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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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Audit Quality, Ownership Structure, and Sustainability Disclosure in Indonesian Banking: Does Corporate Governance Matter? Sinqobile Amanda Ndhlovu; Ira Hapsari; Dwi Winarni; Suryo Budi Santoso
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.v4i6.583

Abstract

Increasing stakeholder demand for sustainability disclosure has heightened the importance of effective monitoring mechanisms in promoting corporate transparency. Unlike prior studies that focus primarily on direct governance effects, this study examines the dual role of corporate governance as both a determinant and a moderating mechanism of sustainability disclosure in Indonesian banking. Using panel data from 45 banking companies listed on the Indonesia Stock Exchange during 2020–2024 (225 firm-year observations), The results show that audit quality and board independence positively influence sustainability disclosure, whereas institutional ownership and audit committee have no significant effect. Furthermore, board independence and audit committee strengthen the effect of audit quality on sustainability disclosure, while board independence has no moderating effect and audit committee weakens the effect of institutional ownership on sustainability disclosure.
Formal Employment and The Human Development Index: A Panel Analysis of 14 Provinces in Indonesia (2015–2024) Picesco Andika Tulus; Cicih Ratnasih; Syaiful Syaiful
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.v4i6.588

Abstract

This study examines the effects of investment, provincial minimum wage, population growth, ICT index, and manufacturing GRDP growth on formal employment absorption, and its implications for the Human Development Index (HDI) in Indonesia. Using balanced panel data from 14 provinces selected as Indonesia’s principal industrial and investment hubs with complete data coverage, over 2015–2024, estimated with Panel EGLS Random Effects and GLS Period SUR weighting, the results show that all independent variables jointly significantly affect formal employment absorption (F=196.58; p=0.0000). Investment, ICT index, and manufacturing growth have positive significant effects, highlighting structural transformation and digitalization. Minimum wage and population growth are also positive, while the COVID-19 pandemic in 2020 has a significant negative impact. In the second stage, formal employment absorption has a positive but insignificant effect on HDI after controlling for average years of schooling, poverty rate, and regional education-health expenditure. The pandemic in 2020–2021 significantly suppressed HDI. These findings suggest that formal employment is important but not yet sufficient to boost HDI due to job quality, productivity, and redistributive policy constraints. Integrated policies linking labor markets, industrialization, and digitalization are essential for resilient and sustainable human development.
The Role of Customer Satisfaction in Mediating the Influence of Brand Image and Digital Promotion on Repurchase Intention at Assalam Dates Store Ahyar Amnur; Muhammad Hidayat; Fitriany Fitriany
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.v4i6.591

Abstract

This study aims to analyze the influence of Brand Image and Digital Promotion on Repurchase Intention with Customer Satisfaction as a mediating variable at Toko Kurma Assalam, a date retail business in Makassar City. This study uses a quantitative approach with a causal associative research type, where primary data is collected through a five-point Likert scale questionnaire distributed to customers who have made purchases at least twice in the past year, using a purposive sampling technique. The number of respondents in this study was 160 people. Data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS 4 software. The results show that Brand Image and Digital Promotion have a positive and significant effect on Customer Satisfaction and Repurchase Intention. Customer Satisfaction is also proven to have a positive and significant effect on Repurchase Intention, as well as partially mediating the effect of Brand Image and Digital Promotion on Repurchase Intention. The R-Square value shows that Brand Image and Digital Promotion are able to explain Customer Satisfaction by 43.1%, while Brand Image, Digital Promotion, and Customer Satisfaction are able to explain Repurchase Intention by 47.0%. This finding confirms that strengthening brand image and optimizing digital promotions need to be accompanied by increasing customer satisfaction to be able to encourage continuous repeat purchases, especially in the retail business of religious food products such as dates.
How Market Orientation and Distribution Channels Shape Marketing Performance: The Mediating Role of Competitive Advantage Juhana; Hari Muharam; Agus Setyo Pranowo
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.v4i6.592

