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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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The Influence of Brand Image, Product Quality, and Price on Consumer Purchasing Decisions Arni Kurniati; Bahtiar Efendi; Rosalina Anindia Sari Kartika; Dipa Teruna Awaludin; Sattar
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.v4i6.553

Abstract

Consumer purchasing decisions are key behaviors that determine the success of a business in an increasingly competitive market. This study aims to analyze and test the influence of brand image, product quality, and price on consumer purchase decisions. The research approach used is quantitative with an expplanatory design. The population in this study is consumers of durable goods products in the Central Jakarta area, with a sample of 150 respondents taken using a non-probability sampling technique in the form of purposive sampling. Data analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method through SmartPLS software version 4.2.9. The results of the study showed that brand image has a positive and significant influence on consumer purchase decisions, product quality has a positive and significant influence on consumer purchase decisions, and price has a negative but significant influence on consumer purchase decisions. These findings contribute to the development of consumer behavior theory and become a practical reference for business people in formulating effective marketing strategies to improve consumer purchasing decisions.
The Effect of Auditor Competence, Auditor Experience, and Audit Complexity on Audit Quality with Auditor Ethics as A Moderation Tatang Satria Wijanarko; Grahita Chandrarin; Diana Zuhroh
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.v4i6.556

Abstract

Audit quality is a fundamental aspect that determines the credibility of financial statements and public trust in the public accounting profession. Various factors are believed to influence audit quality, including auditor competence, auditor experience, and audit complexity, whose roles are presumed to be strengthened or weakened by auditor ethics. This study aims to analyze the effect of auditor competence, audit experience, and audit complexity on audit quality, and to examine the role of auditor ethics as a moderating variable in these relationships. This study employs a quantitative approach using primary data obtained through the distribution of questionnaires to auditors working at Public Accounting Firms in the Province of East Java. The sampling technique used non-probability sampling with a purposive sampling method, involving a total of 137 auditor respondents. Data analysis was conducted using Moderated Regression Analysis (MRA) with the assistance of IBM SPSS Statistics software. The results show that auditor competence and audit experience have a positive and significant effect on audit quality, while audit complexity has a negative and significant effect on audit quality. Furthermore, auditor ethics is proven to moderate the effect of audit experience and audit complexity on audit quality, but does not moderate the effect of auditor competence on audit quality. This study is expected to contribute to the development of audit quality, particularly in strengthening the competence, experience, and enforcement of professional ethics of auditors at Public Accounting Firms.
Financial Ratios as Determinants of Stock Prices on The Indonesia Stock Exchange Panashe Joseph Zwoutete; Naelati Tubastuvi
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.v4i6.561

Abstract

This study aims to examine the effect of Return on Equity (ROE), Earnings per Share (EPS), Debt-to-Equity Ratio (DER), and Capital Intensity (CI) on the stock prices of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange. The study employs a quantitative approach using secondary data obtained from annual reports and financial statements for the 2021–2025 period. 285 observations were selected using purposive sampling, and the data were analyzed using panel data regression with the Fixed Effects Model and the Driscoll–Kraay estimator. The findings indicate that all four financial ratios significantly influence stock prices. Earnings per Share has a positive effect on stock prices, whereas Return on Equity, Debt-to-Equity Ratio, and Capital Intensity exhibit negative effects. These findings suggest that earnings performance plays an important role in determining stock prices, while leverage and capital investment remain important considerations in investors' evaluation of company performance.
The Effect of Price and Physical Evidence on Consumers' Decisions to Choose Bella Usaha Car Wash and Salon in Pontianak City Dea Ananda; Sumiyati
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.v4i6.565

Abstract

This study examines the effects of price and physical evidence on consumers' decisions to choose Bella Usaha Car Wash and Salon in Pontianak City, both partially and simultaneously. The study employed an associative method with a quantitative approach. Data were collected through interviews, questionnaires administered to consumers, and secondary data related to the business. The sample consisted of 100 respondents selected using purposive sampling. The data analysis technique using multiple linear regression analysis which performed using SPSS version 25. The results showed that price has a positive and significant effect on consumer decisions, with a regression coefficient of 0.464 and a significance value of 0.000. Physical evidence also has a positive and significant effect on consumer decisions, with a regression coefficient of 0.267 and a significance value of 0.000. Simultaneously, price and physical evidence have a significant effect on consumer decisions, with an F-statistic of 504.080 and a significance value of 0.000. The coefficient of determination (R²) of 0.940 indicates that 94.0% of the variation in consumer decisions is explained by price and physical evidence. These findings show that price and physical evidence are important factors in consumers' decisions to choose Bella Usaha services. These findings suggest that Bella Usaha and similar car-wash businesses should focus on offering fair, competitive prices while keeping their facilities clean and well-maintained, as both factors help strengthen consumers' decisions to use their services.
The Effect of Whistleblowing System, Auditor Competence, and Internal Controls on Fraud Prevention: (Study at the Republic of Indonesia Audit Board, Central Sulawesi Province Representative Office) Hernita Hernita; Muhammad Ansar; Haryono Pasang Kamase; Latifah Sukmawati Yuniar
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.v4i6.567

