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Contact Name
Desy Lusiyana
Contact Email
journalekuisci@gmail.com
Phone
+6281324918200
Journal Mail Official
journalekuisci@gmail.com
Editorial Address
Jl. Rajawali Gg.Elang 5 No.1 Drono, Sardonoharjo, Ngaglik, Sleman, DIY, Indonesia
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
Journal Of Economic Sciences (Ekuisci)
Published by Ann Publisher
ISSN : 3046837X     EISSN : 30470579     DOI : https://10.62885/ekuisci.v1i1
Core Subject : Economy,
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.
Articles 74 Documents
The Role of Digital Marketing in Technology-Based MSME Development Efforts Almaliki, Ragil; Rofiqoh, Ifah
Jurnal Ekuisci Vol 3 No 2 (2025): Vol 3 No 2 November 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i2.943

Abstract

Purpose. This study aims to analyze the role of digital marketing in the development of technology-based Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Method. Using a literature review approach of 15 scientific articles published from 2015 to 2024, this study identifies effective digital marketing strategies, challenges in their implementation, and opportunities that can be taken advantage of by MSME actors. Result. The results of the study show that strategies such as the use of social media (Instagram, TikTok), Search Engine Optimization (SEO), storytelling, and partnerships with local influencers contribute significantly in increasing business visibility, customer engagement, and sales turnover. Conclusion. Limited digital literacy, inadequate human resources, and changes in digital platform algorithms are still major challenges. Implementation. This study recommends the need for structured digital assistance, cross-sector collaboration, and ecosystem development that supports the digital transformation of MSMEs in a sustainable manner.
Revealing the Role of the Audit Committee in Improving Audit Quality: Fee, Tenure, and Auditor Rotation Analysis Syahrudin, Muhammad; Susanto, Sani
Jurnal Ekuisci Vol 3 No 2 (2025): Vol 3 No 2 November 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i2.944

Abstract

Background. Good audit quality reflects the level of confidence that the financial statements are free from material misstatement, whether caused by errors or fraud. When audit quality is low, for example, because auditors are not independent, tenure is too long without rotation, or the audit fee is too high, creating a conflict of interest, the risk of not detecting fraud increases. Aim. This study aims to reveal the strategic role of the audit committee in improving audit quality through analysing the relationship between fees, tenure, and auditor rotation on audit quality. With a quantitative approach and the aid of AMOS software, as well as Path Analysis techniques, this study aims to empirically map the structural relationship between these variables within the framework of governance and resource dependence. Methods. In conducting this research, the authors chose a research place in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021. In terms of type, this research uses a quantitative approach. Data in the form of numbers is collected through access to the Indonesia Stock Exchange website. This research uses descriptive and verification methods. The analysis technique employed is path analysis, utilizing AMOS (Analysis of Moment Structures) software. Result. Based on the results of model testing, it is found that only audit fees affect the audit committee. The absence of an effect of audit fees on audit quality in companies can be attributed to the level of professionalism of public accounting firms, which continue to maintain optimal audit quality, regardless of the amount of fees received. In contrast, the tenure and auditor rotation variables in this study did not show a significant effect on the audit committee, which indicates that these two variables may not yet be the main factors considered by the audit committee in their supervisory practices, or that their effects are more indirect and take longer to be observed. Conclusion. Based on the test results obtained, it is found that: (1) Only audit fees affect the audit committee, (2) Based on the regression test results, it is found that FA has a significant adverse effect on KOM_AUDIT with an estimate value of -0.090, standard error of 0.019, critical ratio of -4.729, and significance level of p < 0.001. This indicates that an increase in FA will lead to a decrease in the Audit Committee (3) In general, these findings confirm that in this model, the FA factor has an essential role in influencing the Audit Committee. At the same time, other aspects have not shown a significant relationship. This result implies that efforts to increase or change FA need more attention to improve or maintain audit quality. (4) In this study, it was found that audit fees affect the audit committee but have no effect on the audit quality of manufacturing companies. This result aligns with the principle of Resource Dependence Theory, where companies, through audit committees, seek to manage their relationships with external auditors as audit service providers to secure a crucial resource: quality audit services. Implementation. With the increasing complexity and risk of financial fraud, the results of this study are expected to make theoretical and practical contributions in encouraging the improvement of audit quality, strengthening audit committees, and developing more accountable corporate governance policies.
Just In Time (JIT) Based Manufacturing Innovation for Production Cost Efficiency: Empirical Analysis at CV. Natural Setiawan, Heri; Susanto, Sani; Rinamurti, Micheline; Chen, Ming; Alfian, Achmad
Jurnal Ekuisci Vol 3 No 2 (2025): Vol 3 No 2 November 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i2.945

