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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 309 Documents
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Kompensasi Terkait Kinerja Karyawan, Manajemen Kinerja, dan Manajemen Talenta: Mediasi Kepuasan Kerja di Industri Layanan Inspeksi dan Sertifikasi Muhammad Luthfi Fadillah; Fariz Fariz
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.v8i2.359

Abstract

Latar belakang: Perusahaan layanan inspeksi dan sertifikasi sangat bergantung pada kualitas tenaga kerja mereka, karena akurasi teknis, kepatuhan terhadap standar, dan layanan yang cepat merupakan faktor penting untuk menjaga kredibilitas organisasi. Menurut data survei keterlibatan karyawan, meskipun tingkat keterlibatan karyawan meningkat, beberapa atribut manajemen SDM seperti kompensasi, manajemen kinerja, dan manajemen talenta justru menurun. Kondisi ini menunjukkan adanya kesenjangan antara kebijakan SDM dan karier karyawan,  Hal ini memengaruhi kepuasan kerja dan kinerja karyawan. Tujuan: Studi ini bertujuan menganalisis dampak kepuasan kerja, manajemen kinerja, dan manajemen talenta terhadap kinerja karyawan dengan menggunakan kepuasan kerja sebagai parameter. Metode: Studi ini menggunakan pendekatan kuantitatif, desain studi deskriptif, dan teknik sampling acak berstrata proporsional. Data dikumpulkan melalui kuesioner yang didistribusikan kepada 255 karyawan dan dianalisis menggunakan pemodelan persamaan struktural (PLS-SEM). Hasil:  Hasil menunjukkan bahwa kompensasi, manajemen kinerja, dan manajemen talenta memiliki dampak positif dan signifikan terhadap kepuasan kerja. Selain itu, ketiga variabel ini memiliki dampak positif dan signifikan terhadap kinerja karyawan. Kepuasan kerja telah terbukti bertindak sebagai mediator parsial dalam hubungan antara kompensasi, manajemen kinerja, manajemen talenta, dan kinerja karyawan. Di antara ketiga variabel ini, manajemen talenta memiliki dampak paling langsung terhadap kinerja karyawan. Hasil ini menunjukkan bahwa praktik manajemen SDM yang efektif meningkatkan kepuasan kerja dan berkontribusi pada peningkatan kinerja karyawan. Kesimpulan: Perusahaan harus mengintegrasikan sistem kompensasi, manajemen kinerja, dan pengembangan talenta untuk mendukung evaluasi peningkatan kinerja dan layanan sertifikasi.
Analysis of the Effect of Public Accounting Firm Reputation, Profitability, Institutional Ownership, and Audit Committee on Audit Report Lag on the Indonesia Stock Exchange Reni Dwi Widyastuti; Wilda Sari; Rizky Fahrul Yahya; Febriati Febriati
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.v8i3.360

Abstract

Background: Audit Report Lag reflects the timeliness of audited financial information and may affect the relevance of financial statements for investors and other stakeholders. Several firm and governance characteristics may influence the duration of audit completion. Objective: This study examines the effect of Public Accounting Firm (KAP) reputation, profitability, institutional ownership, and audit committee on Audit Report Lag in Consumer Services Sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Methods: This study employs a quantitative approach using secondary data obtained from companies’ annual reports and audited financial statements. The sample was selected using purposive sampling based on predetermined criteria. From 96 companies, 480 firm-year observations were initially obtained. After excluding observations with missing values and extreme outliers, 345 firm-year observations were used for multiple linear regression analysis. Results: The results show that KAP reputation, profitability, institutional ownership, and audit committee each have a negative and significant effect on Audit Report Lag. Specifically, the regression coefficients are −16.247 (p<0.001), −36.443 (p<0.001), −15.622 (p=0.003), and −13.494 (p<0.001), respectively. Conclusion: KAP reputation, profitability, institutional ownership, and audit committee effectiveness contribute to reducing Audit Report Lag. These findings indicate that audit firm capacity, favorable financial performance, stronger institutional monitoring, and effective audit committee oversight can support more timely completion of the audit process and publication of audited financial statements.
Unlocking Organizational Sustainability in Schools: The Role of Human Resource Competence, Workplace Spirituality, and Sustainable Leadership Yuliana Sri Purbiyati; Lusy Lusy
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.v8i3.369

