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INDONESIA
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 74 Documents
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Predicting Audit Quality Based on Factors in the Fraud Hexagon Syahrudin, Muhammad; Susanto, Sani
Jurnal Ekuisci Vol 2 No 6 (2025): Vol 2 No 6 July 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i6.780

Abstract

Background. An audit of financial statements is needed to ensure accountability and transparency, especially in public companies. One of the actions that undermines transparency in a report is the deliberate manipulation of financial statements by management. Aim. This study aims to analyse and predict audit quality based on factors in the Fraud Hexagon. The results are expected to make a theoretical contribution to the development of agency theory-based audit literature and a practical contribution to strengthening the role of auditors in fraud prevention and disclosure. Methods. A causal-comparative type of research, which utilised a quantitative approach, was used in this study. Using a logistic regression model, this study aims to evaluate how the components of the Fraud Hexagon impact audit quality. The population in this study is all non-financial BUMN operating in Indonesia. The sample selection was carried out using a purposive sampling technique based on specific criteria set by the researcher. This study uses secondary data on annual and financial reports of BUMN companies listed on the Indonesia Stock Exchange for 2015 to 2022.” Result. The factors in the fraud hexagon used in the model simultaneously significantly affect audit quality. Based on the logistic regression model used, the probability of high audit quality under certain conditions is 18.96%. Conclusion. Based on the test results obtained that: (1) The factors in hexagon fraud used in the model simultaneously have a significant effect on audit quality (2) Based on the classification results, the logistic regression model has an accuracy rate of 68.5%, which means that out of 184 observations, 126 observations were successfully classified correctly by the model (3) Factors in hexagon fraud can explain variations in the dependent variable, namely audit quality, by 24.5%. (4) Based on the logistic regression model used, it is obtained that the probability of high audit quality under certain conditions is 18.96%. Implementation. This study's results can be mapped using logistic regression to identify the main factors in the Fraud Hexagon that significantly affect audit quality
The Influence of Talent Management on The Performance of/Civil Servants in Indonesia Kurniawan, Bakti; Wening, Nur
Jurnal Ekuisci Vol 2 No 6 (2025): Vol 2 No 6 July 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i6.781

Abstract

Background. In this era of bureaucratic transformation and the digitalization of public services, the State Civil Apparatus (ASN) is increasingly required to become more adaptive, professional, and highly competitive in fulfilling its duties to serve the community. Aims. To address these challenges, a strategic approach is necessary in ASN management, one of which is the implementation of talent management. Methods. This study employs a Systematic Literature Review (SLR) as a research method, beginning with identifying the problems to be discussed. This study addresses the influence of talent management on the performance of civil servants in Indonesia. The next step is to select relevant literature to discuss the issue, taking into account certain limitations under the established conditions. The search for journal literature in this study utilizes the Publish or Perish (PoP) application. Once the literature has been collected, the next step is to identify the details of some of the literature to get information related to the topic being sought. Result. The results were obtained from 11 articles related to the sought topics, which stated that talent management has a significant influence on the performance of civil servants in Indonesia. However, in its implementation, it still faces several obstacles, such as limited resources, budget constraints, and a lack of support from leadership. Therefore, to make talent management more effective, improvements are needed in policies, resource management, and communication between organizational units. Conclusion. Overall, this research demonstrates that effective talent management not only enhances individual performance but also contributes to the achievement of organizational goals. Implementation. Therefore, the government needs to strengthen talent management policies to ensure that the performance of ASN continues to improve in line with the times.
The Influence of Motivation and Work Environment on Employee Performance at The Yogyakarta Technical Education Training Center (BLPT) Angraini, Ria; Wening, Nur; Setiawan, Edi
Jurnal Ekuisci Vol 2 No 6 (2025): Vol 2 No 6 July 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i6.782

