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Eka Siskawati
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Economics, Business, Accounting & Society Review
Published by International Ecsis Association
ISSN : 28100018     EISSN : 28100115     DOI : https://doi.org/10.55980/ebasr.v2i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
EBASR aims to relate to current research on economics, business, accounting & social science innovation as well as practices. The scope of the Economics, Business, Accounting & Society Review includes: Economics – Science; Business – Science; Business Ethic; Human Resource Management; Financial Management; Strategic Management; Accounting - Science; Auditing and Taxation; Behavior Accounting; Capital Market; Banking; Syari’ah Accounting; Public Sector Accounting; Green Accounting; Corporate Governance; Corporate Social Responsibility.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 95 Documents
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The Mediating Role of Lifestyle in Strengthening Financial Management Behavior of Gen Z Ramadhani, Indri Gayatri; Aisyah, Siti; Daulay, Aqwa Naser
Economics, Business, Accounting & Society Review Vol. 4 No. 3 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i3.277

Abstract

The rapid evolution of digital technology has profoundly shaped the consumption patterns and financial behaviors of Generation Z, a cohort characterized by high digital exposure and instant access to financial services. Despite their familiarity with financial information, many Gen Z individuals still exhibit impulsive spending and poor debt management, reflecting a gap between financial awareness and behavioral discipline. This study aims to examine the influence of financial knowledge and financial attitude on financial management behavior, with lifestyle serving as a mediating variable. Employing a quantitative research design, data were collected from 410 Gen Z students in Medan through an online questionnaire and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The findings reveal that both financial knowledge and financial attitude have significant positive effects on financial management behavior, both directly and indirectly through lifestyle. Furthermore, lifestyle demonstrates a partial mediating role, indicating that sound financial knowledge and positive attitudes are more effective when internalized into disciplined and goal-oriented financial lifestyles. This study contributes to the theoretical enrichment of the Theory of Planned Behavior by emphasizing the mediating role of lifestyle as a behavioral mechanism linking cognition and attitude to practical financial management. Practically, the results highlight the importance of promoting financial education programs that integrate lifestyle adjustments to foster responsible and sustainable financial behavior among the younger generation.
Integrating Financial Education and Digital Innovation to Enhance Financial Behavior in Heritage-Based Microenterprises in Malang City Abidin, Zahroh; Pamungkas, Maria Goretti Wi Endang Nirowati; Utami, Rachma Bhakti; Yuniarto, Saiful Rahman; Nurtjahjono, Gunawan Eko
Economics, Business, Accounting & Society Review Vol. 4 No. 3 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i3.282

Abstract

The rapid growth of digital technology and the increasing importance of financial literacy have redefined entrepreneurial behavior, particularly among small business owners in developing countries. In Indonesia, many small and medium enterprises (SMEs) continue to face challenges in financial management and technology adoption, especially in heritage-based economies such as Kampoeng Heritage Kajoetangan, Malang City. This study aims to examine the relationship between financial education, digital innovation, and financial behavior among micro and small entrepreneurs operating within this cultural and economic setting. This research employs an explanatory quantitative design using survey data collected from 50 SMEs. The data were analyzed through Partial Least Squares (PLS) to test the structural relationships between the variables. The results reveal that both financial education and digital innovation have positive and significant effects on financial behavior, with financial education demonstrating a stronger influence. Entrepreneurs with higher financial literacy tend to exhibit more responsible financial decision-making, while digital innovation enhances financial efficiency and accessibility through technology-based operations. These findings underscore the complementary role of education and digital innovation in fostering rational and sustainable financial behavior among SMEs. The study highlights the importance of integrating financial literacy programs with digital capacity-building initiatives to strengthen entrepreneurial resilience. Policymakers are encouraged to design targeted interventions that expand access to financial education and digital infrastructure, particularly in cultural tourism areas where micro enterprises play a key role in local economic development.
Improving the Creativity and Competitiveness of Craft MSMEs Through HR Training and Digital Marketing Rahayu, Yayu Sri; Suparwo, Adi
Economics, Business, Accounting & Society Review Vol. 4 No. 3 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i3.286

