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Escalate : Economics and Business Journal
Published by PT. Takaza Innovatix Labs
ISSN : -     EISSN : 30254213     DOI : https://doi.org/10.61536/escalate
Core Subject : Economy,
Economics, Econometrics & Finance
Escalate invites both empirical and theoretical articles that explore micro and macro phenomena. The journals publication scope encompasses a wide array of domains, including macro and micro economics, business strategy and policy, entrepreneurship, finance and accounting studies, human resource management, marketing, organizational behavior, organizational theory, and research methods.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 101 Documents
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The Influence of Council Structure and IndependenceThe Council on Corporate Financial Performance: A Systematic Literature Review Mila Failasufa; Mukhtaruddin Mukhtaruddin
Escalate : Economics and Business Journal Vol. 1 No. 02: Driving Change and Innovation in the Digital Age
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i02.459

Abstract

This study aims to collect and analyze the results of previous research related to the influence of board structure and board independence on the company's financial performance. We analyzed 22 research articles published between 2020-2025. The results show that good board structures (such as the right number of members, gender diversity, and special committees) as well as independent boards can generally improve a company's financial performance (measured by ROA, ROE, and Tobin's Q). However, these results are not always the same in every company. Factors such as industry type, country regulations, and market conditions can affect how much influence the board has on performance. The most commonly used theory to explain this relationship is Agency Theory. This study provides advice for companies in drafting effective boards and for future research to pay more attention to factors that can strengthen or weaken these relationships.
The Effect of Enterprise Risk Management on Firm Performance in International Contexts: A Systematic Literature Review Citra Triasma; Yulia Saftiana
Escalate : Economics and Business Journal Vol. 1 No. 03 (2024): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i03.460

Abstract

This Systematic Literature Review (SLR) synthesizes empirical evidence on the influence of Enterprise Risk Management (ERM) on firm performance in an international context through the PRISMA protocol on 23 Scopus indexed articles (Q1-Q4). Using the lens of Agency Theory, this study shows that ERM serves as a crucial governance mechanism to mitigate information asymmetry and align managerial incentives with shareholder interests. The findings confirm the dominant positive correlation between ERM implementation and accounting and market performance metrics. However, its effectiveness is contingency and moderated by risk committee activities, internal maturity, digital transformation (Industry 4.0), and intellectual capital. This study concludes that the evolution of ERM from just a compliance instrument to a strategic asset is able to create a competitive advantage. The practical implications emphasize the need for the integration of governance and risk-aware culture to optimize corporate value in global markets.
The Effect of Profitability and Leverage on Audit Delay in Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange Putri Maharani Fatiha silondae; Erwin Hadisantoso; Ika Maya Sari
Escalate : Economics and Business Journal Vol. 1 No. 02: Driving Change and Innovation in the Digital Age
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i02.462

Abstract

This study aims to analyze the influence of profitability and leverage on audit delay in consumer goods industry companies listed on the Indonesia Stock Exchange. This study uses purposive sampling of 20 samples of financial statements of consumer goods industry companies listed on the Indonesia Stock Exchange. The method of data collection documentation uses. The analysis techniques used are descriptive analysis methods and multiple regression analysis with IBM SPSS Statistick software application version 25. The results of this study show that (1) Profitability has a significant effect on audit delays, this is because companies with a high level of profitability tend to want to convey their financial statements faster to the public as a form of strategy to convey positive information (good news). (2) Leverage has a significant effect on audit delays, this is because companies with large debt levels generally have an obligation to submit periodic financial statements to lenders or financial institutions, either as part of the terms in the credit agreement (loan covenant) as a form of accountability to maintain the reputation and trust of external parties. Therefore, the company tends to speed up the process of preparing financial statements so that the audit process can be completed early. (3) profitability and leverage have a significant effect on audit delays, this is because companies that have a high level of profitability and efficient leverage management tend to have better quality financial reporting, so that auditors can complete audits faster.
Analysis of the Influence of Economic and Educational Factors on the Unemployment Rate in Indonesia Ayu Gracia Febrianti Hutapea; Christy Alicyanova Simatupang; Tamariska Tumanggor; Akmal Huda Nasution; Chairunnisa Zakina Adibra
Escalate : Economics and Business Journal Vol. 1 No. 02: Driving Change and Innovation in the Digital Age
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i02.463

