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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 Investment Knowledge and Return Expectations on Cryptocurrency Investment Decisions of Surabaya Investors Yohanes Yoanto; Is Fadhillah; Rini Novianti
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.v4i01.672

Abstract

This study examines the relationship between investment knowledge and return expectations and cryptocurrency investment decisions among investors in Surabaya. A quantitative survey was conducted using purposive sampling, involving 120 respondents who had invested in cryptocurrency, were at least 17 years old, and resided in Surabaya. Data were analyzed using SPSS, including multiple linear regression, t-tests, and the coefficient of determination. The results show that investment knowledge has a positive and significant association with cryptocurrency investment decisions, with a regression coefficient of 0.532 (t = 10.271, p < 0.001). Return expectations also have a positive coefficient of 0.110 but are not statistically significant (t = 1.305, p = 0.195). The model's R² of 0.553 indicates that investment knowledge and return expectations jointly explain 55.3% of the variation in cryptocurrency investment decisions, while the remaining 44.7% is associated with factors outside the model. These findings highlight the relevance of investment knowledge in understanding cryptocurrency investment decisions, while the role of return expectations is not statistically supported in this sample
The Influence of Fraud Star on Financial Report Fraud with Audit Quality as a Moderating Variable (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2021 – 2024) Chesylia Ayu Risma; Trinandari Prasetya Nugrahanti
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.v4i01.675

Abstract

Financial statement fraud can undermine the credibility of accounting information and harm stakeholders. This study aims to analyze the association between Fraud Star elements and financial statement fraud, with audit quality as a moderating variable. A quantitative approach was employed using secondary data from financial statements and annual reports of basic materials manufacturing companies listed on the Indonesia Stock Exchange during 2021–2024. Purposive sampling resulted in 41 companies with 164 observations. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics 29. The results indicate that financial targets have a significant positive association with financial statement fraud, whereas nature of industry and rationalization have significant negative associations. Capability and lack of integrity show no significant associations. Regarding moderation, audit quality strengthens the relationship between financial targets and financial statement fraud, while weakening the relationships involving nature of industry and rationalization. However, audit quality does not moderate the relationships involving capability and lack of integrity. These findings provide insights into the relationships between Fraud Star elements, audit quality, and financial statement fraud.
The Influence of Store Atmosphere and Product Completeness on Purchasing Decisions at Pangjay Fishing Shop in Central Jakarta Andhika Nuzula; Putri Nilam Kencana
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.v4i01.677

Abstract

This study examines the relationship of store atmosphere and product completeness with purchasing decisions at Pangjay Fishing Shop in Central Jakarta. Using a quantitative associative approach, data were collected through questionnaires from 100 respondents selected using purposive sampling. Data were analyzed using simple and multiple linear regression, the coefficient of determination, t-tests, and an F-test with SPSS. The results indicate that store atmosphere is positively and significantly associated with purchasing decisions (t = 4.972, p < 0.001), while product completeness also shows a positive and significant association (t = 10.517, p < 0.001). Simultaneously, both variables are significantly associated with purchasing decisions (F = 60.003, p < 0.001), with a coefficient of determination (R²) of 55.3%. These findings indicate that store atmosphere and product completeness jointly explain 55.3% of the variation in purchasing decisions, while the remaining 44.7% is attributable to other factors not examined in this study
The Influence of Debt to Equity Ratio (DER) and Good Corporate Governance on Company Value at PT Gudang Garam TBK for the Period 2015 - 2025 Muhammad Gilang Al Fathir; Yeti Kusmawati
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.v4i3.679

