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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 Influence of Product Quality and Price on Consumer Purchase Decisions for Cleo Brand Drinking Water Products in South Tambun 07 Junior High School Riska Dwi Rahmawati; Nurul Aisyah; Chodidjah
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.v4i02.598

Abstract

This study aims to analyze the influence of product quality and price on purchasing decisions for Cleo brand bottled drinking water (AMDK) among consumers at SMP Negeri 07 Tambun Selatan. This study used a quantitative approach with a survey method involving 100 consumers as the population and sample, selected through convenience sampling. Data were collected through questionnaires, observation, and documentation and analyzed using IBM SPSS Statistics 26 through validity, reliability, classical assumption, multiple linear regression, t-test, F-test, and coefficient of determination tests. The results showed that product quality had a positive and significant effect on purchasing decisions (t = 9.047; p < 0.001), while price also had a positive and significant effect (t = 2.739; p = 0.007). Simultaneously, product quality and price had a significant effect on purchasing decisions (F = 55.000; p < 0.001), with an R² value of 0.531, indicating that 53.1% of the variation in purchasing decisions was explained by the two variables. The study concludes that product quality and price are significantly associated with purchasing decisions for Cleo brand AMDK among the respondents
The Impact of Restaurant Tax, Hotel Tax, Entertainment Tax, and Parking Tax on DKI Jakarta's Regional Original Income (PAD) Feberwin Telaumbanua
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.v4i02.603

Abstract

Regional Original Revenue (PAD) is a key indicator of regional financial independence, with local taxes serving as its primary source. This study analyzed the effects of restaurant, hotel, entertainment, and parking taxes on PAD in DKI Jakarta during 2020–2023. Using a quantitative associative approach, secondary monthly data (48 observations) from the DKI Jakarta Regional Revenue Agency were analyzed through multiple linear regression after natural logarithm transformation. The findings indicate that restaurant and hotel taxes have a positive and significant effect on PAD, while entertainment and parking taxes show no significant effect. Simultaneously, all four tax variables significantly influence PAD. The model explains 45.3% of PAD variation, suggesting that optimizing restaurant and hotel tax revenues can strengthen regional financial performance.
The Influence of Brand Image and Taste Quality on Consumer Purchase Interest in MR.Bread Bread at Indomaret Stores ASTC 10-11 Mutia Nadika; Sinta Sulistiani
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.v4i02.605

Abstract

The decline in sales of MR.Bread Bread at Indomaret Alam Sutera Town Centre 10–11 indicates a weakening of consumer purchasing interest, which is suspected to be influenced by brand image and taste quality. This study aims to analyze the influence of brand image and taste quality on consumer purchasing interest. The study used a quantitative approach with a descriptive survey method. The study population was 5,184 consumers with a sample of 98 respondents selected using accidental sampling techniques. Data were collected through a Likert scale questionnaire that had met validity and reliability tests. Data analysis was carried out using SPSS version 26 through descriptive analysis, classical assumption tests, simple and multiple linear regressions, correlation coefficients, coefficients of determination, and t-tests and F-tests. The results showed that brand image and taste quality had a positive and significant effect on purchasing interest, both partially and simultaneously. Taste quality had a greater influence than brand image, while both variables together were able to explain 90.6% of the variation in consumer purchasing interest. This study concluded that improving taste quality supported by strengthening brand image is an effective strategy to increase consumer purchasing interest in MR.Bread Bread, so it can be a basis for developing a company's marketing strategy.
The Influence of Product Quality and Brand Image on Consumer Satisfaction of Suzuki Ertiga Community Members in Surabaya City Dini Permatasari; Is Fadhillah; Rini Novianti
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.v4i02.609