Abstract

Background, The production process at CV Natural is critical because the sales results of the product are to turn the wheels of the company's economy. The duration of production significantly affects the company because of the targets it must meet. In the production process of wooden carpets and various interior mat products from wood, there is much waste of wood raw materials, while if the wood is stored for too long, damage will occur. So, with this waste, there is a waste of storage costs on wood raw materials. Aim: This study aims to determine the application and role of Just In Time (JIT) in the efficiency of the company's production costs. Methods, JIT methods can streamline production costs without having to reduce product quality—determination of the optimal order quantity, applying JIT to the production line with the concept of line balancing. Results: The company's raw material inventory policy is not optimal and has not shown production cost efficiency compared to using the Economic Order Quantity (EOQ) method or the JIT method. Conclusions: if using the EOQ method, the company can save 63.89% or Rp. 113,473,933.41 of production costs, and if using the JIT method, the company can save 95.47% or Rp. 112,332,193.00 of the total inventory cost of Rp. 177,655,932.73. Implication, CV. Natural's JIT implementation has the potential to improve production cost efficiency significantly, provided it is managed with a solid supply chain management strategy and supported by adequate information systems. However, risk mitigation is required through strategic minimum buffers and close supplier relationships.
Crisis Decision Bundling (CDB) as a crisis leadership framework for digital platform organizations: Integrating dynamic capabilities and situational crisis communication theory in the Netflix Case Chandra, Dicky; Ahman, Eeng; Askolani, Askolani; Wijiharjono, Nuryadi; Ramadhani, Indi
Jurnal Ekuisci Vol 3 No 3 (2026): Vol 3 No 3 January 2026 (In Progress)
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i3.972

Abstract

Background. This study examines Netflix’s crisis leadership by integrating crisis leadership theory, dynamic capabilities, and Situational Crisis Communication Theory (SCCT) across four major crises (2000, 2011, 2020, 2022). Methods. A qualitative single-case critical review design is employed. Data include SEC filings, shareholder letters, earnings calls, Investor Relations materials, and relevant international business journalism. Result. Analysis combines heuristic tracing of crisis trajectories with directed qualitative content analysis (Schreier’s coding frame) to reconstruct 14 crisis decisions and assess propositions P1–P4. Findings indicate: the 2000 financial crisis triggered a subscription pivot and a “simplicity–accessibility” identity anchor that aligned early responses under time pressure (P1); the 2011 Qwikster backlash was contained through rapid rollback, public apology, and reunified customer experience, restoring the service’s value frame (P2); the 2020 pandemic disruption was addressed via global–local resource orchestration, release rescheduling, and remote post-production/localization to sustain content supply continuity (P3); and the 2022 subscriber decline prompted monetization reset (AVOD, paid sharing), phased market roll-out, and a shift in performance metrics legitimized through fairness–access–transparency framing (P4). Conclusion. The study’s main contribution is the CDB framework, conceptualizing high-velocity, centrally orchestrated crisis decision bundles that coordinate cross-domain actions and legitimacy framing, turning crises into catalysts of digital platform business-model transformation.