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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 467 Documents
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The Influence of Profesionalism, Independence, and Work Motivation on the Audit Quality of the South Sulawesi Provincial Inspectorate Yulista; M. Ridwan Tikollah; Nur Afiah
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.v4i6.539

Abstract

This study aims to analyze the effects of professionalism, independence, and work motivation on audit quality at the South Sulawesi Provincial Inspectorate, both simultaneously and partially, and to identify the most dominant factor influencing audit quality. The study employed a quantitative approach using a survey method. The research population consisted of all auditors at the South Sulawesi Provincial Inspectorate. A saturated sampling technique was applied, resulting in 53 respondents whose questionnaires were successfully collected and met the research criteria. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression. The results indicate that professionalism, independence, and work motivation simultaneously have a positive and significant effect on audit quality. This finding is supported by an F-value of 25.053 with a significance level of 0.001 and an adjusted R-squared value of 0.581, indicating that the three variables explain 58.1% of the variation in audit quality. Partially, professionalism has a positive and significant effect on audit quality, as indicated by a t-value of 2.983 and a significance level of 0.004. Work motivation also has a positive and significant effect on audit quality, with a t-value of 2.910 and a significance level of 0.005. In contrast, independence does not have a significant effect on audit quality, as reflected by a t-value of 1.184 and a significance level of 0.242. Among the examined variables, professionalism has the strongest influence on audit quality, followed by work motivation and independence. These findings suggest that strengthening auditors’ professionalism and work motivation is essential for improving audit quality within the South Sulawesi Provincial Inspectorate.
Market Image, TikTok Promotion, and Visit Intention: The Mediating Role of Perceived Shopping Accessibility in a Traditional Market Muh. Arsyad Yusuf; Hety Budiyanti; Isma Azis Riu; Hasnidar; Azlan Azhari
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.v4i6.541

Abstract

Traditional markets face increasing competition from modern retail and digital commerce, requiring effective strategies to sustain consumers' visit intention despite physical accessibility constraints. This study investigates the effects of market image and TikTok promotion on consumers' visit intention, with perceived shopping accessibility serving as a mediating variable in the context of Pasar Cidu Makassar. A quantitative approach was employed using survey data collected from 130 consumers who had visited Pasar Cidu Makassar. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that market image and TikTok promotion have positive and significant effects on both perceived shopping accessibility and visit intention. Perceived shopping accessibility also has a positive and significant effect on visit intention. However, it does not mediate the relationships between market image and visit intention or between TikTok promotion and visit intention. These findings suggest that consumers' intention to visit a traditional market is influenced more by favorable market image and effective digital promotion than by perceived shopping accessibility. Traditional market managers can utilize TikTok to promote market products, atmosphere, and activities through engaging and informative content to strengthen consumers' intention to visit. Consistent TikTok promotion can also serve as a practical digital marketing strategy to increase the market's visibility among potential visitors. This study contributes to the literature on traditional market marketing by demonstrating the importance of integrating market image and social media promotion to strengthen consumers' visit intention despite physical accessibility limitations.
Strategic Transformation of MSMEs in East Lombok Regency in Utilizing Social Media and Instant Messaging as Digital Promotional Tools Pina Ania Putri; Danang Prio Utomo; Pahrudin Pahrudin
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.v4i6.544

Abstract

Digital transformation has become a strategic necessity for Micro, Small, and Medium-Sized Enterprises to maintain relevance in a rapidly evolving market. However, the rapid growth of business units in East Lombok Regency has not been matched by optimal technological utilization, resulting in a phenomenon of superficial digitalization where social media and instant messaging accounts remain passive communication tools lacking integrated promotional strategies. This study aims to analyze the strategic transformation of business actors in Sikur District in utilizing social media and instant messaging as digital promotion tools. Employing a descriptive qualitative approach, data were collected through technical triangulation, including digital observation, documentation, and in-depth interviews with fifteen micro-entrepreneurs in the trade and creative industry sectors. The results reveal that digital transformation forms a unique adaptation spectrum, where younger business actors undertake rapid digital migration as a reactive response to physical market stagnation. This research synthesizes a new model termed the Visual-Relational Funnel, which is a marketing flow that combines the power of visual stimulation on social media such as TikTok, Instagram, and Facebook as a traffic generator, with the depth of personal relationships on WhatsApp as a transaction conversion space. The concept of Digital Silaturahmi was identified as a decisive factor in building local customer trust, effectively securing organic transactions. Despite the positive impact, this study identifies a second-wave digital divide, characterized by limited device capacity and content creation barriers, that threatens the competitiveness of local business units. This research recommends a shift in government policy from physical infrastructure assistance toward content-oriented creative literacy mentoring for business sustainability.
Digital Financial Transparency and Sustainable Public Governance: Evidence From Local Governments in West Java Province Maulida Salmi Utie; Muthia Ulfa; Imaniel Rahel Riana Dalimunthe
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.v4i6.548

