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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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The Relationship Between Cybercrime and the Nigerian Economy: Causes, Implications and the Path Forward Udoinyang , Nathan; Daniel, Reuben; David, Abroad
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.v3i3.148

Abstract

This study investigates the intricate relationship between cybercrime and Nigeria’s economic landscape, focusing on its causes, implications, and potential mitigation pathways. Cybercrime has evolved into a systemic challenge in Nigeria, fueled by socio-economic disparities, institutional weaknesses, and behavioural tendencies, threatening financial stability and economic development. The primary objective of this research is to identify the dominant drivers of cybercrime and assess its economic consequences, with the goal of proposing collaborative strategies for mitigation. A survey-based quantitative approach was employed, targeting five major Nigerian banks—Access Bank, First Bank, GT Bank, UBA, and Zenith Bank—and academic institutions, including the University of Port Harcourt and Ignatius Ajuru University of Education. A structured questionnaire (C.N.E.C.I.P.F.) was administered to a randomly selected sample of 300 individuals, of which 260 valid responses (86.7%) were analyzed using descriptive statistics and percentage analysis, with a 50% aggregate agreement threshold. Findings reveal that unemployment, poor law enforcement, urbanization, and corruption are primary contributors to cybercrime. The economic implications include loss of revenue, business disruption, and decreased investor confidence. While cybercrime cannot be fully eradicated, the study emphasizes the potential for reduction through synergistic collaboration between government, businesses, and citizens. This research contributes to the growing body of literature on cybercrime by offering empirical insights specific to the Nigerian context and proposes an inclusive, multistakeholder framework for mitigating its socio-economic effects.
Resource Utilization, Innovation, and MSME Performance: A Circular Economy Perspective Utami, Suci; Siskawati, Eka; Fauzi, Nurul
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.v3i3.154

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are critical drivers of economic growth and innovation, particularly in emerging economies like Indonesia. However, they face persistent challenges such as limited resources, low innovation capacity, and growing pressure to meet environmental sustainability standards. This study investigates the impact of circular economy (CE) practices—specifically resource utilization and innovation & learning—on the business and socio-environmental performance of MSMEs in Padang City, Indonesia. Drawing upon the Natural Resource-Based View (NRBV), the study posits that sustainable resource management and organizational learning can serve as strategic capabilities for long-term competitive advantage. A quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) was employed, with data collected from 70 MSMEs via an online questionnaire. The results reveal that both resource utilization and innovation & learning significantly and positively affect business success and social-environmental performance. These findings underscore the importance of integrating sustainability-oriented innovations and resource efficiency into MSME operations. The study contributes to the limited empirical research linking NRBV and CE practices within MSMEs in emerging markets. It offers practical implications for policy-makers and business development programs aiming to foster sustainable competitiveness and inclusive growth through innovation and environmental stewardship in the MSME sector.
Analyzing IPO Underpricing Drivers: Evidence from Profitability, Market Value, and Leverage in Indonesia's Market Ardiansyah, Faisal Aski; Jurana, Jurana; Muliati, Muliati; Masruddin, Masruddin
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.159

Abstract

This study investigates the effect of profitability, financial leverage, and market value on stock underpricing in companies conducting Initial Public Offerings (IPOs) on the Indonesia Stock Exchange from 2018 to 2022. Using a quantitative approach and multiple linear regression analysis, data were obtained from 189 companies selected through purposive sampling. The findings reveal that profitability, financial leverage, and market value simultaneously influence underpricing. Partially, profitability and market value have a significant negative effect on underpricing, while financial leverage shows no significant effect. The negative effect of profitability aligns with signaling theory, suggesting that high profitability signals low risk and strong performance, thus reducing the need for aggressive underpricing. Similarly, high market value indicates stronger investor perception and reduces uncertainty, leading to lower underpricing. Conversely, the insignificance of financial leverage implies that investors may not perceive debt levels as critical in IPO pricing, especially in regulated capital markets. This research contributes to the ongoing debate regarding the inconsistent effects of firm-specific financial indicators on underpricing across different contexts. The results highlight the contextual nature of IPO pricing decisions and suggest that market perception and external regulatory factors may moderate traditional financial indicators.
Heat Stress And Outdoor Workers In Nigeria: An Examination Of Risks And Coping Mechanisms Surajo, Aminu Zubairu
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.v3i3.166