Abstract

Study will examine how the State Audit Board (BPK) Representative Office of Central Sulawesi Province handles whistleblowing mechanisms, auditor competency, and internal controls for fraud prevention . Questionnaires were sent to forty auditors as part of the study's quantitative approach using survey techniques. In SPSS 25, the study population included all 102 auditors working in the office. The sampling technique used saturated sampling (total sampling), meaning all members of the population were targeted for questionnaire distribution. Multiple linear regression analysis was used to analyze the data. Although auditor competency and internal controls had a good but negligible partial impact on fraud prevention , the whistleblowing mechanism had a good and substantial influence. There was a significant impact on fraud prevention from the whistleblowing system , competent auditors, and internal controls simultaneously. To improve fraud prevention efforts, these findings indicate that an effective whistleblowing system must be implemented. However, for auditor competency and internal controls to work optimally, other factors such as organizational commitment, a culture of integrity, and a consistent monitoring system are also needed. It is hoped that this study can help the Central Sulawesi Province BPK in improving its fraud prevention approach and can also be a basis for further studies on the variables that influence this field.
Effects of Job Satisfaction and Work-Life Balance on Innovative Work Behavior at PT Pilar Wanapersada Resiyana; Irfan Mahdi
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.v4i6.568

Abstract

This study aims to analyze the effect of Job Satisfaction and Work-Life Balance on the Innovative Work Behavior of employees at the Palm Oil Processing Plant of PT Pilar Wanapersada in Lamandau Regency, Central Kalimantan. This study employed a quantitative approach with an associative research design. The population and sample consisted of 92 non-managerial employees selected using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression, the correlation coefficient, the coefficient of determination, the F-test, and the t-test. The results show that Job Satisfaction and Work-Life Balance simultaneously have a significant effect on Innovative Work Behavior, with an F-value of 25.004. Partially, both variables have a positive and significant effect, while Work-Life Balance shows the stronger relative contribution with a standardized Beta of 0.544. The model explains 36.0% of the variation in Innovative Work Behavior. These findings indicate that maintaining Work-Life Balance is particularly important for sustaining employees’ capacity to develop and implement new ideas. Managerially, palm oil processing plant management should pay greater attention to workload allocation, working-time arrangements, adequate rest periods, and overtime management while maintaining positive work experiences to support employees’ innovative behavior.
Provincial Government Financial Reporting Quality in Indonesia: an Analysis of Audit Opinions, Disclosure Levels, and Corruption Cases Andi Tryani Pratiwi P; Haryono Pasang Kamase; Muhammad Ansar; Muhammad Ikbal Abdullah
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.v4i6.573

Abstract

The purpose of this study is to evaluate the standard of Indonesian provincial government financial reporting through audit opinions, financial statement disclosure levels, and corruption cases. This study uses document analysis in a descriptive qualitative manner and content analysis techniques on the Audit Board of the Republic of Indonesia (BPK RI) examined 38 Provincial Local Government Financial Statements (Laporan Keuangan Pemerintah Daerah, LKPD) for the 2023 fiscal year. Audit Report (Laporan Hasil Pemeriksaa, LHP), Summary of Semester I Audit Results (Ikhtisar Hasil Pemeriksaan Semester I, IHPS) 2024, province government LKPD, and corruption case data from Indonesia Corruption Watch (ICW) provided the research data. A disclosure index was used to evaluate the degree of financial statement transparency based on 53 mandatory disclosure items under Government Accounting Standards (SAP). The findings demonstrate that the standard of provincial government financial reporting from 2019 to 2023 was dominated by Unqualified Opinions (WTP), although in 2022–2023 The number of provincial governments that received Qualified Opinions (WDP) and Adverse Opinions (TW) increased. The level of financial report disclosure still shows variation across provincial governments, with an average disclosure of 55% (29.37 item) of the total mandatory disclosure items. Furthermore, corruption cases were found in provincial governments with various audit opinion categories and disclosure levels, The findings suggest the need to strengthen audit reforms by applying risk-based inspections and improving the identification of fraud risks during the audit process. indicating that financial reporting quality needs to be understood in a broader context and not solely based on a single indicator. This research contributes to enriching the study of provincial government financial reporting quality through an integrated analysis of audit opinions, financial report disclosure levels, and corruption cases
The Influence of Work Commitment and Career Development on Employee Work Effectiveness at TVRI South Sulawesi Station Nabila Salsabilah; Tenri S.P. Dipoatmodjo; Rahmat Riwayat Abadi
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.v4i6.576

