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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 Effect of Leverage, Asset Tangibility, and Company Age on Company Value in the Banking Sector Listed on the Indonesia Stock Exchange in 2021-2023 Alek Riza Sembiring; Adrie Putra
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.v4i4.901

Abstract

This study aims to analyze the effect of leverage, asset tangibility, and firm age on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The independent variables in this study are leverage, measured by the Debt to Asset Ratio (DAR); asset tangibility, measured by the ratio of fixed assets to total assets; and firm age, calculated based on the number of years since establishment. The dependent variable is firm value, measured using the Price to Book Value (PBV). The sample consists of 44 banking companies with a total of 132 observations over the 2021–2023 period, selected using purposive sampling. The analytical method employed is multiple linear regression. The F-test results show that leverage, asset tangibility, and firm age simultaneously have a significant effect on firm value. However, the t-test results indicate that only asset tangibility has a significant negative effect on firm value, while leverage and firm age have no significant effect. This research contributes to a deeper understanding of internal factors that influence market perceptions of firm value, particularly in the banking industry.
A Review of the Aspects of Work Stress, Work-Life Balance, and Social Support on Employee Performance at PT. Panca Kharisma Utama Nur Salsalbilah; Nuraeni
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.v4i4.946

Abstract

This study aims to examine the relationships of work stress, work-life balance, and social support with employee performance at PT Panca Kharisma Utama. A quantitative associative approach was employed, involving a population of 208 employees and a sample of 144 respondents selected through probability sampling using the simple random sampling technique. Data were collected using a five-point Likert-scale questionnaire and analyzed using multiple linear regression with SPSS. The results show that work stress has a negative but statistically nonsignificant relationship with employee performance (t = -0.113; p = 0.910). Work-life balance also has a negative but statistically nonsignificant relationship with employee performance (t = -1.894; p = 0.060). In contrast, social support has a positive and statistically significant relationship with employee performance (t = 13.730; p < 0.001). The coefficient of determination (R²) is 0.627, indicating that the three independent variables jointly explain 62.7% of the variation in employee performance. These findings suggest that the company should strengthen workplace social support through effective communication, teamwork, and support from supervisors and coworkers to help improve employee performance.
Structure, Conduct, Performance (Structure Conduct Performance) Analysis of the Palm Oil Industry in Indonesia Fredrik Van Des Rani Siahaan; Friscilia Katharina Harahap; Rachel Putri Medinova; M. Rifat Tanjung
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.v4i4.947

Abstract

This study aims to assess the structure, conduct, and performance of five palm oil companies listed on the Indonesia Stock Exchange (IDX) in 2025 using the Structure–Conduct–Performance (SCP) framework. A descriptive quantitative approach was employed using secondary data from the companies’ 2025 financial statements and annual reports. Market structure was examined through revenue-based market shares, the four-firm concentration ratio (CR4), and the Herfindahl–Hirschman Index (HHI). Company conduct was analyzed descriptively based on business strategies, partnerships, product diversification, and responses to government policies, while financial performance was measured using Net Profit Margin (NPM). The findings indicate substantial variation in profitability among the five companies, with NPM ranging from 5.13% to 34.30%. PT London Sumatra Indonesia Tbk recorded the highest NPM, whereas PT Astra Agro Lestari Tbk recorded the lowest. The descriptive comparison also indicates that higher revenue does not necessarily correspond to higher profitability within the sample. Differences in cost management, operational efficiency, and business diversification may help explain this variation, although their individual effects cannot be established from the available data. Company conduct was characterized by downstream product development, partnerships with independent smallholder farmers, and responses to market conditions and government policies. These findings provide a company-level perspective on the structure, conduct, and financial performance of the five selected firms in 2025. However, the results cannot be generalized to the entire Indonesian palm oil industry because the analysis covers only five listed companies and one observation year
Analysis of the Application of Islamic Economic Principles in the Management of Religious Educational Tourism at Jabal Rahmah and its Impact on the Income of the Jango Village Community, Central Lombok Regency Delia Erma Damayanti; Moh. Huzaini
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.v4i4.962

Abstract

This study examines the application of Islamic economic principles in the management of Jabal Rahmah Religious Educational Tourism in Jango Village, Central Lombok Regency, and explores how these practices are associated with the economic experiences of the local community. Using a descriptive qualitative approach, the study selected informants purposively, including religious figures with knowledge of Islamic economics, local workers, traders, micro, small, and medium-sized enterprise (MSME) participants, rattan craftsmen, and supporting informants familiar with household economic conditions. Data were collected through interviews, direct observation, and documentation and analyzed using the Miles and Huberman interactive model, comprising data reduction, data display, and conclusion drawing. Source and method triangulation were employed to strengthen data credibility. The findings reveal three complementary mechanisms through which Islamic economic principles are reflected in tourism management. First, justice is demonstrated by providing employment and business opportunities based on individual competencies rather than kinship or social status. Second, mas’uliyah ijtima’iyah (social responsibility) is implemented through training, mentoring, product promotion, and assistance in addressing business and employment challenges. Third, maslahah (public benefit) is reflected in community empowerment, job creation, MSME development, and efforts to distribute tourism-related benefits beyond management interests. Participants reported that these practices provided additional income opportunities, supported business continuity, and helped households meet their daily needs. The study’s principal contribution is to show how justice, social responsibility, and public benefit operate together in a specific religious educational tourism setting to support inclusive local economic participation. However, because the study relies on qualitative accounts from a single destination and does not include numerical income comparisons, its findings indicate perceived economic benefits rather than a quantified or causal effect on household income.and improving the welfare of the people of Jango Village.
Factors Influencing Generation Z's Interest in Using E-Commerce Dwiki Tandi Priyanto; Verawati
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.v4i4.967

