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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 172 Documents
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The Effect of Blockchain Technology Adoption and Corporate Transparency on Firm Value with Audit Quality as a Moderating Variable (in State-Owned Enterprises Listed on the Indonesia Stock Exchange 2021-2025) Sofiatin Nur Afifah; Isnaini Anniswati Rosyida; Webbyani Kartika Sari
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.v4i3.592

Abstract

This study aims to analyze the effect of Blockchain technology adoption and corporate transparency on firm value, with audit quality as a moderating variable, in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the 2021–2025 period. The study used a quantitative approach with secondary data obtained from annual reports and company financial statements. The sample was determined using a purposive sampling technique, resulting in 13 SOEs with a total of 65 observations. Data analysis was performed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method through SmartPLS. The results showed that Blockchain technology adoption had a positive and significant effect on firm value (β = 0.287; t = 2.806; p = 0.006), while corporate transparency had no significant effect on firm value (β = 0.020; t = 0.180; p = 0.857). Audit quality also has a positive and significant effect on firm value (β = 0.490; t = 8.187; p < 0.001). As a moderating variable, audit quality is proven to strengthen the influence of Blockchain technology adoption on firm value (β = 0.195; t = 2.744; p = 0.007), but is unable to moderate the relationship between corporate transparency and firm value (β = -0.068; t = 0.955; p = 0.341). These findings indicate that Blockchain implementation supported by high audit quality can increase investor confidence and firm value, while corporate transparency has not been a major factor in increasing firm value in SOEs.
The Influence of Internal Audit and Internal Control System on Financial Performance: The Moderating Role of Auditor Independence at KSPPS BMT Usaha Artha Sejahtera Bojonegoro Qomariyatul Mubarokah; Isnaini Anniswati Rosyida; Webbyani Kartika Sari
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.v4i3.593

Abstract

This study aims to analyze the influence of internal audit and internal control systems on financial performance with auditor independence as a moderating variable at KSPPS BMT Usaha Artha Sejahtera Bojonegoro. This study uses a quantitative approach with a survey method. The research sample consisted of 51 respondents determined using a saturated sampling technique. Data were collected through questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the help of SmartPLS. The results show that internal audit and internal control systems have a positive and significant effect on financial performance. Auditor independence also has a positive and significant effect on financial performance. In addition, auditor independence has been proven to strengthen the influence of internal audit and internal control systems on financial performance. These findings indicate that increasing the effectiveness of internal audit and internal control systems supported by auditor independence can improve the financial performance of KSPPS BMT Usaha Artha Sejahtera Bojonegoro. This study provides an empirical contribution in the development of governance studies of Islamic microfinance institutions, particularly regarding the role of auditor independence in strengthening the effectiveness of the audit mechanism. This study aims to analyze the influence of internal audit and internal control systems on financial performance with auditor independence as a moderating variable at KSPPS BMT Usaha Artha Sejahtera Bojonegoro.
THE EFFECT OF AUDIT TECHNOLOGY LITERACY, PROFESSIONAL ETHICS, AND SELF-CONTROL ON THE AUDIT READINESS OF ACCOUNTING STUDENTS WITH AUDITOR CAREER INTEREST AS A MODERATING VARIABLE (Case Study of Accounting Students at Private Universities in Lamongan Regen Nindy Ayu Khoiriyah; Isnaini Anniswati Rosyida; Moh. Ali Wafa
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.v4i3.599

Abstract

The digital transformation in audit practice has changed the competencies required of auditors in the modern era. Auditors are no longer only required to possess technical skills in the field of auditing, but also the ability to utilize audit technology, uphold professional ethics, and have good self-control in facing various professional challenges. This study aims to analyze the influence of audit technology literacy, professional ethics, and self-control on the audit readiness of accounting students with auditor career interest as a moderating variable. The study used a quantitative approach. The study population was students of the Accounting Study Program at a private university in Lamongan Regency, while the sample was determined using a purposive sampling technique according to predetermined criteria. The research data were obtained through the distribution of questionnaires using a five-point Likert scale. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. Testing included evaluation of the measurement model (outer model), the structural model (inner model), and testing the moderation effect. The results showed that audit technology literacy, professional ethics, and self-control influenced the audit readiness of accounting students. In addition, auditor career interest was proven to act as a moderating variable that strengthens the relationship between the independent variables and student audit readiness. These findings indicate that students' audit readiness is influenced not only by technical competency and behavioral aspects, but also by their motivation to pursue a career as an auditor. This research provides theoretical contributions to the development of auditing and behavioral accounting studies, and offers practical implications for universities in designing auditing courses that can enhance graduates' readiness to face the transformation of the auditing profession in the digital era.
THE EFFECT OF DIGITAL ACCOUNTING LITERACY AND ARTIFICIAL INTELLIGENCE (AI) AWARENESS ON THE EFFECTIVENESS OF USING ACCOUNTING INFORMATION SYSTEMS WITH DIGITAL COMPETENCE AS A MODERATING VARIABLE (Study on Accounting Students at Private Universities in Lam Aida Hariyanti; Isnaini Anniswati Rosyida; Webbyani Kartikasari
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.v4i3.600

