cover
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
ISSN : -     EISSN : 30254213     DOI : https://doi.org/10.61536/escalate
Core Subject : Economy,
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.
Articles 358 Documents
The Influence of Brand Image and Promotion on Purchasing Decisions at the Aiko Kademangan Organic Porridge Outlet, South Tangerang Retno Sawitri
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.v4i02.621

Abstract

This study aims to analyze the relationship between brand image and promotion with purchasing decisions at the Aiko Kademangan Organic Porridge Outlet, South Tangerang, both partially and simultaneously. This study employed a quantitative approach with a survey method. The population consisted of 3,084 consumers, with 100 respondents selected using probability sampling and the Slovin formula. Data were collected through observation, Likert-scale questionnaires, and literature studies, and analyzed using SPSS version 26 through validity, reliability, classical assumption, simple and multiple linear regression, correlation, coefficient of determination, t-test, and F-test. The results indicate that brand image and promotion are positively and significantly associated with purchasing decisions, both partially and simultaneously. The coefficient of determination (R²) of 0.606 indicates that 60.6% of the variation in purchasing decisions is explained by brand image and promotion, while the remaining 39.4% is explained by factors outside the model. These findings indicate that brand image and promotion are associated with purchasing decisions at the Aiko Kademangan Organic Porridge Outlet
Preparation of Financial Statements Based on SAK EMKM for the Banjar-Style Grilled Fish and Chicken MSME in Palembang Adinda Saputri; Neneng Miskiyah; Rizal Afif Abdullah Napitupulu
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.v4i02.626

Abstract

This study was conducted to analyze simple financial recording and financial reporting based on the Indonesian Accounting Standards (SAK) for Small and Medium Enterprises (SMEs) selling Banjarese Grilled Chicken and Fish in Palembang. This study employed a descriptive qualitative method, complemented by observation, interviews, and documentation. The data collected included sales transactions, raw material purchases, operational costs, and business assets for the period from January to December 2025. The results showed that before the implementation of SAK for Small and Medium Enterprises (SMEs), MSMEs merely recorded income and expenses and did not produce standardized financial reports. After the implementation of accounting standards, MSMEs successfully prepared financial position, profit and loss statements, and CALK reports based on SAK for Small and Medium Enterprises (SMEs). This can provide systematic and understandable financial information, thus serving as a benchmark for assessing financial performance and supporting business decision-making. The results revealed that preparing financial reports in accordance with SAK for Small and Medium Enterprises (SMEs) can improve the quality of financial reports and help business owners manage their business finances more effectively.
The Influence of Work Environment and Work Ability on Employee Performance at Bank BJB Palembang Branch Primeliantari Gusti Sasono Putri; Paisal; Yesita Astarina
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.v4i02.627

Abstract

Employee performance is an important factor in maintaining service quality and the success of banking operations. The work environment conditions that are not fully conducive and differences in employee work abilities are suspected to affect performance achievement at PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk Palembang Branch Office. This study aims to analyze the influence of the work environment and work abilities on employee performance, both partially and simultaneously. The study uses a quantitative approach with an associative method. The study population amounted to 60 employees and all were sampled using a saturated sampling technique. Data were collected through questionnaires, interviews, documentation, and literature studies. Data analysis includes validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination. The results of the study indicate that the work environment has a positive and significant effect on employee performance with a significance value of 0.007, while work abilities also have a positive and significant effect with a significance value of 0.001. Simultaneously, both variables have a significant effect on employee performance with a significance value of 0.000 and are able to explain 49.7% of the variation in employee performance. This study concludes that improving the quality of the work environment and work skills simultaneously is an important strategy to improve employee performance at Bank BJB Palembang Branch Office
The Effect of Promotions, Service Quality, and Financing Procedures on Customers’ Decisions to Take Out a BRI Simpang Pebem KUR Loan Yurika Sari; Afrizawati; Heni Yuvita
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.v4i3.628

