cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 14   15   16   17   18 
The Influence of Halal Branding and Shopping Well-Being on Purchasing Decisions Through Brand Experience as an Intervening Variable on Wardah Skincare Products (Case Study: Consumers of Wardah Skincare Products in Surabaya) Hikmah Nur Hidayah; Karina Abiyyubassa Ramadhan; Moch. Wildan Aminullah; Donny Arif
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.v4i02.717

Abstract

This study aims to test and analyze the effect of Halal Branding and Shopping Well-Being on Purchase Intention through Brand Experience as an intervening variable among consumers of Wardah skincare products in Surabaya. A quantitative method was employed using purposive sampling, involving 180 respondents. Data were processed using SmartPLS 4.1.1.2 through validity and reliability testing, outer model evaluation, inner model evaluation, and bootstrapping hypothesis testing. The results show that Halal Branding has a positive and significant effect on Brand Experience and Purchase Intention; Shopping Well-Being has a positive and significant effect on Brand Experience and Purchase Intention; and Brand Experience has a positive and significant effect on Purchase Intention. In addition, Brand Experience significantly mediates the effects of Halal Branding and Shopping Well-Being on Purchase Intention. These findings indicate that a strong halal identity and positive shopping experiences can shape brand experience and ultimately increase consumers' purchase intention toward Wardah skincare products.
The Effect of Transfer Pricing, Thin Capitalization, Sales Growth, and Institutional Ownership on Tax Avoidance Muhammad Azi Rahino; Lyandra Aisyah Margie
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.v4i3.718

Abstract

The divergence of interests between the government and companies in fulfilling tax obligations can encourage tax avoidance practices. This study aims to analyze the effect of transfer pricing, thin capitalization, sales growth, and institutional ownership on tax avoidance. The study used a quantitative approach with a descriptive and causal associative design. The population consisted of 93 property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sample was selected using purposive sampling, resulting in 70 observations. Secondary data were obtained from annual reports and financial statements, then analyzed using panel data regression with EViews 13. The results showed that thin capitalization and sales growth had a positive and significant effect on tax avoidance, while transfer pricing and institutional ownership had no significant effect. Simultaneously, all variables had a significant effect on tax avoidance
The Effect of Economic Growth, Inflation, and Price to Book Value on Stock Prices at PT Blue Bird Tbk in 2015-2024 Amelia Kholifah Ariesta; Dijan Mardiati
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.v4i02.720

Abstract

This study aims to examine the effect of Economic Growth, Inflation, and Price to Book Value (PBV) on stock prices at PT Blue Bird Tbk during the 2015-2024 period. The sample used in this study consists of secondary data obtained from the financial statements of PT Blue Bird Tbk during the 2015-2024 period. The sample used in this study consists of secondary data obtained from the financial statements of PT Blue Bird Tbk and macroeconomic data in the form of Economic Growth and Inflation during the 2015-2024 period. This study employed a quantitative rfesearch method using descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing consisting of partial test (T-test) and simultaneous tests (F-test), as well as the coefficient of determination test using SPSS version 27. The results indicate that the Economic Growth variable (X1) has no significant effect on Stock Prices (Y), with a significant value of 0.846 > 0.05. (X2) has no significant effect on Stock Prices (Y), with a significance value of 0.757 < 0.05. Meanwhile, the price to book value (X3) with a significant value of 0.001> 0.05 The result of the F test shows that Economic Growth (X1), Inflation (X2), and Price To Book Value (X3) simultaneously have a significant effect on stock prices (Y), as indicated by the calculated F-value (981.393) which is greater than the F-table value (4.757), and a significant value of 0.001 < 0.05. Furthermore, the result of the coefficient of determination test shows that the Adjusted R Square (R2) value is 0.997. This indicates that the independent variables are able to explain 99.7% of the variation in the dependent variable, while the remaining 0.3 % is explained by other variables outside the scope of this study.
The Effect of Sales Growth and Cash Flow Operating Activities on Financial Distress at PT Garuda Indonesia Tbk for the Period 2015–2024 Riani Zulfah Pujiyanti
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.v4i02.723

