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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 108 Documents
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Massive Governance, Miserable Populace: Cost Of Governance As Economic Growth Decelerator In Nigeria Udoinyang, Nathan; Daniel, Reuben; Ifeoma, Grace E; Eduviere, Victoria O; Nkemdilim, Ebor R; David, Abroad E
Economics, Business, Accounting & Society Review Vol. 3 No. 2 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i2.141

Abstract

This study looks at massive governance, miserable populace: cost of governance as economic growth decelerator in Nigeria. This study used surveys to collect a total of 310 respondent. Looking back, we see how cost of governance become a negative impact on Nigeria's economic growth; We see that revenue from many sectors is used to finance massive governance which slows down the growth of Nigeria, massive governance weakens the Nigerian economy and slows down the growth of Nigeria economy. The heavy debt service economy has become the basis of Nigeria's economic growth, leading to excessive and ineffective spending of Nigerian funds by the political class. The study concluded that Nigerians will experience sustainable economic growth that will lead to development if she promotes and accepts a part-time unicameral legislature which will reduce the size of the political class and the salary structure, her economy will continue to slow down, thereby causing population poverty and course diseases in the country. The study also makes some recommendations to Nigerians and policy makers. Implication of this research is that by adopting a part-time unicameral legislature to minimize governance costs.
Islamic Bank Performance and Macroeconomic Variables During Economic Turbulence Maharani, Dian Putri; Roza, Fhadila; Wijayanti, Feny Gusti; Nopiah, Ririn
Economics, Business, Accounting & Society Review Vol. 3 No. 2 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i2.138

Abstract

The study aims to analyze the effect of internal and external bank factors on the financial performance of Islamic banks during the Covid-19 pandemic. The external factors or macroeconomic factors consist of BI Rate and Inflation. The internal bank factors used are BOPO (Operating Expenses for Operating Income), CAR (Capital Adequacy Ratio), FDR (Financing to Deposit Ratio), NPF (Non-Performing Financing), and ROA (Return on Assets). A quantitative analysis is applied to assess the research construct by using a panel regression approach. The data used is sourced from Bank Indonesia and the Financial Services Authority for the observation period from 2019 - 2021. The findings show that external factors do not affect ROA in the long run and short run. Meanwhile, the internal factors BOPO and CAR significantly influence ROA, and NPF is having a significant impact only in the long run.  The implications of this study show that Islamic banks need to strengthen operational efficiency, maintain capital adequacy, and implement good credit risk management in order to increase profitability sustainably, regardless of external fluctuations such as BI interest rates and inflation.
Inflation and Stock Market Performance in a Developing Country: The Bangladesh Outlook Md. Touhidul Islam
Economics, Business, Accounting & Society Review Vol. 3 No. 2 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i2.142

Abstract

This research adds empirical evidence from a developing country to the research topic: how does inflation impact stock market performance? Stock market performance is measured by the all-stock index (DSEX) of the premiere bourse in Bangladesh – Dhaka Stock Exchange (DSE). A multivariate regression model is used to investigate the relationship between inflation and stock market performance in Bangladesh. Evidence from previous literature exists of positive and negative relationships between these two variables. By examining monthly data from June, 2012 until March, 2024. It is found that inflation is negatively related to stock market performance in Bangladesh. The research paper also uses three control variables: private sector credit growth, remittance, and exchange rate. Two of them are negatively related to the stock market index, and the other is positively related.
Increasing Repurchase Intention through Product Quality and Pricing Strategy: A Fast-Food Sector Analysis Suryani, Yosi; Miranda, Deva Dwi; Gustiawan, Willson
Economics, Business, Accounting & Society Review Vol. 3 No. 2 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i2.147

Abstract

In today's competitive culinary market, repurchase intention serves as a key determinant of business profitability and sustainability. This study analyzes the impact of product quality and price on repurchase intention in the context of the fast-food sector, "Ayam Tokok Balenggek", a traditional chicken-based dish from West Sumatra, Indonesia. This paper used data from 100 respondents, the research investigates the partial and simultaneous effects of product quality and price on customer loyalty and repeat purchasing behavior. The findings reveal that product quality significantly influences repurchase intention by meeting or exceeding customer expectations in terms of taste, texture, and overall satisfaction. Similarly, competitive and affordable pricing enhances perceived value, fostering trust and encouraging repurchases. The results highlight the critical role of maintaining high-quality standards and implementing fair pricing strategies to strengthen customer retention and drive business growth. This study contributes to the field by offering actionable insights for small businesses in the culinary sector, demonstrating how a balanced focus on quality and price can enhance customer loyalty, improve brand competitiveness, and ensure long-term sustainability. These findings provide a foundation for Ayam Tokok Balenggek to optimize its product offerings and pricing policies to align with customer expectations and market demands.
Effectiveness of Intergovernmental Grants: A Systematic Literature Review Fitriadi, Fitriadi; Haliah, Haliah; Nirwana, Nirwana; Kusumawati, Andi
Economics, Business, Accounting & Society Review Vol. 3 No. 2 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i2.150

