cover
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 81 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
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.
Implementation Strategy for the Real-Time Financial Crisis Early Warning System for Profit Optimization at Permata Bunda Syariah Clinic Cirebon Ahmad, Zulkifli; Andriani, Rian; Mulyani, Kahar
Jurnal Ekuisci Vol 3 No 3 (2026): Vol 3 No 3 January 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i3.1052

Abstract

Background. Financial uncertainty and cash flow dynamics in healthcare facilities require an early warning system that can detect potential financial distress quickly and accurately. PBSC Clinic, as a healthcare institution, faces financial risks stemming from fluctuations in revenue, operating expenses, and short-term and long-term liabilities. Therefore, the development of the Real Time Clinic's Financial Crisis Early Warning System (RT, CFC, EWS) is important as a managerial decision-making tool based on actual financial data. Purpose. This study aims to analyze the financial condition of PBSC Clinic and to develop a CFC EWS RT based on profitability, liquidity, leverage, and distance-to-default indicators, presented in a real-time dashboard. Method. This type of research is an evaluative-descriptive study with a case study approach. The data used are the financial statements of the PBSC Clinic for the current period, which are analyzed using financial ratios and risk zone mapping (green, yellow, red) as early warning signals. Results. The results of the study show that the CFC EWS RT dashboard can represent the clinic's financial condition in an accurate and contextual manner. This system is effective at providing an early signal of declining profitability, liquidity pressures, and increased leverage risk, allowing management to take corrective action in a relatively short time. Conclusion. RT CFC EWS plays a strategic role in supporting the financial stability and sustainability of the PBSC Clinic. Implications. Practically, this research provides implementable guidance that can be directly used by the management of PBSC Clinics and similar health facilities. The CFC EWS RT Dashboard is capable of being a simple but effective daily monitoring tool.
Mapping Business Plan Studies Over a Quarter-Century: A Bibliometric Analysis Sinuraya, Fajar Syah Faizal; Kaniawati, Keni
Jurnal Ekuisci Vol 3 No 3 (2026): Vol 3 No 3 January 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i3.1027

Abstract

This study examines the development and intellectual structure of business plan research over a twenty-five-year period using a bibliometric approach. Business plan studies have expanded significantly across entrepreneurship, small and medium-sized enterprises, and higher education, creating a fragmented and increasingly multidisciplinary body of knowledge. The aim of this research is to systematically map publication trends, influential contributors, thematic structures, and temporal shifts in business plan scholarship. Bibliographic data were retrieved from the Scopus database using the TITLE-ABS-KEY search query “business plan,” covering journal articles published between 2001 and 2025. Following a PRISMA-based screening process, 369 open-access articles were analyzed using VOSviewer and Biblioshiny. The results show a strong growth trajectory, with the field reaching a mature stage characterized by thematic diversification rather than decline. Influential publications and authors are concentrated in specific national contexts, particularly where entrepreneurship education and SME development are policy priorities. Thematic analysis reveals stable foundational themes alongside emerging topics related to innovation, sustainability, and artificial intelligence. The findings indicate that business plan research has evolved from a static planning orientation toward a dynamic, strategic, and learning-centered perspective. This study provides a comprehensive overview of the field’s evolution and offers insights for future academic research, educational practice, and entrepreneurship policy development.
Challenges of Making Processed Food - Case Study of the Instant Rice Industry CV Mitra Berkah Sukapto, Paulus; Nainggolan, Marihot
Jurnal Ekuisci Vol 3 No 3 (2026): Vol 3 No 3 January 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i3.1081

Abstract

Background. The instant rice industry in Indonesia faces various challenges, ranging from lower competitive prices to organoleptic quality and food safety issues. This study examines these challenges through a case study of CV Mitra Berkah, an instant rice producer in Bandung. Through mentoring that focuses on the Standard Operating Procedures (SOPs) of the Occupational Safety and Health Management System (SMK3), food hygiene, and digital marketing strategies. Aims. This study aims to identify challenges, evaluate the effectiveness of interventions, analyze the impact of marketing, and provide recommendations. Methods. The research methodology combines qualitative and quantitative approaches using observation, interviews, and document analysis. Result. The results show an increase in awareness of K3 and hygiene, product quality assurance, and a 60% increase in sales turnover in six months through digital marketing. Conclusion. This study confirms the importance of integrating sound production practices and adaptive marketing strategies to sustain MSMEs in the processed-food industry.
The Influence of Personality, Attachment, and Fatigue on Employee Turnover Intention of PT. ACTIVEWEAR Fadhilah Baitu Tauhid, Lintang Buana; Kartono, Kartono
Jurnal Ekuisci Vol 3 No 3 (2026): Vol 3 No 3 January 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i3.1116

