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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 309 Documents
Workload, Work Stress, and Work Discipline Effects on Turnover Intention at PT. Besra Utama Sinaran Pekanbaru Indah Dzil Arsi; Alum Kusumah; Sulistyandari Sulistyandari
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.v8i3.387

Abstract

Background: Employee turnover is a critical human resource management issue because it can disrupt operational stability, increase recruitment costs, reduce productivity, and weaken organizational performance. At PT. Besra Utama Sinaran Pekanbaru, turnover requires attention due to workload, work stress, work discipline, and job satisfaction. Objective: This study aims to examine the effects of workload, work stress, and work discipline on turnover intention at PT. Besra Utama Sinaran Pekanbaru, with job satisfaction as a mediating variable. Methods: This study employed a quantitative approach involving 217 respondents. Data were collected using a questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 3.0. Workload, work stress, and work discipline were independent variables, job satisfaction was the mediating variable, and turnover intention was the dependent variable. Results: Workload and work stress had negative and significant effects on job satisfaction, while work discipline had a positive and significant effect. Workload and work stress positively affected turnover intention, whereas work discipline and job satisfaction had negative effects. Job satisfaction significantly mediated the effects of workload, work stress, and work discipline on turnover intention. The model also demonstrated medium predictive relevance for job satisfaction and turnover intention. Conclusion: Job satisfaction plays an important mediating role in turnover intention. Organizations should manage workload and work stress while strengthening work discipline to improve job satisfaction, reduce turnover intention, and support workforce stability and sustainable organizational performance.
The Effects of Innovative Competence, Tax Compliance, and Adaptive Capability on the Sustainability of MSMEs Dominica Jatu Novenariya Griya Rahayu; Yunizar Yunizar
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.v8i3.390

Abstract

Background: Business sustainability remains a critical challenge for MSMEs amid increasing competition and rapid digital transformation. Although internal capabilities are recognized as key determinants of sustainability, the role of technology digitalization in strengthening these capabilities remains insufficiently explored, particularly among MSME taxpayers in Indonesia. Objective: This study aims to examine the effects of innovative competence, tax compliance, and adaptive capability on the business sustainability of MSME taxpayers in Bandung City and to analyze the moderating role of technology digitalization in these relationships. Methods: This study employed a quantitative approach using a survey method involving 478 MSME taxpayers in Bandung City selected through purposive sampling. Data were collected through a structured Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. Results: The findings indicate that innovative competence (β = 0.272; p < 0.001), tax compliance (β = 0.143; p < 0.001), adaptive capability (β = 0.258; p < 0.001), and technology digitalization (β = 0.188; p < 0.001) have significant positive effects on business sustainability. However, technology digitalization does not significantly moderate the relationships between innovative competence, tax compliance, adaptive capability, and business sustainability. The model explains 36.4% of the variance in business sustainability (R² = 0.364). Conclusion: The sustainability of MSME taxpayers in Bandung City is primarily driven by internal capabilities, including innovative competence, tax compliance, and adaptive capability. Strengthening these factors is essential to enhance MSME resilience and long-term sustainability in an increasingly dynamic business environment
Characteristics of eWOM Information on BookTok toward Book Purchase Intention: SOR–IACM Approach Zhafira Azka Alifa; Nurdin Sobari
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.v8i3.394

Abstract

Background: BookTok has become an influential short-form video community for book discovery and recommendation, yet the cognitive pathways through which eWOM information is evaluated, adopted, and translated into purchase intention remain insufficiently explained, particularly regarding whether product involvement conditions this process. Objective: This study examines the effects of information quality, information quantity, information credibility, and needs of information on information usefulness; the effects of information usefulness on information adoption and information adoption on purchase intention; the mediating role of information adoption between information usefulness and purchase intention; and the moderating role of book involvement in the information adoption–purchase intention relationship. Methods: A quantitative survey was conducted with 368 valid Indonesian TikTok users who had been exposed to BookTok content. Data were analyzed using PLS-SEM in SmartPLS with 10,000 bootstrap subsamples to evaluate the measurement model, structural relationships, mediation, and moderation. Results: Information quantity, information credibility, and needs of information positively predicted information usefulness, whereas information quality did not. Information usefulness positively predicted information adoption, and information adoption strongly predicted purchase intention. Information adoption significantly mediated the relationship between information usefulness and purchase intention (β=0.497, p=0.018), while book involvement did not significantly moderate the information adoption–purchase intention relationship (β=-0.014, p=0.417). Conclusion: BookTok eWOM influences purchase intention through a staged cognitive process in which perceived usefulness must be translated into information adoption before shaping purchase intention. The findings also suggest that high involvement with books does not necessarily strengthen the conversion of adopted BookTok information into purchase intention.
Papuan Mama-Mama's Layered Resilience Strategy in The Informal Sector: Social Capital, Silent Leadership, And Governance Failures in The Remu Central Market, Sorong City Willyan Sahetapy; Daniel D. Kameo; Titi Susilowati Prabawa
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.v8i3.400