Abstract

This article aims to analyze the effectiveness of intergovernmental grants. Although the government has provided grants to various entities, including intergovernmental ones, there has yet to be a comprehensive study that illustrates the effectiveness of these intergovernmental grants. Systematic Literature Review and meta-analysis are used to answer the research question. There are 199 articles found using the keyword "government grants" from 1902 to 2023, which were then filtered based on the article year from 2010 to 2023, articles published in reputable journals indexed in Scopus Q1 to Q4, and several other limitations, resulting in 14 articles that became the data for analysis in this study. Research results show that intergovernmental grants are very effective for regions with budget and resource limitations to support development programs, enhance fiscal capacity and infrastructure, and meet the community's social needs with the hope of increasing development equity and reducing economic disparities. However, the effectiveness of intergovernmental grants depends on how these are managed and used. If not handled properly, grants can become a source of waste and public dissatisfaction, as they may be used for political purposes. In contrast, some local governments tend to use grants for electoral or short-term interests, which can disrupt their fiscal independence. Therefore, creating a balance between grants and local revenue is important. This research contributes by exploring the role, impact, and challenges of intergovernmental grants in supporting regional development in a decentralized government system.
The Role of Political Competition and Government Size to Enhance Government Financial Transparency Octa Azzani, Olivia; Fontanella, Amy; Chandra, Novrina; Afni, Zalida
Economics, Business, Accounting & Society Review Vol. 3 No. 2 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i2.151

Abstract

This study aims to analyze the influence of political competition and local government size on local government financial transparency in Indonesia. This study was conducted in 362 local governments in Indonesia. Local government financial transparency was measured through the disclosure of financial information at the planning, implementation, and reporting stages carried out on the official government websites. Political competition was proxied by the percentage of regional legislative members from the party supporting the regional head compared to the total number of council members in each district or city. The findings indicate that financial transparency is positively affected by political competition. Regions with higher political competition are found to disclose more financial information through their official websites, as increased competition leads to more stringent oversight. Furthermore, it is revealed that larger local governments disclose more financial information, indicating that governments with greater assets tend to maintain better transparency due to their access to adequate resources. Additionally, the demand for transparency is higher in larger governments. This study providing empirical evidence on the positive impact of political competition and local government size on financial transparency, highlighting the role of competitive governance and resource adequacy in fostering accountability through online financial disclosures in Indonesia.
Challenges and Strategies of Dayak Entrepreneurs in Modernization: An Accounting Perspective Novriyandana, Rifqi; Damayanti, Ratna Ayu; Said, Darwis; Rijal, Muhammad
Economics, Business, Accounting & Society Review Vol. 3 No. 3 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i3.160

Abstract

Over the years, Dayak groups in Central Kalimantan, especially the Ngaju Dayak tribe, have operated in line with their traditional norms and expertise, preserving their cultural identity in the face of modern challenges. However, the pressures of technology and globalization often impede their ability to maintain business sustainability, creating a complex dynamic between tradition and adaptation. The Ngaju Dayak culture is characterized by robust ideals embedded in everyday life, such as solidarity, reverence for the environment, and cooperation. These traditional values significantly shape their daily lives and extend into their commercial practices. These cultural values deeply influence corporate practices, shaping thought processes and decision-making strategies within their businesses. By adhering to these principles, Ngaju Dayak entrepreneurs foster a sense of trust and collective well-being, which strengthens community bonds and supports business activities. The research methodology employed in this study was qualitative, involving in-depth interviews with 30 informants. The informants were selected based on their involvement in entrepreneurship and their ability to represent the diverse perspectives of the Ngaju Dayak community. The findings reveal that ethnic entrepreneurship among the Ngaju Dayak is intricately linked to both economic factors and enduring cultural values. Their cultural principles not only guide their business practices but also enhance the connection between ethnic entrepreneurship and broader corporate aspirations, ensuring that their businesses remain sustainable while staying true to their cultural heritage. This research underscores the importance of integrating cultural values into modern entrepreneurial strategies to foster resilience and sustainability.
The Paradox of Love of Money and Ethical Culture: Seeking New Insights into Fraud Prevention at The Village Level Muwahhidin, Muwahhidin; Ansar, Muhammad
Economics, Business, Accounting & Society Review Vol. 3 No. 3 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i3.158