Abstract

This research is motivated by the suboptimal realization of People's Business Credit (KUR) distribution at PT Bank BRI Simpang Pebem Unit despite the continued increase in distribution targets. The study aims to analyze the influence of promotions, service quality, and financing procedures on MSME customer decisions in taking People's Business Credit (KUR), both partially and simultaneously. The study used a quantitative approach with a descriptive design. The study population was 552 MSME customers receiving KUR for the 2021–2025 period, with a sample of 85 respondents determined using the Slovin formula and accidental sampling techniques. Data were collected through Likert-scale questionnaires, interviews, documentation, and literature studies. Data analysis was carried out using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination. The results showed that promotions, service quality, and financing procedures each had a positive and significant effect on customer decisions. Simultaneously, all three variables also had a significant effect with an Adjusted R Square value of 0.433, indicating the model's ability to explain 43.3% of the variation in customer decisions. This study concludes that increasing the effectiveness of promotions, service quality, and ease of financing procedures are important factors in increasing the decision of MSME customers to utilize the People's Business Credit facility at PT Bank BRI Simpang Pebem Unit.
The Influence of Capital Expenditure, Company Size, and Operational Efficiency on Company Value at PT Multi Indocitra Tbk for the Period 2015-2025 Awaliyah Hanin Fadhilah; Yeti Kusmawati
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.v4i02.629

Abstract

This study aims to determine the Effect of Capital Expenditure (CAPEX), Company Size (Firm Size), and Operational Efficiency (TATO) on Company Value (PBV) at PT Multi Indocitra Tbk for the 2015-2025 Period. This research method uses a quantitative method with a causal associative approach. The analytical methods used are descriptive statistical analysis tests, classical assumption tests, multiple linear regression tests, hypothesis tests, correlation coefficient tests, and determination coefficient tests. The results of the study indicate that partially Capital Expenditure (CAPEX) has no significant effect on Company Value (PBV) with a t-count value of |-0.214| < t-table 2.365 and a significance value of 0.837 > 0.05. Company Size (Firm Size) partially has a significant effect on Company Value (PBV) with a t-count value of |-4.163| > t-table 2.365 and a significance value of 0.004 < 0.05. Operational Efficiency (TATO) partially has a significant influence on Company Value (PBV) with a calculated t-value of 5.379 > t-table 2.365 and a significance value of 0.001 < 0.05. Simultaneously, CAPEX, Firm Size, and TATO have a significant influence on Company Value (PBV) with a calculated F-value of 10.961 > F-table 4.35 and a significance value of 0.005 <0.05. The determination coefficient value (Adjusted R Square) of 0.749 indicates that 74.9% of Company Value (PBV) can be explained by the research variables.
Business Development Strategy at Istana Klasik Laundry Mardiana; Hadi Jauhari; Raras Risia Yogasnumurti
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.v4i02.632

Abstract

This research aims to analyze the production, finance, human resources, and marketing conditions of Istana Klasik Laundry and formulate business development strategies using SWOT analysis and Business Model Canvas. The study used a qualitative approach with descriptive methods. Data were collected through observation, interviews, documentation, and supporting questionnaires administered to six respondents consisting of the owner and employees, with purposive sampling used to select informants. Data were analyzed using IFAS, EFAS, SWOT analysis, and Business Model Canvas. The results showed an IFAS score of 2.4343 and an EFAS score of 2.4737, placing Istana Klasik Laundry in Quadrant I, indicating an aggressive strategy position. The findings indicate that the business can utilize its internal strengths and external opportunities by strengthening digital marketing, operational quality, financial management, human resources, and service development. The integration of SWOT analysis and Business Model Canvas provides a structured basis for improving competitiveness, operational efficiency, and business sustainability
The Effect of Service, Workload, and Motivation on Employee Performance at PT Pegadaian Kenten Branch Palembang Yurisa Fadhilah Rizky
Escalate : Economics and Business Journal Vol. 4 No. 01 (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.v4i01.633

