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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 Influence of Differentiation Strategy on Consumer Satisfaction at Koar (Street Coffee) in Medan City Rio Rezeky Nopajar; Rizky Putra; Winda Ardiani
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.v4i3.614

Abstract

This study aims to analyze the influence of Good Corporat e Governance (GCG), internal controls, and whistleblowing systems on fraud prevention in Islamic banking in Indonesia for the period 2020–2024. This study employs a quantitative approach using secondary data obtained from the annual reports of Islamic banks. The research sample was determined using purposive sampling, resulting in 11 Islamic banks with 55 observations. Data analysis was conducted using multiple linear regression analysis with the aid of IBM SPSS Statistics 26. The results indicate that, individually, Good Corporate Governance, internal controls, and the whistleblowing system have a positive and significant effect on fraud prevention. Simultaneously, these three independent variables also have a significant effect on fraud prevention. The results of this study indicate that the implementation of good corporate governance, effective internal controls, and an optimal whistleblowing system can enhance fraud prevention efforts in Islamic banking in Indonesia.
Analysis of Business Development Strategy for Horticultural Seedling Enterprises (A Case Study of UB Berkah Agro in Pekalongan District, East Lampung Regency) Armayoga; Wintari mandala; Novita
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.v4i3.619

Abstract

This study aims to analyze the development strategy of horticultural nursery business at UB Berkah Agro in Pekalongan District, East Lampung Regency. The study uses a descriptive approach with the SWOT analysis method through the identification of internal and external factors of the business, which are then analyzed using the IFAS and EFAS matrices to determine the company's strategic position. The results show that UB Berkah Agro's horticultural nursery business is in Quadrant I (aggressive), which indicates that the business has significant internal strengths and broad external opportunities for development. The recommended strategy is the SO strategy, which is utilizing internal strengths to capture external opportunities, including through improving the quality and continuity of seedling production, developing superior varieties according to market needs, and expanding the marketing network. This strategy is expected to be able to optimally increase the competitiveness and sustainability of the horticultural nursery business.
Preparation of Operational Budget for MSME Tempe Mendoan Ngapak Khas Banyumas Nessa Lestari; Divianto; Agung Anggoro Seto
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.v4i02.636

Abstract

MSMEs have an important role in the Indonesian economy, but many business actors have not yet prepared a systematic operational budget so that financial planning and control have not run optimally. This study aims to compile and describe the operational budget of MSME Tempe Mendoan Ngapak Khas Banyumas. The study uses a quantitative descriptive approach. The research population is all operational data of MSME Tempe Mendoan Ngapak Khas Banyumas with a sample in the form of sales data for the period 2023 to 2025. Data were collected through observation, interviews, documentation, and literature studies, then analyzed using Microsoft Excel by preparing a budget for sales, production, raw materials, direct labor, factory overhead costs, operational costs, cost of goods sold, and profit and loss. The results of the study show that the 2026 sales target is 2,989 packs with a sales value of Rp53,802,000, cost of goods sold Rp46,429,175, and an estimated net profit of Rp4,972,825. The conclusion of the study shows that the preparation of an operational budget is able to produce more systematic financial planning so that it can be the basis for cost control, setting business targets, and making financial decisions at the Tempe Mendoan Ngapak Khas Banyumas MSME
The Effect of Non-Performing Loan, Loan to Deposit Ratio, Net Interest Margin, and Capital Adequacy Ratio on Return on Asset in Private Banks Listed on the Indonesia Stock Exchange for the Period 2021–2025 Nine Andyta Irawan; Ima Andriyani; Nyayu Khairani Putri
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.v4i3.637

Abstract

This study aims to analyze the effect of Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR) on Return on Asset (ROA) in private banks listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This research uses a quantitative method with secondary data in the form of annual financial reports. The study population consisted of 35 private banks, with a sample of 10 banks selected through purposive sampling, resulting in 50 observational data points. The data analysis technique used is multiple linear regression with the help of SPSS version 26. The results show that, simultaneously (F test), NPL, LDR, NIM, and CAR have a significant effect on ROA (F = 14.308, sig = 0.000 < 0.05), with a coefficient of determination (R²) of 0.560, or 56.0%. The partial test results (t test) show that NPL has a negative and significant effect on ROA (t = -4.576, sig = 0.000), while NIM (t = 2.309, sig = 0.026) and CAR (t = 2.450, sig = 0.018) each have a positive and significant effect on ROA. Meanwhile, LDR has a positive but not significant effect on ROA (t = 2.032, sig = 0.048, rounded to 0.05). These findings indicate that credit risk management, the ability to generate net interest income, and capital adequacy are key determinants of the profitability of the private banks studied.
Strategic Communication Governance at PLN: Integrating Stakeholders, Public Information Disclosure, and Sustainability (PLN Strategic Communication Governance: Stakeholder Integration, Information Transparency, and Sustainability) Muhammad Fahdillah Fahmi
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.v4i3.642