Abstract

Human resource quality and digital readiness are increasingly recognized as crucial foundations for strengthening creativity and competitiveness among Micro, Small, and Medium Enterprises (MSMEs). However, many craft-based MSMEs still struggle to optimize human resource potential and adapt to technological changes in marketing, resulting in limited innovation and slow competitive growth. This study aims to analyze the influence of HR training and digital marketing on the creativity and competitiveness of craft MSMEs in Pengkolan Village, Cikidang Village, Lembang District, West Bandung Regency. A quantitative method was employed using a descriptive and verification approach, with survey-based data collected through purposive sampling of MSME actors. Data were analyzed through validity and reliability testing, multiple linear regression, and the coefficient of determination using SPSS version 29. The results reveal that HR training has a significant positive effect on MSME creativity and competitiveness, indicating that improved knowledge, skills, and attitudes directly contribute to stronger innovative capacity. Digital marketing also shows a significant positive influence, demonstrating that effective online promotion enhances consumer reach, purchasing tendencies, and overall market responsiveness. Together, HR training and digital marketing explain 67.4% of the variation in MSME creativity and competitiveness, indicating their substantial combined contribution. These findings imply that strengthening human resource development and digital marketing adoption is essential for advancing the innovation capabilities and long-term competitiveness of craft MSMEs.
How Customer Orientation and Innovation Capability Shape Satisfaction in an Offline Beauty Retail Environment Pujiastuti, Wulandari; Daulay, Aqwa Naser; Aisyah, Siti
Economics, Business, Accounting & Society Review Vol. 4 No. 3 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i3.301

Abstract

The cosmetic industry in Indonesia has experienced rapid expansion and has emerged as a strategic sector contributing to national economic growth. This development is accompanied by rising consumer expectations regarding product quality, service excellence, and immersive retail experiences, particularly within modern beauty store environments. This study examines how customer orientation and product innovation capability shape customer satisfaction at the Sociolla Offline Store in Medan City. A quantitative, associative research design was employed, involving 96 purposively selected respondents, with data analyzed using multiple linear regression. The findings demonstrate that customer orientation plays a central role in elevating customer satisfaction, as reflected in the effectiveness of personalized guidance, product education, and attentive interactions offered by beauty advisors. Product innovation capability likewise contributes meaningfully to the formation of satisfaction, particularly through the presence of diverse product assortments, frequent updates, aesthetic interior design, and experiential store concepts. Statistical results further show that customer orientation constitutes the more prominent determinant, while both variables collectively account for 86.2% of the variance in customer satisfaction, underscoring the robustness of the proposed model. These results highlight the necessity for beauty retail firms to strengthen customer-centered service practices while continuously advancing innovation in product offerings and store experiences to maintain competitiveness and respond to evolving consumer expectations.
Enhancing the Digital Literacy of Bank NTT Customers in Protecting Personal Data Against Cybercrime Threats Susilawati, Made; Long, Maria Lodika
Economics, Business, Accounting & Society Review Vol. 4 No. 3 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i3.295

Abstract

The growth of digital banking has reshaped customer interactions with financial institutions, offering greater convenience yet simultaneously exposing users to new forms of cyber risk. This research explores how digital literacy, perceived ease of use, and digital literacy education influence customers’ awareness of personal data protection, while also identifying effective approaches to strengthen cybersecurity awareness among Bank NTT’s clients. A mixed-method design was employed, combining quantitative surveys with in-depth qualitative interviews to capture both measurable patterns and contextual insights. Statistical analyses, including reliability, correlation, and multiple regression tests, were complemented by thematic analysis of interview data to reveal behavioral tendencies and cognitive perceptions related to digital safety. The findings highlight that higher levels of digital literacy substantially enhance customers’ understanding and awareness of data security. Moreover, perceptions of ease and usefulness of digital banking services, along with consistent digital literacy education, foster more preventive and responsible online behaviors. Experiences of or exposure to cybercrime incidents were also found to strengthen customers’ motivation to safeguard their personal information. Overall, this study emphasizes that building cybersecurity awareness in the banking sector requires continuous digital education, user-oriented service innovation, and practical learning experiences to cultivate a culture of data protection and trust in digital financial ecosystems.

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