cover
Contact Name
Tonny Yuwanda
Contact Email
admin@takaza.id
Phone
+628115032147
Journal Mail Official
escalate@takaza.id
Editorial Address
Jl. BERLIAN RAYA BLOK M, PEGAMBIRAN AMPALU NAN XX, LUBUK BEGALUNG, KOTA PADANG, SUMATERA BARAT
Location
Kota padang,
Sumatera barat
INDONESIA
Escalate : Economics and Business Journal
ISSN : -     EISSN : 30254213     DOI : https://doi.org/10.61536/escalate
Core Subject : Economy,
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.
Articles 129 Documents
Analysis of Factors Influencing Satisfaction of BYOND By BSI Application Users in DKI Jakarta Renandia Chandra Putri; Osly Usman; Adnan Kasofi
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 | DOI: 10.61536/escalate.v4i02.491

Abstract

Digital banking adoption in Indonesia reaches 80.7% penetration (APJII, 2025), yet BYOND by BSI faces user dissatisfaction post-rebranding despite 3.5 million users, with prior studies showing inconsistent TAM factor effects on Islamic mobile banking satisfaction in urban contexts. This study analyzes the influence of perceived usefulness (X1), ease of use (X2), security (X3), and enjoyment (X4) on user satisfaction (Y) of BYOND by BSI in DKI Jakarta through quantitative cross-sectional survey of 230 purposive respondents (Gen Y dominant, 60% female) from active users (≥6 months), using Likert-6 Google Forms analyzed via SmartPLS 4.0 SEM-PLS with validated reflective measurement (AVE>0.5, CR>0.9, HTMT<0.90, VIF<5). All hypotheses were accepted (p<0.05): X4 (β=0.233, highest), X1 (β=0.236), X3 (β=0.269), X2 (β=0.206, lowest), explaining 59.6% satisfaction variance (adj.R²=0.596; Q²=0.544, large). Hybrid TAM-affective model is confirmed for syariah mobile banking optimization, prioritizing enjoyment and security enhancements.
The Impact of the 2025 Flood Disaster in Bali on the Image of Tourism Destinations Febriani Rahmawati Gulo; Epelina Oktavia
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 | DOI: 10.61536/escalate.v4i02.531

Abstract

Bali is a leading Indonesian tourist destination that relies heavily on a positive image to attract tourists. The flood disaster that occurred in late 2024 to early 2025 had various impacts on the tourism sector, both physically and psychologically. This study aims to analyze the impact of the 2025 flood disaster on the image of tourist destinations in Bali. The study used a descriptive qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with tourists and local residents selected using purposive sampling techniques, supported by literature and documentation studies. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the floods impacted Bali's destination image, particularly in aspects of safety, comfort, and accessibility. Mass media and social media coverage were the main factors shaping tourists' risk perceptions. However, this impact was temporary because Bali's positive image, supported by its rich culture, natural beauty, friendly people, and international reputation, continued to maintain tourist interest. Furthermore, recovery efforts undertaken by the government and tourism industry players through infrastructure improvements, destination promotion, and improved service quality also played a role in restoring tourist confidence. This study shows that although natural disasters can affect a destination's image in the short term, the strength of the destination's identity and uniqueness plays an important role in maintaining a positive image in a sustainable manner.
Implementation of Management Information Systems in MSMEs Using E-Commerce Platforms Muhammad Yordan Dafarin Fadil; Aditya Ramadhan; Faisal Hairi
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 | DOI: 10.61536/escalate.v4i02.523

Abstract

The rapid growth of e-commerce in Indonesia, with a digital economy GMV of USD 90 billion in 2024, encourages MSMEs to adopt digital platforms as business channels. However, empirical evidence on whether e-commerce alone improves MSME performance remains mixed, and the role of Management Information Systems (MIS)-particularly accounting information systems-in this relationship is often overlooked. This article examines the contribution of MIS implementation to MSME performance through a literature review of empirically verified national and international sources (2019-2024). Results show that e-commerce's effect on MSME performance is inconsistent across studies-positive but not always significant-while the simultaneous use of accounting information systems together with e-commerce produces a more consistent positive and significant effect on performance. Key challenges include underutilized financial information systems, low cybersecurity awareness, and adoption driven more by external trading-partner pressure than internal strategic initiatives. The article concludes that MIS adoption success depends on technology, organizational readiness, and environmental factors as conceptualized in the Technology-Organization-Environment framework.
The Role of Human Resources (HR) Training and Development in Improving Employee Performance in the Digital Era Virra Islamia; Rahmatul Fitria; Meliana Febrianti; Anjelina Teresia Vinola
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 | DOI: 10.61536/escalate.v4i02.527

