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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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Green Accounting Practices and Environmental Awareness in Supporting Hospital Sustainability: A Qualitative Study at RSK X in East Java Heny Enggaryanti; Ikhsan Budi Riharjo
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.v4i6.578

Abstract

Hospital operations provide healthcare services while generating environmental impacts through medical waste, hazardous and toxic waste, wastewater, and the consumption of energy, water, and other resources. These impacts require hospitals to adopt environmental management practices that extend beyond regulatory compliance and strengthen environmental awareness. This study aims to analyze the role of green accounting in fostering environmental awareness and supporting organizational sustainability at a specialized hospital (RSK X) in East Java, Indonesia. The study employed a qualitative approach within an interpretive paradigm using a case study design. Data were collected through in-depth interviews, observations, and documentation involving informants engaged in environmental management and hospital operations. Data were analyzed through data reduction, data display, conclusion drawing, and thematic analysis using NVivo 14 Pro. The findings indicate that green accounting practices at RSK X are reflected in medical and hazardous waste management, wastewater treatment plant operations, environmental monitoring, resource efficiency, environmental reporting, and environmental cost recording. These practices function not only as mechanisms for administrative compliance and cost control but also as instruments for fostering employees' environmental awareness through socialization, monitoring, habituation, and behavioral change. Green accounting implementation is supported by management commitment, government regulations, accreditation requirements, and organizational culture. However, constraints remain, particularly the absence of a dedicated green accounting report, limited integration of environmental information into the hospital information system, and varying employee understanding of green accounting. The study concludes that green accounting serves managerial and behavioral functions by improving environmental accountability, strengthening environmental awareness, and contributing to hospital sustainability.
Adaptive Conservative Financial Management Strategies under VUCA Conditions: A Case Study of PT RBP in the Property and Real Estate Sector Sulati Sulati; Ikhsan Budi Riharjo
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.v4i6.580

Abstract

This study aims to analyze the financial management strategies implemented by a local property and real estate company in facing conditions of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA). The study employed a qualitative approach with a single-case study design at PT RBP in Tuban Regency. Data were obtained through in-depth interviews with nine informants at strategic, managerial, and operational levels, supported by observation and company documentation. Data were analyzed thematically with the assistance of NVivo, and validity was assessed through source and method triangulation. The findings show that PT RBP implements an adaptive-conservative financial management strategy oriented toward cash-flow stability while maintaining the ability to respond to changes in the business environment. The strategy is realized through the use of internal capital, cash-flow control, phased development, cost monitoring, customer screening, transaction flexibility, and diversification of banks and suppliers. The strategy is reinforced by cross-functional communication and an adaptive organizational culture. The findings indicate that the combination of financial prudence and adaptive capability constitutes an important mechanism for maintaining project continuity, financial stability, and operational resilience amid VUCA pressures.
The Development of Retirement Planning Research in Scopus Publications: A Systematic Literature Review Anggia Jalesveva Wijayanti; Indrawati Yuhertiana
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.v4i6.414

Abstract

This research aims to analyze the development of studies on retirement planning thru a Systematic Literature Review (SLR) approach and bibliometric analysis. The research was conducted because retirement planning has become an important issue in supporting financial security in old age. Data were obtained from the Scopus database up to May 18, 2026, using the keyword "retirement planning." The article selection process followed the PRISMA method and resulted in 53 articles that met the research criteria. The analysis was conducted descriptively and bibliometrically using VOSviewer. The research results show that studies on retirement planning are still relevant and continue to develop, with the highest number of publications occurring in 2025. The United States became the country with the largest research contribution, followed by the United Kingdom and Malaysia. Keyword analysis shows that financial literacy, financial behavior, financial readiness, and risk tolerance are the main factors influencing retirement planning. These findings indicate that retirement planning is influenced by the financial, behavioral, and psychological aspects of individuals. This research is expected to serve as a reference for the development of policies and education on retirement fund planning.
Break-Even Point Analysis for Profit Planning at a Layer Chicken Farm in Kajuara Village, Awangpone District, Bone Regency Selvi Nafila; Muhammad Idrus; Samsinar
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.v4i6.538

