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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 358 Documents
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The Effect of Online Customer Ratings, Online Customer Reviews and Free Shipping Vouchers on Purchase Decisions in the Shopee Application Eka Suci Lestari; Andi Lesmana; 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.v4i02.683

Abstract

The growth of e-commerce in Indonesia is driving changes in consumer behavior when making online purchases, so factors such as online customer ratings, online customer reviews, and free shipping vouchers become important considerations in purchase decisions on the Shopee app. This study aims to analyze the influence of online customer ratings, online customer reviews, and free shipping vouchers, both partially and simultaneously, on purchase decisions among students of Pasir Pengaraian University. This research is quantitative with a descriptive approach. The research sample consisted of 100 respondents selected using the Slovin formula; data were collected through questionnaires and then analyzed classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results show that online customer reviews and free shipping vouchers have a positive and significant effect on purchase decisions, while online customer ratings do not have a significant effect. Statistically, the simultaneous test obtained an F-count value of 69.134 with a significance of <0.001 and an Adjusted R Square value of 0.674, indicating that 67.4% of the variation in purchase decisions can be explained by the three research variables. These findings show that students' purchase decisions on the Shopee application are more influenced by the quality of customer reviews and the benefits of free shipping promotions than by product ratings. This study is expected to serve as a reference for e-commerce players in designing more effective digital marketing strategies.
Analysis of the Determinants of the Competitiveness of Indonesian Knitted Women's Clothing Exports (HS 6104) to the United States for the Period 1994-2024 Jasmine Diantarga; Eva Ervani
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.v4i02.715

Abstract

Knitted women's clothing (HS 6104) is one of the textile commodities that contributes to Indonesia's export performance. However, the dynamics of global trade and changes in the economic conditions of destination countries cause the competitiveness of this commodity to continue to face challenges in the international market, especially the United States as one of the main export destinations. This study aims to analyze the factors that influence the competitiveness of Indonesian knitted women's clothing (HS 6104) exports to the United States during the period 1994–2024. Competitiveness analysis was conducted using Revealed Symmetric Comparative Advantage (RSCA) which is a transformation of the Revealed Comparative Advantage (RCA) index, while the influence of independent variables was analyzed using the Ordinary Least Squares (OLS) method. The variables used include United States GDP per capita, Real Exchange Rate (RER), United States import tariffs for HS 6104 commodities, and United States imports of HS 6104 from the world as a proxy for market demand. This study is expected to provide input in developing strategies to increase the competitiveness of Indonesian knitted women's clothing exports in the United States market
Content Marketing Strategy and Brand Image on Purchase Intention of Emina Products Yovika Simatupang; cindy naomi tampubolon; tresya lamtioria bagariang
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.v4i02.325

Abstract

Abstract: This study aims to analyze the influence of content marketing strategies and brand image on consumers’ purchase intention toward Emina cosmetic products. The research is motivated by the rapid growth of the Indonesian cosmetic industry and the increasing role of social media in shaping young consumers’ behavior. A quantitative research method was employed by distributing online questionnaires to 100 respondents aged 13–22 years who are Emina product users. The collected data were analyzed to measure the relationship between content marketing strategy, brand image, and purchase intention variables. The findings reveal that content marketing strategies and brand image significantly influence consumers’ purchase intention toward Emina products. Attractive, informative, and trend-relevant digital content effectively strengthens Emina’s “fun, young, and friendly” brand image. Social media platforms such as TikTok, Instagram, and YouTube play a vital role in building emotional connections between the brand and its consumers. Emina’s digital marketing strategy has proven effective in increasing brand awareness, shaping positive perceptions, and encouraging purchase intentions among teenagers and young adults. Therefore, this study emphasizes the importance of digital content marketing strategies and strong brand image development in addressing consumer behavior dynamics in the digital era. The findings are expected to serve as a reference for other local cosmetic companies in designing effective and sustainable marketing strategies.
The Consequences of ESG Rating Divergence on Corporate Transparency and Disclosure Practices Nayla Zahiya Syifa; Yusnaini Yusnaini
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.v4i02.476