Abstract

Background: Schools face challenges in maintaining organizational sustainability amid changing educational demands, technology, and community needs. Human resource competence, workplace spirituality, and sustainable leadership are important factors that may support school organizational sustainability. However, their interrelationships in secondary education remain insufficiently explored Objective: This study aims to examine the direct influence of human resource competency (HRC) on organizational sustainability (OS), sustainable leadership (SL) on organizational sustainability (OS), HRC on workplace spirituality (WPS), WPS having a significant influence on sustainable leadership (SL), and the indirect influence of HRC on organizational sustainability (OS) through WPS. Methods: This study employed a quantitative methodology. A total of 106 questionnaire responses were collected from questionnaires distributed to principal assistant departments in 25 high schools and vocational high schools across the Diocese of Surabaya. The sample was determined using a census approach, meaning all departments, particularly those assisting the principal, were included in the sample. The data were processed using Structural Equation Modeling (SEM) with the SmartPLS program. Results: The results indicate that HRC does not have a direct and significant influence on OS, but it does have a significant influence on WPS. WPS is shown to have a significant influence on SL, and WPS has a significant influence on OS. WPS was not effective as a sole mediator of the effect of HRC on OS. Conclusion: Several studies on this topic suggest further research with other variables. The results provide empirical evidence and managerial implications that each variable should be considered to further improve OS.
Green Economy Implementation in Global Supply Chains: An Islamic Economic Perspective on the Prohibition of Israf through Apple's Carbon Neutrality Strategy Faridah Irmayanthy; Abdul Aziz; Dewi Fatmasari
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.v8i2.372

Abstract

Background: Climate change has accelerated the transition toward a green economy, yet sustainable supply chain practices remain dominated by technocratic approaches with limited integration of Islamic ethical principles. Objective: This study examines Apple Inc.’s carbon neutrality policy within its global supply chain from an Islamic economic perspective, particularly the prohibition of Israf (waste), while integrating green economy and Islamic ethical approaches to corporate sustainability. Methods: A descriptive qualitative approach was employed through a systematic literature review and conceptual analysis. Data were obtained from peer-reviewed articles indexed in Scopus and Web of Science (2015–2025), corporate sustainability reports, international organization documents, and Islamic economic literature. Results: Apple’s sustainability practices include renewable energy adoption, production and logistics efficiency, recycled materials, and circular economy principles. These initiatives support greenhouse gas emission reduction and align with Islamic principles prohibiting Israf and fasad fi al-ard by promoting resource efficiency and environmental stewardship. However, rapid product innovation cycles may encourage excessive consumption and electronic waste, creating tensions with Islamic sustainability values. Conclusion: Integrating green economy principles with Islamic ethics provides a more holistic sustainability framework emphasizing efficiency, environmental responsibility, justice, Tawazun, and intergenerational responsibility. This study contributes an Islamic ethical perspective to green supply chain management.
Efisiensi Portofolio sebagai Mekanisme Mediasi antara Return Joint Venture dan Kinerja Perusahaan pada PLN Group TB Satya Prawirakusumah; Fajra Octrina
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.v8i2.389

Abstract

Latar belakang: PT PLN (Persero) mengembangkan investasi melalui entitas joint venture dan asosiasi untuk mendukung ekspansi bisnis, pengembangan pembangkit listrik, transisi energi, serta efisiensi kebutuhan modal. Namun, pertumbuhan portofolio tersebut perlu dievaluasi lebih lanjut untuk mengetahui apakah return yang dihasilkan benar-benar berkontribusi terhadap kinerja perusahaan setelah mempertimbangkan risiko. Tujuan: Penelitian ini bertujuan untuk menguji apakah efisiensi portofolio berbasis Accounting Return memediasi hubungan antara Accounting Return dan kinerja perusahaan, serta apakah efisiensi portofolio berbasis Cash Return memediasi hubungan antara Cash Return dan kinerja perusahaan. Metode: Penelitian ini menggunakan pendekatan kuantitatif dengan data panel 22 entitas joint venture dan asosiasi PLN Group selama periode 2019–2024. Metode analisis meliputi statistik deskriptif, efficient frontier, regresi data panel, serta pengujian mediasi menggunakan Sobel test dan bootstrap indirect effect. Hasil: Hasil penelitian menunjukkan bahwa efisiensi portofolio berbasis Accounting Return berperan dalam memediasi hubungan antara Accounting Return dan kinerja perusahaan. Sebaliknya, efisiensi portofolio berbasis Cash Return belum terbukti memediasi hubungan antara Cash Return dan kinerja perusahaan. Hasil efficient frontier juga menunjukkan bahwa portofolio berbasis Accounting Return memiliki efisiensi risiko–return yang lebih kuat dibandingkan portofolio berbasis Cash Return. Kesimpulan: Penelitian ini menyimpulkan bahwa Accounting Return menjadi dasar evaluasi yang lebih kuat dalam menilai kualitas kontribusi portofolio joint venture dan asosiasi dibandingkan Cash Return. Oleh karena itu, evaluasi portofolio tidak cukup hanya berfokus pada dividen kas, tetapi juga perlu mempertimbangkan laba yang diakui, risiko historis, dan efisiensi risk-adjusted return.
Double Burden of Professional and Domestic Roles: Work-Family Conflict, Workload, and Job Stress as Predictors of Performance among Female Healthcare Workers in Hospitals Rina Masruroh; Deri Prayudi; Aris Budiman; Winda Oktaviani; Dini Alviani
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.v8i3.396