Abstract

This study investigates the impact of heat stress on the health and productivity of outdoor workers in Kano, Nigeria, a region increasingly affected by rising temperatures due to climate change. Outdoor occupations such as construction, street vending, transport, agriculture, and security are particularly vulnerable to heat stress, posing significant occupational health risks and potential productivity losses. The study aimed to (1) identify factors contributing to heat stress, (2) examine associated health risks, and (3) evaluate coping mechanisms adopted by workers. A mixed-methods design was adopted, combining quantitative data from 217 respondents selected through simple random sampling and qualitative insights from 30 purposively selected interviewees. Findings revealed that while no significant relationship exists between the intensity of heat stress and worker productivity, prolonged exposure to direct sunlight, inadequate hydration, lack of rest breaks, and poor ventilation are key contributing factors. Health risks include dehydration, heat-related illnesses, exacerbation of chronic conditions, and increased likelihood of accidents. Though productivity effects were not statistically significant, respondents reported reductions in performance, absenteeism, and economic implications. The study identified hydration practices, work-rest cycles, use of shade, appropriate clothing, and heat-awareness training as common coping mechanisms. The implications of this research highlight the urgent need for targeted occupational health interventions, climate-adaptive labor policies, and investment in protective infrastructure to ensure outdoor worker resilience amid escalating environmental heat risks.
Analyzing the Dynamics of SGD-BDT Exchange Rate: Economic and Geopolitical Perspectives  Bari, Md. Saiful; Kabir, Md. Humayun
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.168

Abstract

This research explores the exchange rate dynamics between the Singapore Dollar (SGD) and the Bangladeshi Taka (BDT) over the past decade. In order to determine their impact, it evaluates important variables like GDP growth, inflation, trade balances, monetary policies, and geopolitical developments. The SGD has been strengthened by Singapore's strong economic stability, steady trade surpluses, and efficient government, according to an analysis of data from 2014 to 2024. In the meantime, the BDT has weakened due to Bangladesh's trade deficits, inflationary trends, and political difficulties and in addition to non-economic factors like political stability, market sentiment, and world geopolitical events, macroeconomic measures, including GDP growth, inflation, trade balances, and interest rates, also influenced exchange rate fluctuations. The analysis emphasizes that the SGD's gain over the BDT has been driven by Singapore's better GDP growth, lower interest rates and inflation, and ongoing trade surpluses. On the other hand, the BDT has been undermined by Bangladesh's reliance on imported products, trade imbalances, and political unrest. Exchange rate volatility has also increased due to worldwide disturbances like the COVID-19 epidemic and the Russia-Ukraine conflict. With an emphasis on the necessity of efficient currency risk management and the opportunities presented by trade and investment in the face of currency changes, these findings provide insightful information for investors, entrepreneurs, and policymakers.
How Firm Characteristics Shape Earnings Quality: Evidence from Indonesian Manufacturing Firms Handayani, Siti Nur; Syaiful, Syaiful
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.176

Abstract

This study aims to analyze the effect of firm size, profitability, and liquidity on earnings quality in manufacturing companies within the industrial sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Earnings quality is a multidimensional concept that reflects how reported earnings are reliable and relevant for stakeholders in making economic decisions. In this context, agency theory is the foundation to explain potential conflicts of interest between managers and shareholders in financial reporting practices. The sample was selected using a purposive sampling method based on specific criteria, and the data were analyzed using multiple linear regression. Classical assumption tests indicate that the data meet the requirements for normality, show no multicollinearity or autocorrelation, and satisfy the assumption of homoscedasticity. Regression results show that firm size does not significantly affect earnings quality (p > 0.05), while profitability and liquidity have a negative and significant effect on earnings quality (p < 0.05). The coefficient of determination (R²) of 14.1% indicates that the three independent variables explain only a small portion of the variation in earnings quality. The study's implications highlight the importance of monitoring managerial practices, particularly in companies with low profitability and liquidity, to prevent earnings manipulation and enhance investor trust. The findings also encourage regulators to strengthen financial reporting transparency policies and provide valuable insights for investors to evaluate financial statements critically.
Tax Planning or Profit Shifting? Investigating the Drivers of Transfer Pricing in Indonesia's Pharmaceutical Sector Sarini, Anggun; Muhammad, Rifqi
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.177

Abstract

This study investigates the firm-level determinants of transfer pricing practices within Indonesia’s pharmaceutical sector, an industry marked by high intangible asset intensity and regulatory sensitivity. Using panel data from eight publicly listed pharmaceutical companies on the Indonesia Stock Exchange (IDX) for the 2019–2023 period, the research employs a Random Effect Model to assess the impact of tax ratio, firm size, intangible assets, and tunneling incentive on transfer pricing decisions. The findings reveal that the tax ratio is the only variable that has a statistically significant and positive impact on transfer pricing, confirming the theory that higher tax burdens encourage firms to shift profits through intra-group transactions. In contrast, firm size, intangible assets, and tunneling incentives exhibit no significant effects, indicating that structural characteristics alone may not fully explain transfer pricing behavior in emerging markets. This study enriches the discourse on agency theory and positive accounting theory by highlighting how managerial decisions are primarily influenced by fiscal constraints rather than firm complexity or ownership motives. It challenges widely held assumptions that larger firms or those with higher intangible assets are more prone to transfer pricing, especially in contexts with growing regulatory enforcement such as Indonesia. The results underscore the importance of risk-based tax auditing strategies that target firms with high tax exposure, rather than relying solely on observable characteristics like size or asset structure.
Short-Run Gains, Long-Run Trade-Offs: Revisiting FDI, Trade Openness, and Renewable Energy in ASEAN Economic Growth Pratiwi, Dwi Sartika Lingga; Rohima, Siti; Bashir, Abdul
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.181