Abstract

Background. The high turnover rate in the manufacturing industry demonstrates the need for a comprehensive understanding of the psychological factors and working conditions that influence employees' decisions to stay or leave the organization. Purpose. This study aims to analyze the influence of personality, work attachment, and work fatigue on employees' turnover intention at PT. Seyang Activewear Cirebon. Method. This study uses a quantitative approach with a causal associative design. Data were collected using a Likert-scale questionnaire from 285 respondents selected through accidental sampling. Data analysis was carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4.0. Results. The results showed that personality and work attachment had a negative, significant effect on turnover intention, while work fatigue had a positive, significant effect. Simultaneously, these three variables explained 55.2% of the variation in employee turnover intention. Conclusion. Work fatigue is the dominant factor in increasing job change intention, while adaptive personality and work attachment play a protective role. These findings confirm that turnover intention is influenced by the interaction between individual characteristics and work-related psychological conditions. Implementation. This study recommends that companies integrate personality management, strengthen work attachment, and manage work fatigue into their human resource management strategies to improve employee retention sustainably.
Organizational Pride from 2018 to 2024: What Have We Learned and Where is the Field Heading? Alisa, Juniar; Lestari, Nadya Ayu; Ramadhani, Indi
Jurnal Ekuisci Vol 3 No 4 (2026): Vol 3 No 4 March 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i4.1113

Abstract

Background. Organizational pride has emerged as a significant emotional construct in the study of the work environment, yet systematic mapping of its intellectual development remains limited. Aim. This study aims to present a comprehensive bibliometric analysis of research on organizational pride by identifying intellectual structure, geographical distribution, and thematic evolution over time. Methods. The bibliometric approach is applied to data from scientific databases, analyzed using thematic mapping, factor analysis, and co-occurrence analysis. Results. Knowledge production was concentrated mainly in European institutions, particularly in England and Spain, and gradually extended to Asia and North America. A significant thematic shift was identified, namely from a focus on individual employee behavior to integration with strategic issues such as corporate social responsibility. Organizational pride is confirmed as a driving theme with high relevance and development in the contemporary organizational behavior literature. Conclusions. Organizational pride not only functions as an individual emotional response but also as a multidimensional strategic construct influenced by organizational support, leadership, and social perception. Implementation. These findings provide a systematic foundation for researchers and practitioners to identify research gaps and guide future studies of organizational pride in a variety of cultural and industrial contexts.
The Effect of Work Attachment, Emotional Intelligence, and Work Fatigue on Turnover Intention At PT. X Sukmawati, Enah; Kartono, Kartono
Jurnal Ekuisci Vol 3 No 4 (2026): Vol 3 No 4 March 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i4.1120

Abstract

Background. The garment industry needs to be resilient and sustainable, requiring both physical resilience and adaptability. The stability of the technology has become a key factor in maintaining the company's smooth production, so the problem of turnover has become a challenge. Turnover is often found in the garment sector, including in the textile section. Purpose. This study aims to analyze the influence of work attachment, emotional intelligence, and work fatigue on employee turnover intention at PT. X. Method. The study used a quantitative approach with the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS) to test the causal relationship between variables. The research population is all employees of PT. X as many as 2,452 people, with a sample of 344 respondents selected through a simple random sampling technique. Data were collected using a Likert-scale questionnaire and analyzed with SmartPLS 4.0. Results. The results showed that work attachment had a negative and significant effect on turnover intention (β = –0.208; p < 0.05), emotional intelligence had a negative and significant effect (β = –0.171; p < 0.05), and work fatigue had a positive and significant effect (β = 0.556; p < 0.05). Simultaneously, all three variables explained 68.9% of the variation in turnover intention (R² = 0.689), suggesting that the research model is relatively robust. Conclusion. These findings indicate that work attachment and emotional intelligence serve as protective factors in suppressing employee exit intentions, while work fatigue is the dominant factor that increases turnover intentions. Implementation. Therefore, companies are advised to increase work attachment, develop emotional intelligence, and manage workloads effectively to maintain employee stability and retention.