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Economics and Business Journal
Published by PT. Maju Malaqbi Makkarana
ISSN : -     EISSN : 29637589     DOI : https://doi.org/10.47353/ecbis
Core Subject : Economy,
Economics, Econometrics & Finance
Economics and Business Journal (ECBIS) | ISSN (e): 2963-7589 is an international peer-reviewed, open access scientific journal dedicated to the advancement and dissemination of research results that support high-level research in the fields of Economics, Management and Business, this journal publishes articles six times a year in January, March, May, July, September, and November. The Journal is particularly interested in papers relevant to the whole economic and business issues, comprised of three salient disciplines: (1) economics, (2) business administration, and (3) accounting. These fields are furthermore divided into the following specific areas: Economics: Public Economics, International Economics, Development Economics, Monetary Economics, Financial Economics, Game Theory. Business : Finance, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, and Ethics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. The aforementioned areas are just indicative, and the Board of Editors is in principle welcoming rigorous articles that encompass scientific economics and business fields.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 433 Documents
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Integration of Expected Spoilage Cost in Calculating the Cost of Goods Sold in Perishable Culinary MSMEs: A Case Study of Kang Dani's Siomay Sales in Mojokerto Nayola Isti; Alfan Syihabul; Cipta Abyan; Nuril Mirza; Michiko Dinary; Darlin Aulia
Economics and Business Journal (ECBIS) Vol. 4 No. 5 (2026): July
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.468

Abstract

Culinary MSMEs with perishable products face challenges in managing production costs due to the presence of unsold products, which are often not included in determining the Cost of Goods Sold (COGS). This study aims to analyze the application of the full costing method by integrating Expected Spoilage Cost into the COGS calculation at Siomay Kang Dani MSME and evaluate its impact on business profitability. The study used a descriptive quantitative approach with a single case study method. Data were obtained through interviews, direct observation, and documentation related to production costs and the number of unsold products. The results show that the conventional COGS of Rp7,665 per portion increased to Rp8,975 per portion after incorporating the Expected Spoilage Cost of Rp591,240 per month. The integration of spoilage costs results in a more realistic cost calculation because it considers losses due to leftover products. A sensitivity analysis also shows that increasing spoilage levels leads to an increase in COGS and a decrease in profit margins. This study suggests that the application of a modified COGS can help MSMEs set selling prices and manage profitability more accurately
The Effect of Service Quality and Online Promotion on Customer Loyalty Through Customer Satisfaction at F3B Beauty House Febrina Isra Hertiane; Hari Muharam; Agus Setyo Pranowo
Economics and Business Journal (ECBIS) Vol. 4 No. 5 (2026): July
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.512

Abstract

Customer loyalty is essential for the sustainability of aesthetic clinics, particularly amid increasing competition and the growing use of digital promotional channels. This study examines the effects of service quality and online promotion on customer loyalty, with customer satisfaction as a mediating variable at F3B Beauty House. A quantitative explanatory design with a cross-sectional survey approach was employed. Data were collected through an online questionnaire from 361 customers selected using purposive sampling. Eligible respondents were at least 18 years old, had completed at least two visits or transactions within the previous 12 months, and had been exposed to the clinic’s online promotions. The data were analyzed using partial least squares structural equation modeling. The results show that service quality and online promotion positively and significantly affect customer satisfaction and customer loyalty. Customer satisfaction also has a positive and significant effect on customer loyalty and demonstrates the largest practical effect. Furthermore, customer satisfaction partially mediates the effects of service quality and online promotion on customer loyalty. The model explains 66.9% of the variance in customer satisfaction and 68.3% of the variance in customer loyalty. These findings emphasize the importance of integrating consistent service quality, interactive online promotion, and satisfactory customer experiences to strengthen sustainable customer loyalty.
Analysis of Sharia-Based Governance in The Takaful Industry: A Review of Contemporary Literature Muhammad Arifin Lubis; Asmaul Husna; Sella Kurnia Sari; Fauziah Hanum
Economics and Business Journal (ECBIS) Vol. 4 No. 5 (2026): July
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.513