Abstract

Background. Employee performance can be utilized to assess an organization's success rate. Aims. This study aims to examine the impact of the work environment and motivation on employee performance at the Yogyakarta Technical Education Training Center (BLPT), both individually and collectively. Methods. This study used a quantitative methodology using a sample of 60 workers to analyze the population of all service personnel at the Technical Education Training Center (BLPT) in Yogyakarta. Google Forms is utilized for data collection, and URLs are disseminated via email: https://forms.gle/XHnMsDQXx9z9NSys8. The data analysis method employs t-tests, F-tests, correlation coefficients (R), determination coefficients (adjusted R-squared), instrument tests, multiple linear regression analysis, and classical assumptions. SPSS software version 25.0 for Windows is utilized for data processing. Result. A significance value of 0.001, which is less than 0.05, suggests that the motivation component has a significant impact on employee performance, according to the study's findings. A significance value of 0.000 < 0.05 indicates that workplace characteristics have a significant influence on employee performance. At the Yogyakarta Technical Education Training Center (BLPT), employee performance is profoundly influenced by motivation and the work environment, evidenced by a significance value of 0.000 < 0.05. A robust correlation was identified between employee performance, work environment, and motivation, as demonstrated by a correlation coefficient (R) of 0.821. The adjusted R-squared value, as ascertained by the coefficient of determination test, is 0.663, or 66.3%. Conclusion. This statistic demonstrates that motivation and work environment account for 66.3% of employee performance, while the remaining 33.7% is ascribed to factors beyond the purview of this study.
Capital Structure As Mediating Variable in Financial Performance and Good Corporate Governance Banking Sector Kinasih, Lintang; Laeliyah, Evi Sofiatul; Neliana, Tri
Jurnal Ekuisci Vol 2 No 6 (2025): Vol 2 No 6 July 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i6.783

Abstract

Background. Banking and financial institutions are essential to the functioning of modern economies, serving as key drivers of economic stability and growth. In Indonesia, the banking sector holds a dominant position within the financial system, playing a vital role in the implementation of monetary policy. Aims. Ensuring a robust banking environment depends on the practical application of GCG, which is assessed using the RGEC framework, consisting of Risk Profile, Governance, Earnings, and Capital. The importance of GCG has become even more evident following financial crises, such as the 1997 monetary crisis and the 2024 Bank BJB corruption scandal, both of which highlighted serious shortcomings in oversight and transparency. Methods. The population in this study comprises all banking companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The sample was selected using purposive sampling, a method that involves selecting participants based on specific criteria to meet the study's objectives. The criteria applied included banks listed on the IDX and those that consistently published their financial statements from 2019 to 2023. Based on these criteria, a total of 51 banking companies were selected as the research sample Result. Although banking performance has improved, issues such as inefficiency and a lack of transparency persist. Studies indicate that GCG elements—such as board structure, audit committees, and ownership models—impact financial outcomes, though findings are not always consistent. Conclusion. This research examines the impact of GCG, incorporating capital structure as a mediating factor to gain a deeper understanding of these relationships. Focusing on the banking sector underscores its critical role in the economy and its ongoing digital transformation, reinforcing the need for governance systems that foster sustainable and innovation-driven financial development
Application of Cashier Applications in the Traditional Retail Digitalization Process: A Literature Study Usman, Usman; Rofiqoh, Ifah
Jurnal Ekuisci Vol 2 No 6 (2025): Vol 2 No 6 July 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i6.787

Abstract

Background. Digital transformation in the micro-retail sector has become an inescapable necessity, particularly in the face of technological advancements and shifts in consumer behavior. Aims. This study aims to evaluate how the application of cashier applications as a form of digitalization affects the effectiveness of marketing in grocery stores in Kasihan District, Bantul, Yogyakarta. Method. This study uses a systematic literature study approach to describe how cashier applications play a role in supporting the digital transformation of grocery stores, especially in marketing strategies. Data was analyzed from 12 relevant scientific journals, covering issues such as transaction efficiency, customer management, and data-driven decision-making. Result. The study's results show that the use of cashier applications supports the effectiveness of promotions, fosters consumer loyalty, and facilitates digital stock and price management. The analysis was carried out thematically to identify the main patterns that appear in the literature. Conclusion. This research makes theoretical and practical contributions to the development of micro, small, and medium-sized enterprises (MSMEs) in the context of digitalization in micro-retail
The Effect of Internal Control, Human Resource Competence, Audit Activities on the Effectiveness of the Use of Village Funds Maruwah, Intan Nur; Putri, Adinda Felisa; Rosnidah, Ida; Salta, Salta
Jurnal Ekuisci Vol 3 No 1 (2025): Vol 3 No 1 September 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i1.836