Abstract

The increasingly competitive automotive industry encourages companies to improve product quality and build brand images that can create customer satisfaction. This study aims to analyze the influence of product quality and brand image on customer satisfaction among members of the Suzuki Ertiga community in Surabaya. The study used a quantitative approach with a survey method. The study population was 157 members of the Suzuki Ertiga community in Surabaya, with a sample of 113 respondents determined using purposive sampling techniques and the Slovin formula. Data were collected through a four-point Likert scale questionnaire supported by limited observations and interviews. Data analysis was carried out using descriptive statistics, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination, and t-tests with the help of SPSS version 31. The results showed that product quality and brand image had a positive and significant effect on customer satisfaction, with brand image showing a greater regression coefficient than product quality. The coefficient of determination value of 30% indicates that both variables explain 30% of the variation in customer satisfaction. These findings indicate that product quality and brand image are significantly associated with consumer satisfaction among Suzuki Ertiga community members in Surabaya
Implementation of Budget-Based Business Model Canvas Planning at Bakso Mas Kabul MSME Hermalia Putri Juliana; Marieska Lupikawaty; Kiki Azakia
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.v4i02.610

Abstract

This research is motivated by the limited implementation of master budgeting in MSMEs, resulting in financial planning and operational control not being implemented systematically to support business sustainability. This study aims to develop a master budget integrated with the Business Model Canvas (BMC) as a strategy to support the sustainability of the Bakso Mas Kabul MSME. The study used mixed methods with a Sequential Explanatory Design. The research population was all business management activities of the Bakso Mas Kabul MSME, while the sample included sales data, raw material costs, operational costs, and operating profits for the 2021–2025 period, with the business owner as the main informant. The research instruments were interview guidelines, observation sheets, and documentation. Data analysis was conducted through master budgeting, sales forecasting using the least squares method, and descriptive analysis using the BMC.The results of the study indicate a 2026 sales projection of Rp1,242,338,000, a net profit of Rp279,136,674, and a final cash balance of Rp206,079,156, reflecting a healthy financial condition. The study concluded that the integration of the master budget and BMC can improve the effectiveness of planning, cost control, decision-making, and strengthen the sustainability and governance of MSMEs
The Influence of Tax Knowledge, Tax Sanctions, and Service Quality on Land and Building Tax Compliance in Semarang City Fauzan Akmal Setiawan; Sukristanta
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.v4i02.613

Abstract

Land and Building Tax is one of the sources of regional revenue that supports development, while its realization in Semarang City fluctuated during 2022–2024. This study aims to analyze the influence of tax knowledge, tax sanctions, and service quality on land and building taxpayer compliance in Semarang City. The study uses a quantitative approach with a survey method involving 108 land and building taxpayers who have or regularly pay Land and Building Tax. Data were collected using a five-point Likert scale questionnaire and analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results indicate that tax knowledge, tax sanctions, and service quality each have a positive and significant effect on land and building taxpayer compliance, while the three variables simultaneously have a positive and significant effect. The model has an Adjusted R Square of 75.5%, indicating that the three independent variables explain 75.5% of the variation in taxpayer compliance, while the remaining 24.5% is explained by other factors outside the model. These findings indicate that tax knowledge, tax sanctions, and service quality are associated with land and building taxpayer compliance in Semarang City
Implementation of Servant Leadership in Improving Service Quality in Nutrition Fulfillment Service Units: A Case Study at SPPG Cijunti Shelma Shafiyyah; Nurfarida Apriani; Amanda Ariella Putri; Rasila Nur Safitri; Rafiul Akbar Darmawan; Intan Aliya Latifa; Muhammad Yusuf Arya Moren
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.v4i3.615

Abstract

This study examines the implementation of servant leadership and its relationship with service quality at the Cijunti Nutrition Fulfillment Service Unit (SPPG). Using a qualitative case study approach, the study involved seven groups of informants: the head of partners, head of SPPG, nutritionists, accountants, field assistants, chefs, and volunteer representatives. Data were collected through in-depth interviews, participant observation, and documentation studies and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings show that servant leadership was particularly evident in listening, empathy, healing, non-coercive persuasion, and building a work community, while structured staff development and long-term innovation were less prominent. These practices were associated with maintained service quality across the five SERVQUAL dimensions: tangibles, reliability, responsiveness, assurance, and empathy. However, implementation was constrained by limited structural authority, varying volunteer discipline, limited raw material supplies, menu policy restrictions, and potential operational budget pressures. The study concludes that servant leadership supports service quality but functions within institutional and operational constraints
The Effect of Profitability, Leverage, and Firm Size on Tax Avoidance: A Case Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020 Nicholas Nugroho Tegar Purwanto
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.v4i02.616

