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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 513 Documents
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Financial Performance Analysis Using the Value for Money Concept at the Regional Financial and Asset Management Agency of Enrekang Regency Nurul Annisaa; M. Ridwan Tikollah; Warka Syachbrani
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.v4i6.507

Abstract

This study aims to: (1) analyze the financial performance of the Regional Financial and Asset Management Agency (BKAD) of Enrekang Regency during the period 2022–2024 using the Value for money concept, and (2) analyze the factors influencing the economic, efficiency, and effectiveness aspects of BKAD’s financial performance. The research variable is the financial performance of BKAD as a single variable. The research subject is the BKAD of Enrekang Regency, with a focus on financial performance as reflected in the budget realization reports. Data were collected through documentation and interviews, while the data analysis method used was descriptive qualitative analysis.The results of the study indicate that the financial performance of BKAD Enrekang Regency in terms of economy falls into the economical category, in terms of efficiency falls into the very efficient category, and in terms of effectiveness falls into the fairly effective category. This indicates that regional budget management has been carried out economically and efficiently, and that revenue realization has generally approached the set target, although there is still a need for increased effectiveness particularly in increasing the achievement of Regional Original Income (PAD).
Determinants of Firm Value in IDX Manufacturing Firms, 2022–2024: The Mediating Role of Financial Performance Widia Sanyorani; Wendy Wendy; Helma Malini
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.510

Abstract

This study aims to examine and analyze the effect of ESG Disclosure, Corporate Reputation, and Intellectual Capital on Firm Value, with Financial Performance as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange. This research employs a quantitative approach. The population consists of all manufacturing companies listed on the Indonesia Stock Exchange. The sample includes 42 companies with financial statements from the past three years, totaling 126 observations, and that published complete financial and sustainability reports from 2022 to 2024, selected using a purposive sampling method. The analytical method used is panel data regression and mediation testing using the Sobel test with the assistance of EViews version 13 software. The results indicate that ESG Disclosure has a significant negative effect on Financial Performance, but does not have a significant effect on firm value, and Financial Performance is not able to mediate the effect of ESG Disclosure on firm value. Meanwhile, Corporate Reputation and Intellectual Capital have a positive and significant effect on Financial Performance; however, Corporate Reputation does not have a significant effect on firm value, and Intellectual Capital has a significant negative effect on firm value. Nevertheless, Financial Performance mediates the effect of Corporate Reputation and Intellectual Capital on firm value. In addition, Financial Performance has a significant effect on firm value. These findings suggest that strengthening Financial Performance can serve as an important channel in linking sustainability practices to the enhancement of firm value in the eyes of investors
The Effect of Customer Journey Design on Customer Satisfaction Through Omnichannel Customer Experience and Customer Engagement: Study on Consumers of H&M Gaia Mall Pontianak Kristina Linda; Wenny Pebrianti; Nur Afifah; Erna Listiana
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.511

Abstract

This study aims to examine the effect of Customer Journey Design (CJD) on Customer Satisfaction (CS), both directly and indirectly through Omnichannel Customer Experience (OCE) and Customer Engagement (CE) among consumers of H&M Gaia Mall Pontianak. This research employs a quantitative approach with an explanatory design. The sample consists of 210 respondents selected through purposive sampling with strict criteria as omnichannel users, namely consumers residing in Pontianak who have made cross-channel purchases (online and offline) of H&M within the last six months (July-December 2025). Data were analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with WarpPLS. The results indicate that CJD has a positive and significant effect on OCE, CE, and CS. Furthermore, OCE and CE are proven to have a positive and significant effect on CS. Mediation testing reveals that OCE and CE act as partial mediators, where the indirect effect of CJD on CS operates significantly through the enhancement of omnichannel experience and customer engagement mechanisms. These findings emphasize that optimizing customer satisfaction requires the integration of customer journey design supported by consistent cross-channel experiences and strengthened emotional customer bonds
Online Reviews and Influencer Endorsements on Purchase Intention through Trust among Generation Z Skintific Consumers Widiyanti Wilyah; Zainal Ruma; Rahmat Riwayat Abadi; Isma Azis Riu; Nurul Fadilah Aswar
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.523

