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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 Capital Structure Policy and Asset Efficiency on Profitability Performance at PT Mayora Indah Tbk for the 2011-2025 Period Mila Octaviani Putri; Karolina
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.v4i02.769

Abstract

This research is motivated by fluctuations in the profitability performance of PT Mayora Indah Tbk as well as changes in capital structure and asset efficiency during the 2011-2025 period. This study aims to analyze the effect of Debt to Equity Ratio (DER) and Total Asset Turnover (TATO) on Net Profit Margin (NPM), both partially and simultaneously. The study uses a quantitative approach with an associative method. The population and sample are the annual financial statements of PT Mayora Indah Tbk for the 2011-2025 period, with 15 observations. Secondary data were collected through documentation and literature studies, then analyzed using SPSS 25 through descriptive statistics, classical assumption tests, multiple linear regression, correlation, coefficient of determination, as well as t-test and F-test. The results of the study indicate that DER has no significant effect on NPM, TATO has no significant effect on NPM, and DER and TATO simultaneously have no significant effect on NPM. In conclusion, capital structure and asset efficiency have not been the main determinants of PT Mayora Indah Tbk's profitability during the study period.
The Effect of Asset Utilization Efficiency and Debt Level on Financial Performance at PT Gajah Tunggal Tbk for the 2011-2025 Period Fany Yuliyanti; Karolina
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.v4i02.771

Abstract

The financial performance of PT Gajah Tunggal Tbk fluctuated during the 2011-2025 period, especially in the efficiency of asset use, debt levels, and profitability. This study aims to analyze the effect of Total Asset Turnover (TATO) and Debt to Asset Ratio (DAR) on Return on Assets (ROA), both partially and simultaneously. The study uses a quantitative approach with an associative research type. The population and sample consist of the annual financial statements of PT Gajah Tunggal Tbk during 2011-2025, totaling 15 observations. Secondary data were collected through documentation and analyzed using SPSS 25 with descriptive statistics, classical assumption tests, multiple linear regression, correlation, coefficient of determination, t-test, and F-test. The results show that TATO has a positive but insignificant effect on ROA, while DAR has a negative and significant effect. Simultaneously, TATO and DAR have a significant effect on ROA. In conclusion, the debt level is a more determining factor in company profitability than the efficiency of individual asset use
Digital Marketing and Distribution Channel Strategy on Cireng Filled with Gembul in Jagakarsa, South Jakarta Juliana Sari; Iis Noviyanti
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.v4i02.779

Abstract

This research is motivated by the increasing use of digital distribution channels and social media in the development of culinary MSMEs, while Cireng Isi Gembul still faces delivery constraints, limited platform reach, and digital promotion optimization. This study aims to analyze distribution constraints, the effectiveness of distribution channels, and the most effective digital platforms in reaching the target market. The study used a descriptive qualitative approach. Six research informants, consisting of one owner, two employees, and three customers, were selected based on their involvement and experience in business activities. The research instrument was an interview guide with the researcher as the main instrument, supported by observation and documentation. Data were analyzed descriptively qualitatively and used SWOT analysis and source triangulation. The results showed that ShopeeFood, GoFood, and GrabFood were quite effective in supporting distribution, but there were still obstacles in communication, network, service radius, and delivery delays. TikTok was the most effective platform for reaching new consumers, while Instagram functioned as an information medium and a delivery platform as a means of transaction. In conclusion, the SO strategy is most appropriate for optimizing business strengths and opportunities through strengthening digital marketing, product innovation, and expanding distribution.
The Effect of CAR, NPL and NIM on PT Bank Negara Indonesia (Persero) Tbk for the Period 2011–2025 Fani Alfiatun Nisa; Neneng Khoiriah
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.v4i02.781