Abstract

Background: Female healthcare workers in Indonesia face dual demands from professional and domestic roles, which may affect their work performance. Objective: This study examines the simultaneous and partial effects of work-family conflict (WFC), workload, and work stress on the performance of female healthcare workers, drawing on Role Conflict Theory, Conservation of Resources Theory, and Job Demands-Resources Theory. Methods: A quantitative cross-sectional survey was conducted among 130 female healthcare workers in hospitals in Kuningan Regency, West Java, selected through purposive sampling. Data were collected using a seven-point Likert-scale questionnaire and analyzed using multiple linear regression. Results: WFC and work stress had positive and significant effects on performance, with coefficients of 0.374 (p=0.014) and 0.146 (p=0.022), respectively. In contrast, workload had a negative and significant effect (B=−0.397; p=0.001) and was the strongest predictor based on its standardized coefficient (β=−0.298). Simultaneously, WFC, workload, and work stress significantly affected performance (F=22.687; p<0.001), explaining 35.1% of its variance (R²=0.351). Conclusion: The findings indicate that work pressure does not uniformly impair performance in the collectivist Indonesian context. WFC and work stress may function as performance-enhancing factors when supported by adaptive and professional conditions, whereas workload remains a critical constraint requiring organizational intervention. These findings highlight the importance of culturally sensitive human resource policies that prioritize workload management while providing appropriate support for female healthcare workers.
Service Quality, Customer Experience, and Customer Loyalty in the B2B Heavy Equipment Industry: Evidence from PT Hexindo Adiperkasa Tbk Azmi Rasyid; Riski Taufik Hidayah
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.v8i3.399

Abstract

Background: Intensifying competition in the heavy equipment industry--driven by the expansion of Chinese brands such as Sany and XCMG--has led to declining market share for PT Hexindo Adiperkasa Tbk (HAP), the sole distributor of Hitachi Construction Machinery in Indonesia. In this context, understanding the determinants of customer loyalty in business-to-business (B2B) settings becomes strategically critical. Objective: This study analyzes the influence of service quality (SQ) and customer experience (CE) on customer loyalty (CL), with brand image (BI), customer satisfaction (CS), and perceived value (PV) as mediating variables in the B2B heavy equipment industry. Methods: A quantitative descriptive-causal approach was applied. Data were collected from 150 existing customers of PT HAP Jakarta Branch via structured online questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Results: Service quality significantly influences brand image, customer satisfaction, customer loyalty, and perceived value. Perceived value is the only variable with a direct significant effect on customer loyalty, whereas customer experience, brand image, and customer satisfaction do not directly drive loyalty in this context. All sixteen mediation hypotheses were rejected. Conclusion: In B2B heavy equipment markets, service quality enhances loyalty primarily through perceived value rather than emotional or satisfaction pathways, underscoring the need for HAP to strengthen functional value delivery and streamline purchasing procedures.
Developing an Integrated Historical and Predictive Customer Profitability Model for Customer Acquisition in the Banking Industry Rudianto Suryo Binantoro; Syamsul Ma’arif; Linda Karlina Sari; Zenal Asikin
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.v8i3.409