Abstract

This study aims to determine and analyze the influence of service, workload, and motivation on employee performance at PT. Pegadaian Kenten Branch Palembang. The research employed a quantitative method. Data were collected from 89 employees of PT. Pegadaian Kenten Branch Palembang using a sampling technique. The research instrument was a Likert-scale questionnaire. The collected data were analyzed using validity and reliability tests, classical assumption tests consisting of normality, multicollinearity, and heteroscedasticity tests, as well as multiple linear regression analysis, correlation coefficient analysis (R), coefficient of determination (R²), F-test, and t-test. The results showed that service, workload, and motivation had a significant effect on employee performance at PT. Pegadaian Kenten Branch Palembang. Simultaneously, service, workload, and motivation had a significant effect on employee performance. Partially, service, workload, and motivation also had a significant effect on employee performance. The implications of this study indicate that the company should improve customer service, manage workload effectively, and enhance employee motivation to support the improvement of employee performance.
The Effect of Capital Structure, Sales Growth, Firm Size, and Operational Efficiency on Financial Performance in Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the Period 2021–2025 Dina Rahayu; Ima Andriyani; Veny Mayasari; Mariyam Zanariah
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.v4i02.634

Abstract

Financial distress is a condition that needs to be detected early because it can increase the risk of delisting and reduce investor confidence. This study aims to analyze the financial distress conditions of raw materials companies at risk of delisting on the Indonesia Stock Exchange and compare the accuracy levels of the Altman Z-Score, Zmijewski, and Springate methods. This study uses a quantitative approach with descriptive methods. The study population consisted of 13 raw materials companies with the potential for delisting, while the sample was determined using a purposive sampling technique, resulting in five companies for the 2020–2024 period. The research data consisted of secondary financial reports collected through documentation techniques and literature studies. Data analysis was performed using the Altman Z-Score, Zmijewski, and Springate models, along with calculations of accuracy and error type. The results show that the three methods produced different financial distress classifications. The average accuracy rates were 80% for Altman Z-Score, 76% for Zmijewski, and 60% for Springate, with corresponding average error rates of 20%, 24%, and 40%. These findings indicate differences in the classification results and accuracy levels among the three methods in assessing financial distress
Financial Distress Analysis of Raw Material Companies at Risk of Delisting on the Indonesia Stock Exchange Lilis Mardiana; 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.v4i02.638

Abstract

Financial distress is a condition that needs to be detected early because it can increase the risk of delisting and reduce investor confidence. Raw materials companies are characterized by high capital requirements, making them more vulnerable to financial stress. This study aims to analyze the financial distress conditions of raw materials companies at risk of delisting on the Indonesia Stock Exchange and compare the accuracy levels of the Altman Z-Score, Zmijewski, and Springate methods. This study uses a quantitative approach with descriptive methods. The study population consisted of 13 raw materials companies with the potential for delisting, while the sample was determined using a purposive sampling technique, resulting in five companies for the 2020-2024 period. The research data consisted of secondary financial reports collected through documentation techniques and literature studies. Data analysis was performed using the Altman Z-Score, Zmijewski, and Springate models, along with calculations of accuracy and error type. The results show that the Altman Z-Score method classified three companies as experiencing financial distress, the Zmijewski method produced a more dynamic classification, while the Springate method identified almost all companies as experiencing financial distress. The research conclusion shows that the Altman Z-Score method has the highest average accuracy rate of 80%, making it the most suitable method for detecting financial distress in raw material sector companies at risk of delisting
The Influence of Workplace Incivility, Abusive Supervision, and Workplace Gossip on Employee Well-Being of Gen Z Employees in Sragen Regency Lola Ainin Arinthowati; Nike Larasati
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.v4i02.639

Abstract

Negative workplace behaviors such as workplace incivility, abusive supervision, and workplace gossip can negatively affect employee well-being, particularly among Generation Z employees. This study aims to analyze the influence of workplace incivility, abusive supervision, and workplace gossip on employee well-being among Generation Z employees in Sragen Regency. This study uses a quantitative approach with a survey method. The sample consisted of 100 Generation Z employees selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using validity and reliability tests, descriptive analysis, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results showed that workplace incivility (p = 0.000), abusive supervision (p = 0.004), and workplace gossip (p = 0.006) were significantly and negatively associated with employee well-being. The regression model was significant (F = 34.326, p = 0.000) and explained 50.2% of the variation in employee well-being (R² = 0.502).