Abstract

This study investigated how market orientation and distribution channels influenced marketing performance through competitive advantage in the vehicle bodybuilding industry in Bogor, Indonesia. A census covered 39 companies, with four knowledgeable management respondents from each company, producing 156 questionnaires. Data were analyzed using partial least squares structural equation modeling. Market orientation directly improved marketing performance and competitive advantage. Distribution channels improved competitive advantage but did not directly affect marketing performance. Competitive advantage was the strongest direct predictor of marketing performance and partially mediated the market orientation-performance relationship. It fully mediated the distribution channel-performance relationship. Market orientation and distribution channels explained 61.9% of competitive advantage, while the three predictors explained 91.3% of marketing performance. The results indicate that, in a project-based business-to-business industry, distribution creates performance only when access, timing, service format, and information are converted into superior product quality, uniqueness, and competitive value. Managers should integrate customer intelligence across functions and connect project visibility, quality assurance, and customer relationship management to measurable sales growth
Positive Emotion as a Mediator of Hedonic Motivation and Online Promotion Effects on Impulse Buying Indra Maulana; Agus Setyo Pranowo; Hari Muharam
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.v4i6.593

Abstract

This study examined whether positive emotion mediated the effects of hedonic shopping motivation and online promotion on impulse buying among online perfume consumers of PT Essential Luxury Odoriferous. The study responded to a commercial paradox: online promotion expenditure increased by 76% from IDR 51 million in 2021 to IDR 90 million in 2025, while average sales growth remained 4%, return on advertising spend fell from 10.00 to 6.67, and profit margin declined from 20% to 13%. A quantitative associative survey involved 250 consumers selected through purposive and accidental sampling. Data were analyzed with SmartPLS 4. All seven hypothesized paths were positive and significant. Hedonic shopping motivation and online promotion affected positive emotion and impulse buying, while positive emotion also affected impulse buying. Positive emotion partially mediated both relationships, accounting for 29.0% of the total hedonic effect and 32.5% of the total promotional effect. The model explained 45.9% of positive emotion and 52.8% of impulse buying. The findings suggest that promotion effectiveness depends not only on exposure frequency but also on value, pleasure, interaction, and emotionally engaging purchase experiences.
Building Customer Loyalty through Product Quality and Digital Touchpoints: The Mediating Role of Brand Image Bayu Luqman; Herdiyana; Sufri Anan
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.v4i6.594

Abstract

This study examined customer loyalty in the Indonesian water quality monitoring system (WQMS) market by testing product quality and digital touchpoints as antecedents and brand image as a mediator. A cross-sectional survey collected 195 responses from three roles in each of 65 institutional customer companies of PT Buana Biru Teknindo. Data were analyzed with PLS-SEM in SmartPLS 4 using 5,000 bootstrap subsamples. Product quality and digital touchpoints positively affected brand image. Product quality and brand image positively affected customer loyalty, whereas the direct digital touchpoint-loyalty path was not significant. Brand image partially mediated the effect of product quality and fully mediated the effect of digital touchpoints on loyalty. The model explained 30.1% of brand image and 37.3% of customer loyalty. These findings indicate that dependable product performance can build loyalty directly, but digital interactions create loyalty only when they strengthen a credible brand image. WQMS suppliers should integrate technical reliability, regulatory evidence, responsive digital after-sales support, and consistent cross-channel communication. The nested respondent structure and cross-sectional design require cautious causal interpretation.
Service Quality as a Moderator of Human Resource Quality, Waiting Time, and Facilities on Patient Satisfaction at Bhayangkara Hospital Level II Medan Desy Marpaung; Lambok DR Tampubolon
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.v4i6.598

Abstract

This study aims to analyze the effects of human resource quality, waiting time, and hospital facilities on customer satisfaction and to examine the role of service as a moderating variable at Bhayangkara Level II Hospital Medan. This study employed a quantitative approach using questionnaire-based data collection. The research sample consisted of 100 respondents. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of WarpPLS version 8.0. The research variables included human resource quality, waiting time, and hospital facilities as independent variables, service as the moderating variable, and customer satisfaction as the dependent variable. The results indicate that human resource quality has no positive and significant effect on customer satisfaction, with a path coefficient of 0.049 and a p-value of 0.312. Waiting time has a positive and significant effect on customer satisfaction, with a coefficient of 0.437 and a p-value of <0.001. Hospital facilities also have a positive and significant effect on customer satisfaction, with a coefficient of 0.437 and a p-value of <0.001. Furthermore, service significantly moderates the relationship between human resource quality and customer satisfaction in a negative direction, with a moderation coefficient of -0.191 and a p-value of 0.023. Service also moderates the relationship between waiting time and customer satisfaction in a negative direction, with a moderation coefficient of -0.194 and a p-value of 0.022. However, service does not significantly moderate the relationship between hospital facilities and customer satisfaction, with a moderation coefficient of -0.080 and a p-value of 0.209. The findings indicate that improving customer satisfaction requires effective waiting-time management and adequate hospital facilities, accompanied by continuous evaluation of service quality and human resource development.
The Role of Firm Size in Moderating Credit Risk, Operational Efficiency, and Profitability on The Firm Value of Banking Companies Katherina Estherika Anggraini; Kurnia
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.v4i6.599