Abstract

Background: Papuan mothers are indigenous Papuan women traders have constituted the backbone of Sorong City's informal food economy for over three decades. Despite operating without institutional support, they demonstrate remarkable resilience that has neither been adequately documented academically nor addressed through relevant policy. Objective: This study aims to: (1) document the layered resilience architecture of Mama-Mama Papua; (2) analyze economic agency mechanisms operating beneath patriarchal public displays; (3) diagnose systemic sources of repeated program failure; and (4) formulate evidence-based policy implications. Methods: Critical ethnography was conducted over six months (November 2025–May 2026) at Pasar Sentral Remu, Kota Sorong. Data were collected through participant observation, eleven in-depth interviews with six primary informants and five complementary informants, and field notes. Thematic analysis with NVivo software produced five inductively emergent themes. Results: Five resilience pillars were identified: (1) garden-based economic independence; (2) customary kinship networks functioning as informal insurance; (3) adaptive wisdom ('tomorrow morning will come back again'); (4) spirituality as a functional economic mechanism; and (5) intergenerational education investment. Three original concepts emerged: silent leadership, daily identity dissonance, and active acceptance. Four government program failures were documented, all acknowledged directly by the relevant institutional actors. Conclusion: The resilience of Mama-Mama Papua is endogenous, culturally-embedded, and structurally unrecognized. Policy intervention must depart from recognizing existing strengths rather than assumed deficits, and must address the governance gap that has persisted for over two decades.
Hedonic Shopping Motivations and Impulsive Buying among Young Adult Consumers on Social Media-Driven Culinary Consumption Carstensz Nidya Aulia; Rifelly Dewi Astuti
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.v8i3.401

Abstract

Background: Social media has reshaped culinary consumption by influencing how young adults discover and evaluate food products. Viral menus and online recommendations often trigger spontaneous purchasing decisions; however, the role of specific hedonic shopping motivation dimensions in digital culinary consumption remains limited. Objective: This study examines the effects of adventure shopping, value shopping, role shopping, idea shopping, social shopping, and gratification shopping on impulsive buying among young adult consumers influenced by social media culinary content. Methods: A quantitative cross-sectional design was employed using an online questionnaire distributed through purposive sampling. Data were collected from 265 Indonesian consumers aged 26–35 years and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: Adventure shopping (β = 0.134; p < 0.05), idea shopping (β = 0.235; p < 0.001), social shopping (β = 0.120; p < 0.05), and gratification shopping (β = 0.435; p < 0.001) positively affected impulsive buying, while value shopping and role shopping were insignificant. The model explained 61.9% of impulsive buying variance (R² = 0.619). Conclusion: The findings highlight that novelty, inspiration, social interaction, and emotional satisfaction are key drivers of impulsive buying. This study provides insights for culinary businesses and social media marketers in developing consumer-oriented strategies.
Store Atmosphere, Perceived Price, and Customer Loyalty: The Mediating Role of Customer Satisfaction in Madura Grocery Stores Mohammad Iqbal Amin; Ida Yulianti
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.v8i3.439

Abstract

Background: The increasingly fierce competition between traditional grocery stores, modern convenience stores, and e-commerce requires retail businesses to build customer loyalty in an ongoing manner. However, the results of previous research on the influence of store atmosphere and perceived price on customer loyalty still show inconsistencies, so mediation variables are needed to explain the relationship. Objective: This study aims to analyze the influence of store atmosphere and perceived price on customer loyalty with customer satisfaction as a mediating variable in consumers of Madura grocery stores in Malang City. Methods: The research uses a quantitative approach with the explanatory research method. Data was obtained through the distribution of questionnaires to 200 respondents who were selected using purposive sampling techniques, then analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Results: The results show that store atmosphere and perceived price positively affect customer satisfaction and loyalty. Customer satisfaction also positively affects loyalty and significantly mediates the effects of store atmosphere and perceived price on customer loyalty. The novelty lies in testing this mediation model in Madura grocery stores, traditional 24-hour retailers facing competition from modern retail and e-commerce. Conclusion: These findings confirm that increased customer loyalty is more effectively achieved through the creation of a satisfying shopping experience, supported by a comfortable store atmosphere and competitive and fair price perception.
Innovation Reluctance in Mechanistic Professional Certification Bodies: A Critical Incident Perspective Mochamad Nasiruddin; Suryanto Suryanto; Nuri Herachwati
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.v8i3.445

