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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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The Effect of Liquidity Risk and Insurance Risk on the Profitability of General Insurance Companies in Indonesia Gifari Ahmad Fadhila
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.v8i2.277

Abstract

Background: Indonesian general insurers face liquidity and underwriting risks, while the role of Minimum Risk-Based Capital (MMBR) in profitability remains underexplored. This study investigates the effects of liquidity risk and insurance risk on profitability within an MMBR framework using a composite index of ROA, ROE, and NPM. Objective: This study aims to evaluate how liquidity risk and insurance risk individually and jointly influence the profitability of general insurance companies in Indonesia. Methods: Secondary financial statement data from OJK-registered general insurers covering the period 2017–2024 were analyzed using a quantitative approach. Panel data regression was estimated using three competing models: the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). The optimal model was selected through sequential application of the Chow test, Hausman test, and Lagrange Multiplier test. Results: The empirical findings indicate that liquidity risk does not have a statistically significant effect on profitability, whereas insurance risk shows a significant positive relationship with profitability. When analyzed simultaneously, liquidity risk and insurance risk collectively explain a meaningful proportion of variation in profitability. Descriptive evidence further shows that the sampled insurers generally maintained adequate risk-based capital buffers under the MMBR regime throughout the observation period. Conclusion: The findings underscore the importance of MMBR-based risk governance in enhancing insurance sector performance. While insurance risk contributes positively to profitability through effective underwriting and reserve management, liquidity risk mainly serves as a solvency buffer. Strengthening compliance with MMBR standards can improve financial resilience and support long-term industry sustainability.
The Impact of the Fishery Sector on Economic and Social Welfare in Indonesia: The Moderating Role of Cooperatives in Driving Economic and Social Welfare in Indonesia Panel Barus
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.v8i2.314

Abstract

Background: The fishery sector plays a strategic role in supporting economic growth and social welfare in Indonesia. However, empirical evidence regarding whether cooperatives strengthen the contribution of the fishery sector across regions with different economic structures remains limited. Objective: This study analyzes the impact of the fishery sector on economic growth and income inequality in Indonesia and examines the moderating role of cooperatives while identifying regional heterogeneity between Java and Eastern Indonesia. Methods: This study employs balanced panel data from 34 Indonesian provinces during 2010–2025, comprising 544 observations. The Fixed Effects Model (FEM) is applied to control for province-specific heterogeneity, while the Panel Autoregressive Distributed Lag (Panel ARDL) model and the Generalized Method of Moments (GMM) estimators, including the First-Difference GMM (FD-GMM) and System GMM (Sys-GMM), are used as robustness checks to address dynamic relationships and potential endogeneity issues. Results: Fishery productivity significantly increases Regional Gross Domestic Product (Regional GDP) (β = 0.108, p < 0.01), with a stronger effect observed in Eastern Indonesia (β = 0.173, p < 0.01). Cooperatives significantly enhance the positive contribution of the fishery sector to regional economic performance and income distribution in Eastern Indonesia, whereas their moderating effect is limited in Java. Robustness analyses confirm the consistency and reliability of these findings. Conclusion: The contribution of the fishery sector depends on regional economic structures and institutional support mechanisms. Strengthening cooperative governance, particularly in fishery-dependent regions, is essential for promoting inclusive economic growth and reducing regional inequality.
Attracting Talent: The Role of Employer Prestige in the Green Employee Relation and Job Pursuit Intention Relationship Aloysia Desy Pramusiwi; Debora Wintriarsi Handoko; Daniel Yudistya Wardhana; Niklaus Serafino Setiadi
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.v8i2.319