Abstract

Firm value is one of the indicators reflecting market assessment of the performance and prospects of banking companies. Firm value may be influenced by credit risk, operational efficiency, and profitability, while firm characteristics may determine the strength of the relationships between these factors and firm value. This study aims to analyze the effects of credit risk, operational efficiency, and profitability on firm value and to examine the role of firm size in moderating these relationships. This study employs a quantitative approach using secondary data obtained from annual reports of banking companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The sample was selected using purposive sampling, resulting in 172 observations. Credit risk is measured using Non-Performing Loan (NPL), operational efficiency using Operating Expenses to Operating Income (BOPO), profitability using Return on Assets (ROA), firm value using Price to Book Value (PBV), and firm size using SIZE. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The results show that credit risk has a positive effect on firm value, while operational efficiency has a negative effect on firm value. Profitability has a positive effect on firm value. Furthermore, firm size strengthens the effects of credit risk, operational efficiency, and profitability on the firm value of banking companies.
Financial Services and Insurance: Interregional Linkages and Regional Economic Impact Across Six Indonesian Islands Tamira Pontia Kirana; Eka Agustiani; Muhammad Dzul Fadlli
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.v4i6.605

Abstract

This study examines the contribution of the Financial Services and Insurance Sector to regional economic development across six major island groups in Indonesia using an Inter-Regional Input-Output (IRIO) framework. The 2016 IRIO table from Statistics Indonesia (BPS), covering 17 sectors across six island groups, was analyzed using Forward and Backward Linkage indices derived from the Leontief inverse matrix. Results show that Java accounts for approximately 75% of national financial sector output, while most input-output flows remain within originating islands. Despite this concentration, the sector demonstrates strong linkages across all regions, with Forward Linkage indices exceeding 1.91 and Backward Linkage indices exceeding 1.12. The Electricity and Gas Supply Sector consistently emerges as the primary downstream beneficiary of financial sector activity. These findings indicate that the Financial Services and Insurance Sector occupies a strategically important position in Indonesia’s economic structure, but its contribution to balanced regional development remains constrained by spatial concentration and limited interregional integration, as reflected in the relatively low inter-island export share of 6.41%. The findings highlight the importance of strengthening equitable access to financial services, promoting interregional financial integration, and directing financial intermediation toward productive sectors and infrastructure-related activities to support more balanced regional development across Indonesia.
Integrating Green Accounting Into Sustainable Business Strategies: Efforts To Achieve The Sustainable Development Goals (SDGS) Fia Rahma; Achmad Luthfi Chamidi
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.v4i6.607

Abstract

Business evolves from short-term profit-maximizing calculation towards value creation. One major reason is the inability of the traditional accounting system to internalize environment-related externality . Therefore, green accounting should be put into consideration when developing business strategies. The purpose of this research is to evaluate green accounting incorporation types in sustainable business strategy development and how they link micro actions to macro values in achieving Sustainable Development Goals (SDGs). This research employed the Systematic Literature Review (SLR) technique following PRISMA 2020 guideline on 31 scientific journals published between 2016-2026 from the Scopus, ScienceDirect, and Google Scholar database. Thematic Analysis was used to qualitatively and argumentatively analyze the data extracted. Results from literature review reveal that green accounting through Environmental Management Accounting (EMA) tools, Material Flow Cost Accounting (MFCA), and carbon accounting served as calculative capabilities to turn perceived environmental costs into business opportunities. Moreover, companies that have incorporated environment costs were found to encourage green innovation, lower cost of equity , and discourage greenwashing activities. This research also develops a public value linkage integration model that shows how corporate calculations affect the achievement of SDG 12 (Responsible Consumption and Production), SDG 13 (Climate Action), and SDG 17 (Partnerships for the Goals). This research suggests policy makers to make environmental costs disclosures compulsory and management to consider environment accounting-based public reform of management control.

Page 50 of 52 | Total Record : 513

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