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
Madrasah Principal Management in Improving Student Achievement at MAN 1 Rokan Hulu Wilma Nasution; Hardianto; Ria Karno
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.v4i02.688

Abstract

This study analyzes the role of headmaster management in enhancing student achievement at Madrasah Aliyah Negeri (MAN) 1 Rokan Hulu using the POAC (Planning, Organizing, Actuating, Controlling) management function framework according to George R. Terry. This qualitative research involved four primary informants (the headmaster, the vice principal for curriculum, the vice principal for student affairs, and high-achieving students) with data collection methods including in-depth interviews, observation, and documentation. The results indicate that the headmaster has regularly and in a coordinated manner applied all four management functions. Planning was conducted through needs analysis and setting clear targets (100 medals per year). Organizing involved task distribution according to competence and collaboration with external mentors from universities (ITB, UGM, UI). Implementation was marked by continuous motivation, rewards, and intensive mentoring. Controlling was carried out through routine monitoring and periodic evaluations. Student achievement increased significantly from 161 awards in 2023 to 492 awards in 2026. These findings confirm that effective headmaster management is a determining factor in improving both academic and non-academic student achievements.
The Influence of Social Media Interaction, E-Wom, and Promotional Activities on Customer Satisfaction Sabrina Azahra Sidiq; Amirul Mukminin; Vicky Dwi Ardiansyah; Abdul Aziz; Mukti Ali
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.v4i3.689

Abstract

The development of digital technology encourages culinary business actors to utilize social media interaction, electronic word of mouth (E-WOM), and promotional activities as marketing strategies to increase customer satisfaction. This study aims to analyze the influence of Social Media Interaction, Electronic Word of Mouth, and Promotional Activities on Customer Satisfaction of Bakso Mas Roy in Sidoarjo Regency, both partially and simultaneously. This study uses a quantitative method with purposive sampling involving 100 respondents. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that Social Media Interaction has no significant effect on Customer Satisfaction, while E-WOM and Promotional Activities have a positive and significant effect. The results of H4–H7 indicate that the tested combinations of the independent variables significantly influence Customer Satisfaction. Promotional Activities have the largest effect size based on an f² value of 0.716, categorized as a large effect. The model has an R-Square value of 0.773, indicating that Social Media Interaction, E-WOM, and Promotional Activities explain 77.3% of the variation in Customer Satisfaction. These findings indicate that promotional activities and E-WOM are important factors associated with Customer Satisfaction at Bakso Mas Roy.
The Effect of Net Interest Margin, Loan to Deposit Ratio, and Non-Performing Loans on Profit Growth at PT Bank CIMB Niaga Tbk for the Period 2015-2024 Aditya Fernando Putra; Dijan Mardiati
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.v4i3.690

Abstract

The banking sector plays an important role in maintaining financial stability and supporting economic growth, while profit growth reflects bank performance. This study aims to analyze the effect of Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), and Non-Performing Loan (NPL) on profit growth at PT Bank CIMB Niaga Tbk for the period 2015–2024. This study uses an associative quantitative approach with secondary data from annual financial reports. The sample consists of 10 observation periods. Data were collected through documentation and analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination using SPSS 27. The results show that NIM has a negative and significant effect on profit growth, LDR has no significant effect, and NPL has a positive and significant effect. Simultaneously, NIM, LDR, and NPL have a significant effect on profit growth, with an adjusted R² of 75.4%, indicating that the model explains 75.4% of the variation in profit growth. These findings indicate that NIM and NPL are significant factors associated with profit growth during the study period.
The Influence of Occupational Health and Safety (OHS), Work Environment, and Employee Engagement on Employee Performance at PT. Waskita Karya (Persero) Tbk Bunga Andari; Ima Andriyani; Yunidar Erlina; Syahyuni
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.v4i02.694

Abstract

This study aims to determine the influence of Occupational Health and Safety (OHS), Work Environment, and Employee Engagement on employee performance at PT. Waskita Karya (Persero) Tbk. Data collection was conducted through the distribution of questionnaires. The study employed a probability sampling technique specifically, proportionate stratified random sampling resulting in a sample of 63 employees. Data analysis utilized multiple linear regression, processed using the Statistical Product and Service Solutions (SPSS) software, version 26. The results indicate that OHS, Work Environment, and Employee Engagement simultaneously influence employee performance at PT. Waskita Karya (Persero) Tbk, with a significance level of 0.000 < α (0.05), meaning the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted. The multiple linear regression equation is Y = 22.970 + 0.152X1 + 0.275X2 + 0.200X3. OHS has a partial influence on employee performance (significance 0.041 < α (0.05)); the work environment has a partial influence on employee performance (significance 0.000 < α (0.05)); and employee engagement has a partial influence on employee performance (significance 0.014 < α (0.05).
The Influence of Teamwork and Work Environment on Employee Performance at PT Assems Indo in South Tangerang Gufika Satya; Aprilia Astuti
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.v4i01.696

Abstract

The competitive manufacturing industry demands companies to improve employee performance through teamwork and a supportive work environment. This study aims to analyze the influence of teamwork and the work environment on employee performance at PT ASSEMS INDO in South Tangerang partially and simultaneously. The study uses a quantitative approach with an empirical study method. The population and sample amounted to 76 employees determined through saturated sampling. Data were collected using a Likert scale questionnaire and analyzed with SPSS 26 through instrument testing, classical assumptions, regression, correlation, coefficient of determination, t-test, and F-test. The results show that teamwork has a significant effect on employee performance with t = 11.951 and p < 0.001, while the work environment has a significant effect with t = 5.502 and p < 0.001. Simultaneously, both variables have a significant effect with F = 75.106 and p < 0.001 and R² = 67.3%. In conclusion, increasing teamwork and improving the work environment can support employee performance
Analysis of Internal Control of Cash Receipts of JATA-U Treasury In Based on the COSO Framework at PT ABC Hanny Gita Amalia; Ulfa Puspa Wanti Widodo
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.v4i02.697