Abstract

Background: Banking customer acquisition is often assessed using volume-based indicators, which may encourage growth without adequately considering customer profitability. Although Customer Profitability Analysis (CPA) provides a more comprehensive basis for evaluating customer economic value, its application in banking remains fragmented and predominantly historical, limiting its use in acquisition decision-making. Objective: This study aims to develop an integrated historical and predictive Customer Profitability Analysis model to support value-based customer acquisition decisions in the banking sector. Methods: A qualitative approach was employed using Soft Systems Methodology (SSM) and a comparative case study of two national commercial banks. Data were collected through document analysis and stakeholder insights, focusing on three critical acquisition stages: prospect identification and qualification, needs analysis and solution design, and proposal presentation and negotiation. Results: The findings indicate that CPA implementation remains partial and is constrained by the absence of standardized profitability frameworks, limited predictive capabilities, fragmented data integration, and silo-based decision-making. These limitations result in suboptimal customer acquisition and package-deal decisions. The study therefore develops an integrated conceptual model combining historical and predictive CPA, supported by real-time profitability simulation and cross-functional integration. Conclusion: Integrating historical and predictive CPA into the customer acquisition process can strengthen data-driven, value-oriented decision-making. The proposed model contributes a corporate-level CPA framework, a profitability-based approach for evaluating package deals, and a customer profitability mapping mechanism for acquisition prioritization, supporting more sustainable growth and improved customer portfolio quality.
When Technology is Not Enough: Understanding Employee Trust Formation Through Digital HR Practices and Inclusion Climate Luki Rita Mayawati; Suharnomo Suharnomo; Ahyar Yuniawan
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.v8i3.418

Abstract

Background: Despite increasing organizational investment in electronic human resource management (EHRM), technological advancement does not necessarily translate into stronger employee trust. This challenge is particularly relevant in multicultural workplaces, where employees’ perceptions of fairness, support, and inclusion may shape how digital HR practices are experienced and interpreted. Objective: This study examines employee trust formation in digitally mediated multicultural organizations by positioning electronic human resource management (EHRM) as an enabling organizational condition. It investigates how perceived organizational support (POS), perceived organizational justice (POJ), EHRM, and inclusion climate (IC) jointly shape employee trust and examines the mediating roles of EHRM and inclusion climate. Methods: Cross-sectional survey data were collected from 477 academic and administrative employees across international schools in Indonesia and analyzed using partial least squares structural equation modelling (PLS-SEM). Results: POS and POJ were positively associated with EHRM and inclusion climate (p < 0.001). Both inclusion climate (β = 0.260, p < 0.001) and EHRM (β = 0.192, p < 0.001) were positively associated with employee trust, with inclusion climate demonstrating the stronger relationship. EHRM also positively predicted inclusion climate (β = 0.276, p < 0.001). All proposed indirect and serial mediation pathways were significant (p < 0.001), indicating that organizational support and justice are associated with employee trust through complementary digital and social pathways. Conclusion: This study contributes to the HRM literature by advancing an employee-centered understanding of trust formation in digital workplaces. It shows that the effectiveness of EHRM depends on the broader organizational context within which employees experience and interpret HR practices, highlighting the complementary roles of digital systems and inclusive workplace experiences in shaping trust.
Study on the Application of Markowitz’s Portfolio Selection Theory in Upstream Oil and Gas Investment Decision Irvan Novikri; Noer Azam Achsani; Roy H.M. Sembel; Tony Irawan; Tubagus Haryono
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.v8i2.276

Abstract

Background: … Objective: Modern portfolio theory aims to maximize investment returns while managing the amount of risk taken, represented by variance, across different investment options. By regularly monitoring and adjusting their portfolio, investors can better align their investments with their specific financial goals and objectives. This theory emphasizes the importance of both selecting diverse investments and understanding the risks involved to achieve the best possible financial outcomes. Methods: The basic idea of portfolio theory is that the overall risk of a group of investments (or portfolio) depends on not just the risk of each individual investment but also how those investments interact with each other, known as their covariance or correlation. Having a mix of different risky assets can help manage risk because while some investments may increase in value, others might decrease, balancing out the overall effect. This process of combining different assets is called diversification, and it helps reduce the chance of significant losses in the portfolio. Results: Understanding the relationships between different investment projects can create additional benefits in managing risk. For example, if two projects are negatively correlated, meaning that when one succeeds, the other tends to fail, this can help reduce the chance of losing money on both projects at the same time. If projects are independent, diversifying investments can spread risk effectively, but if they are negatively correlated, it provides an even better safety net, potentially lowering the risk of total loss to almost nothing. Conclusion: To estimate how much the returns of assets in a portfolio might vary, portfolio managers look at the past performance of those assets since future performance is uncertain and cannot be predicted. The goal of diversifying a portfolio is to manage risk and build wealth over time, so understanding how assets behaved in different conditions helps in making informed investment decisions. This historical data serves as a useful guide to assess potential future variability and manage the risks associated with investments.

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