Abstract

Background: Professional Certification Bodies (PCBs) operate through formal authorization, standardized procedures, and hierarchical controls. Although these mechanisms safeguard certification quality, they may also restrict the expression and adoption of new ideas. Objective: This study identifies the factors underlying reluctance to innovate, the responses displayed by organizational members, and the consequences of such reluctance in Indonesian Human Resource Management PCBs. Methods: An exploratory qualitative design using the Critical Incident Technique was applied. Fifteen informants—three PCB leaders, nine assessors, and three operational managers—were purposively selected and interviewed in depth. Incidents were coded through content analysis and organized into first-order concepts and second-order themes using NVivo 12 Pro. The findings were checked through expert review, triangulation, and member checking. Results: Four contributing themes emerged: fear of failure, organizational inertia, the nature of change, and limited support and collaboration. Reluctance manifested as adverse affective reactions, cognitive reactions, and behavioral inclinations. Its consequences comprised individually adaptive but organizationally adverse responses and explicitly negative attributions. Conclusion: Mechanistic controls do not merely delay innovation; they shape a sequence in which restricted voice produces emotional and cognitive withdrawal, reduced innovative behavior, and the diversion or suppression of ideas. PCBs should retain regulatory compliance while establishing transparent idea-review processes, cross-role collaboration, and controlled experimentation mechanisms.
Transparency of ZIS Reports Based on PSAK 101 and Customer Trust Dicky Rivawandar; Endang Ahmad Yani
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.v8i3.451

Abstract

Background: Transparent zakat-fund reporting is central to accountability in Islamic banking. PSAK 101 requires the presentation of the sources and distribution of zakat funds, while the level of disclosure may vary across reporting components. Objective: This study evaluates the transparency of BSI's zakat-fund reporting from 2021 to 2024 and interprets its implications for sharia accountability. Methods: A quantitative descriptive case-study design was applied to BSI's annual reports. Zakat-fund receipts, distributions, balances, and four PSAK 101 disclosure components were examined through document analysis and content scoring. Recent literature was used to contextualize the findings; no customer survey or inferential regression analysis was conducted. Results: Zakat-fund distribution increased from Rp127,611 million in 2021 to Rp268,348 million in 2024. The reported component scores show the highest score for internal zakat sources (1.85), followed by policy and report balance (1.60), external sources (1.20), and distribution by asnaf (1.15). The aggregate score was 64.4% of the maximum possible score, indicating moderate and uneven disclosure. The findings are limited to BSI and should not be generalized to the entire Islamic banking industry. Conclusion: BSI's zakat-fund reporting shows increasing distribution accompanied by differences in disclosure depth. More consistent disclosure of external sources, allocation by asnaf, and explanatory notes would strengthen transparency and provide a clearer basis for future research on customer trust.
Regional Typology of Maritime Business Profiles Using Subsector Presence and Regional MSME Scale in West Nusa Tenggara Hani Hasanah; Agung Wahyu Handaru; Darma Rika Swaramarinda; Teuku Fajar Shadiq; Ahmad Ahmad
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.v8i3.458

Abstract

Background: Small-scale maritime enterprises are central to blue-economy development, but fragmented sectoral statistics limit comparable regional profiling and do not support direct inference of business concentration. Objective: This study aims to develop a regional typology of maritime business profiles in West Nusa Tenggara using recorded subsector presence and the general regional MSME scale context. It applies a descriptive-exploratory documentary design using 2024 Statistics Indonesia data. Methods: The units of analysis comprise ten regencies and municipalities. Business activities were classified into nine maritime subsectors. The analysis used database harmonization, descriptive percentage comparisons, min–max radar visualization, and regional typology construction. MSME-scale percentages are contextual indicators for all MSMEs and do not represent maritime-specific shares. Results: Approximately 19,000 units, or about 6% of NTB MSMEs, were classified at the provincial level as maritime-related through the study’s researcher aggregation. Across regencies and municipalities, the overall MSME population, not the maritime subset specifically, is dominated by microenterprises (98.95–99.99%). Regional findings therefore describe recorded subsector presence and researcher-classified functional profiles rather than business-count concentration. Conclusion: The study produces a region-linked analytical database and descriptive typology that can support context-sensitive blue-economy planning while clearly distinguishing observed BPS indicators from researcher-classified regional profiles.