Abstract

Profit planning is essential for ensuring the sustainability and growth of small-scale agricultural enterprises, particularly layer chicken farms that experience fluctuating production costs and market prices. This study aims to analyze the calculation of the Break-Even Point (BEP) as a tool for profit planning at a layer chicken farm located in Kajuara Village, Awangpone District, Bone Regency. A descriptive quantitative research design was employed using primary data collected through interviews and observations and secondary data obtained from production and financial records for the 2024 operating period. The analytical techniques included cost classification, contribution margin analysis, contribution margin ratio, Break-Even Point analysis in units and monetary value, Margin of Safety analysis, and profit planning analysis. The findings indicate that the business generated annual sales revenue of IDR 526,250,000, with total fixed costs of IDR 92,800,000 and total variable costs of IDR 169,213,000. The BEP analysis shows that the enterprise has operated above its break-even point, indicating profitable operations throughout the study period. Furthermore, the Margin of Safety demonstrates that the business has a relatively safe level of sales, enabling it to withstand potential decreases in sales without incurring losses. Therefore, Break-Even Point analysis can serve as an effective managerial tool for supporting profit planning and operational decision-making in small-scale layer chicken farming enterprises.
Construction of Auditor Profession Ethics in The Era of Digital Disruption: A Phenomenological Study of Public Accounting Firm in Surabaya Angelica Lena Graca Barreto; Hero Priono; Erna Sulistyowati
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.v4i6.420

Abstract

This study aims to analyze the influence of direct taxes, indirect taxes, and oil and gas revenues on state revenues in Timor-Leste. This study uses a quantitative approach with secondary data in the form of time series data for the period 2010–2020 obtained from the Ministry of Finance of Timor-Leste and Petroleum Fund reports. The analytical method used is multiple linear regression with the Ordinary Least Squares (OLS) approach, as well as classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that direct taxes, indirect taxes, and oil and gas revenues have a positive and significant effect on state revenues. The coefficient of determination (R²) value of 0.997 indicates that the three independent variables are able to explain 99.7% of the variation in state revenues. This finding indicates that the structure of Timor-Leste's state revenues is still heavily influenced by the oil and gas sector, although domestic taxes are also starting to show an increasingly important contribution. This study implies that diversification of state revenue sources is necessary to improve fiscal stability and reduce dependence on the oil and gas sector.
The Influence of Ethical Leadership and Organizational Culture on Employee Compliance Behavior Eric Hermawan; Zainudin Zainudin; Dwiatmodjo Budi Setyarto; Nurdewi Wijayanti; Ramdan Yusuf
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.v4i6.547

Abstract

Organizational failures rooted in non-compliance and unethical conduct across manufacturing and service sectors in Indonesia highlight the urgent need to identify key drivers of consistent employee adherence to regulations, operational standards, and organizational values. While prior studies separately examine ethical leadership’s role in shaping attitudes or organizational culture’s link with performance outcomes, limited integrated empirical research clarifies their combined direct effects on compliance behavior, particularly within small-to-medium and corporate work environments in West Jawa critical contextual gap, as cultural norms and regulatory enforcement differ substantially from Western study settings. This quantitative research employs Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.2.9, collecting cross-sectional survey data from 150 full-time employees across private and public organizations in Bandung City using a five-point Likert validated measurement scale. Results of the measurement model confirm convergent validity (AVE > 0.50), discriminant validity via Fornell-Larcker criterion, cross-loadings, and HTMT (< 0.85), alongside robust composite reliability and acceptable VIF values (< 3.5) ruling out multicollinearity. Structural model analysis demonstrates ethical leadership exerts a strong positive significant effect on employee compliance behavior (β = 0.412, p < 0.001), and organizational culture also positively and significantly drives compliance (β = 0.387, p < 0.001), jointly explaining 58.4% variance (R² = 0.584) with adequate predictive relevance (Q² = 0.401). The findings resolve fragmented prior evidence by showing cultural norms amplify leader integrity, fairness, and transparent communication rather than acting independently. Practically, results indicate leadership training programs paired with structured value-integration cultural initiatives reduce rule violations, operational risks, and misconduct costs. Limitations include cross-sectional design restricting causal inference; longitudinal and sector-specific replication is recommended. This study establishes an evidence-based framework for human resource and governance interventions strengthening workplace compliance in emerging economy organizational contexts.
CEO Characteristics, Institutional Ownership, and Unmanaged ESG Risk in IDX30 Companies Fauzana; Murniati; Rimi Gusliana Mais
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.v4i6.589

Abstract

Environmental, Social, and Governance (ESG) risk ratings increasingly complement corporate sustainability disclosure by assessing material risks that remain unmanaged. This study examined whether institutional ownership, CEO tenure, and CEO educational background were associated with ESG Risk Score among IDX30 companies. Using a quantitative cross-sectional design, 28 companies in 2024 were analyzed with Ordinary Least Squares regression, controlling for firm size and Market-to-Book Value. Institutional ownership was not significantly associated with the score. CEO tenure and business-related CEO education were positively and significantly associated with ESG Risk Score, indicating higher unmanaged material ESG risk because lower scores represent better risk-management outcomes. Firm size was negatively significant, whereas Market-to-Book Value was insignificant. A sensitivity analysis using the original 29-company sample produced unchanged decisions for the three main hypotheses. The findings indicated that CEO characteristics were statistically associated with unmanaged ESG risk, while ownership concentration was not. The study underscores the importance of distinguishing externally assessed ESG risk from disclosure-based ESG measures.

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