Abstract

This study aims to analyze the factors influencing the unemployment rate in Indonesia, particularly from economic and educational perspectives. The research employs a literature review method by examining relevant journals, books, and data from Statistics Indonesia. The findings indicate that economic factors such as economic growth, inflation, and minimum wages significantly affect the unemployment rate. Meanwhile, educational factors, including education level, skills, and the alignment between competencies and labor market demands, also play a crucial role in workforce absorption. However, the mismatch between education and industry needs, along with the lack of soft skills, remains a major cause of educated unemployment. Therefore, strong collaboration among the government, educational institutions, and industry is necessary to develop a competent workforce aligned with labor market demands.
Carbon Accounting in the Oil and Gas Industry: Regulatory Obligations or Corporate Legitimacy Strategy? Siti Bunayyah Fakhirah; Rina Tjandrakirana
Escalate : Economics and Business Journal Vol. 1 No. 01: Strategic Adaptation for Sustainable Growth
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i01.468

Abstract

Climate change and the increase in carbon emissions are prompting the oil and gas industry to adopt carbon accounting practices. Nevertheless, in Indonesia, this initiative lacks robust regulatory backing, leading to doubts about whether it is motivated by legal requirements or the pursuit of legitimacy. This research is focused on examining how regulations and stakeholder pressure influence this practice, using a qualitative literature review of studies sourced from Scopus, SINTA, and Google Scholar from 2021-2026. The findings indicate that the desire for legitimacy plays a greater role in driving carbon accounting than adherence to regulations. Additionally, it has a dual effect, imposing immediate costs and performance challenges while also offering long-term advantages such as enhanced reputation, increased investor confidence, and sustainability. Thus, carbon accounting functions both as a strategy for gaining legitimacy and as an investment in sustainability.
Determinants of Labor Absorption in Micro, Small, and Medium Enterprises (MSMEs) in Jambi City Muhammad Zhahran Shiddik; Heriberta; Hardiani
Escalate : Economics and Business Journal Vol. 1 No. 01: Strategic Adaptation for Sustainable Growth
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i01.471

Abstract

Micro, Small, and Medium Enterprises (MSMEs), particularly in the culinary sector, play a vital role in labor absorption amid Indonesia's economic challenges, yet factors influencing this remain underexplored in Jambi City. This study aims to analyze the effects of capital access, education level, business duration, and technology utilization on labor absorption in culinary MSMEs there. It employs a quantitative survey method on a population of 14,583 registered culinary MSME actors, yielding 154 respondents via Slovin formula (5% error margin) and purposive sampling. Data from questionnaires were analyzed using SPSS 27 for classical assumption tests and multiple linear regression. Results reveal that all variables simultaneously affect labor absorption significantly (F=51.811, p=0.001; R²=0.582), but partially, only education level (t=2.140, p=0.034) and technology utilization (t=-14.348, p=0.001) show significant effects. Capital Access, Business Duration, Education Level, Labor Absorption, Technology Utilization
Accounting for Production Sharing Contracts (PSCs) in the Context of Global Oil Price Uncertainty Ayu Sapitri; Rina Tjandrakirana DP
Escalate : Economics and Business Journal Vol. 1 No. 01: Strategic Adaptation for Sustainable Growth
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i01.472