Abstract

The development of digital technology has brought significant changes to the world of work and requires organizations to have competent, adaptive human resources (HR) who are able to utilize technology effectively. This study aims to analyze the role of HR training and development in improving employee performance in the digital era. The method used is a Systematic Literature Review (SLR) by examining various relevant scientific articles on training, HR development, digital competence, and employee performance. The results of the study indicate that training plays a significant role in improving employee knowledge, skills, and abilities in facing technological changes, while HR development contributes to shaping long-term capabilities, creativity, innovation, and employee readiness to face future challenges. In addition, the use of digital technologies such as e-learning, webinars, and Learning Management Systems (LMS) makes the learning process more flexible and effective.
Effective Strategies for Human Resources Training and Development To Improve Employee Competence Camelia Najwa; Della Dwi Lestari; Maharani Kusumaningtyas; Najla Asla Salsabilla
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 | DOI: 10.61536/escalate.v4i02.529

Abstract

Human resource (HR) training and development is a key pillar of modern organizational management, aiming to build employee competency sustainably. This study comprehensively examines strategies proven effective in designing, implementing, and evaluating HR training and development programs in both government and private organizations in Indonesia. Using a systematic literature review approach to 20 scientific sources published between 2020 and 2025, the study identified that training program effectiveness depends not solely on the delivery method but also on the accuracy of the training needs analysis, the quality of the curriculum design, the consistency of implementation, and the relevance of the evaluation instruments used. The findings indicate that blended learning approaches, competency-based training, and the development of a culture of continuous learning are the three strategies that most consistently produce significant and measurable improvements in employee competency. The study also highlights several structural barriers that often hinder program success, including budget constraints, employee resistance to change, and weak post-training monitoring systems. As a practical contribution, this article formulates a model for integrated training strategies that can be adapted by various types of organizations according to their respective contexts and capacities. Policy implications and operational recommendations are included to support evidence-based decision-making in HR management.
Analysis of Cost Stickiness, Customer Concentration, and Operational Cost Efficiency on Financial Risks of Manufacturing Companies in the Indonesian Stock Exchange (BEI) for the 2022-2024 Period Rosaidina Syafira; Hwihanus
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 | DOI: 10.61536/escalate.v4i02.530

Abstract

Financial risk is a critical issue for manufacturing companies due to operational complexity, high capital intensity, and economic dynamics in the 2022–2024 period, which increase pressure on companies' financial performance. This study aims to analyze the financial risk conditions of manufacturing companies listed on the Indonesia Stock Exchange using the Altman Z-Score (Emerging Market Score) model. The study employed a quantitative approach with descriptive methods. The study population comprised all manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period, while the sample consisted of companies with complete financial reports during the observation period. The research instrument consisted of financial report data analyzed using the Altman Z-Score through descriptive analysis. The results showed that the average Z-score value increased from 2.18 in 2022 to 2.47 in 2024, the proportion of companies in the safe zone increased, while the proportion of companies in the distress zone decreased. Furthermore, the pharmaceutical and healthcare, automotive, and chemical and petrochemical subsectors had better risk profiles than the textile and footwear subsectors. This study concludes that the financial risk conditions of manufacturing companies have improved, but in aggregate are still in the grey zone, so continuous risk monitoring is needed to support decision-making by management, investors, creditors, and regulators
The Influence of Service Quality and Customer Satisfaction on Purchasing Decisions at PT XYZ Rina Wahyuni Adetiana
Escalate : Economics and Business Journal Vol. 4 No. 3 (2026): Escalate : Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i3.532