Abstract

Background. The performance of village officials in managing the village budget has a significant impact on the effective utilization of village funds. Indonesian: According to Law No. 16 of 2019 from the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration of the Republic of Indonesia, programs or activities related to the empowerment and development of village communities are prioritized when using all village funds. Aims. The purpose of this study is to investigate the impact of internal control, human resource competence, and audit practices on the effectiveness of village funds utilization in Village X, District X, Majalengka Regency. The efficiency of village funds is a dependent variable that is analyzed, while internal control, human resource competence, and audit activities are independent factors that are examined. Methods. This study uses a quantitative methodology. Approximately 100 households were given questionnaires to complete, allowing for the collection of data. The impact of independent and dependent factors on the efficiency of village budget utilization was then determined using multiple regression analysis to test the data. Result. The findings show that the efficiency of village budget utilization is significantly influenced by internal control, human resource competence, and audit activities. To expand our understanding of the relationships between the variables that have been studied. Conclusion. The results of this research will help village officials in improving the quality of their performance, for local governments are expected to be able to support by providing resources that have special competencies in their respective fields. Implementation. This research adds to the global understanding of best practices in public financial management at the local level, particularly in developing countries with similar village fund schemes
The Marketing Communication Strategy For The Home-Batik Industry: Between Challenges And Opportunities Ladini, Idfi Eva; Khumayah , Siti; Erawati, Dedet
Jurnal Ekuisci Vol 3 No 1 (2025): Vol 3 No 1 September 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i1.839

Abstract

Background. Batik is an intangible cultural heritage of Indonesia, recognized by UNESCO in 2009 and widely recognized worldwide. The batik industry today focuses not only on preserving ancestral cultural heritage, but also on a highly valuable commodity that deserves to be preserved. Besides its economic value, batik also serves as a symbol, icon, and cultural identity that enhances the nation's competitiveness internationally, including home-based batik industries spread across various regions in Indonesia, one of which originates from Trusmi Village, Cirebon Regency, West Java. However, the batik industry faces various challenges, including limited capital, market access, distribution, and a lack of understanding of effective marketing communication strategies, particularly in utilizing digital platforms. Aims. This study aims to analyze the opportunities and challenges associated with implementing marketing communication strategies for the home-based batik industry. Methods. By using a qualitative approach and supported by the use of Integrated Marketing Communication (IMC) Theory and Relationship Marketing in analyzing the findings in the field, the results of the study indicate that social media, the TikTok platform, is a strategic tool to promote batik products, especially those originating from home-based batik artisans, widely to both domestic and international audiences using interesting and consistent content. Result. The results of this study suggest that artisans consistently and continuously build customer loyalty. Implementation. Additionally, artisans must also develop and strengthen a good and attractive brand image and branding.
SWOT Analysis in Determining Performance Improvement Strategies Azandi Wilasto, Kukuh; Wening, Nur
Jurnal Ekuisci Vol 3 No 1 (2025): Vol 3 No 1 September 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i1.842

Abstract

Background. This research was conducted to identify and systematically examine the application of the Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis in the formulation of strategies to enhance organizational performance across various sectors. Aims. The study's focus encompasses the fields of education, public services, industry, Micro, Small, and Medium Enterprises (MSMEs), and hospitals. Methods. The methodology employed in this study is a Systematic Literature Review (SLR) of ten scientific articles published between 2017 and 2024, which explicitly applies the SWOT approach. The study was conducted thematically, based on the research method, organizational sector, SWOT quadrant position, and proposed strategy. Result. The results of the study show that most organizations are in quadrant I (aggressive strategy), which describes an institution's ability to combine strengths from internal operations and opportunities from external sources to the maximum. The dominant strategy implemented includes strengthening human resources, implementing performance improvement strategies, enhancing operational process efficiency, and driving innovation in products and work systems. In addition, some studies combine SWOT with other methods such as the Quantitative Strategic Planning Matrix (QSPM) and the Malcolm Baldrige National Quality Award (MBNQA), which have been proven to enrich analysis and support decision-making accuracy. Conclusion. SWOT analysis has proven to be an effective strategic evaluation tool applicable in various organizational contexts. This study also offers practical implications for organizational leaders in designing adaptive strategies that are grounded in the organization's actual conditions. Implementation. The government and stakeholders are advised to initiate managerial training and mentoring programs to enhance organizational understanding and capacity in comprehensively implementing SWOT analysis
Discriminant Analysis of Going Concern Audit Opinion Based on Liquidity, Leverage and Financial Distress Syahrudin, Muhammad; Susanto, Sani
Jurnal Ekuisci Vol 3 No 1 (2025): Vol 3 No 1 September 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i1.843

