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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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Do Profits Drive Tax Behavior? An Empirical Analysis of CSR and Green Accounting in the Tax Avoidance Landscape Rachman, Deviyanti Sofia; Putri, Sofie Yunida
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.216

Abstract

Tax avoidance in the consumer goods industry poses a significant challenge for sustaining national revenue, despite this sector being a major contributor to Indonesia’s tax income. This study aims to analyze the influence of financial performance and green accounting on tax avoidance with Corporate Social Responsibility (CSR) as a mediating variable in companies in the consumer goods industry sector on the IDX in 2020-2023. A total of 30 companies in the consumer goods industry sector were obtained as samples for this study using purposive-sampling techniques. This study's methodology is quantitative research, which includes explanatory research. The variables in this study were measured using Return On Assets (ROA) toward financial performance, dummy approach toward green accounting, GRI index toward CSR, and Effective Tax Rate (ETR) toward tax avoidance. The analysis was conducted using panel data regression and the Sobel test through Interactive Mediation Tests. The study's findings indicated that financial performance has a significant impact on tax avoidance. Meanwhile, tax avoidance is not much impacted by CSR or green accounting. Green accounting and financial performance also have little bearing on CSR. Furthermore, CSR acts as an intervener between the impact of green accounting along with tax avoidance, but not between the influence of financial performance and tax avoidance. These insights contribute to a deeper understanding of the interplay between financial health, sustainability practices, and tax strategies in the consumer goods sector.
Strengthening Financial Performance Models through Local Evidence from the Rural Banking Sector Arsana, I Ketut; Taufiqurahman, Cecep; Muslim, Ade Imam
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.222

Abstract

Rural Banks (BPR) play a crucial role in supporting regional economic stability, yet limited studies have examined the local determinants of their profitability. This study aims to analyze the influence of Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Operating Expense Ratio (OER) on the profitability (Return on Assets/ROA) of BPRs in Tangerang City. A quantitative research method was employed using secondary data from BPR financial statements published by the Financial Services Authority (OJK) for the period 2021–2023. The data were processed through descriptive statistics, classical assumption tests, and multiple regression analysis to evaluate both simultaneous and partial effects. The results show that CAR, NPL, and OER collectively have a significant effect on ROA. However, individually, only OER has a significant negative impact, while CAR and NPL do not exhibit direct influences on profitability. This finding highlights that operational efficiency, as reflected in OER, is the dominant factor shaping the financial performance of BPRs. Excessive operating costs reduce profitability, whereas strong capitalization and credit risk do not directly alter returns under the observed conditions. The implications of this research are twofold: first, BPR management must prioritize cost control strategies to enhance financial performance; second, regulators should design microprudential policies that align with the unique characteristics of rural banking institutions, thereby strengthening their contribution to regional economic development.
The Spatial Spillover of Health on Regional Economies: A Spatial Durbin Model Analysis Rinusara, Novita Mukti
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.189

Abstract

The purpose of this study is to examine the direct and spillover effects of population health on regional economic performance at the sub-national level in a developing country context. Using regency- and city-level data from Central Java Province, Indonesia, the study employs a Spatial Durbin Model (SDM) to capture both direct impacts within a region and indirect spillover effects across neighboring regions. The model integrates health indicators—such as life expectancy and morbidity rates—with regional economic performance measures, while controlling for socioeconomic and demographic covariates. This spatial econometric approach ensures that interdependencies across administrative boundaries are properly addressed, offering a more comprehensive assessment compared to traditional regression models. The results reveal that improvements in regional health conditions significantly enhance local economic growth, while also producing positive spillover effects in adjacent regions. Specifically, better health outcomes increase labor productivity and expand economic capacity beyond local boundaries, suggesting that regional health is not only a localized asset but also a shared driver of development. Moreover, the findings highlight that neglecting health disparities among neighboring regions can diminish aggregate economic performance, underlining the importance of coordinated health interventions. The study contributes to the literature by providing empirical evidence from a developing country at the sub-national level, a setting often overlooked in prior research dominated by cross-country or national analyses. The findings carry practical implications for policymakers, emphasizing that investments in regional health systems not only foster local prosperity but also strengthen broader regional economic resilience.
Enhancing SME Performance through Digital Finance: Do Digital Finance Accessibility and Digital Financial Literacy Matter? Santoso, Eko Esti; Normawati, Rani Arifah; Latifah , Nunuk
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.241