Abstract

The effectiveness of employees' work is one of the important factors in supporting the achievement of organizational goals, especially in public broadcasting institutions such as TVRI. The work effectiveness of employees can be influenced by various factors, including work commitment and career development. This study aims to analyze the influence of work commitments and career development on the work effectiveness of employees at TVRI South Sulawesi Station. This study uses a quantitative approach with a causal associative research design. The population in this study is all permanent employees of TVRI South Sulawesi Station. The sample was determined using the slovin formula so that as many as 130 respondents were obtained. Data collection was carried out through the distribution of questionnaires with a five-point Likert Scale. Data was analyzed using multiple linear regression with the help of IBM SPSS Statistics software version 27. The results of the study show that (1) work commitment has a positive and significant effect on the work effectiveness of employees at TVRI South Sulawesi Station, (2) career development has a positive and significant effect on the work effectiveness of employees at TVRI South Sulawesi Station, (3) work commitment and career development have a positive and significant effect on the work effectiveness of employees at TVRI South Sulawesi Station. The findings of this study show that the higher the work commitment and the better the career development provided, the work effectiveness of employees will increase Therefore, increasing work commitment and providing sustainable career development opportunities need to be considered by TVRI South Sulawesi Station to support the achievement of organizational goals optimally.
Determinants of Social Responsibility Report Disclosure with Company Size As a Moderating Variable Nur Saban; Lilis Ardini
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.v4i6.581

Abstract

This study examines the effects of reporting guidelines, audit assurance, political connections, and government ownership on the quality of CSR disclosures, while controlling for firm size as a moderating variable. The final sample comprised 35 energy companies listed on the Indonesia Stock Exchange between 2021 and 2024, resulting in 140 firm-year observations. The data were analyzed using multiple regression and Moderated Regression Analysis (MRA). The results demonstrate that reporting guidelines, audit opinions, political connections, and government ownership each have a positive effect on CSR disclosure quality. Firm size, measured by the natural logarithm of total assets, does not moderate the relationship between reporting guidelines and disclosure quality, but it does strengthen the effects of audit assurance, political connections, and government ownership. These findings underscore the importance of governance mechanisms, firm characteristics, and ownership structures in improving CSR disclosure quality, with firm size selectively amplifying specific Influences.
The Influence of Customer Perceptions of The Deposit Insurance Corporation (LPS) On The Interest In Becoming A Participant In Sharia Insurance In QIndonesia Abdul Ghoni; Erny Arianty
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.v4i6.582

Abstract

This study examines the influence of customer perceptions of the Deposit Insurance Corporation (LPS) on the interest in becoming a participant in the sharia insurance industry in Indonesia. The study employs a mixed-method approach to provide a comprehensive understanding of the relationship between LPS perception and interest in participating in sharia insurance. The qualitative stage involves in-depth interviews with practitioners in the sharia insurance industry to explore their perspectives regarding the role, credibility, and contribution of LPS in strengthening public confidence in the insurance sector. The quantitative stage uses Structural Equation Modelling (SEM) to analyze the relationship between customer perceptions of LPS and interest in becoming a participant in sharia insurance. The findings indicate that customer perceptions of LPS as an institution responsible for providing policyholder protection have a positive influence on the interest in becoming a participant in sharia insurance in Indonesia. The quantitative results show that LPS perception contributes 26.10% to the interest in participating in sharia insurance. This finding suggests that greater public confidence in the role and function of LPS may contribute to increased interest in sharia insurance participation. The study highlights the importance of strengthening public understanding of LPS, particularly regarding its role in providing protection and supporting confidence in the insurance industry. Improving communication and public education regarding LPS and sharia insurance may help enhance consumer awareness and participation. The findings provide relevant insights for policymakers, LPS, and sharia insurance providers in developing strategies to strengthen public trust and support the sustainable growth of the sharia insurance market in Indonesia.

Page 49 of 52 | Total Record : 513

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