Abstract

Background: The global job market is increasingly shaped by environmental values and generational expectations. Organizations are compelled to adopt Green Human Resource Management (GHRM) practices, particularly Green Employee Relations (GER), to meet the sustainability-oriented aspirations of Generation Z job seekers. Objective: This study examines the impact of Green Employee Relations practices on undergraduate students’ Job Pursuit Intention, with Employer Prestige acting as a mediating factor. Methods: Using a quantitative, cross-sectional design and Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from students at a private university in Yogyakarta. Results: The findings indicate that while Green Employee Relations does not directly influence Job Pursuit Intention, it significantly affects Employer Prestige, which in turn positively influences Job Pursuit Intention. Consequently, Employer Prestige mediates the relationship between Green Employee Relations and Job Pursuit Intention. These results suggest that sustainability-driven initiatives enhance organizational reputation among environmentally conscious Generation Z job seekers. Conclusion: This study contributes to the literature on green organizational behavior and provides practical insights for employers and higher education institutions. By aligning human resource policies with the global green transition, organizations can improve employer prestige and more effectively attract future talent within a competitive labor market.
Strategy to Increase BPJS Ketenagakerjaan Membership: Integration of TPB and AHP Approaches Mansursyah Mansursyah; Nimmi Zulbainarni; Suhendi Suhendi
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.v8i2.330

Abstract

Background: Social security is a critical component of national social protection systems aimed at ensuring decent living standards. In Indonesia, BPJS Ketenagakerjaan administers five employment social security programs, yet its coverage remains at only 31.3% of the 144.64 million working population as of 2024, indicating a significant coverage gap particularly in the informal sector. Objective: This research aims to formulate a strategy to increase BPJS Ketenagakerjaan membership by integrating individual behavioral perspectives and institutional support. Methods: Using a mixed-methods approach, this study applies the Theory of Planned Behavior (TPB) analyzed through SEM-PLS to examine employee intentions, and the Analytical Hierarchy Process (AHP) to determine policy priorities. The study involved 350 respondents from various employment segments across Indonesia. Results: SEM-PLS results indicate that attitude (path coefficient 0.360) and perceived behavioral control/PBC (0.268) are the main determinants that significantly influence employee intention to participate, while subjective norms also showed significant albeit weaker influence (0.144). Trust and knowledge as moderating variables showed no significant moderating effect. AHP analysis identified that the government regulation criterion has the highest priority weight of 0.321. The strategic priorities are: (1) contribution subsidy from national/regional budgets (0.220), (2) strengthening mandatory membership regulation (0.213), (3) massive education and literacy (0.201), (4) national data integration (0.185), and (5) service digitalization (0.183). Conclusion: The integration of TPB and AHP provides a comprehensive analytical framework that contributes to both behavioral understanding and policy formulation for increasing BPJS Ketenagakerjaan membership towards inclusive universal coverage.
Financial Determinants and Liquidation Prediction of Indonesian Rural Banks: A Multi-Period Logit Analysis I Nengah Arsana; I Made Suardana; Indah Ariffianti; Baiq Ertin Helmida; I Made Murjana
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.v8i2.335

Abstract

Background: The Indonesian Rural Bank (BPR) sector faces increasing liquidation risk, with 81 BPRs/BPRS having been liquidated between 2016 and 2025, driven by stricter capital regulations, including Peraturan Otoritas Jasa Keuangan (POJK) No. 5/POJK.03/2015. However, most existing prediction models remain static and fail to capture the dynamic process of financial deterioration, creating a gap in the development of early warning systems. Objective: This study developed a liquidation prediction model for Indonesian Rural Banks (BPRs) using a multi-period logit approach covering the period from 2013 to 2024. Methods: A matched-pair design was applied, consisting of 67 liquidated banks and 134 healthy banks, resulting in 201 banks and producing 603 observations across three periods (t-1, t-2, and t-3). Results: The model demonstrated strong explanatory power, with a Nagelkerke R² value of 79.1%. Simultaneously, financial ratios significantly influenced liquidation risk. Partially, Equity to Total Assets (ETA), Cash Ratio (CR), Loan to Asset Ratio (LAR), and Net Interest Margin (NIM) reduced the probability of liquidation, whereas Loan to Deposit Ratio (LDR), Cost of Funds (COF), and Non-Performing Loan (NPL) increased it. NPL emerged as the strongest predictor of failure (Wald = 71.463), triggering a chain reaction that reduced liquidity, increased funding costs, compressed profit margins, and weakened capital adequacy. Conclusion: The model achieved an overall accuracy of 90.7%, with 95.5% sensitivity and 81.1% specificity, demonstrating strong performance as an early warning system for predicting BPR liquidation and supporting regulatory risk monitoring.
Extending the Technology Acceptance Model with Telepresence: Drivers of Behavioral Intention in Virtual Reality Tourism at Taman Pintar Yogyakarta Adisty Riska Hardianti; Anisah Nabilah; Rizki Putri Ariska
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.v8i2.338