Abstract

Background. Aim. Through this research, it is hoped that it can be seen to what extent the variables of liquidity, leverage, and financial distress can be used as predictors in the going concern audit opinion classification. The results of this study are expected to contribute to the development of auditing literature and become a consideration for auditors in considering the audit opinion to be given, while supporting the transparency and legitimacy of the company in the eyes of the public. Methods. This research is quantitative research with an explanatory approach, which is to test the relationship between the independent variables (liquidity, leverage, and financial distress) on the dependent variable (going concern audit opinion). Researchers not only want to know if there is a relationship, but also want to explain how and to what extent these variables can distinguish between companies that receive going concern opinions and those that do not, using the analysis method used is Discriminant Analysis, with the aim of classifying and separating groups of companies that receive going concern opinions and those that do not. The author chose a research place in companies listed on the IDXESGL listed on the Indonesia Stock Exchange (IDX) 2019-2021. Result. The discriminant model is able to distinguish companies based on going concern audit opinion. The analysis results show that the discriminant model built with three variables of Financial Distress, Liquidity and Leverage is statistically significant in distinguishing companies that receive going concern opinions and those that do not. Conclusion. Based on the test results, it is found that the discriminant model is able to distinguish companies based on going concern audit opinion. The analysis results show that the discriminant model built with three variables Financial Distress, Liquidity and Leverage is statistically significant in distinguishing companies that receive going concern opinion and those that do not (Wilks' Lambda = 0.824, Sig = 0.001). Two variables are significant in distinguishing groups: Based on the Equality of Group Means test, two variables viz: Financial Distress (Sig. = 0.027), Liquidity (Sig. = 0.026) have a significant effect in distinguishing going concern opinion. While Leverage (Sig. = 0.530) is not significant. The accuracy of the model is quite high, original classification accuracy: 86.2%, cross-validation accuracy: 85.1% This shows that the discriminant function is quite reliable in classifying companies. The model is more accurate in predicting companies that do not receive a going concern opinion (88.8% accuracy) than those that receive a going concern opinion (57.1% accuracy). This indicates an imbalance in the amount of data between groups that could affect the classification results. Impelementation. The results of this study provide several practical implications that can be applied in the world of accounting, auditing, and corporate financial management, especially in the context of predicting going concern audit opinion. The finding that Financial Distress and Liquidity significantly differentiate between companies that receive a going concern opinion and those that do not, provides a basis for external auditors to use this discriminant model as an analytical tool
The Effect Of Education And Training (Diklat) On The Performance Of State Civil Servants (ASN) In Indonesia: A Comparative Review Based On Empirical Studies Qomariyah, Anna; Wening, Nur
Jurnal Ekuisci Vol 3 No 1 (2025): Vol 3 No 1 September 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i1.885

Abstract

Background. The effectiveness of bureaucracy and public services depends on improving the performance of the State Civil Apparatus (ASN). Aims. Education and training are considered strategic tools to achieve these goals. However, empirical research has found various findings regarding the direct influence of training on performance. Methods. In an effort to study the relationship between training and ASN performance, a comparative review of a number of quantitative and qualitative studies was conducted from 2020 to 2025. Result. The analysis reveals that, although many studies demonstrate a positive and significant influence of training, other studies have found that this influence is only partial. Additional variables, such as work discipline, competence, work environment, and leadership, are identified in this analysis as factors that moderate and mediate the relationship. Conclusion. In summary, the success of training depends on the organizational context, the design of training programs, and collaboration with other components that support performance.

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