Abstract

Global oil price volatility disrupts upstream oil and gas stability, complicating Production Sharing Contracts (PSCs) through challenges in accounting treatment, revenue recognition, and asset valuation. This study aims to evaluate PSC accounting concepts and analyze oil price fluctuation impacts on financial reporting. Employing a qualitative Systematic Literature Review (SLR), the population comprises Scopus- and SINTA-indexed journals (2018-2026); the sample includes 20 relevant publications selected via keywords like "PSC accounting" and "oil price volatility." Data were analyzed using content analysis to synthesize fiscal mechanisms and risks. Results show Cost Recovery offers contractor safeguards but bureaucratic hurdles, while Gross Split enhances adaptability via Variable Split yet demands efficiency; volatility triggers asset impairments, reserve downgrades, and DD&A spikes, mitigated by hedging. In conclusion, PSC resilience hinges on flexible fiscal policies, robust accounting systems, and risk management to ensure financial transparency amid energy transitions
Analysis of the Influence of Digital Marketing, Price, Product Quality on Purchasing Decisions of Batik Arkanza Consumers Fathdila Fethikasari; Juni Kristanto
Escalate : Economics and Business Journal Vol. 1 No. 02: Driving Change and Innovation in the Digital Age
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i02.473

Abstract

This study analyzes the influence of digital marketing, price, and product quality on consumer purchasing decisions of Batik Arkanza in Surakarta. The background shows that digital transformation encourages traditional batik MSMEs to strengthen their online presence while maintaining a balance between price and perceived quality. The objective of this study is to understand the role of digital marketing, price perception, and product quality in shaping consumer purchasing intentions. The study used a descriptive qualitative approach with a naturalistic design, with a population of Batik Arkanza consumers in Surakarta and a purposively selected sample, namely consumers who have purchased Batik Arkanza products through digital channels at least once. The instruments used included in-depth interview guidelines, observations of digital marketing activities, and documentation of Instagram content. Data were analyzed interactively using the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The results show that effective digital marketing, particularly interactive social media content and live selling, increases product visibility and consumer trust, while competitive prices aligned with perceived quality and product quality consistency significantly encourage consumer purchasing decisions. The research conclusion confirms that Batik Arkanza needs to maintain an integrated strategy of responsive digital engagement, transparent pricing, and consistent product quality standards to maintain consumer loyalty in a digital-based market.
Optimising Supply Chain Management through Inventory Management Strategies: A Systematic Literature Review Audrey Exaudina Tambunan; Ryani Virliana Muliawan; Salsabilah; Yusnaini Yusnaini
Escalate : Economics and Business Journal Vol. 1 No. 01: Strategic Adaptation for Sustainable Growth
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i01.477

Abstract

Supply chain management is crucial for operational efficiency amid globalization and technological advances, but faces challenges like demand uncertainty and stock imbalances from poor inventory management. This study aims to analyze inventory management strategies for optimizing supply chain performance. It uses a qualitative Systematic Literature Review (SLR) method following PRISMA guidelines. The population comprises articles from databases like Scopus, Google Scholar, and ScienceDirect; the sample includes 30 selected journal articles based on inclusion criteria such as relevance and full-text availability. Instruments involve keyword searches (e.g., "inventory management," "supply chain optimization"); data analysis uses qualitative descriptive techniques, categorizing strategies and mapping tables. Results reveal five strategy categories: inventory control (EOQ, safety stock; 8 articles), demand forecasting (AI-based; 7 articles), digital systems (blockchain, IoT; 4 articles), optimization models (5 articles), and collaborative strategies (JIT, VMI; 6 articles), predominantly from Q1/Q2 Scopus journals. Effective strategies enhance efficiency and cut costs. In conclusion, integrating these strategies, especially with technology, boosts supply chain adaptability; future research should explore sector-specific applications
The Effect of Budget Participation and Accountability Accounting on Managerial Performance at the Provincial Regional Development Planning Agency Southeast Sulawesi Arvindi; Husin; Fitriaman
Escalate : Economics and Business Journal Vol. 4 No. 02 (2026): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

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

Abstract

This study aims to determine the influence of budget participation and accountability accounting on managerial performance at the Regional Development Planning Agency of Southeast Sulawesi Province. The sample of this study amounted to 50 employees who were selected using purposive sampling techniques. The data collection method uses a questionnaire, with the measurement scale used being the Likert scale. The data analysis method used multiple linear regression analysis with the help of SPSS version 22 application. The results of this study show that (1) Budget participation has a positive and significant effect on managerial performance; (2) Accountability accounting has a positive and significant effect on managerial performance; (3) Budget participation and accountability accounting have a positive and significant effect on managerial performance.

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