Abstract

This study examines the influence of online customer reviews and influencer endorsements on purchase intention through consumer trust on the TikTok platform, focusing on Generation Z users of Skintific products in Makassar City. The rapid development of digital marketing has transformed how consumers access information and evaluate products, making online reviews and influencer endorsements key references in shaping purchase decisions. This research employs a quantitative approach with an explanatory design, involving 150 respondents selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method via SmartPLS. The findings reveal that online customer reviews and influencer endorsements do not have a direct effect on purchase intention. However, consumer trust has a significant positive effect on purchase intention and successfully mediates the relationship between both independent variables and purchase intention. These results highlight the crucial role of consumer trust in influencing purchasing behavior, suggesting that companies should prioritize building trust through credible information, transparent reviews, and effective digital marketing strategies.
Analysis of the Accounting Information System for Credit Granting at Berkat Savings and Loan Cooperative, Barru Branch Andi Besse Subaedah; Samsinar; Kartika Septiary Pratiwi Musa
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.524

Abstract

This study aims to analyze the Accounting Information System (AIS) for credit granting at the Berkat Savings and Loan Cooperative, Barru Branch, based on the Accounting Information System components proposed by Romney and Steinbart. The study employed a qualitative method with a descriptive approach. Data were collected through interviews and documentation. The research informants consisted of the Branch Manager and the bookkeeping staff, while secondary data were obtained from members' credit documents for the 2022–2024 period. The findings indicate that the Accounting Information System for credit granting at the Berkat Savings and Loan Cooperative, Barru Branch, has been implemented using the Madani Microbanking System (MMS) application and encompasses the six Accounting Information System components proposed by Romney and Steinbart. The system has contributed to improving the efficiency of administrative processes, the accuracy of recordkeeping, and the quality of information used in credit decision-making. However, the study also identified the existence of non-performing loans, indicating the need to strengthen credit analysis and internal controls. Overall, the Accounting Information System for credit granting at the Berkat Savings and Loan Cooperative, Barru Branch, has been implemented effectively and is consistent with the Accounting Information System theory developed by Romney and Steinbart
The Effect of Gamification and Brand Coolness on Brand Loyalty With Brand Engagement as A Mediating Variable Sri Ayu Wulandari Setyo Bekti Bekti; Erna Listiana
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.531

Abstract

This study aims to analyze the effects of gamification and brand coolness on brand loyalty, with brand engagement serving as a mediating variable among Generation Z consumers of Fore Coffee. This study employed a causal quantitative approach using a survey method, with an online questionnaire administered to 200 respondents selected through purposive sampling. The data were analyzed using Partial Least Squares-based Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results indicate that brand coolness has a positive and significant effect on brand engagement, while brand engagement has a positive and significant effect on brand loyalty. In contrast, gamification does not have a significant effect on either brand engagement or brand loyalty, whether directly or through mediation. Brand coolness also does not have a significant direct effect on brand loyalty; however, it has a significant indirect effect through brand engagement. Thus, brand engagement acts as a full mediator, representing indirect-only mediation, in this relationship. These findings indicate that brand engagement is a central mechanism in shaping brand loyalty among Generation Z consumers, whereas the implementation of gamification in the Fore Coffee application has not yet been effective in building brand engagement or brand loyalty. This study provides practical implications for Fore Coffee to strengthen its consumer engagement strategies in order to build sustainable brand loyalty.
The Effect of Product Quality, Price Perception, and Service Quality on Repurchase Intention at Minang Saiyo Restaurant in Sanggau Regency Alif Bainal Khafi; Muhammad Ebuziyya Alif Ramadhan
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.532

