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Journal Of Economic Sciences (Ekuisci)
Published by Ann Publisher
ISSN : 3046837X     EISSN : 30470579     DOI : https://10.62885/ekuisci.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
is a peer-reviewed journal that publishes scientific articles in the field of economics. Articles published in the Ekuisci Journal include original scientific research results (top priority), new scientific review articles (not priority), and the results of studies in the field of economics.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 98 Documents
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An AI-Based Personalized Learning Framework for Corporate Employee Development: An Integrative Literature Synthesis Dzaky Mubarok; Khoe Yao Tung; Budi Wibawanta
Jurnal Ekuisci Vol 3 No 6 (2026): Vol 3 No 6 July 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i6.1232

Abstract

Background: Accelerating digital transformation, encompassing widespread business process automation and the adoption of artificial intelligence, has widened the competency gap between current workforce capabilities and future organizational demands. This condition positions the corporate Learning and Development (L&D) function as a strategic pillar for sustaining competitive advantage and simultaneously heightens the urgency of integrating AI into corporate learning systems. Purpose: Aims. This study synthesized, through an integrative approach, empirical and conceptual literature on AI-based personalized learning frameworks for corporate employee development to produce a coherent conceptual framework. Method: A Systematic Literature Review (SLR) design was employed, utilizing qualitative meta-synthesis guided by the PRISMA 2020 protocol. Research questions were formulated using the SPIDER framework. Systematic searches were conducted across five major academic databases, Scopus, Web of Science, ERIC, IEEE Xplore, and Google Scholar, covering publications from 2020 to 2025. Results: From 1,847 initially identified articles, 1,203 unique records remained after deduplication. Title and abstract screening yielded 312 articles, and full-text screening produced a final synthesis corpus of 47 articles. Findings confirm that AI-driven personalized learning systems have a significant capacity to address workforce competency gaps arising from digital transformation. Conclusion: This study produced a comprehensive AI-based personalized learning framework by integrating perspectives from educational technology, human resource management, and artificial intelligence. Implementation. Organizations are advised to adopt this framework as a strategic response to the imperatives of reskilling and upskilling in the digital transformation era.
AI Search Visibility And Brand Trust Formation: A Conceptual Framework For Startups In The Indonesian Digital Market Ahmed H A Albawwab
Jurnal Ekuisci Vol 3 No 6 (2026): Vol 3 No 6 July 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i6.1233

Abstract

Background. The rapid proliferation of artificial intelligence (AI)-mediated search environments has fundamentally restructured how consumers discover and evaluate brands in digital markets. Despite growing scholarly attention to AI as an operational marketing tool, a critical gap persists regarding its role as a brand trust-building signal — particularly for startups and unknown brands that lack established reputational capital. Aims. This paper addresses two interrelated gaps: the absence of a conceptual framework examining AI search visibility as a trust signal, and the neglect of startups as a distinct context in AI marketing research. Methods. Using a conceptual research design grounded in systematic literature synthesis, this paper integrates Trust Transfer Theory, Signaling Theory, and the Elaboration Likelihood Model to develop a conceptual framework that explains how AI search visibility shapes brand trust formation. Four theoretical propositions are developed: AI search visibility positively influences brand trust (P1); brand trust enhances purchase intention (P2) and recommendation intention (P3); and collectivist cultural orientation moderates the relationship between AI search visibility and trust (P4). Conclusion. The Indonesian digital market provides the contextual grounding, given its collectivist orientation, dynamic startup ecosystem, and rapidly growing AI adoption. Implementation. Findings offer theoretical extensions and practical implications for startup brand strategy in algorithm-mediated marketplaces.
The Moderating Role of Financial Literacy and Gender on The Effect of Overconfidence And Present Bias on MSME Financial Decision-Making In Bandung City, Indonesia Heraeni Tanuatmodjo; Asep Kurniawan; Badria Muntashofi; Laely Purnamasari; Imas Purnamasari; Pitri Yanti
Jurnal Ekuisci Vol 3 No 6 (2026): Vol 3 No 6 July 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i6.1246