Abstract

This research aims to investigate the impact of the Debt to Equity Ratio (DER) and Good Corporate Governance (proxied by Board of Directors Size) on Firm Value (Tobin's Q) at PT Gudang Garam Tbk. The research design employs a quantitative descriptive and causal associative approach, using time-series historical financial statements over the 2015–2025 period. The data were analyzed using multiple linear regression assisted by IBM SPSS 27. Empirical results prove that, simultaneously, DER and Board of Directors Size significantly influence Firm Value (F-value = 7.802; Sig. = 0.013) with a determination coefficient of 66.1%. However, partial testing reveals an anomaly where the Debt to Equity Ratio has no significant effect (t-value = 1.223; Sig. = 0.256), indicating that the company's market share dominance leads rational investors to discount debt fluctuations. Conversely, Board of Directors Size exhibits a significant negative impact (t-value = -2.500; Sig. = 0.037), where an oversized board configuration is perceived to create bureaucratic inefficiency (Agency Theory).
The Influence of Promotion and Event Marketing on Customer Purchase Interest at Puri Indah Mall, West Jakarta Mochamad Predo Yulian Diezhario; Putri Nilam Kencana
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.v4i01.680

Abstract

This study examines the association of promotion and event marketing with customer purchase intention at Puri Indah Mall, West Jakarta. A quantitative associative approach was employed, involving 97 respondents selected through non-probability purposive sampling. Data were collected using Likert-scale questionnaires and analyzed using multiple linear regression, correlation analysis, t-tests, F-tests, and the coefficient of determination with IBM SPSS. The results show that promotion is positively and significantly associated with purchase intention (β = 0.445, t = 7.167, p < 0.001), while event marketing also shows a positive and significant association (β = 0.192, t = 3.180, p = 0.002). Simultaneously, both variables are significantly associated with purchase intention (F = 30.868, p < 0.001). The coefficient of determination (R² = 0.396) indicates that promotion and event marketing jointly explain 39.6% of the variation in purchase intention, while the remaining 60.4% is explained by other factors outside the model. These findings suggest that promotion and event marketing are relevant factors associated with customer purchase intention at Puri Indah Mall, with promotion showing the larger regression coefficient
The Effect of Product Availability, Store Atmosphere, and Shopping Comfort on Purchase Decisions (A Case Study at SRC Rehan Store at Simpang D) Riska Dewi Rahmawati; Andi Lesmana; Tiara Rochmawati
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.v4i3.681

Abstract

Increasingly intense competition in the retail business requires business owners to understand the factors influencing consumer purchase decisions. SRC Rehan Store faces several issues, including inconsistent product availability, suboptimal store atmosphere, and shopping comfort that still needs improvement. This study aims to determine the effect of product completeness, store atmosphere, and shopping comfort on consumer purchase decisions at SRC Rehan Store. This research employed a quantitative approach involving all customers of SRC Rehan Store as the population. A total of 100 respondents were selected using accidental sampling. Data were collected through interviews, observations, and questionnaires, and then analyzed using multiple linear regression with the assistance of SPSS version 31.0. The results indicate that product completeness, store atmosphere, and shopping comfort each have a positive and significant effect on consumer purchase decisions. Simultaneously, the three independent variables also have a positive and significant effect on purchase decisions, with an explanatory power of 81.9%. It can be concluded that improving product completeness, store atmosphere, and shopping comfort can increase consumer purchase decisions at SRC Rehan Store.
The Influence of Product Quality and Service on Purchasing Decisions at Anna Store in Rokan Hulu Regency Martiana; Nofriser; Triyani Capeg Hadmandho
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.v4i02.684

Abstract

This study aims to analyze and explain the influence of product quality and service on consumer purchasing decisions at Anna Store in Rokan Hulu Regency. This study uses a quantitative approach with a purposive sampling technique. The sample size was determined using the Slovin formula, resulting in 95 respondents. Data were collected through observation and questionnaires distributed to consumers, then analyzed using multiple linear regression to test the effect partially and simultaneously. The results showed that product quality significantly influences purchasing decisions. The better the quality of materials, comfort, durability, and product design, the higher the consumer's tendency to make a purchase with a calculated T value of 7.233 and a significance of 0.000. Service also significantly influences purchasing decisions, especially through a friendly, fast, responsive attitude, and the ability to provide clear product information with a calculated T value of 8.913 and a significance of 0.000. Simultaneously, Product Quality and Service significantly influence Purchasing Decisions with an F value of 42.654 and a significance of 0.000. The coefficient of determination value of 0.481 indicates that these two variables contribute 48.1 percent to the purchasing decision, while the remaining 51.9 percent is influenced by other variables. This finding indicates that purchasing decisions are influenced by a combination of good product quality and satisfactory service, in addition to other factors outside the research variables
Analysis of Factors Causing Differences in BPJS Health Claims for Inpatient Care Widya Sekar Pratiwi; Dewi Uswatun Khasanah
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.v4i3.685