Abstract

Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Digital Experience and Customer Loyalty: The Mediating Roles of Impulsive Buying and Purchasing Decisions Azlan Azhari; Devita Yulia Angraini; Amrial Amrial
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.v4i6.555

Abstract

This study aims to analyze the influence of E-Service Quality and Brand Image on Customer Loyalty in e-commerce through Impulsive Buying and Purchasing Decisions s on the Erigo fashion brand. This study uses a quantitative approach with an accidental sampling method, where respondents are consumers who have purchased Erigo fashion products through the e-commerce platform. The number of respondents in this study was 100 people. Data were collected through an online questionnaire and analyzed using the Partial Least Squares (PLS) method with the help of SmartPLS 3 software. The results show that E-Service Quality and Brand Image have a positive and significant effect on Impulsive Buying and Purchasing Decisions s. In addition, Impulsive Buying and Purchasing Decisions s have a positive and significant effect on Customer Loyalty. E-Service Quality and Brand Image also have a positive and significant effect on Customer Loyalty through Impulsive Buying and Purchasing Decisions s. These findings confirm that improving digital service quality and a strong brand image strategically contribute to the formation of impulsive buying behavior and Purchasing Decisions s that ultimately drive Erigo customer loyalty on the e-commerce platform.
Implementation of Financial Accounting Standards in Micro, Small and Medium Enterprises (MSMEs) in Penajam Paser Utara Regency Apriliani Kusuma Wardani; Samsinar; Hajrah Hamzah
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.v4i6.557

Abstract

This study aims to find out whether micro, small, and medium enterprises in Penajam Paser Utara Regency have prepared financial statements in accordance with the SAK EMKM. The variable in this study is a single variable, namely the Implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs). The subject of this study is the owner of Jkopi Cafe located in Penajam Paser Utara Regency, while the focus of this research is the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities carried out by the MSME owners to see if it aligns with SAK EMKM. Data collection was carried out through interviews and documentation. The data analysis was carried out using qualitative descriptive methods. The results of this study show that Jkopi Cafe's business is not yet in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM).
The Effect of Digital Leadership, Learning Agility, and Employee Engagement on Employee Performance Arien Anjar Puspitosari; Andi Nu Graha
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.v4i6.562

Abstract

The rapid development of digital technologies has transformed organizational work environments and created new demands for leadership, employee adaptability, and engagement. This study aims to examine the effect of digital leadership, learning agility, and employee engagement on employee performance. A quantitative approach with a cross-sectional survey design was employed. Data were collected from 250 employees using a structured questionnaire measured on a five-point Likert scale. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the measurement and structural models. The results demonstrate that digital leadership has a positive and significant effect on employee performance (β = 0.247; t = 4.218; p < 0.001). Learning agility also has a positive and significant effect on employee performance (β = 0.286; t = 5.037; p < 0.001). Furthermore, employee engagement has the strongest positive and significant effect on employee performance (β = 0.411; t = 7.126; p < 0.001). The model explains 68.4% of the variance in employee performance, indicating substantial explanatory power. These findings highlight the importance of integrating digitally capable leadership, continuous employee learning, and strong employee engagement to improve performance in an increasingly dynamic and technology-driven work environment. The study contributes to the understanding of how organizational and individual factors jointly support employee performance in the digital era
TikTok Shop Live Streaming and Gen Z’s Repurchase Intention in Fashion Retail: The Mediating Role of Customer Experience Nur Fadilah Ayu Sandira; Nulthazam Sarah; Achmad Ridha; Rostina; Muh. Irshan Sachrir
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.v4i6.569