Abstract

Background. Virtual reality is increasingly deployed by educational tourism destinations to enrich the pre visit experience, yet evidence on how immersive attributes convert into visitor intention in Indonesian science parks remains limited. Objective. This study extends the Technology Acceptance Model by positioning telepresence as an experiential mediator, and examines the effect of perceived ease of use on telepresence and perceived usefulness, and the effect of telepresence and perceived usefulness on behavioral intention. Method. A quantitative survey was administered after a standardized virtual reality exposure in the Popular Technology Zone of Taman Pintar Yogyakarta. One hundred visitors were drawn through proportionate stratified random sampling by gender and age, responses were captured on a seven-point Likert scale, and the data were analyzed using descriptive statistics and path analysis in SPSS. Results. Perceived ease of use significantly influenced telepresence and perceived usefulness. Telepresence significantly influenced perceived usefulness and behavioral intention, and perceived usefulness significantly influenced behavioral intention. The three models explained 30.8, 50.1, and 28.5 percent of the variance respectively. Conclusion. Telepresence operates as an experiential mechanism that complements the cognitive route of the Technology Acceptance Model, so effortless interaction shapes intention both through judged benefit and through the felt sense of being inside the mediated environment. Managers of Taman Pintar should prioritize interface simplicity, headset comfort, guided onboarding, and immersive local content, while virtual reality developers should treat telepresence quality as an explicit design target rather than a byproduct of hardware specification.
Analysis of the Duration Gap Between Investment Assets and Liabilities in Life Insurance Companies in Indonesia Futty Pratiwi; 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.v8i2.347

Abstract

Background: The life insurance industry faces interest rate risk arising from the mismatch between the duration of investment assets and long-term liabilities. Objective: This study examines the duration gap profile of the life insurance industry in Indonesia and identifies the factors influencing this gap, with a particular focus on the impact of implementing investment asset reclassification regulations based on the Financial Services Authority Circular Letter Number 23/SEOJK.05/2024 concerning the Form and Composition of Periodic Reports of Insurance Companies and Reinsurance Companies (SEOJK 23/2024). Methods: This study employs a quantitative approach with a panel data design to analyze the duration gap in the Indonesian life insurance industry. Results: Using panel data from 42 Indonesian life insurance companies (2,352 observations; May 2021–December 2025), this study finds that the industry maintained a consistently positive duration gap, increasing from 2.6 to 3.9 years following SEOJK 23/2024 due to longer asset duration. Fixed-effects estimation shows that the regulation significantly widened the duration gap, while larger company size reduced it, indicating stronger asset–liability management. Solvency and market share were also significant, whereas product mix and macroeconomic variables were not. Conclusion: This study provides the first empirical evidence that the Indonesian life insurance industry has consistently maintained a positive duration gap, indicating structural interest rate risk. SEOJK 23/2024 significantly widened the duration gap, while company size reduced it, underscoring the need for firm-specific asset–liability management and risk-based regulatory supervision.
The Effect of Population Density, GDP, and Waste Infrastructure on Waste Generation in Bali Province 2021-2024: Panel Data Regression Analysis I Gede Kresnananda Wisesa; Runi Asmaranto; Dini Atikawati; Reny Tiarantika
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.v8i2.355