Abstract

This study aims to explore and evaluate the development of studies on shariah-based governance in the takaful industry through a systematic literature review approach. Sharia governance has an important role in ensuring that all processes, policies, and operational activities of takaful companies are implemented in accordance with sharia regulations, while supporting the principles of transparency, accountability, fairness, and protection of participants' rights. This study uses the Systematic Literature Review (SLR) method by adopting the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines. The databases used are Scopus and Google Scholar with the keywords "Shariah Governance", "Islamic Governance", "Takaful Industry", "Takaful Governance", and "Shariah Governance in Takaful". Through the process of identification, screening, and feasibility assessment, 7 articles that meet the inclusion criteria were obtained for thematic analysis. The results of the study show that the effectiveness of sharia governance in the takaful industry is determined by five main elements: the role and competence of the Sharia Supervisory Board (DPS), the sharia compliance and audit system, the corporate governance mechanism, the transparency of information disclosure based on AAOIFI standards, and the support of the regulatory framework. This research provides theoretical contributions to the development of the concept of sharia governance in the Islamic insurance industry as well as practical recommendations for regulators, takaful operators, and Sharia Supervisory Boards.
The Effects of Market Access and Logistics Efficiency on The Competitiveness of Salt Farmers in Jeneponto Regency Nurul Fadilah Aswar; Hasmyati; Nur Indah Atifah Anwar; Dian Anggraece Sigit Parawansa; Muhammad Ichwan Musa
Economics and Business Journal (ECBIS) Vol. 4 No. 5 (2026): July
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.514

Abstract

constrained by limited buyer options, price-information gaps, high distribution costs, inadequate storage facilities, and fragmented product flows. This study examines the effects of market access and logistics efficiency on the competitiveness of salt farmers. A quantitative explanatory survey was conducted with 100 active salt farmers. The three constructs were measured using a five-point Likert-scale questionnaire and analyzed through multiple linear regression. Market access had a positive and statistically significant effect on competitiveness (p < 0.05), indicating that broader buyer networks, timely price information, alternative marketing channels, and stronger negotiating opportunities improve farmers’ ability to reach markets and sustain sales. Logistics efficiency also had a positive and significant effect (p < 0.05); reliable transportation, lower distribution costs, appropriate storage, proper handling, and shorter delivery times help preserve quality and reduce avoidable losses. The simultaneous test confirmed that both variables jointly affected competitiveness (p < 0.05). These findings indicate that increasing production alone is insufficient when farmers cannot reach profitable markets through efficient product flows. Collective marketing, transparent market information, shared storage, coordinated transportation, and direct relationships with processing industries are therefore essential for strengthening farmers’ bargaining power and market performance
Understanding Household Food Security through Financial Literacy and Self-Control: Evidence from Millennial Families in Urban Indonesia Annisa Paramaswary Aslam; Ayu Kartini Parawansa; Regina
Economics and Business Journal (ECBIS) Vol. 4 No. 5 (2026): July
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.517

Abstract

Household food security remains a critical challenge for many millennial families, particularly in urban areas where rising food prices, unstable household income, and changing consumption patterns increase financial vulnerability. While previous studies have primarily emphasized economic factors, limited attention has been given to the combined roles of financial literacy and self-control in strengthening household food security. This study aims to examine the effects of financial literacy and self-control on household food security among millennial families in Mattoangin Village, Makassar City. A quantitative research design was employed using a survey of 180 millennial households selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that financial literacy has a positive and significant effect on household food security by improving financial planning and resource allocation. Self-control also exerts a significant positive influence by promoting disciplined spending behavior and reducing impulsive consumption. Furthermore, financial literacy and self-control jointly explain a substantial proportion of household food security. These findings highlight that both financial knowledge and behavioral discipline are essential for enhancing household resilience. The study recommends strengthening community-based financial education and behavioral intervention programs to promote sustainable household food security among urban millennial families.
Neurodiversity in Human Resource Management: A Bibliometric Analysis and Research Agenda for Indonesia Andi Rahmawati
Economics and Business Journal (ECBIS) Vol. 4 No. 5 (2026): July
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.534