Abstract

This study aims to examine the effects of the Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Net Interest Margin (NIM) on Return on Assets (ROA) at PT Bank Negara Indonesia (Persero) Tbk during the 2011–2025 period. This study employs a quantitative approach using secondary data. The methodology used includes descriptive statistics and classical assumption tests, followed by multiple linear regression analysis. The results of the analysis indicate that (1) there is no effect of CAR on ROA, as indicated by the calculated T-value (-0.523) and a significance level >0.05. (2) NPL has an effect on ROA, as indicated by the calculated T-value (-4.050) and a significance level < 0.05. (3) There is no effect of NIM on ROA, as indicated by the calculated T-value (2.175) and a significance level > 0.05. (4) There is an effect of CAR, NPL, and NIM on ROA, as indicated by the calculated F-value (9.383) > table F-value (3.587) with a significance level 0,002< 0.05. This indicates that the combined contribution of CAR, NPL, and NIM to ROA is 64%. The remaining 36% is influenced by other variables not included in this study.
The Effect of Asset Utilization Efficiency and Debt Structure on Profitability in Infrastructure Companies Listed on the Indonesia Stock Exchange for the 2019-2025 Period Andika Salsabila Putri Ferdiansyah; Karolina
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.v4i02.783

Abstract

This research aims to analyze the effect of Total Asset Turnover and Debt to Asset Ratio on Return on Assets in infrastructure companies listed on the Indonesia Stock Exchange for the 2019–2025 period. This study uses a causal associative quantitative approach with secondary data from annual financial reports. The population consists of 29 companies, with 6 companies selected through purposive sampling. Data were analyzed using EViews 12 through panel data regression, classical assumption tests, t-tests, F-tests, and coefficient of determination. The results show that Total Asset Turnover has no significant effect on Return on Assets (t = 0.026588; p = 0.9789), while Debt to Asset Ratio has a significant effect on Return on Assets (t = 14.79333; p = 0.0000). Simultaneously, Total Asset Turnover and Debt to Asset Ratio have a significant effect on Return on Assets (F = 105.7494; p = 0.0000). The coefficient of determination (R²) indicates the proportion of variation in Return on Assets explained by the independent variables
Financial Ratio Analysis and Trends to Measure Company Performance at PT Unilever Indonesia Tbk for the Period 2016-2025 Tania Mulia Anastasia; Yeni Widyanti
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.v4i02.785

Abstract

This study aims to analyze the financial performance of PT Unilever Indonesia Tbk over the period 2016–2025 through liquidity, solvency, profitability, and activity ratios using the Trend Index, Trend Least Square, industry standard comparison, and Signaling Theory approaches. The data employed are secondary data in the form of annual financial statements of PT Unilever Indonesia Tbk for the period 2016–2025. This research is classified as quantitative descriptive. The findings indicate that the company's financial performance tends to decline. Liquidity ratios (Current Ratio and Quick Ratio) fluctuate with a downward trend and consistently remain below industry standards, implying that the ability to meet short-term obligations is not optimal. Solvency ratios (Debt to Asset Ratio and Debt to Equity Ratio) exhibit an upward trend and exceed industry standards, indicating high reliance on debt and increasing financial risk. Profitability ratios (Net Profit Margin, Return on Equity, and Return on Assets) fluctuate with a downward trend, reflecting a weakening ability to generate profits from sales, assets, and equity. Activity ratios (Total Asset Turnover and Inventory Turnover) also show a declining trend, where TATO falls below the industry standard in 2025 and ITO consistently remains below the standard, suggesting that asset utilization and inventory management are not yet optimal. Overall, the results of Trend Index and Trend Least Square analyzes reveal a consistent pattern: a decline in liquidity, profitability, and activity, alongside an increase in solvency. From the perspective of Signaling Theory, these findings provide a negative signal to investors, creditors, and potential investors regarding the company's financial condition and prospects.
The Influence of Product Quality, Price, and Promotion on Purchase Decisions at Ayudya Batik Aryu Ramadhani Hiedayat; Ningrum Suryadinata
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.v4i02.788