Abstract

This study investigates the influence of Love of Money, individual morality, and organizational ethical culture on the tendency of fraud among village officials managing finances in the South Dampal District. The study involved purposive sampling, with 104 respondents who were directly responsible for financial management in villages. Primary data were collected through structured questionnaires and analyzed using multiple linear regression with the Partial Least Square (SmartPLS) application version 4. The findings indicate that Love of Money has no significant effect on the tendency of fraud, while individual morality negatively influences fraud tendency. In contrast, organizational ethical culture does not show a measurable impact. This research contributes to the development of theoretical frameworks by integrating Love of Money, individual morality, and organizational ethical culture as parameters for assessing fraud propensity in village financial management. Practically, the study offers valuable insights for stakeholders and policymakers in enhancing oversight mechanisms to ensure integrity and professionalism in financial management. By fostering ethical culture and reinforcing individual morality among village officials, fraudulent practices in village finances can be minimized. The results underscore the need for continuous oversight and awareness programs to safeguard the ethical and moral dimensions of financial management processes, thereby promoting transparency and accountability in village administrations.
A Holistic Approach to Sustainable Corporate Governance: Exploring the Role of Business Ethics and Technology – A Bibliometric Study Akbar, Fitrah Azirial
Economics, Business, Accounting & Society Review Vol. 3 No. 3 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i3.165

Abstract

This study explores emerging trends in Sustainable Corporate Governance literature, focusing on the integration of Business Ethics and Information Technology (IT) in Environmental, Social, and Governance (ESG) reporting. As ESG principles gain prominence, businesses face increasing pressure to ensure transparent, ethical, and technology-driven sustainability disclosures. However, ESG implementation remains inconsistent, particularly in developing economies like Indonesia, where weak regulatory frameworks, limited investor pressure, and resource constraints hinder progress. Ethical accountability is essential in enhancing ESG reporting quality, as it fosters transparency, stakeholder trust, and corporate integrity. Governance structures, such as independent boards and robust oversight mechanisms, play a pivotal role in ensuring responsible ESG disclosures and mitigating greenwashing risks. Simultaneously, advancements in IT and digital platforms facilitate real-time data collection, analysis, and dissemination, improving the accessibility and accuracy of ESG reports. The study highlights the role of business ethics in shaping ESG disclosures and the impact of information systems on sustainability reporting quality. Using co-word analysis and scientific mapping, this research identifies key intellectual structures and emerging themes in sustainable corporate governance literature. The findings emphasize the need for strategic ESG integration, where corporate governance and ethical business practices align with technological advancements to drive long-term sustainability and responsible corporate behavior. This study highlights ESG, business ethics, and digital transformation, emphasizing accountability, regulation, technology, and corporate resilience
Redefining Surabaya's MSMEs Landscape: Unleashing Digital Virality for Sustainable Growth Dyatmika, Sutama Wisnu; Suyanto, Bagong; Setijaningrum, Erna; Setioningtyas, Widhayani Puri
Economics, Business, Accounting & Society Review Vol. 3 No. 3 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i3.137

Abstract

This study explores the effectiveness of digital marketing strategies, particularly viral content, in enhancing the visibility and sustainability of micro, small, and medium enterprises (MSMEs) in Surabaya City. This research utilizes a descriptive qualitative approach, combining literature review and stakeholder interviews as key data collection methods. Interviews were conducted with key MSME stakeholders in Surabaya to assess the implementation and impact of digital marketing strategies on business performance. The findings indicate that digital marketing, especially through viral content, is crucial in improving MSME visibility and long-term sustainability. Viral content effectively captures consumer attention, fosters online engagement, and strengthens brand recognition, ultimately contributing to business growth. This study offers valuable insights for MSME owners, policymakers, and support institutions seeking to optimize digital marketing strategies. Practical recommendations include enhancing content creation skills, fostering collaborations with local influencers, and leveraging social media platforms for broader market reach. These findings underscore the importance of strategic digital marketing in ensuring the competitiveness and resilience of MSMEs in an increasingly digitalized business environment.

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