Abstract

This study aims to examine the consequences of ESG rating divergence on corporate transparency and disclosure practices using a Systematic Literature Review (SLR) approach. Twenty papers that satisfy the inclusion criteria are identified, screened, and subjected to content analysis as part of the study's investigation of international journal articles published between 2022 and 2026 and indexed in Scopus, Sinta and Garuda. The findings show that variations in rating agencies' evaluation techniques, indicators, weighting schemes, and data sources lead to ESG rating divergence, which can lead to information confusion and impact investor views in the capital markets. In order to lessen information asymmetry and boost stakeholder trust, the literature demonstrates that variations in ESG ratings motivate businesses to strengthen disclosure policies and increase openness. Reducing rating inconsistencies is found to be mostly dependent on improved ESG reporting quality, more access to sustainability data, and more robust governance structures. Additionally, corporations are driven to improve sustainability disclosure and openness by external forces like market surveillance, regulatory rules, and stakeholder expectations. Overall, the results indicate that ESG rating divergence offers corporate reporting both opportunities and challenges. While rating discrepancies may raise uncertainty, they also encourage businesses to strengthen transparency, improve disclosure quality, and increase accountability in sustainability reporting practices.
The Influence of TikTok Beauty Influencer Credibility on Skincare Product Purchasing Decisions of Indonesian Methodist University Students Rikshintia Panjaitan; Darwis Robinson Manalu
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.v4i02.564

Abstract

The development of TikTok as a digital marketing medium has made beauty influencers one of the main sources of information in skincare product purchasing decisions among students. This study aims to analyze the influence of TikTok beauty influencer credibility on skincare product purchasing decisions among students at Methodist University Indonesia. The study used a quantitative approach with a descriptive and verification survey method. The study population was active students at Methodist University Indonesia who had watched beauty influencer content on TikTok and purchased skincare products based on their recommendations. A sample of 100 respondents was selected using a purposive sampling technique. Data were collected through a questionnaire with a five-point Likert scale, then analyzed using validity tests, reliability tests, descriptive analysis, normality tests, linearity tests, heteroscedasticity tests, and simple linear regression with the help of IBM SPSS Statistics. The results showed that TikTok beauty influencer credibility had a positive and significant effect on skincare product purchasing decisions with a regression coefficient value of 0.511, a significance value of 0.000, and a determination coefficient of 28.3%. This study concludes that the higher the credibility of beauty influencers, reviewed in terms of expertise, trustworthiness, and attractiveness, the higher the decision to purchase skincare products among students at Methodist University of Indonesia.
The Influence of Green Accounting, ESG Disclosure, and Profitability on the Value of Coal Subsector Companies Listed on the IDX for the 2021-2025 Period Muhammad Khahfy Afrilla; Fia Dialysa Sulaksana
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.v4i02.571

Abstract

Company value in the coal subsector does not always increase with the implementation of sustainable practices, therefore, a study is needed to examine the influence of green accounting, ESG disclosure, and profitability on company value. This study aims to analyze the influence of green accounting, ESG disclosure, and profitability on company value in coal subsector companies listed on the Indonesia Stock Exchange for the 2021–2025 period. The study used a quantitative approach with an associative method. The study population consisted of 34 coal subsector companies, while a sample of 10 companies (50 observations) was selected using purposive sampling. Secondary data were obtained from annual reports, sustainability reports, financial statements, and PROPER data. Data analysis was performed using descriptive statistics, classical assumption tests, multiple linear regression, coefficient of determination tests, t-tests, and F-tests using SPSS. The results showed that green accounting had a positive and significant effect on company value, while ESG disclosure and profitability did not have a significant effect. Simultaneously, the three variables also did not significantly influence company value, with the model's ability to explain variation of 14.9%. In conclusion, the implementation of green accounting is a factor that investors consider more than ESG disclosure and profitability in increasing company value in the coal subsector
Perceptions of MSMEs Actors Regarding the Use of Social Media as a Marketing Tool in Pematang Baih Pasir Pengaraian Arrafiqqur Rahman; Afrijal; Nindithya Nurani
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.v4i02.573

