are essential to ensure sustainable pension payments.
Work Method and SLA Performance in Procurement and Contract Operations: Evidence from Indonesia’s Upstream Oil and Gas Industry Rida Elfreda Agustiana; Akbar Adhi Utama
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.v8i2.370

Abstract

Background: Following organizational restructuring, Procurement and Contract Management (PCM) functions across Subholding entities in Indonesia’s upstream oil and gas sector show variation in Service Level Agreement (SLA) achievement linked to differences in work method, personnel allocation, and coordination practices; external factors such as regulatory requirements and digital system transformation may further shape these outcomes. Objective: This study analyzes SLA performance variation across Subholding entities and examines how work method, personnel allocation, and coordination influence procurement and contract management performance, extending operations-management literature on work specialization beyond single-sector confirmation toward context-specific evidence from a regulated, project-based industry. Methods: Using a convergent parallel mixed-method design (Creswell & Plano Clark, 2018), quantitative data from six Subholding entities (2024) were analyzed together with qualitative data from interviews and FGDs; the two strands were collected concurrently and merged during interpretation to provide complementary explanatory depth. Results: Split work methods achieved 45% faster SLA completion than end-to-end methods. Contract Assignment Ratio showed a weak negative but statistically insignificant correlation with SLA Compliance (Pearson r = -0.251, p = 0.631; n = 6), indicating limited statistical power from only six regional observations and suggesting that process coordination, execution quality, and capability differences, rather than personnel volume alone, more strongly explain SLA variation. Conclusion: Split work methods improve SLA performance through role specialization and coordination, while personnel allocation alone does not determine outcomes. Findings offer practical guidance for procurement governance, SLA monitoring, and capability development; generalization beyond a single industrial sector and a small regional sample remains limited.
Drivers of Green Purchase Behavior Among Female Gen Z in Jabodetabek, Indonesia: The Roles of Eco-Labeling, Green Brand Image, Environmental Marketing, and Sustainability Influencers Kuspuji Catur Bagus Wicaksono
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.v8i2.373

Abstract

Background: Jabodetabek, Indonesia's largest metropolitan area, faces critical environmental challenges alongside rapid digital adoption among Generation Z. Objective: This study investigates determinants of green purchase behavior among 220 female Gen Z consumers (aged 18-25) using an extended Theory of Planned Behavior framework. Methods: Employing PLS-SEM via SmartPLS 4.0, data were collected from 220 female Gen Z respondents (aged 18-25) in Jabodetabek using stratified sampling across five constituent areas. Female Gen Z was selected as the focal demographic due to their disproportionate influence on household purchasing decisions and higher engagement with sustainability discourses in urban Indonesia. The study analyzes the effects of eco-labeling, green brand image, environmental marketing, and sustainability influencers on green purchase behavior. Results: Results show all four constructs significantly predict green purchase behavior (p < 0.001), with eco-labeling demonstrating the strongest effect (β = 0.352, p < 0.001), followed by sustainability influencers (β = 0.342), environmental marketing (β = 0.341), and green brand image (β = 0.328). The model explains 64.3% of variance in green purchase behavior (R2 = 0.643, Q2 = 0.412). Eco-labeling exhibits the largest effect size (f2 = 0.142), followed by sustainability influencers (f2 = 0.138). The moderation effect of sustainability influencers on the environmental marketing-green purchase behavior relationship is also significant (beta = 0.118, p < 0.01). Model fit indices indicate acceptable fit (SRMR = 0.062). Conclusion: These findings provide context-specific insights for policymakers and marketers in urban Indonesia to leverage eco-certifications and sustainability influencers for promoting sustainable consumption.
Beyond Profit: Institutional Entrepreneurship and Social Value Creation in Village-Owned Enterprises Desti Fitriani; Amirul Shah Md. Shahbudin
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.v8i2.381

Abstract

Background: The sustainability of Village-Owned Enterprises (BUMDes) remains a challenge, with many still dependent on government support. Previous studies have focused mainly on success and failure factors, while limited attention has been given to how sustainable BUMDes develop over time. Objective: Drawing on the institutional entrepreneurship perspective, this study examines how a village head initiated organizational transformation and how such transformation contributed to the sustainability of a BUMDes in Indonesia. Methods: This qualitative single-case study examined a BUMDes in a rural tourism destination in eastern Indonesia, selected for its financial growth and community programmes. Data were collected through interviews with five key informants, field observations, and document analysis, then analysed thematically through coding, theme development, and source triangulation. Results: The findings reveal that organizational transformation began with the reframing of the BUMDes’ purpose, followed by the mobilization of community resources and the reconfiguration of governance practices that supported organizational growth. More importantly, the study finds that social value creation served as a critical mechanism linking institutional entrepreneurship and organizational sustainability. Through expanding financial inclusion, creating employment opportunities, supporting local entrepreneurship, and implementing community welfare initiatives, the transformed BUMDes generated benefits that strengthened community support and sustained organizational development over time. Conclusion: This study contributes to the literature by extending institutional entrepreneurship research beyond organizational change and highlighting the role of social value creation in sustaining community-based enterprises. The findings also provide practical insights for policymakers and village leaders seeking to strengthen the long-term sustainability of village enterprises.
Governance Pressure or Financial Performance? Debt Policy as a Moderator of ESG Disclosure in Indonesian Manufacturing Firms MF Christiningrum; Aloysius Harry Mukti; Evy Roslita; Tiwi Herninta; Albert Budiyanto
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.v8i2.407

Abstract

Background: ESG disclosure has become a central instrument of corporate accountability, yet reporting practice in emerging markets remains uneven despite the mandate of OJK Regulation No. 51/POJK.03/2017, leaving firm level determinants of disclosure unresolved. Objective: This study examines the determinants of ESG disclosure by analyzing the roles of profitability, institutional ownership, and firm size, and evaluating whether debt policy moderates these relationships. Methods: Using secondary data from manufacturing firms listed on the Indonesia Stock Exchange over the period 2021–2023, this study employs purposive sampling and analyses 108 firm year observations. ESG disclosure is measured by the Sustainability Report Disclosure Index (SRDI) based on the 91 item GRI G4 checklist, and the hypotheses are tested using multiple regression and moderated regression analysis. Results: Profitability has a significant negative effect on ESG disclosure, institutional ownership a positive effect significant at the 5% level, and firm size a positive effect significant only at the 10% level. Debt policy does not significantly moderate any of the three relationships. Ownership based monitoring and firm visibility therefore explain disclosure better than financial performance or capital structure, although governance is proxied here by institutional ownership alone. Conclusion: This study contributes to the ESG literature by providing evidence from an emerging market context and offers insights for regulators, investors, and corporate managers in enhancing sustainability practices. The findings support tighter item level reporting standards under the OJK sustainable finance framework, independent verification of sustainability reports, and stronger institutional investor engagement.

Page 27 of 27 | Total Record : 266

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