Abstract

Tax avoidance is a significant concern because it can reduce state revenue, while companies attempt to optimize their tax burden through tax planning within the legal framework. This study aims to analyze the influence of profitability, leverage, and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. This study uses a quantitative approach with a causal associative method. The study population includes all manufacturing companies listed on the Indonesia Stock Exchange, while a sample of 40 observations was selected using a purposive sampling technique. The research instruments consisted of annual report documentation and financial statements. Data analysis was conducted through descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficients of determination. The results show that profitability, leverage, and company size have negative relationships with Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, with significance values of 0.000, 0.000, and 0.004, respectively. The negative coefficients indicate that increases in these variables are associated with lower CETR, which according to the operational definition used in this study indicates a higher tendency toward tax avoidance. Simultaneously, the three variables significantly explain CETR, with an Adjusted R Square value of 0.501
The Influence of Product Quality and Price on Customer Satisfaction of Jumbo Iced Tea Selling MSMEs in Kedung Baruk Subdistrict, Surabaya City Nizzarul Fiqri; Iswati; Eny Sulistyowati
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.v4i02.618

Abstract

The development of fast food beverage businesses has led to increased competition among MSMEs, so that product quality and price have become important factors in creating customer satisfaction. This study aims to analyze the effect of product quality and price on customer satisfaction in MSMEs selling Jumbo Ice Tea in Kedung Baruk Village, Surabaya City. The study used a quantitative approach with a causal associative research design. The sample consisted of 100 respondents selected using an accidental sampling technique based on the Lemeshow formula. Data were collected through a four-level Likert scale questionnaire and analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficients of determination with the help of SPSS. The results showed that price (X1) and product quality (X2) had positive and significant relationships with customer satisfaction, with significance values of <0.001 for both variables and an Adjusted R Square value of 0.574, indicating that the model explains 57.4% of the variation in customer satisfaction. These findings indicate that price and product quality are statistically associated with customer satisfaction in the studied MSMEs.
Three Deflation Traps in Estimating Poverty-Line Elasticities: Panel Evidence from Indonesia, 2004-2025 Athaillah Farrel Inandra; Gildan Erabbaani Putranto
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.v4i3.620

Abstract

The elasticity of a poverty line with respect to mean living standards is the parameter that distinguishes an absolute poverty line from a weakly relative one in the sense of Ravallion and Chen (2011). This paper shows that three deflation and measurement choices materially distort estimates of that parameter, quantifies each using Indonesian data, and then estimates the parameter itself on a provincial panel. Trap one is the nominal-on-nominal ratio, which recovers a weighted average of the true elasticity and unity and is biased upward whenever inflation is positive. Trap two is deflating a national-accounts aggregate with a consumer price index, which over 2004-2013 implies Indonesian real growth of 88 percent against a national-accounts figure of 48 percent. Trap three is the denominator concept: GDP per capita includes investment, government spending, and net trade, whereas a Cost of Basic Needs line is a consumption bundle. Estimating equation (3) on 390 province-by-area observations for 2013-2019, with province fixed effects and standard errors clustered by province, gives an elasticity of 0.64 (95 percent CI 0.57 to 0.71) in real terms, against 0.85 on the same data in nominal terms, representing trap one reproduced in panel form. The line is therefore weakly relative in Ravallion and Chen's sense, significantly bounded away from both zero and unity. Two further results follow. First, on disjoint windows built from a single BPS series, the elasticity rises from 0.05 (urban) and 0.51 (rural) over 2004-2010 to 1.02 and 1.25 over 2013-2022: Indonesia's poverty line was close to absolute before 2010 and at or beyond the strongly relative boundary afterwards. Second, adding year fixed effects drives the elasticity to zero and statistical insignificance, indicating that the mechanism operates through national annual re-basing rather than through province-specific responsiveness, a localization of the mechanism that the existing literature has not reported

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