Abstract

Background: Waste generation is an increasingly complex environmental problem along with population growth and increased economic activity, especially in tourism-based areas such as Bali Province. Objective: This study aims to analyze the influence of population density, Gross  Regional  Domestic  Product  (GDP)  per  capita,  and  waste management infrastructure on waste generation in all districts/cities in Bali Province in the 2021–2024 period using a panel data regression approach. Methods: Secondary data was obtained from the National Waste Management Information System (SIPSN), the Central Statistics Agency (BPS) of Bali Province, and the Bali Province One Data Portal. The selection of the best model was carried out through the Chow Test, Hausman Test, and Lagrange Multiplier Test, which resulted in a Random Effect Model (REM) as the selected estimation model. Results: The results showed that population density and GDP per capita had a significant effect on waste generation with coefficient values of 50.35 and 0.58, respectively, while the variables of waste management infrastructure had no significant effect. The model was able to explain the variation in waste generation by 84.98% (R² = 0.8498). Conclusion: These findings indicate that demographic and economic factors are the main determinants of waste generation in Bali Province, so waste management policies need to consider the dynamics of population growth and regional economic development.
Performance Evaluation of the Overhaul Serious Inspection (SE) Project Outcomes for Steam Power Plant Unit 3 at PT XYZ Using a Mixed Methods Approach Based on RII, RCA, & Comparative Analysis Regi Subian Amdriadi; Silvianita Silvianita
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.v8i2.357

Abstract

Background: Power plant overhaul projects play a critical role in maintaining project performance targets (quality, cost, and schedule) and operational reliability indicators, including efficiency, Equivalent Availability Factor (EAF), and Equivalent Forced Outage Rate (EFOR). However, many overhaul projects still experience difficulties in achieving planned targets due to ineffective project management practices. Objective: This study aims to identify the dominant causal factors contributing to the failure of overhaul performance targets and develop managerial improvement strategies. Methods: A mixed-method approach was applied through a questionnaire survey involving 100 respondents (50 owners and 50 contractors), Relative Importance Index (RII) analysis for factor prioritization, tree diagram-based Root Cause Analysis (RCA), comparative analysis of actual project performance data, and Focus Group Discussion (FGD) validation. Results: The Serious Inspection (SI) overhaul project of Steam Power Plant Unit 3 at PT XYZ failed to achieve five of six established performance indicators. The findings revealed that performance failures were caused by systemic interactions among planning, inventory management, resource management, and team execution management. Planning and inventory management were identified as the most dominant factors, resulting in schedule delays, cost overruns, incomplete work before unit return-to-service, and suboptimal operational performance, reflected by an EAF of 88.5% and EFOR of 11.5%. Conclusion: This study recommends risk-based integrated planning, criticality-based inventory optimization, competency improvement, and stronger team coordination to enhance the effectiveness and reliability of future power plant overhaul projects.
Self-Leadership, Job Crafting, Work Engagement, and Adaptive Performance among Online Tutors Deni Surapto; Nadya Kariza
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.v8i3.366

Abstract

Background: Online tutors must adapt rapidly to technological and pedagogical change. However, evidence on how personal self-regulatory resources and proactive job crafting jointly support adaptive performance in distance-learning work remains mixed. Objective: This study examined the direct and indirect associations of self-leadership and job crafting with adaptive performance, with work engagement specified as the mediating mechanism among online tutors in distance-learning institutions. Methods: A quantitative cross sectional survey was administered electronically to 106 active online tutors selected through purposive sampling. Validated five-point Likert-scale measures were analyzed using PLS-SEM with bootstrapping, HTMT assessment, and full-collinearity VIF diagnostics. Results: Self-leadership was positively associated with job crafting, work engagement, and adaptive performance. Work engagement was positively associated with adaptive performance and mediated the self-leadership–adaptive performance relationship. Job crafting showed no significant direct association with adaptive performance. Conclusion: In this sample, self-leadership and work engagement were the key resources associated with online tutors’ adaptive performance. Job crafting may require motivational activation through work engagement to translate into adaptive outcomes in distance-learning settings.

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