Abstract

This study aims to examine and analyze the effect of sales growth and cash flow operating activities on financial distress at PT Garuda Indonesia Tbk for the period 2015–2024. This study uses a descriptive quantitative approach with secondary data sourced from the company's annual financial statements. The financial distress variable is measured using the Interest Coverage Ratio (ICR). Data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression, t-test (partial), F-test (simultaneous), and the coefficient of determination (R²) processed using the SPSS program. The results of the partial test (t-test) indicate that sales growth has a positive and significant effect on financial distress with a significance value of 0.028 (<0.05) and a regression coefficient of 9.126. Meanwhile, cash flow partially does not have a significant effect on financial distress with a significance value of 0.540 (>0.05) and a regression coefficient of 17.407. The results of the simultaneous test (F test) show a calculated F value of 4.715 with a significance of 0.050, which means that both variables together have a significant effect on Financial Distress. The coefficient of determination (R²) value of 0.574 indicates that Sales Growth and Cash Flow are able to explain 57.4% of the variation in Financial Distress, while the remaining 42.6% is influenced by other variables outside this research model.
Design and Implementation of an Excel-Based Financial Reporting Application as an Effort to Digitalize and Efficiently Manage Financial Administration at the Kres Kwb Tofu Factory Dewi Susanti; Mohamad Arief Setiawan; Rizqiyatul Khoiriyah
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.v4i02.726

Abstract

The financial records of the KWB Kres Tofu Factory still use Microsoft Excel without a consistent accounting structure, potentially leading to inefficiencies and recording errors. This study aims to design and implement an Excel-based financial reporting application and evaluate its user acceptance and effectiveness. The study uses applied research with a descriptive qualitative approach. The population consists of parties involved in financial management, while the sample includes business owners and administrative or financial staff. The research instruments include observation, interviews, questionnaires, and pre-tests and post-tests. Data are analyzed descriptively through frequency distribution, averages, and comparisons. The results show an average recording time efficiency of 70.56%, user acceptance of 4.70 with a strongly agree category, and an increase in competency from 30.5 to 83.0. In conclusion, the application successfully supports more structured, efficient, and informative financial recording and reporting
The Effect of Non-Performing Loans (NPL), Operational Efficiency (BOPO), and CET1 Ratio on Financial Performance (Case Study of PT Bank Mandiri Tbk for the 2016-2025 Period) Yunita Maha Rani; Jamaludin
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.v4i3.742

Abstract

This study aims to analyze the impact of Non-Performing Loans (NPL), the ratio of Operating Expenses to Operating Income (BOPO), and Common Equity Tier 1 (CET1) on financial performance—proxied by Return on Assets (ROA)—at PT Bank Mandiri Tbk during the 2016–2025 period. The study employs a quantitative approach using secondary data spanning ten years, analyzed via multiple linear regression with the aid of SPSS 26. The results indicate that NPL has no significant effect on ROA (significance value of 0.264). BOPO has a significant negative effect on ROA (significance value of 0.019), while CET1 has a significant positive effect on ROA (significance value of 0.036). Simultaneously, NPL, BOPO, and CET1 significantly influence ROA, with a calculated F-value of 28.164 and a significance level of 0.001. The Adjusted R-squared value of 0.901 indicates that 90.1% of the variation in ROA can be explained by these three independent variables, while the remaining 9.9% is explained by factors outside the model.
The Effect of Cash Flow Adequacy Ratio (CFAR) and Debt Service Coverage Ratio (DSCR) on Earnings Per Share (EPS) at PT Gajah Tunggal Tbk for the 2015-2024 Period Nita Asari; Arif Surahman
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.v4i3.756

Abstract

PT Gajah Tunggal Tbk has experienced financial performance dynamics reflected in changes in cash flow adequacy, debt repayment capacity, and earnings per share. These conditions highlight the importance of analyzing the relationship between the Cash Flow Adequacy Ratio (CFAR), Debt Service Coverage Ratio (DSCR), and Earnings Per Share (EPS). This study aims to analyze the effect of CFAR and DSCR on EPS at PT Gajah Tunggal Tbk during the 2015–2024 period. This research employed a descriptive quantitative approach using secondary data obtained from the company’s financial statements. The sample was determined using saturated sampling. Data were analyzed using multiple linear regression with SPSS, supported by classical assumption tests, partial tests, and simultaneous tests. The results indicate that CFAR does not have a significant effect on EPS, while DSCR has a significant effect on EPS. Simultaneously, CFAR and DSCR have a significant effect on EPS. Debt repayment capacity plays an important role in determining EPS, while cash flow adequacy does not show a significant partial effect. Simultaneously, both variables contribute to changes in the company’s EPS.
The Influence of Store Image, Store Atmosphere, and Product Quality on Purchasing Decisions at the Beginning of Each Month at the Jw Collection Gold Shop in Mojokerto City Diajeng Putri Amelia; Nurlaela; Pancanto Kuat Prabowo
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.v4i02.757