Abstract

Background. Behavioral finance research has so far focused largely on capital-market investors in developed countries, while understanding of how overconfidence and present bias shape the financial decisions of Micro, Small, and Medium Enterprise (MSME) owners in developing countries particularly the protective role of financial literacy and gender as moderators remains limited and yields inconsistent findings across contexts. Aims. This study addresses that gap by examining the effect of overconfidence and present bias on financial decision-making among 388 MSME owners in Bandung City, Indonesia, with financial literacy and gender as moderating variables. Methods. Using Moderated Regression Analysis (MRA), the results show that overconfidence (β=-0.324, p<0.001) and present bias (β=-0.581, p<0.001) both have a significant negative effect on the quality of financial decision-making. Result. Financial literacy moderates the effect of overconfidence (β=-0.026, p=0.035) but does not moderate the effect of present bias (p=0.999)  a pattern that contrasts with some findings among individual investors in Pakistan and Saudi Arabia. Gender is not found to moderate either relationship (p>0.05), diverging from the classic finding of Barber and Odean (2001) in the United States investor context. Conclusion. These findings indicate that the effectiveness of financial literacy as a protective factor is bias-specific rather than bias-general, with important implications for the design of financial literacy interventions for the MSME sector in developing countries.
Fiscal Reconciliation Qualitative Analysis: Bridging The Orientation Of Commercial Accounting And Tax Accounting In Financial Reporting Iwa Karniwa
Jurnal Ekuisci Vol 4 No 1 (2026): Vol 4 No 1 September 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v4i1.1311

Abstract

Background. The philosophical and orientation differences between commercial accounting based on Financial Accounting Standards (SAK) and tax accounting based on tax regulations pose a financial reporting dilemma for business entities. Companies must provide stakeholders with reasonable financial performance information while fully complying with tax regulations. Aims. This study aims to qualitatively analyze the role of fiscal reconciliation as a mechanism of cognitive harmonization and compliance that bridges these two orientations, with a specific focus on entertainment and donation expense accounts. Methods. By using a descriptive qualitative approach through the library research method with content analysis techniques on the latest SAK regulations and the Income Tax Law (Income Tax Law). Result. The results show that fiscal reconciliation functions as a qualitative bridge through positive and negative fiscal correction mechanisms. This process converts commercial profits into taxable income without altering or damaging the integrity of the commercial financial information required by investors. Conclusion. Fiscal reconciliation is not just a mathematical calculation on paper, but a strategic qualitative instrument to minimize compliance costs and the risk of tax disputes.
The Influence of Trust In Brand and Perceived Value on Member Loyalty at the Tempe Tofu Cooperative in Cirebon Regency Surnita Sandi Wiranata; Ronald Nanda Pratama
Jurnal Ekuisci Vol 4 No 1 (2026): Vol 4 No 1 September 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v4i1.1312

Abstract

Background. Member loyalty is an important factor in maintaining the cooperative's sustainability because it reflects members' commitment to maintaining membership, using services sustainably, and participating in cooperative activities. Objectives. This study aims to analyze the influence of Trust in Brand and Perceived Value on Member Loyalty in the Tempe Tofu Main Cooperative of Cirebon Regency, both partially and simultaneously. Methods. This study uses a quantitative approach with an associative design. The study respondents were 60 active cooperative members who had used cooperative services. Data were collected through questionnaires and documentation, with measurements using the Guttman Scale. Data analysis was carried out using descriptive and inferential statistics with the help of SPSS, including instrument tests, multiple linear regression analysis, t-test, F-test, and determination coefficients. Results. The results showed that respondents' assessment of Trust in Brand, Perceived Value, and Member Loyalty in general was in the very good category. Trust in Brand had a positive effect on Member Loyalty, showing that the higher a member's trust in the cooperative's ability, reputation, security, reliability, and credibility, the higher the member's tendency to maintain a relationship with the cooperative. Perceived Value also had a positive effect on Member Loyalty, showing that a positive assessment of the benefits, quality of service, comfort, experience, and ability of the cooperative to meet needs can strengthen member loyalty. Simultaneously, Trust in Brand and Perceived Value affect member loyalty. Conclusion. These findings confirm that increasing member loyalty requires strengthening trust while increasing the value of benefits members feel. Therefore, cooperatives need to maintain service consistency, information transparency, security, and improve service benefits to remain relevant and competitive
Bridging Accounting Literacy and SME Financing Access: The Role of Bank-SME Partnership in West Java, Indonesia Badria Muntashofi; Asep Kurniawan; Heraeni Tanuatmodjo; Hezekiel Evander Hasibuan
Jurnal Ekuisci Vol 4 No 1 (2026): Vol 4 No 1 September 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v4i1.1291