Abstract

Neurodiversity conceptualizes autism, attention-deficit/hyperactivity disorder (ADHD), dyslexia, and related cognitive differences as natural variations in human cognition rather than individual deficits. Although this perspective has gained increasing attention in human resource management (HRM), the intellectual structure and relevance of the existing literature to the Indonesian context remain insufficiently understood. This study maps the development of global research on neurodiversity and HRM and identifies research priorities for Indonesia. A bibliometric analysis was conducted using 993 records retrieved through a Boolean search combining neurodiversity- and HRM-related terms. Following a PRISMA-guided screening process, keyword co-occurrence, density, overlay, and total link-strength analyses were performed using VOSviewer. The analysis identified 43 dominant terms grouped into four thematic clusters: (1) inclusive HRM and diversity management, (2) workplace accommodation and disclosure, (3) intervention and school-to-work transition, and (4) ADHD and occupational mental health. The findings indicate that autism spectrum disorder and ADHD remain the most prominent topics in the literature. The field has gradually shifted from predominantly clinical and educational perspectives in 2020–2021 toward workplace accommodation in 2022 and more strategic HRM-oriented discussions during 2023–2024. However, link-strength analysis reveals that relationships between core HRM concepts and issues of accommodation, disclosure, and occupational mental health remain relatively fragmented. Moreover, Indonesia-specific and developing-country perspectives are absent from the dominant keyword structure. These findings demonstrate a substantial geographical and conceptual research gap. Accordingly, the study proposes five priority research themes to advance neurodiversity-inclusive HRM in Indonesia and provides a foundation for future empirical, policy-oriented, and organizational research.
The Effect Of Packing Machine Automation On Operator Productivity With Moderation Of Technical Competence And Workload Perception: Systematic Literature Review (SLR) With Bibliometrics Mohammad Kartika; Madziatul Churiyah; Budi Eko Soetjipto
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.374

Abstract

This study aims to analyze the influence of packing machine automation on operator productivity in the facial tissue industry by considering the role of moderation, technical competence and operator workload perception. The method used is Systematic Literature Review (SLR) by reviewing scientific articles published in the 2020–2026 range from reputable databases such as Scopus. The selection process was carried out using the PRISMA approach through the identification, screening, eligibility, and inclusion stages, resulting in a number of articles relevant to the topics of industrial automation, labor productivity, technical competence, and workload. The results of the study show that the implementation of packing machine automation in general has a positive impact on increasing operator productivity through time efficiency, quality consistency, and reduction of manual errors. Nevertheless, the effectiveness of automation is highly dependent on the level of technical competence of the operator, especially in the operation, maintenance and troubleshooting of the machine. In addition, workload perception has also been shown to moderate the relationship, where automation can lower physical workloads but potentially increase mental workloads due to the demands of automated system supervision. Other findings suggest that an imbalance between automation levels and human resource readiness can hinder productivity optimization. Conceptually, this study confirms that the relationship between packing machine automation and operator productivity is not linear, but is influenced by individual and psychological factors. The practical implications of this study are the importance of technical competency-based training as well as adaptive workload management in supporting the successful implementation of automation in the manufacturing industry. This research contributes to the development of an integrative model that connects technology, people, and operational performance in the context of the tissue processing industry.
The Effect of ESG Disclosure on Firm Value With Independent Commissioners as A Moderating Variable Regina Diah Retno Ayu; Tarsisius Renald Suganda; Lalu Rahmat Sohdi; Rino Tam Cahyadi
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.508