Abstract

This study aims to analyze the perceptions, supporting factors, challenges, and strategies of culinary MSMEs in Pematang Baih, Pasir Pengaraian, in utilizing Facebook as a marketing tool. The study used a qualitative method with a descriptive approach. The population in this study amounted to 128 culinary MSMEs, with a sample selection technique using purposive sampling, resulting in 20 business actors as informants. Data collection techniques were carried out through in-depth interviews, observation, and documentation. The results showed that culinary MSMEs have a positive perception of Facebook use because it is considered capable of increasing sales, adding customers, and building brand awareness and relationships with consumers. Factors influencing Facebook utilization include technological understanding, experience using social media, access to digital training, and ease of use of the platform. However, MSMEs also face challenges such as limited human resources and time, minimal training, technical obstacles, and pressure to continuously produce engaging content. To overcome these challenges, MSMEs implement various strategies, such as participating in digital training, utilizing Facebook Groups and Marketplace features, creating creative content, utilizing customer feedback, and using the post scheduling feature. This study concludes that Facebook has great potential as a marketing tool for MSMEs if supported by increased capacity and adequate access to technology
The Effect of Work Motivation and Compensation on Employee Performance at PT GPI Logistik Surabaya Mahfud Krisna Putra R.W; Jimmy Ignatius; Ageng Pratiwi
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.v4i02.586

Abstract

This study aims to determine the effect of work motivation and compensation on employee performance at PT GPI Logistik Surabaya. The problems discussed in this study are how work motivation affects employee performance, how compensation affects employee performance, and how work motivation and compensation simultaneously affect employee performance at PT GPI Logistik Surabaya. This study used a quantitative research method with a survey approach. Data collection techniques were carried out through questionnaires distributed to 32 respondents who were all employees of PT GPI Logistik Surabaya using saturated sampling techniques. Data analysis was conducted using SPSS version 25 through classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination. The results showed that work motivation had a positive and significant effect on employee performance with a significance value of 0.000 <0.05. Compensation also has a positive and significant effect on employee performance with a significant value of 0.047 < 0.05. Simultaneously, work motivation and compensation have a significant effect on employee performance with a significance value of 0.000 < 0.05. The coefficient of determination (R²) value of 0.575 indicates that work motivation and compensation are able to explain employee performance by 57.5%, while the remaining percentage is influenced by other variables outside this study.
The Effect of Service Quality and Price on Purchasing Decisions at Cafe Lapinea Lembang, West Bandung Regency Siti Nursarifah; Ayu Yudiani Lestari
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.v4i02.591

Abstract

This study aims to determine and analyze the effect of Service Quality and Price on Purchasing Decisions at Cafe Lapinea Lembang, West Bandung Regency, both partially and simultaneously. The research is motivated by issues of inconsistent service, inefficient operational systems, facility quality, price fairness, and intensifying competition among cafes in the Lembang area. This study employs a quantitative, explanatory research approach. The sample consisted of 100 respondents determined using the Slovin formula with accidental sampling, collected through a Likert-scale questionnaire, observation, and interviews. The data were analyzed using multiple linear regression with SPSS. The results show that Service Quality has a positive and significant effect on Purchasing Decisions (t-count 11.972; Sig. 0.000), Price partially has a positive and significant effect on Purchasing Decisions (t-count 10.279; Sig. 0.000), and Service Quality and Price simultaneously have a positive and significant effect on Purchasing Decisions (F-count 77.776; Sig. 0.000), contribution 60.8% (Adjusted R Square). The study recommends that Cafe Lapinea Lembang's management improve staff responsiveness, facility cleanliness, menu-serving reliability, and price consistency and transparency to sustainably drive consumer purchasing decisions.
Digital Content Strategy as a Marketing Tool in Creative Business Development: Case Study of the Merona Space Workshop Brand Marsya Putri; Putut Raka Santoso
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.v4i02.597

Abstract

This study aims to analyze Merona Space's digital content strategy, identify factors influencing participants' decisions to attend workshops, and examine its role in creative business development. The study used a qualitative approach with a case study method involving 12 workshop participants and 1–2 representatives from previously collaborated venues, selected purposively based on data saturation. Data were collected through in-depth interviews, participant observation, and documentation, and analyzed using the interactive model of Miles, Huberman, and Saldaña, supported by source triangulation, technical triangulation, and expert validation. The results show that Merona Space's digital content strategy involved planning, implementation, and evaluation, with Instagram as the main platform supported by TikTok, Threads, and Instagram Ads. Participants' decisions were influenced by friend recommendations, digital content, workshop benefits, price, personal motivation, and participation experience. Digital content supported participants' interest and confidence and contributed to collaborations and community strengthening in creative business development

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