Abstract

Retail industry competition demands companies to improve service quality and customer satisfaction to drive purchasing decisions. The decline in PT XYZ's turnover indicates the need for evaluation of both factors. This study aims to analyze the influence of service quality and customer satisfaction on purchasing decisions, both partially and simultaneously. The study uses a quantitative approach with descriptive and verification methods. The study population is all customers of PT XYZ in Bekasi City who have made purchases, while the sample is 100 respondents selected using a purposive sampling technique based on the Lemeshow formula. Data were collected through a Likert-scale questionnaire, observation, and documentation, then analyzed using descriptive statistics, data quality tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficients of determination with the help of SPSS. The results show that service quality has a positive and significant effect on purchasing decisions (β = 0.350; p < 0.001), customer satisfaction also has a positive and significant effect (β = 0.196; p = 0.002), and both variables simultaneously have a significant effect with a coefficient of determination of 65.3%. In conclusion, improving service quality and customer satisfaction are important factors in improving customer purchasing decisions at PT XYZ
The Influence of Profitability, Liquidity, and Leverage on Firm Value in Manufacturing Companies on the Indonesia Stock Exchange Tanya Tata Putri Srikandi; Hwihanus
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 | DOI: 10.61536/escalate.v4i02.533

Abstract

This study aims to explore the impact of probability, liquidity, and leverage on the valuation of companies listed on the Indonesia Stock Exchange (IDX). Company valuation is a crucial indicator for investors to assess the performance and future prospects of a company, therefore, analysis of fundamental factors such as profitability, liquidity, and leverage must be conducted empirically. The approach used in this study is quantitative by utilizing secondary data obtained from the annual financial reports of manufacturing companies listed on the IDX for a certain period. Profitability is measured by Return on Assets (ROA), liquidity is measured by the Current Ratio (CR), Leverage is assessed by the Debt to Equity Ratio (DER), and company valuation is evaluated using Price to Book Values ​​(PBV). The sampling method was carried out using purposive sampling according to predetermined criteria, and data analysis was conducted using multiple linear regression with panel data. The findings of this study are expected to be able to show that profitability, liquidity, and leverage contribute to company valuation, both individually and simultaneously. The results of this study are expected to provide theoretical contributions to the development of literature in financial management, as well as practical contributions to the management of corporate financial structures and for investors in the investment decision-making process in manufacturing companies in Indonesia
The Influence of Intellectual Capital on Corporate Financial Performance (An Empirical Study of Technology Sector Companies Listed on the IDX for the 2022-2025 Period) Hafiyan Akbar Royyan; Rediyanto Putra
Escalate : Economics and Business Journal Vol. 4 No. 3 (2026): Escalate : Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i3.534

Abstract

This study examines the effect of Intellectual Capital, as measured by the Value Added Intellectual Coefficient (VAIC), on financial performance, proxied by Return on Assets (ROA), in technology sector companies listed on the Indonesia Stock Exchange for the 2022–2025 period. This study uses a quantitative approach with secondary data obtained from audited annual financial reports. The study population was technology sector companies, with a final sample of 23 companies or 92 observations selected using a purposive sampling technique. Data analysis was performed using SPSS through descriptive statistical tests, classical assumption tests, and multiple linear regression with Firm Size and Debt to Asset Ratio (DAR) as control variables. The results show that Intellectual Capital has no significant effect on financial performance (ROA). However, the addition of control variables improves the model's ability to explain variations in financial performance, although the main effect remains insignificant. This suggests that the financial performance of technology companies is more influenced by financial and structural factors than intellectual capital efficiency. The study concludes that Intellectual Capital is not a direct determinant of short-term financial performance in technology companies in Indonesia. Further research is recommended to expand the measurement methods, extend the research period, and expand the research objects.
The Influence of Compensation and Workload on Employee Satisfaction at PT Inti Logam Sukses Abadi Alfiani Cita Maulinda; Teguh Kurniyanto
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 | DOI: 10.61536/escalate.v4i02.537

Abstract

Job satisfaction is a crucial factor in determining employee productivity, loyalty, and performance. At PT Inti Logam Sukses Abadi, issues related to compensation that does not fully comply with minimum wage regulations and uneven workload distribution are still found, which are suspected to affect employee job satisfaction. This study aims to analyze the influence of compensation and workload on employee job satisfaction. The study used a quantitative approach with an associative method. The study population consisted of 78 employees, all of whom were sampled using a saturated sampling technique. Data were collected through a Likert-scale questionnaire and then analyzed using validity and reliability tests, classical assumption tests, simple and multiple linear regressions, correlation coefficients, coefficients of determination, and t-tests and F-tests using SPSS. The results showed that compensation had a positive and significant effect on job satisfaction, while workload had a negative and significant effect on job satisfaction. Simultaneously, both variables significantly influenced job satisfaction, with a coefficient of determination of 35.7%. The study concluded that increasing fair compensation and managing proportional workload are important strategies for improving employee job satisfaction

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