Abstract

The batik industry faces increasingly fierce market competition, so business actors need to understand the factors that influence consumer purchase decisions. This study aims to analyze the influence of product quality, price, and promotion on purchase decisions at Ayudya Batik, Ambulu District, Jember Regency. This study uses a quantitative approach with an analytical research type and a cross-sectional approach. The study population consisted of 150 consumers who purchased batik products directly at Ayudya Batik from December 2025 to February 2026. A sample of 60 respondents was determined using simple random sampling and the Slovin formula with a 5% error rate. Data were collected through a five-level Likert scale questionnaire and analyzed using validity, reliability, classical assumptions, multiple linear regression, coefficient of determination, F test, and t test. The results showed that product quality and price had a positive and significant effect on purchase decisions, while promotion had a positive but insignificant effect. Simultaneously, all three variables had a significant effect with an Adjusted R Square value of 0.420. The study concluded that product quality and price were important factors in purchase decisions, while promotion still needed to be improved.
Determination of Taxpayer Compliance Intention Of Msmes in the Fisheries Sector: The Role of Tax Understanding and Tax Socialization in Canggu Village, Badas District, Kediri Regency Tharissa Dinta Amalia; Bella Paradita
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.v4i3.805

Abstract

This study aims to analyze the influence of tax understanding and tax socialization on the intention of tax compliance among MSME taxpayers in the fisheries sector in Canggu Village, Badas District, Kediri Regency. This research is motivated by the importance of increasing MSME tax compliance as one of the sources of state revenue and the need to understand the factors that influence compliance intention before actual compliance behavior occurs. This research uses a quantitative method with the SEM-PLS approach. The population consists of all fisheries-sector MSMEs in Canggu Village totaling 150 business units, with a sample of 35 respondents was selected using purposive sampling. Data were collected through a questionnaire with a Likert scale. Theoretically, this study is based on the Theory of Planned Behavior, which states that intention is the main determinant of behavior. This study is expected to contribute to taxation research and provide input for improving the effectiveness of tax socialization.
The Influence of Capital Structure, Profitability, and Asset Growth on Company Value at PT Mayora Indah TBK from 2016 to 2025 in Tangerang Rika Amelia Putri; Ayu Puspa Lestiyadi
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.v4i3.806

Abstract

This study aims to analyze the relationship of Capital Structure, Profitability, and Asset Growth with Firm Value at PT Mayora Indah Tbk in Tangerang for the 2016–2025 period. This quantitative study used saturated sampling of the company's annual financial reports for ten years. Data were analyzed using classical assumption tests, simple and multiple linear regression, correlation analysis, coefficient of determination, and hypothesis testing using t-test and F-test with SPSS version 27. The results show that Capital Structure measured by Debt to Equity Ratio (DER) has a significant relationship with Firm Value (t=2.752; p=0.025), with an individual R² of 48.6%. Profitability measured by Gross Profit Margin (GPM) does not have a significant relationship with Firm Value (t=1.337; p=0.218), with an individual R² of 18.3%. Asset Growth also does not have a significant relationship with Firm Value (t=0.741; p=0.480), with an individual R² of 6.4%. Simultaneously, Capital Structure, Profitability, and Asset Growth have an R² of 57%, but the overall regression model is not statistically significant (F=2.648; p=0.143). Thus, only Capital Structure shows a statistically significant relationship with Firm Value in the individual regression model.
Analysis of Profitability, Solvency, and Activity Ratios on Financial Performance at PT Kalbe Farma Tbk for the 2016-2025 Period Yuda Arnanda Nikola; Kartono
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.v4i3.808

Abstract

The pharmaceutical industry faces dynamic changes in demand, production costs, and resource management that can affect the company's financial performance. This study aims to analyze the financial performance of PT Kalbe Farma Tbk for the period 2016 to 2025 based on profitability, solvency, and activity ratios. The study uses a quantitative approach with a descriptive method. The research population is the financial statements of PT Kalbe Farma Tbk listed on the Indonesia Stock Exchange, while the sample consists of the financial position report and income statement for the period 2016 to 2025. The research instrument is financial report documentation, with data collection techniques through documentation studies and literature studies. Data analysis was carried out using Return on Assets (ROA), Return on Equity (ROE), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Inventory Turnover (ITO), and Receivable Turnover (RTO), then compared with Kasmir industry standards. The results showed an average ROA of 12.77%, ROE of 15.45%, DAR of 17.33%, DER of 21.00%, TATO of 1.12 times, ITO of 3.02 times, and RTO of 13.44 times. In conclusion, the company has a healthy solvency structure and relatively efficient operations, but profitability still needs to be improved

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