Abstract

Background. Access to formal financing remains a persistent constraint for micro, small, and medium enterprises (SMEs) in Indonesia, where more than 60 million SME units contribute substantially to GDP yet only a small fraction can access bank credit. Grounded in Agency Theory and the Resource-Based View and situated within the partnership agenda of Sustainable Development Goal 17. Aims. This study examines how financial statement quality and accounting literacy influence SME access to financing and clarifies the mechanism through which the bank-SME partnership operates in this relationship. Methods. Using a cross-sectional survey of 200 SMEs in West Java, Indonesia that applied for bank credit within the past three years, we analyzed the data using ordinary least squares regression complemented by bootstrap mediation analysis (5,000 resamples). Result. The results show that accounting literacy significantly predicts financing access, and this effect is substantially transmitted through bank-SME partnership, which mediates approximately 85% of the total effect. Financial statement quality shows no significant direct or indirect effect on financing access. Conclusion. These findings indicate that bank-SME partnership functions as a critical bridging mechanism rather than merely a boundary condition, extending prior moderation-focused accounts of SME financing. Implementation. The study contributes a validated financial statement quality measurement instrument for Indonesian SMEs and offers practical implications for banks and policymakers seeking to strengthen inclusive financing ecosystems consistent with SDG 17.
The Implementation of MSME Upgrades and Its Stages in Pajajar Village, Majalengka Regency Candra Astra Terenggana; Andri Hermawan
Jurnal Ekuisci Vol 4 No 1 (2026): Vol 4 No 1 September 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v4i1.1348

Abstract

Background. Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia's economy, absorbing around 119 million workers and contributing more than 60% of the national Gross Domestic Product (GDP), but the structure of MSMEs is still very unequal because micro enterprises dominate up to 99.70% of the total business units (UKMINDONESIA.ID, 2026). This inequality makes the agenda of "upgrading"—increasing business capacity from micro to small and medium—a policy priority of the Ministry of Cooperatives and SMEs. Objectives. This research is part of a series of literature reviews on Pajajar Village, Rajagaluh District, Majalengka Regency, which has previously discussed waste bank institutions, the application of waste management technology, and food security at the household level; this study expands the study to the realm of strengthening the local economy through upgrading MSMEs and its stages of implementation. Methods. The method used was a descriptive-qualitative literature review by examining the MSME policy framework for upgrading classes, cluster models and MSME assistance, the concept of One Village One Product (OVOP), as well as national scientific journal articles on marketing digitalization (marketplace and QRIS) and business legality (NIB, halal certification, and PIRT). The results of the study formulated a four-stage model of MSMEs upgrading for Pajajar Village—pioneering and legality, digitalization and marketing, standardization and certification, and upgrading and expansion—which were synthesized from the Go Legal-Go Digital-Go Bankable-Go Global framework. Results. This study also synthesizes the relationship of MSMEs upgrading with the results of the previous three literature reviews, showing that compost, compost, and yard crops can be processed into value-added MSME products which are then marketed digitally, forming a circular waste-food-MSME economic value chain at the village level. Conclusion. This study recommends that the Pajajar Village Government start the pilot stage of business legality collectively through cooperatives/BUMDes, while still considering the potential of circular economy educational tourism as an added value for village MSMEs.
Analysis of ESG Performance, Profitability, Leverage, and Sustainable Growth on Firm Value Category: An Empirical Study Using Binary Logistic Regression Hasanah Tisna Amijaya; Rita Yunita Resmi; Hani Fitria Rahmani; Richard Friendly Simbolon; Nadia Rizky Vindiazhari; Anisa Shafa Aunur Rozana; Winda Fuji Anggina; Shibli Jamal Shariff Asad; Sani Susanto
Jurnal Ekuisci Vol 4 No 1 (2026): Vol 4 No 1 September 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v4i1.1352

Abstract

Background: Firm value is an important indicator for assessing a company’s performance and prospects. Environmental, social, and governance (ESG) factors, profitability, leverage, and sustainable growth are expected to be related to firm value. However, the relationships among these factors need to be tested empirically using an appropriate statistical approach.Aim: This study aims to analyze the effects of ESG Performance, Return on Assets (ROA), Leverage Ratio, and Sustainable Growth on firm value category.Method: The study uses a quantitative approach with secondary data comprising 88 observations. The analysis applies binary logistic regression with the Enter method. The tests include the Omnibus Test, the Hosmer–Lemeshow Test, the Nagelkerke coefficient of determination, the classification table, and tests of the regression coefficients at the 5% significance level.Results: The results show that the regression model as a whole is not yet significant, with a Chi-square value of 5.071 and a significance of 0.280. A Nagelkerke R-squared of 0.075 indicates that the model’s explanatory power is relatively limited. The Hosmer–Lemeshow test yields a significance of 0.477, while the overall classification accuracy reaches 59.1%. Partially, ESG Performance, ROA, Leverage Ratio, and Sustainable Growth have significance values of 0.084, 0.364, 0.757, and 0.982, respectively. Accordingly, none of the independent variables is significant at the 5% level.Conclusion: The model provides insufficient statistical evidence of the effects of the four variables on firm value category.Implementation: Future research should consider adding relevant variables, reviewing how firm value is measured, and refining the model specification to improve explanatory power and predictive accuracy.

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