Abstract

Small and Medium Enterprises (SMEs) are a vital driver of economic growth in developing countries, yet they remain highly vulnerable to market disruptions and external shocks. The rapid expansion of digital finance has created both opportunities and challenges, underscoring the importance of digital financial literacy and accessibility in sustaining SME performance. Despite increasing attention to inclusive finance, empirical evidence directly linking digital financial literacy, digital finance accessibility, and SME performance remains limited, particularly within developing economy contexts such as Indonesia. This study aims to investigate the effects of digital financial literacy and digital finance accessibility on SME performance, with digital finance adoption examined as a mediating variable. Employing a quantitative research design, data were collected through surveys of 430 SMEs across two provinces in Indonesia and analyzed using SEM-PLS. The results reveal that both digital financial literacy and digital finance accessibility significantly and positively influence digital finance adoption and SME performance. Moreover, digital finance adoption partially mediates the relationship between digital financial literacy and performance, while no mediation effect is observed for digital finance accessibility. The findings highlight the need to strengthen SMEs’ digital financial literacy as a strategic resource and to improve access to digital financial infrastructure. For policymakers and practitioners, these results emphasize the importance of capacity-building and inclusive digital ecosystems to enhance resilience and competitiveness among SMEs.
Bank Lending Rate Behaviour in Nigeria: Exploring the Influence of Migrant Remittances Nzeh, Innocent Chile; Ogwuru, Hycenth Richard Oguejiofoalu; Onwuemeka, Irene Olanma; Obiukwu, Ifeoma Sandralyn
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The relevance of remittances as important source of inflows has led to an avalanche of studies directed at finding how the economy is impacted by such aspect of inflows. Despite having examined the impact of remittances on many macroeconomic variables, one particular area which has not been duly given attention in literature is the influence of remittances on the lending rate. In this paper, the focus is to evaluate the contribution of migrant remittances to the lending rate movement in Nigeria. The study employed the frameworks of auto regressive distributed lag (ARDL) bounds, Fully Modified Ordinary Least Squares (FMOLS) and Dynamic Ordinary Least Squares (DOLS) with annual dataset that covered the period from 1982 to 2022. The study finds that under the FMOLS and the DOLS, remittances impacted negatively on the lending rate but the outcome is not significant. However, under the ARDL the impact was negative and significant in the long-run while in the short-run it was positive and significant. The outcome of the control variables also shows that while exchange rate had a positive impact on the lending rate in all the models but none of the results is significant, the impact of both inflation rate and real interest rate is positive and significant in all the models. Interest rate spread is also found to be positive under the FMOLS and under the short-run ARDL.
Significance of Human Development, Labor Participation, and Unemployment in Driving Regional Economic Growth Al Berto, Muhammad; Al-farisy , Muhammad Daffa
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.170

Abstract

East Java Province stands as the second largest contributor to Indonesia’s economy, driven by its strong industrial, trade, and agricultural sectors. However, disparities in human development and labor market dynamics persist across regions. This study aims to investigate the effects of the Human Development Index (HDI), Labor Force Participation Rate (LFPR), and Open Unemployment Rate (OUR) on regional economic growth in East Java during 2017–2023. Using panel data regression from 38 regencies/cities and applying the Common Effect Model with robust standard errors, the findings reveal that HDI positively and significantly influences economic growth, reflecting the pivotal role of human capital. In contrast, LFPR and OUR both show significant negative effects, suggesting that labor participation without quality employment and high unemployment undermine economic performance. These results imply that merely increasing labor participation is insufficient without parallel improvements in job quality, economic diversification, and workforce productivity. The study contributes to regional development literature by highlighting the nuanced interplay between human development and labor market indicators. The findings offer valuable insights for policymakers to prioritize inclusive human resource development, reduce unemployment, and enhance the quality of labor market absorption to foster sustainable economic growth.
More Than Just Water: The Role of CSR in Building Trust in Short and Long Term Toward AQUA in Surabaya Potu, Tania Monica; Liao, Yi-Chuan; Gunawan, Hananiel Mennoverdi; Siahaya, Janice Carysa
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.v4i3.245

Abstract

Corporate Social Responsibility (CSR) has evolved from a peripheral activity into a strategic component of sustainable business management, particularly in industries where consumer values are closely tied to ethical and environmental considerations. In Indonesia’s bottled water sector, CSR initiatives are increasingly recognized as instruments for building consumer trust and strengthening long-term brand relationships. This study aims to examine how CSR influences short-term and long-term consumer responses—specifically purchase intention and client loyalty—through the mediating role of brand trust. It further seeks to identify which CSR dimensions most effectively drive consumer trust and sustained behavioral engagement. A quantitative research design was employed using purposive sampling among 100 AQUA consumers in Surabaya. Data were collected through structured Likert-scale questionnaires and analyzed using SPSS version 22, including validity, reliability, and regression analyses to test the causal relationships among CSR, brand trust, buying intention, and loyalty. The results reveal that CSR exerts a significant positive impact on brand trust (β = 0.605), which subsequently influences both short-term purchasing intentions (β = 0.480) and long-term loyalty (β = 0.855). While CSR’s direct impact on immediate purchasing behavior is moderate, its influence on sustained loyalty is substantial. Theoretically, this research advances CSR literature by distinguishing temporal effects on consumer behavior. Practically, it underscores CSR’s strategic potential as a brand differentiation mechanism that fosters trust, loyalty, and emotional connection in competitive markets.
Integrating Economic, Environmental, and Social Dimensions: A Green Accounting Framework for Local Food-Based MSMEs Hidayat, Muhammad Fery; Supriyadi, Supriyadi; Wellem, Karmila Alamsyah
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.v4i3.267