Abstract

ASEAN economies have undergone significant structural transformation, driven by increasing foreign direct investment (FDI), trade openness, and renewable energy adoption. This study investigates the long-run relationship among these variables and their effects on economic growth across ten ASEAN countries from 1998 to 2022. Using panel data and an Autoregressive Distributed Lag (ARDL) approach, this research examines both short-run and long-run dynamics. The long-run estimation reveals that FDI negatively affects economic growth with a coefficient of -0.486, indicating crowding-out effects and institutional inefficiencies. Similarly, trade openness shows a significant negative impact (-0.010), reflecting vulnerabilities related to external shocks and structural imbalance. In contrast, renewable energy consumption exerts a positive and significant influence (0.224), supporting the green growth hypothesis. Short-run results differ, with both FDI and trade openness positively influencing growth, while renewable energy remains statistically insignificant. The model confirms long-run cointegration among variables, validating their interdependence in shaping growth trajectories. These findings highlight that while FDI and trade liberalization may yield short-term gains, their long-term benefits depend on institutional quality and policy design. The study contributes to policy discourse by emphasizing the strategic importance of investing in renewable energy infrastructure and enhancing domestic absorptive capacity to sustain inclusive and resilient economic growth in ASEAN.
The Evolution of Behavioral Accounting Research: A 25-Year Bibliometric Analysis Pondrinal, Muhammad; Wahyudi, Rahmat; Luthan, Elvira
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.184

Abstract

The development of accounting science increasingly highlights the strong interconnection between technical aspects and human behavior in decision-making, giving rise to the field of Behavioral Accounting. This study aims to analyze research trends in Behavioral Accounting using a bibliometric approach. The method employed is bibliometric analysis based on publication data from the Dimensions database for the period 2000–2024, with scientific mapping visualized using VOSviewer software. The analysis covers 6,109 peer-reviewed journal articles selected through relevant keywords, including bibliographic coupling by country, institution, journal, publication, and keyword co-occurrence. The results reveal that the United States is the dominant contributor in terms of publication volume and collaborative strength, followed by the United Kingdom, Australia, and Canada. Harvard University and the University of California, Los Angeles are identified as the most productive institutions, while Behavioral Research in Accounting emerges as the leading journal in this field. The publication by Libby (2002) holds a central position, serving as a key theoretical reference and bridging various generations of literature. These findings underscore that the academic landscape of Behavioral Accounting remains largely dominated by developed countries and prominent institutions, while developing countries such as Indonesia need to improve publication quality and enhance international collaboration. The implication of this study is the provision of a comprehensive knowledge map that can serve as a foundation for future research direction and foster broader engagement from the global academic community in the advancement of Behavioral Accounting.
Sustainable Energy Governance in Developing Countries: A Case Study of Natural Gas Policy in Timor-Leste Barreto, Denilson Tilman Da Silva; Sudibandriyo, Mahmud
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.187

Abstract

The utilization of natural gas as a strategic resource for sustainable development in developing countries still faces multiple challenges, particularly in terms of equitable access and inclusive governance. This study aims to assess the sustainability of natural gas governance in Timor-Leste using the A4 framework (Availability, Accessibility, Affordability, Acceptability). A qualitative case study approach was employed, involving in-depth interviews with ten key stakeholders, including government officials, academics, energy company representatives, and local community members. Primary data were supported by the analysis of national policy documents and official petroleum sector reports, and examined through thematic analysis and source triangulation. The findings reveal a significant gap in perception between government and local communities across all four A4 indicators. While the government shows optimism regarding resource availability and technical feasibility, local communities report poor accessibility and affordability, having experienced little direct benefit. Public acceptability is rated as moderate, with limited participation and top-down communication approaches. The practical implication of this study highlights the need to shift the Petroleum Fund’s investment strategy toward domestic energy infrastructure and introduce inclusive subsidy policies. Theoretically, this study reinforces the importance of integrating natural resource theory, development economics, and investment strategy in shaping a fair and sustainable energy governance framework for post-conflict countries like Timor-Leste.

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