Abstract

Background: Differences in BPJS Health claims refer to discrepancies between actual hospital service costs and reimbursement based on INA-CBGs tariffs, which may affect hospital financial performance. Several factors, including human resources, work methods, information systems, document completeness, and financing, are associated with these discrepancies. Objective: This study aimed to analyze the relationship between the 5M factors (Man, Method, Machine, Material, and Money) and BPJS Health claim discrepancies in inpatient services at Ja'far Medika General Hospital, Karanganyar. Methods: This quantitative study used a cross-sectional design with a correlational analytical approach. The sample consisted of 60 respondents, representing the entire population, selected using total sampling. Data were collected using questionnaires and document checklists and analyzed using univariate analysis and Kendall's Tau-b correlation test. Results: The Man (τ=0.810), Material (τ=0.786), Method (τ=0.776), Machine (τ=0.774), and Money (τ=0.714) factors showed positive and statistically significant relationships with BPJS Health claim discrepancies (p=0.000). Conclusion: All 5M factors were significantly associated with BPJS Health claim discrepancies in inpatient services, with the Man factor showing the strongest relationship.
The Influence of Digital Marketing and Service Quality on Sales Increase at Seblak Aga Food in DK2 Skpa Rambah Samo Rahmawati; Nofriser; Triyani Capeq Hadmandho
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

Abstract

This research is motivated by the competition in the culinary business and the suboptimal use of digital marketing and service quality at Seblak Aga Food in DK2 SKPA, Rambah Samo. This study aims to analyze the influence of digital marketing and service quality on increasing sales, both partially and simultaneously. The study uses an associative quantitative approach. The study population was 3,960 customers, with a sample of 98 respondents determined using purposive sampling and the Slovin formula. The research instrument was a Likert scale questionnaire 1 to 5, while the data were analyzed using SPSS through validity tests, reliability, classical assumptions, multiple linear regression, t-test, F-test, and coefficient of determination. The results showed that digital marketing had a positive and significant effect on increasing sales with a calculated t value of 4.521 and a significance of 0.001. Service quality also had a positive and significant effect with a calculated t value of 6.849 and a significance of 0.001. Simultaneously, both variables had a significant effect with a calculated F value of 26.040 and a significance of 0.001. In conclusion, digital marketing and service quality are factors that play a role in increasing sales, with service quality showing a more dominant influence
The Influence of Social Media, Digital Marketing, and Customer Management Systems on Purchasing Decisions at PT Primafood International Septa Oktarina; Ima Andriyani; Veny Mayasari; Yuni Adinda
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.v4i02.687

Abstract

The development of digital technology has transformed marketing strategies and consumer behavior, making social media, digital marketing, and customer management systems important factors in increasing purchasing decisions. This study aims to analyze the influence of social media, digital marketing, and customer management systems on purchasing decisions at PT Primafood International, Prima Fresh Food Tanjung Barangan. This research employed a quantitative approach with a causal associative research design. The population consisted of 900 customers, with a sample of 90 respondents determined using the Slovin formula and selected through simple random sampling. Data were collected through observation, questionnaires, and documentation, and analyzed using multiple linear regression, t-test, F-test, and coefficient of determination. The results indicate that social media, digital marketing, and customer management systems simultaneously have a positive and significant effect on purchasing decisions. Partially, all three variables also have a positive and significant effect on purchasing decisions, with digital marketing showing the most dominant influence. The coefficient of determination was 55.6%, indicating that purchasing decisions can be explained by the three independent variables, while the remaining percentage is influenced by other factors. These findings emphasize the importance of optimizing digital marketing strategies and customer relationship management to improve purchasing decisions.

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