Abstract

Energy state-owned enterprises operate at the intersection of commercial objectives, public-service obligations, government policy, and sustainability transitions. This study examines how PT PLN (Persero), Indonesia's state-owned electricity company, institutionalizes strategic communication governance by integrating stakeholder management, public information disclosure, and sustainability. A qualitative document analysis was conducted on four formal corporate instruments issued between 2024 and 2025: the strategic policy on corporate communication and social and environmental responsibility, the operational procedure for corporate communication, the procedure for public information management and services, and the decision establishing the Public Information List. The 2025-2034 Electricity Supply Business Plan was used as a contextual document. Directed qualitative content analysis applied six categories: strategic alignment and authority, stakeholder governance, disclosure and accountability, sustainability integration, issue and crisis communication, and monitoring and organizational learning. The findings reveal a highly formalized, multi-level governance architecture linking corporate headquarters, regional units, communication functions, social responsibility functions, and public information officers. The disclosure system is procedurally robust, with information classification, annual updating, consequence testing, digital documentation, request handling, objections, and dispute resolution. However, stakeholder engagement remains stronger in information and response modes than in sustained stakeholder involvement. Sustainability is integrated at the policy level, yet its operational connection to transition impacts, energy justice, and stakeholder influence on decisions remains limited. Monitoring is mandated, but outcome-oriented indicators of trust, inclusion, and decision influence are not specified. The study proposes an Integrated Strategic Communication Governance Model for Energy SOEs that connects mandate, stakeholder intelligence, engagement, disclosure, sustainability, crisis resilience, and learning.
The Influence of the Work Environment on Employee Work Productivity at the Krebet Baru Sugar Factory Meyta Imelda Afri Dwi Arinda; Rini Aprilia Lestari; Yulanda Elis Meyana
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.v4i3.643

Abstract

Employee work productivity is one of the important factors in supporting the success of the company. One of the factors suspected to influence work productivity is the work environment, both from physical and non-physical aspects. This study aims to analyze the influence of the work environment on employee work productivity at Krebet Baru Sugar Factory. The study used a quantitative approach with a descriptive method. The study population was approximately 2,000 employees, while a sample of 50 respondents was determined using the Yamane formula with a simple random sampling technique. Data collection was carried out through a Likert-scale questionnaire, then analyzed using validity tests, reliability tests, classical assumption tests, simple linear regression analysis, t-tests, and coefficients of determination (R²) using SPSS software. The results showed that the work environment had a positive and significant effect on employee work productivity. The regression equation obtained was Y = 13.048 + 0.272X, with a t-value of 3.503 and a significance value of 0.001 (<0.05), so the research hypothesis was accepted. The coefficient of determination (R²) of 0.204 indicates that the work environment contributes 20.4% to employee productivity, while 79.6% is influenced by factors outside the study. This finding suggests that the better the work environment, both physical and non-physical, the higher employee productivity. Therefore, companies need to continuously improve the quality of the work environment to support optimal productivity.
The Effect of Kiosk Location and Rental Prices on Vendors’ Income At The Pasir Pengaraian Modern Market Yudha Akbar Kurnia; Putri Maurisni; Tiara Rochmawati
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.v4i02.656