Abstract

This study examines the effects of Product Quality, Price Perception, and Service Quality on Repurchase Intention at Minang Saiyo Restaurant in Sanggau Regency. An associative quantitative design was employed using primary data collected through questionnaires from 150 customers selected through purposive sampling. Respondents were required to be at least 18 years old, to have made at least two purchases, and to have made their purchasing decisions independently. The data were analyzed using multiple linear regression after completing instrument and classical assumption tests. The findings indicate that Product Quality, Price Perception, and Service Quality are each positively and significantly associated with Repurchase Intention, both individually and collectively. Among the three predictors. The model explains 49.0% of the variation in Repurchase Intention, suggesting that other factors beyond the variables examined also contribute to consumers’ future purchasing intentions. Contextually, these findings show that sustaining repurchase intention in a local restaurant setting requires not only satisfactory service and acceptable price perceptions but, most importantly, consistent product quality as the strongest factor identified in the model.
Islamic Signifier Intensity, Integrity, and Theatrical Performance in Indonesian Horror Film Campaigns Arus Reka Prasetia; Muhammad Firdaus Benyamin; Arzqilail Muhammad Nadzara; Ratna Anantari Haiqa Maizah Alifaningdyah; Queena Naurah Arum Azalia
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v5i1.540

Abstract

Islamic symbolism has become a prominent feature of Indonesian horror film promotion, yet its market relevance depends on more than visual prominence because sacred cues may differ in semantic accuracy, ethical coherence, and contextual consistency. This study examines how Islamic Signifier Intensity and the Islamic Signifier Integrity Index are associated with theatrical audience performance, while also considering Established Market Recognition and Eid al-Fitr Release Timing as contextual market conditions. An exploratory secondary digital archival design was applied to fourteen Indonesian horror film campaigns released between 2022 and 2025 by coding official titles, posters, thumbnails, trailers, synopses, release metadata, and theatrical admissions through multimodal content analysis, rank-based comparison, permutation assessment, and contrasting-case interpretation. The results show a stable negative corpus-level association between signifier intensity and admissions, whereas established market recognition produced the strongest stable positive association; signifier integrity and Eid al-Fitr release timing retained positive but imprecise directions, while pre-release digital-attention metrics were excluded because comparable historical series could not be reproduced. The findings indicate that sacred-symbol visibility does not independently determine market performance and that credible symbolic use becomes strategically meaningful only when aligned with campaign coherence, audience familiarity, release conditions, and responsible marketing governance.
The Effect of Ease of Use, Transaction Security, and Consumer Trust on The Intention to Use Dana Application in Sintang Regency Selvi Andini; Samsuddin
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.542

Abstract

This study aims to examine the effects of Ease of Use, Transaction Security, and Consumer Trust on the Intention to Use the DANA application among residents of Sintang Regency. A quantitative approach with an associative research design was employed. Primary data were obtained through questionnaires, while supporting data were drawn from information related to the development of digital financial services and the DANA application. The study involved 100 respondents selected through purposive sampling. Respondents were required to be at least 18 years old, reside in Sintang Regency, and use the DANA application at least twice a month. The results of the analysis indicate that Ease of Use has a positive and significant effect on Intention to Use. Transaction Security also has a positive and significant effect on Intention to Use. Consumer Trust has a positive and significant effect on Intention to Use. The simultaneous test shows that the three independent variables jointly have a significant effect on Intention to Use. The correlation coefficient of 0.636 indicates a strong relationship, while the R-Square value of 0.405 shows that 40.5% of the variation in Intention to Use can be explained by Ease of Use, Transaction Security, and Consumer Trust. The remaining 59.5% of the variation is associated with factors not analyzed in this research model.
The Effects of Career Development and Self-Efficacy on Organizational Commitment Among Civil Servants at The Pontianak City Library and Archives Office Rachel Della Fransisca; Eru Ahmadia
Economics and Business Journal (ECBIS) Vol. 4 No. 6 (2026): September
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i6.543

Abstract

This study examines the effects of Career Development and Self-Efficacy on the Organizational Commitment of civil servants at the Pontianak City Library and Archives Office. The study employed a quantitative approach with an associative research design. Primary data were collected through interviews and questionnaires, while supporting data were obtained from the institution’s personnel records. The respondents comprised 40 civil servants employed in 2026, excluding the Head of the Office. Because the entire population was included as respondents, a census sampling technique was applied. The results indicate that Career Development has a positive and significant effect on Organizational Commitment. Self-Efficacy also has a positive and significant effect on Organizational Commitment. The simultaneous test further demonstrates that Career Development and Self-Efficacy jointly have a significant effect on Organizational Commitment. The correlation coefficient indicates a moderately strong relationship

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