Abstract

This study aims to analyze the influence of digital accounting literacy and Artificial Intelligence (AI) awareness on the effectiveness of Accounting Information Systems (AIS) use with digital competence as a moderating variable, among accounting students at three private universities in Lamongan Regency (UNISDA, UNISLA, and UMLA). The study used a quantitative explanatory approach with a sample of 77 active students in semesters IV–VIII selected through purposive sampling. Data were collected through an online questionnaire with a Likert scale of 1–5 distributed via Google Form, then analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) assisted by SmartPLS version 4. The results showed that digital accounting literacy had a positive and significant effect on the effectiveness of AIS use (β = 0.299; t = 3.100; p = 0.002), AI awareness had a positive and significant effect (β = 0.445; t = 3.615; p = 0.000), and digital competence had a positive and significant effect (β = 0.347; t = 3.192; p = 0.001). As a moderating variable, digital competence significantly weakened the influence of digital accounting literacy on the effectiveness of AIS use (β = -0.260; t = 2.678; p = 0.007), but significantly strengthened the influence of AI awareness (β = 0.287; t = 2.941; p = 0.003). The research model had strong explanatory power (R² = 0.861) and high predictive relevance (Q² = 0.819). These findings indicate that accounting students' technological readiness is determined by the complex interaction between digital literacy, AI awareness, and digital competence, so that strengthening all three in a balanced manner is important for developing an accounting curriculum in the digital era.
The Influence of Influencer Marketing and Brand Image on Skintific Skincare Product Purchasing Decisions among Generation Z in Surabaya Riliani Melanovita Sari; Jimmy Ignatius; Ageng Pratiwi
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.v4i3.601

Abstract

This study aims to analyze the influence of Influencer Marketing and Brand Image on purchasing decisions for Skintific skincare products among Generation Z in Surabaya. This research used a quantitative approach with data collection methods conducted through questionnaires distributed to Generation Z respondents aged 14–29 years who had used Skintific skincare products. The sampling technique used was non-probability sampling with a purposive sampling method. The total sample in this study consisted of 100 respondents obtained using the Slovin formula. The data analysis technique used multiple linear regression analysis with the assistance of SPSS (Statistical Package for the Social Sciences). The results showed that Influencer Marketing had a positive and significant effect on purchasing decisions with a t-count value of 6.432 > t-table 1.98472 and a significant value of 0.000 < 0.05. Brand Image also has a significant effect on purchasing decisions with a t-count value of 5.324 > t-table 1.98472 and a significant value of 0.000 < 0.05. In addition, the F-test results indicated that Influencer Marketing and Brand Image simultaneously had a significant effect on purchasing decisions with an f-count value of 60.165 > f-table 3.09 and a significant value of 0.000 < 0.05. Therefore, Influencer Marketing and Brand Image play an important role in increasing purchasing decisions for Skintific skincare products among Generation Z in Surabaya.
Operating Budget Preparation for “Ragam Snack Sukses Jaya Tempe Chips” Business Fatimah Lutfiyya Azzahra; Yusnizal Firdaus; Agung Anggoro Seto
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.v4i3.604

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, but many still do not have a systematic operational budget so that cost control and profit planning are not optimal. This study aims to compile an operational budget for the Sukses Jaya Variety Snack Tempe Chips Business as a basis for financial planning and control. The study uses a quantitative approach with a descriptive method. The object of the study is the Sukses Jaya Variety Snack Tempe Chips Business in Palembang City with informants consisting of business owners and employees. Data were collected through observation, interviews, documentation, and literature studies, then analyzed using descriptive analysis through the preparation of sales budgets, production, raw materials, direct labor, factory overhead costs, administrative and general costs, cost of goods sold, and profit and loss budgets. The results of the study show that sales projections in 2026 are 17,280 kg with a sales value of Rp950,400,000, a cost of goods sold of Rp719,649,000 or Rp41,646 per kg, and a net profit of Rp225,951,000. In conclusion, preparing an operational budget can produce more structured financial planning, thereby helping MSMEs control costs, estimate profits, and increase the effectiveness of business decision-making
The Influence of Self-Esteem and Self-Awareness on Pocket Money Management in Economic Education Students of the Faculty of Teacher Training and Education, Universitas Tanjungpura Abdi Roni Pandiangan; Mashudi; Syamsuri
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.v4i02.607