Abstract

Modern markets provide important spaces for small and medium-sized traders to conduct business, but differences in kiosk location and rental prices may influence traders' income. This study aimed to examine the effects of kiosk location and kiosk rental price on traders' income at Pasar Modern Pasir Pengaraian. A quantitative survey method was employed. The population consisted of 552 traders, from which 85 respondents were selected using purposive sampling and the Slovin formula with a 10% error tolerance. Data were collected through questionnaires using a five-point Likert scale and analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, coefficient of determination, t-test, and F-test with SPSS 25. The results show that kiosk location has a positive and significant effect on traders' income (t = 3.378; p = 0.001), while kiosk rental price also has a positive and significant effect (t = 3.282; p = 0.002). Simultaneously, both variables significantly affect traders' income (F = 11.119; p < 0.001). The adjusted R² of 0.194 indicates that the model explains 19.4% of income variation. In conclusion, strategic kiosk location and appropriate rental pricing contribute significantly to traders' income.
The Relationship between the Transformational Leadership Style of the Head of the Room and the Psychological Safety of Nurses at PKU Muhammadiyah Hospital, Sukoharjo Irvani Faizzah Nadhif; Muhlizardy
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.v4i02.662

Abstract

: Transformational leadership of the head nurse plays an important role in creating a psychologically safe work environment. However, still have a 27–44% of healthcare workers do not feel safe in communication and error reporting, while 58.5% do not feel psychologically safe. To determine the relationship between the head nurse's transformational leadership style and nurses' psychological safety at PKU Muhammadiyah Sukoharjo Hospital. This study used a quantitative design with a cross-sectional approach. The sample consisted of 73 nurses selected using proportionate stratified random sampling. Data collection was conducted using questionnaires on transformational leadership and psychological safety. Data analysis employed Spearman Rank correlation tests. The study showed that the majority of respondents rated the head nurse's transformational leadership style as good (61.6%), while most nurses' psychological safety was in the moderate category (52.1%). The Spearman Rank test indicated positive relationship with a moderate strength between transformational leadership style and psychological safety (p = 0.000; r = 0.587). There is a relationship between the head nurse's transformational leadership style and the psychological safety experienced by nurses.
The Influence of Store Ratings and Customer Reviews on Purchasing Decisions in E-Commerce at PT Ace Distrindo Sejahtera Rio Prasetyo; Sabil
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.v4i3.691

Abstract

The growth of e-commerce increases the importance of digital information in shaping consumer purchasing decisions, particularly through store ratings and customer reviews. This study aims to analyze the influence of store ratings and customer reviews on purchasing decisions at PT Ace Distrindo Sejahtera. The study used a quantitative approach with multiple linear regression analysis. The study population was active customers who purchased the company's products in the past month. A sample of 100 respondents was determined using purposive sampling and the Lemeshow formula. Data were collected through a structured questionnaire with a Likert scale and analyzed using validity, reliability, classical assumptions, t-test, F-test, and coefficient of determination. The results showed that store ratings had a positive and significant effect on purchasing decisions, while customer reviews had no significant effect partially. Simultaneously, both variables had a significant effect on purchasing decisions with an R² value of 0.390. In conclusion, store ratings were a more dominant individual factor in driving purchasing decisions, while customer reviews contributed when considered together with store ratings.
Reducing Outpatient Waiting Time through Lean Healthcare Implementation at Dumai City Regional Public Hospital Juwaidah; Erliany Syaodih; Nining Handayani
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.v4i3.700

Abstract

This study aims to analyze Value Added (VA), Non Value Added (NVA), and Necessary But Non Value Added (NNVA) activities, identify waste waiting, and analyze the Current State and Future State Value Stream Mapping in outpatient services at Dumai Regional General Hospital using the Lean Healthcare approach. This study employed a qualitative descriptive design involving 15 participants consisting of the head of the outpatient installation, doctors, nurses, registration officers, and outpatients. Data were collected through in-depth interviews and direct observation. Data analysis was conducted thematically using NVivo 12 Pro through coding, node analysis, and matrix coding. The results showed that Value Added activities included doctor examinations, medical consultations, medical procedures, health education, and therapy. Non Value Added activities were predominantly waiting activities, including registration queues, waiting for doctors, medical record distribution, and pharmacy services. Necessary But Non Value Added activities include BPJS verification, data validation, medical record management, and service administration. The Current State Value Stream Mapping indicated that outpatient services were still dominated by waiting activities. The Future State Value Stream Mapping proposed several improvements, including electronic queue systems, digital medical records, integrated hospital information systems, simplified patient administration, pharmacy service optimization, and additional human resources. The study concludes that Lean Healthcare can serve as a managerial approach to reduce waste waiting and improve the efficiency and quality of outpatient services.

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