Abstract

Cash receipts directly affect a company's financial resources; Therefore, effective internal control is essential to minimize operational errors and fraud. This study aims to analyze the implementation of internal control in the JATA-U Treasury In cash receipt procedure at PT ABC based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. A qualitative descriptive approach was employed, with data collected through observations, interviews, and document analysis. The data were analyzed using the qualitative data analysis model of Miles, Huberman, and Saldana (2014), focusing on the five COSO components: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The findings indicate that the Control Environment component has been implemented effectively through clear segregation of duties, restricted system access, and the absence of overlapping responsibilities. However, the implementation of the remaining four components has not been fully aligned with the COSO framework. Several weaknesses were identified, including delays in data synchronization, data entry errors, inadequate computer facilities, reliance on manual administrative processes, and slow document verification. Therefore, PT ABC should strengthen these components to improve the effectiveness, efficiency, and reliability of its cash receipt procedures in accordance with the COSO framework.
The Influence of Work Life Balance and Work Environment on Employee Performance in Keranggan Subdistrict, South Tangerang Juliana Usniar; Yulies Herni
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.v4i01.699

Abstract

This study aims to analyze the relationship between Work-Life Balance and Work Environment and Employee Performance at the Keranggan Village Office, South Tangerang City. This quantitative study used an associative approach, with 35 employees selected through a saturated sampling technique. Data were collected using questionnaires and analyzed using SPSS version 26, including simple and multiple linear regression and hypothesis testing. The simple regression results showed that Work-Life Balance and Work Environment were each positively and significantly associated with Employee Performance. However, in the multiple regression model, Work-Life Balance was not statistically significant at the 5% level (p = 0.075), while Work Environment was statistically significant (p < 0.001). The simultaneous test showed that both variables jointly had a statistically significant relationship with Employee Performance (F = 46.508, p < 0.001). The coefficient of determination (R² = 0.765) indicates that the model explains 76.5% of the variation in Employee Performance, while the remaining 23.5% is attributable to factors outside the model
Analysis of the Influence of Environment, Social & Governance (ESG), Debt to Asset (DAR), and Return on Asset (ROA) on Stock Returns in Mining Companies Listed on the Indonesia Stock Exchange for the 2020-2024 Period Muhammad Rizky Al Ilham
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.v4i3.701

Abstract

Stock returns in energy and mining companies fluctuate and are influenced by corporate sustainability and financial performance. This study aims to examine the effects of Environmental, Social, and Governance (ESG) Score, Return on Assets (ROA), and Debt to Asset Ratio (DAR) on stock returns of energy and mining companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative approach was employed using secondary data from financial and sustainability reports. The population consisted of 43 companies, with 7 companies selected through purposive sampling. Data were collected through documentation and analyzed using panel data regression with the Common Effect Model (CEM), supported by model selection and classical assumption tests. The results show that ESG has a negative and insignificant effect on stock returns, ROA has a positive and significant effect, and DAR has a positive but insignificant effect. Simultaneously, ESG, ROA, and DAR do not significantly affect stock returns at the 5% level. The conclusion indicates that profitability is more relevant to stock returns than ESG and capital structure within the research model.
The Influence of Asset and Liquidity Management on Financial Performance of Cement Subsector Companies Listed on the Indonesia Stock Exchange Aviandri Shifa Amalia; Wirawan Suryanto
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.v4i01.702

Abstract

This study examines the association of store atmosphere and product completeness with purchasing decisions at Pangjay Fishing Shop in Central Jakarta. A quantitative associative approach was employed, involving 100 respondents selected through non-probability purposive sampling. Data were collected using questionnaires and analyzed using simple and multiple linear regression, correlation analysis, 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), as is product completeness (t = 10.517, p < 0.001). Simultaneously, both variables are significantly associated with purchasing decisions (F = 60.003, p < 0.001). The coefficient of determination (R² = 0.553) indicates that store atmosphere and product completeness jointly explain 55.3% of the variation in purchasing decisions, while the remaining 44.7% is explained by other factors outside the research model. These findings highlight the relevance of store atmosphere and product completeness to purchasing decisions without establishing a causal relationship.
The Influence of Money Supply (M2), Inflation Rate and Exchange Rate on Third Party Funds at PT Bank Danamon Indonesia Tbk for the 2015-2024 Period Sadam Al Agaf; Yeti Kusmawati
Escalate : Economics and Business Journal Vol. 4 No. 4 (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.v4i4.703

Abstract

This study examines the association of money supply (M2), inflation, and exchange rates with Third Party Funds (TPF) at PT Bank Danamon Indonesia Tbk during 2015–2024. Using a quantitative associative approach, the study analyzes secondary annual data from Bank Indonesia, Statistics Indonesia, and the bank’s annual financial reports. Multiple linear regression was performed using SPSS version 27. The results show that M2 is not statistically significant (p = 0.732), while inflation has a negative and statistically significant association with TPF (p = 0.028), and the exchange rate has a positive and statistically significant association (p = 0.030). The overall regression model is statistically significant (p = 0.001). The adjusted coefficient of determination (Adjusted R² = 0.877) indicates that the model accounts for 87.7% of the variation in TPF within the sample. Given the limited number of annual observations, these findings indicate statistical associations rather than causal relationships