Abstract

The increasing demand for corporate transparency in sustainability practices, the development of ESG reporting regulations in Indonesia, and the persistent issues of credibility in disclosures such as greenwashing and inconsistent information quality indicate that Environmental, Social, and Governance (ESG) disclosures are not always perceived positively by the market. This condition is important because ESG disclosures that are not supported by substantive implementation may be viewed as an additional cost, risk, or merely a form of compliance, which in turn may reduce firm value. Therefore, this study aims to analyze the effect of environmental disclosure, social disclosure, and governance disclosure on firm value by incorporating independent commissioners as a moderating variable. Firm value is measured using Tobin’s Q because it reflects market valuation of the company’s performance and growth prospects. The sample consists of companies included in the SRI-KEHATI index during the 2020–2024 period, with a total of 227 unbalanced panel observations analyzed using panel data regression. The results show that environmental disclosure, social disclosure, and governance disclosure have a negative and significant effect on firm value. Independent commissioners are able to weaken the negative effect of environmental disclosure and governance disclosure on firm value, but they are unable to moderate the relationship between social disclosure and firm value. These findings suggest that ESG disclosure in sustainability-oriented companies is not yet fully perceived as a value-creating factor when it is not supported by convincing implementation quality. Practically, these findings are intended to encourage companies not only to increase the extent of ESG disclosure, but also to strengthen the substantive implementation and supervisory role of independent commissioners to enhance the credibility of sustainability information
Analysis of The Effect of Service Quality and Price on Customer Loyalty Mediated by Customer Satisfaction at Al-Matuq Islamic Boarding School Laundry Rini Aryani; Muh. Abdul Aziz; Muhammad Khairul Amal
Economics and Business Journal (ECBIS) Vol. 4 No. 5 (2026): July
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.519

Abstract

Customer loyalty is a crucial factor in maintaining the sustainability of any service business, including the laundry business. Al-Matuq Islamic Boarding School Laundry experienced a decline in turnover and frequency of repeated service usage during the 2023–2025 period, indicating a decline in customer loyalty. This study aims to analyze the effect of service quality and price on customer loyalty, with customer satisfaction as a mediating variable. The study used a quantitative approach with a survey method of 133 Al-Matuq Islamic Boarding School Laundry customers selected using a purposive sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM) assisted by AMOS 26. The results showed that service quality has a positive and significant effect on customer satisfaction (β = 0.647; p < 0.001), price has a positive and significant effect on customer satisfaction (β = 0.313; p = 0.002), price has a positive and significant effect on customer loyalty (β = 0.443; p < 0.001), and customer satisfaction has a positive and significant effect on customer loyalty (β = 0.197; p = 0.035). In contrast, service quality does not have a significant effect on customer loyalty (β = 0.077; p = 0.544). These findings indicate that customer satisfaction plays an important role in increasing customer loyalty, while service quality contributes more through increasing customer satisfaction than directly to loyalty. The implications of this study emphasize the importance of consistently improving service quality and setting prices that are in accordance with the benefits received by customers to increase customer satisfaction and loyalty in a sustainable manner
Tourism Commodities, Cost, Comfort, and Communication: Shaping Tourist Perceptions and Revisit Decisions at Palabuhanratu Chera Anggraeni; Muh Abdul Aziz; Alhidayatullah
Economics and Business Journal (ECBIS) Vol. 4 No. 5 (2026): July
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.520

Abstract

This study aims to examine the influence of tourism commodities, tourism costs, tourism comfort, and tourism communication on domestic tourists' perceptions and their impact on revisit decisions at Palabuhanratu Beach, Sukabumi Regency. This research employed a quantitative approach using an explanatory research design. The sample consisted of 150 domestic tourists selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed through Structural Equation Modeling (SEM) with IBM SPSS Statistics 26 and IBM SPSS AMOS 24. The findings reveal that tourism commodities, tourism costs, and tourism comfort have a positive and significant effect on domestic tourists' perceptions, while tourism communication does not significantly affect domestic tourists' perceptions. Furthermore, domestic tourists' perceptions, tourism costs, and tourism communication have a positive and significant effect on revisit decisions. In contrast, tourism commodities and tourism comfort do not directly influence revisit decisions. The findings indicate that domestic tourists' perceptions play a crucial role in encouraging revisit decisions. Therefore, destination managers should improve the quality of tourism commodities, enhance tourist comfort, establish appropriate tourism pricing, and strengthen tourism communication strategies to build positive perceptions and increase tourist loyalty through revisit decisions.

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