Abstract

The development of digital media and the increasing consumer behavior of students demand good pocket money management skills. Psychological factors, particularly self-esteem and self-awareness, are thought to play a role in shaping students' financial management behavior. This study aims to analyze the influence of self-esteem and self-awareness on pocket money management among Economics Education students, Faculty of Teacher Training and Education, Tanjungpura University, both partially and simultaneously. The study used a quantitative approach with a correlational method. The study population consisted of 205 active students from the classes of 2022, 2023, and 2024, with a sample of 136 respondents determined using the Slovin formula through a simple random sampling technique. Data were collected using a Likert scale questionnaire that had met the validity and reliability tests, then analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination with the help of SPSS version 26. The results of the study showed that self-esteem had a positive and significant effect on pocket money management (β = 0.382; p < 0.001), self-awareness also had a positive and significant effect (β = 0.229; p = 0.004), and both variables simultaneously had a significant effect (F = 57.337; p < 0.001) with an R² value of 0.463. The conclusion of the study shows that increasing self-esteem and self-awareness contributes to more planned, responsible, and effective management of students' pocket money, although there are still other factors outside the model that influence this behavior
The Strategic Role of Influencers in Driving Online Buying Behavior Senisa Yuni Derlitasesaria; Waluyo Budi Atmoko; Fahmi Mayasari
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.v4i3.608

Abstract

The development of social media has made influencers a digital marketing strategy capable of influencing consumers' online purchasing behavior. This study aims to analyze the influence of influencer experience, influencer suitability, influencer attractiveness, and influencer content usefulness on online purchasing behavior and examine the moderating role of influencer-follower congruence. The study used a quantitative approach with a longitudinal survey design. The study population was active social media users who had received skincare product recommendations from influencers, with a sample of 100 respondents selected using purposive sampling. Data were collected through an online questionnaire using a five-point Likert scale, then analyzed using binary logistic regression and stepwise moderation analysis. The results showed that influencer experience, influencer suitability, influencer attractiveness, and influencer content usefulness significantly influenced online purchasing behavior. Furthermore, influencer-follower congruence was shown to moderate the relationship between influencer experience and online purchasing behavior, but did not moderate the relationship between influencer content usefulness and online purchasing behavior. This study concluded that the effectiveness of influencer marketing is determined more by experience, credibility, and the usefulness of the information provided than by visual appeal alone, while the congruence between influencers and followers only strengthens the influence of influencer experience on online purchasing behavior.
Tourism Industry Dynamics And Local Cultural Values Transformation: A Qualitative Study In Ubud, Bali Anak Agung Gede Wijaya
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.v4i3.665

Abstract

This study analyzes the development of the tourism industry and the transformation of local cultural values in Ubud, Bali. A descriptive qualitative approach was employed using interviews, observation, and documentation, while data were analyzed through organization, coding, thematic categorization, interpretation, and triangulation. The findings show that tourist visits increased from 47,653 in 2020 to 75,081 in 2025, accompanied by the expansion of 1,067 accommodation and tourism-support businesses in 2025. Tourism generated livelihood diversification, business opportunities, trade growth, wider social interaction, and greater openness to education. At the same time, intensive host–guest interaction was associated with changes in the use of the Balinese language, clothing practices, intergenerational etiquette, material orientation, social practices, and some expressions of religious and customary life. These results indicate an ambivalent cultural transformation: tourism strengthens economic and social opportunities while also creating pressures on cultural continuity. Sustainable cultural tourism in Ubud therefore requires community-centered governance, cultural safeguards, equitable benefit distribution, and clear protection for customary and sacred spaces.
INTERNAL CONTROL EFFECTIVENESS ANALYSIS AT PT ECODOE WIDYA CANDIA INTERNASIONAL USING COSO INTERNAL CONTROL FRAMEWORK Toni Triyulianto; Ginanti Maha Dinardi
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.v4i3.670

Abstract

This study analyzes the effectiveness of internal control at PT Ecodoe Widya Candia Internasional using the COSO Internal Control—Integrated Framework. Operational problems included actual costs above planned budgets and delays in order completion. A descriptive qualitative case study was conducted and supported by descriptive quantification of an Internal Control Questionnaire (ICQ). Data were collected through observation, documentation, and questionnaires from 22 respondents. The 26 dichotomous ICQ items covered the five COSO components. Overall effectiveness was 72.2%, categorized as moderately effective. Monitoring recorded the highest score (90.9%), followed by information and communication (78.8%), control activities (70.9%), control environment (67.6%), and risk assessment (65.4%). The main weaknesses concerned incomplete end-to-end procedures, inconsistent SOP implementation, limited segregation of duties, and insufficient formalization of project and vendor risks. Strengthening integrated SOPs, project risk registers, compensating controls, and exception-based monitoring is recommended to improve cost control and delivery timeliness.

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