Abstract

Fashion sellers on TikTok Shop increasingly rely on live streaming marketing to engage Generation Z consumers, although how well this approach translates into repeat purchases remains underexplored, particularly the extent to which customer experience functions as a psychological link between the two. This study examines how live streaming marketing influences repurchase intention through customer experience as a mediating variable, focusing on Generation Z fashion consumers who use TikTok Shop in Makassar City. A quantitative design was applied, drawing on a purposive sample of 280 respondents, with data analyzed through SEM-PLS using SmartPLS 4. Findings reveal that live streaming marketing has a positive and significant influence on customer experience, whereas its direct effect on repurchase intention is not significant. Customer experience, in turn, positively and significantly affects repurchase intention and fully mediates the link between live streaming marketing and repurchase intention. These patterns suggest that Generation Z consumers remain skeptical of direct marketing cues and instead give greater weight to personal experience quality when deciding to repurchase. The study extends the Stimulus-Organism-Response framework to the live commerce setting and offers practical guidance for sellers to redirect marketing efforts from promotional intensity toward building immersive, personalized shopping experiences.
The Influence of Work Flexibility and Organizational Support on Work-Life Balance Among Employees of PT Industri Kapal Indonesia (Persero), Makassar City Sakhiya Nathasya; Zainal Ruma; Tenri S.P. Dipoatmodjo
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.v4i6.574

Abstract

The Influence of Work Flexibility and Organizational Support on Employee Work-Life Balance at PT Industri Kapal Indonesia (Persero) Makassar City. This study was conducted to examine the extent to which work flexibility and organizational support can affect the level of employee work-life balance at PT Industri Kapal Indonesia (Persero) Makassar City. The focus of the research is directed to identify which variables have the greatest contribution to improving work-life balance, as well as to understand how the relationship between these two variables shapes employee perceptions and experiences in balancing work demands with personal needs. The research approach used is a quantitative method with an associative design. Data collection was carried out through the distribution of questionnaires to 132 employees of PT Industri Kapal Indonesia (Persero). The analysis techniques used include instrument tests, classical assumption tests, multiple linear regression, and partial (t-test) and simultaneous (F test) tests to assess the influence of independent variables (work flexibility and organizational support) on dependent variables (work life balance). The results of the analysis show that work flexibility has a positive and significant influence on employees' work-life balance. Organizational support is also proven to have a significant influence on employees' ability to achieve work-life balance. In addition, the results of simultaneous tests show that the two variables together contribute strongly in improving work-life balance. These findings indicate that a combination of flexible policies and organizational support can strengthen employee well-being, reduce work pressure, and encourage a more adaptive work environment
Auditors’ Experiences in Transaction Practices at the Warung Kejujuran (Honesty Kiosk): A Transcendental Phenomenological Study Sugeng Hariyanto; Fidiana Fidiana
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.v4i6.575

Abstract

Various phenomena related to the implementation of integrity in the public sector demonstrate the importance of strengthening integrity values within organizations. One approach is through organizational culture, including the implementation of transaction practices through an Warung Kejujuran. This study aimed to explore auditors’ experiences in conducting transactions at an Warung Kejujuran. The study employed a qualitative approach using Moustakas’ transcendental phenomenology. Data were obtained through in-depth interviews and documentation involving auditors at the Jombang Regency Inspectorate who had experience interacting with the Warung Kejujuran. Data were analyzed through epoche, phenomenological reduction, imaginative variation, and the synthesis of meaning and essence, supported by NVivo for data organization, coding, and identification of thematic patterns. The findings indicate that transaction practices at the Warung Kejujuran provide auditors with experiences of applying integrity values through independent decision-making in the absence of direct supervision. These experiences are reflected in self-control as a basis for honest action and in the fulfillment of obligations as an element of an auditor’s moral responsibility. Thus, the essence of auditors’ experiences in transaction practices at the Warung Kejujuran lies in their ability to conduct transactions independently through self-control and fulfillment of moral obligations in situations with limited external supervision.

Page 46 of 47 | Total Record : 467

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