Abstract

The increasingly tight competition in the gold jewelry retail industry requires companies to understand the factors that influence consumer purchasing decisions, especially at the beginning of the month when purchasing power tends to increase. This study aims to analyze the influence of store image, store atmosphere, and product quality on purchasing decisions at the JW Collection Gold Shop in Mojokerto City. This study uses an explanatory quantitative approach with a survey method. The research population is consumers of the JW Collection Gold Shop with a sample of 100 respondents selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed using descriptive statistics, validity tests, reliability tests, classical assumptions, multiple linear regression, t-tests, F-tests, and coefficients of determination with SPSS 31. The results showed that the three variables have a positive and significant effect, both partially and simultaneously, on purchasing decisions. In conclusion, product quality is the strongest partial predictor, while the three variables explain 87.9% of the variation in purchasing decisions
Overview of the Accuracy of Hand Hygiene Implementation by Nurses at Ja'far Medika Karanganyar Hospital Nevine Viara Ekovindarani
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.v4i02.772

Abstract

Healthcare-Associated Infections(HAIs) remains a patient safety issue that can be prevented through proper hand hygiene implementation. The audit results at Ja'far Medika Karanganyar General Hospital from October to December 2025 showed that hand hygiene accuracy was 77.5%, 77.7%, and 78.9%, respectively, which are still below the optimal standard of ≥85%. This study aims to determine the accuracy of hand hygiene implementation among nurses and the characteristics of nurses based on age, gender, education, and length of service. The study used a quantitative approach with a descriptive observational design. The population and sample consisted of all 49 nurses at Ja'far Medika Karanganyar General Hospital selected using total sampling. Data were collected through direct observation using an observation sheet based on the hospital's handrub SOP. The instrument was validated through expert judgment using I-CVI and Aiken's V. Data were analyzed univariately using SPSS and presented in frequencies and percentages. The results showed that 28 nurses (57.1%) were in the good category, 8 (16.4%) were in the sufficient category, and 13 (26.5%) were in the poor category. The highest accuracy was found in the five moments (100%), while the lowest was found in fingertip/nail movements (63.2%), thumb (69.3%), and back of finger (75.5%). In conclusion, hand hygiene accuracy was generally good, but technique in some areas of the hand still needs improvement
The Influence of Influencer Credibility, User-Generated Content, and Online Customer Reviews on Purchase Decisions Through Purchase Intention as an Intervening Variable Among Jasmine Jilbab Consumers in Sidoarjo (Case Study: Consumers of Jasmine Jilbab in Nazilatun Nafisah; Lucky Dwi Anggraini; Vemilia Nur Lilawati; Nikma Yucha
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.v4i02.790

Abstract

This study aims to analyze the influence of Influencer Credibility, User-Generated Content (UGC), and Online Customer Reviews (OCR) on Purchase Decisions through Purchase Intention as an intervening variable among Jasmine Jilbab consumers in Sidoarjo. This research employed a quantitative approach using a survey method. The population consisted of Jasmine Jilbab consumers in Sidoarjo, with a sample of 153 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS version 4. The findings indicate that Influencer Credibility, User-Generated Content (UGC), and Online Customer Reviews (OCR) have a positive and significant effect on Purchase Intention. Furthermore, Online Customer Reviews (OCR) and Purchase Intention have a positive and significant effect on Purchase Decisions. In contrast, Influencer Credibility and User-Generated Content (UGC) do not have a significant direct effect on Purchase Decisions. The mediation analysis reveals that Purchase Intention does not significantly mediate the relationship between Influencer Credibility and Purchase Decisions. However, Purchase Intention positively and significantly mediates the effects of User-Generated Content (UGC) and Online Customer Reviews (OCR) on Purchase Decisions. This study concludes that Online Customer Reviews (OCR) are the most consistent factor in enhancing both Purchase Intention and Purchase Decisions among Jasmine Jilbab consumers.

Page 17 of 18 | Total Record : 172

 14   15   16   17   18 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 02 (2026): Escalate: Economics and Business Journal Vol. 4 No. 01 (2026): Escalate: Economics and Business Journal Vol. 3 No. 03 (2026): Escalate: Economics and Business Journal Vol. 4 No. 3 (2026): Escalate : Economics and Business Journal Vol. 3 No. 02: Strategic Innovation and Governance in Modern Business Systems: Integrating Technolog Vol. 3 No. 01: Intelligent Marketing and Behavioral Insights: Redefining Institutional and Organizat Vol. 2 No. 03: Creative Resilience and Market Innovation: Strategies for Sustainable Business Growth Vol. 1 No. 03 (2024): Escalate: Economics and Business Journal Vol. 2 No. 02: Innovating People and Planet: Redefining Work, Behavior, and Sustainability in the Di Vol. 2 No. 01: Behavioral Finance, AI, and the Digital Economy: Pathways to Competitive Advantage Vol. 1 No. 02: Driving Change and Innovation in the Digital Age Vol. 1 No. 01: Strategic Adaptation for Sustainable Growth More Issue