Abstract

This study aims to develop and validate a Green Accounting Model designed to strengthen the capacity of local food-based micro, small, and medium enterprises (MSMEs) in South Konawe Regency to support sustainable economic development and regional food security. The model was created through a combination of Research and Development (R&D) and Participatory Action Research (PAR), ensuring both methodological rigor and active engagement of MSME actors throughout the research process. Data were collected using surveys, interviews, focus group discussions (FGDs), participatory observation, and model trials with five selected MSMEs representing diverse food sectors. Initial findings reveal that MSMEs predominantly relied on simple cash inflow–outflow records and lacked systematic documentation of environmental costs, resource use, and social contributions. The proposed Green Accounting Model integrates economic, environmental, and social components into a modular and user-friendly structure. After expert validation and revision, the model was tested in the field over one month. The results show a substantial improvement in MSME recordkeeping capacity, indicating an effectiveness level of 78.2%. Qualitative insights further demonstrate enhanced sustainability awareness, routine documentation practices, and increased attention to resource efficiency. User perception scores averaged 86.2%, reflecting strong acceptance and the potential for long-term adoption. The findings confirm that a contextually adapted, simple, and integrative accounting tool can effectively bridge the gap between sustainability principles and daily MSME operations. Research implications include opportunities for broader model adoption across MSME sectors, integration into local sustainability policies, and further digitalization to enhance accessibility and impact.
Synergizing Digital Transformation and Human Capital: Pathways to Competitive Advantage and Sustainable Growth Hanoeboen, Bin Raudha Arif; Kurniawan, Sabda Aji; Ningsih, Nadya Nurlailya; Yusuf T, Glen Andre
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.v4i3.268

Abstract

In the era of digital economy acceleration, micro, small, and medium enterprises (MSMEs) face increasing pressure to sustain competitiveness amid dynamic technological and market transformations. For culinary MSMEs in Ambon, digital transformation and human capital quality have become decisive factors in ensuring business resilience and sustainable growth. This study aims to examine the effects of digital transformation and human resource quality on competitive advantage and MSME competitiveness, and their subsequent implications for sustainable economic growth. It also seeks to identify the mediating role of competitive advantage in linking organizational capabilities with long-term sustainability outcomes. A quantitative explanatory approach was employed using data from 63 culinary MSME owners collected through structured questionnaires and analyzed with Partial Least Squares (SmartPLS 4.0). The results demonstrate that digital transformation significantly enhances competitive advantage through efficiency optimization and innovation, while human resource quality serves as a complementary strategic driver. Competitive advantage strongly influences MSME competitiveness, which subsequently contributes to inclusive and sustainable economic growth. The findings underscore that integrating digital technology with skilled human resources is essential for strengthening MSME competitiveness and regional economic resilience. Theoretically, this study extends the Resource-Based View by positioning digital transformation and human capital as synergistic capabilities. Practically, it provides actionable insights for policymakers and business stakeholders to design digital training programs and ecosystem support for MSMEs’ sustainable advancement.
Exploring the Mediating Role of Brand Image in Linking Word of Mouth and Digital Marketing Decisions Nugroho, Anton; Fadhilah, Muinah; Lukitaningsih, Ambar
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.259

Abstract

The construction service industry in Indonesia plays a crucial role in national economic growth, contributing significantly through major infrastructure projects. However, the increasing competition among construction service companies has made it essential for businesses to adopt effective marketing and reputation-building strategies. This study aims to analyse the effect of Word of Mouth (WOM) and digital marketing on the decision to use contractor services, with brand image as a mediating variable, especially at CV. Adicitra Karya in Yogyakarta. This study used a survey of 20 consumers of CV Adicitra Karya, with data collected using a structured questionnaire with a Likert Scale. Data analysis was conducted with Partial Least Squares (PLS) to test the validity, measurement model, and structural model. The results show that WOM has a significant effect on brand image, which in turn affects service utilisation decisions. Digital marketing does not have a significant effect on service utilisation decisions, and its effect on brand image is also limited. This research is useful for businesses in the construction industry, digital marketing, and service-based industries. This research provides insights into how WOM and digital marketing influence consumer decisions, especially in service industries such as construction. This research enriches knowledge by exploring the interactive relationship between WOM, digital marketing, and brand image in the context of construction services. This research provides a unique perspective on how WOM can influence consumer decisions through brand image, especially in a sector that relies heavily on trust and reputation.

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