Abstract

This study examines the relationships of perceived usefulness, perceived trust, user interface, and perceived ease of use with Generation Z’s interest in using e-commerce in Greater Jakarta (Jabodetabek), based on the Technology Acceptance Model (TAM). A quantitative causal design was employed using purposive sampling and an online questionnaire with a six-point Likert scale. Of 566 responses collected, 300 met the eligibility criteria: respondents born between 1997 and 2007, residing in Jabodetabek, and having used e-commerce within the previous three months. Data were analyzed using multiple linear regression in IBM SPSS Statistics version 32. All measurement items were valid, with correlation coefficients ranging from 0.620 to 0.927, and reliable, with Cronbach’s alpha values of 0.728 to 0.851. The results indicate that perceived usefulness (B = 0.256, p < 0.001), perceived trust (B = 0.149, p = 0.005), user interface (B = 0.510, p < 0.001), and perceived ease of use (B = 0.296, p < 0.001) each have a positive and statistically significant relationship with interest in using e-commerce. The four variables are also jointly significant (F = 217.729, p < 0.001). The model has an R² of 0.747 and an adjusted R² of 0.744, indicating that the predictors explain 74.4% of the variation in interest after adjustment for the number of predictors. These findings suggest that e-commerce platforms should improve perceived usefulness, transaction security, interface quality, and ease of use to strengthen Generation Z’s interest in using their services.
The Effect of Subjective Norms, Tax Fairness, Religiosity and Self-Efficacy on Individual Taxpayer Compliance Albertus Winahyu Galih Putranto; Hendro Lukman
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.v4i4.969

Abstract

Low individual taxpayer compliance remains a challenge to achieving tax revenue targets in Indonesia, while previous studies have reported inconsistent findings regarding its determinants. This study examined the relationships of subjective norms, tax fairness, religiosity, and self-efficacy with individual taxpayer compliance within the framework of the Theory of Planned Behavior. A quantitative explanatory survey was conducted using primary data collected through an online questionnaire from February to April 2026. The sample consisted of 180 individual taxpayers residing in Greater Jakarta (Jabodetabek), selected through convenience sampling and snowball sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results showed that subjective norms (β = 0.154, p = 0.024), tax fairness (β = 0.256, p < 0.001), and self-efficacy (β = 0.314, p < 0.001) had positive and statistically significant relationships with individual taxpayer compliance. In contrast, religiosity had a positive but statistically insignificant relationship (β = 0.047, p = 0.255). The model explained 36.4% of the variance in taxpayer compliance (R² = 0.364; adjusted R² = 0.350). These findings highlight the relevance of social support, perceived tax fairness, and taxpayers’ confidence in fulfilling their tax obligations.
Internal Control Effectiveness, Compensation Suitability, Information Asymmetry, and Management Morality impact to Unethical Behavior on Accounting Fraud Visensius Jericho Brian Aditama; Hendro Lukman
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.v4i4.971

Abstract

Accounting fraud can undermine organizational accountability, making organizational controls and ethical factors important to examine together. This study examined the relationship of internal control effectiveness, compensation suitability, information asymmetry, and management morality with a combined construct of unethical behavior and accounting fraud tendency. A quantitative, non-experimental survey design was used. The target population consists of workers aged 18 to 60 living in Indonesia; 110 respondents were recruited through convenience and snowball sampling. Data were collected using a closed-ended five-point Likert questionnaire via Google Forms and analyzed with descriptive statistics and Partial Least Squares Structural Equation Modeling. Results showed that internal control effectiveness, compensation suitability, and management morality had significant negative relationships with the dependent construct. Information asymmetry was positively but not significantly related. Findings underscore the relevance of effective internal controls, appropriate compensation, and managerial integrity. Future research should measure unethical behavior and accounting fraud tendencies separately and use a larger, more representative sample.
An Analysis of the Difficulties Faced by Accounting Students in Understanding English-Language Accounting Literature: A Case Study of Regular-Track Accounting Students in Semesters 4 and 6 Alhabsyi Akbar
Escalate : Economics and Business Journal Vol. 3 No. 03 (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.v3i03.986

Abstract

Understanding English-language accounting literature is important for accessing disciplinary knowledge, yet students may encounter linguistic and contextual barriers. This study examined accounting students’ comprehension difficulties, associated factors, and coping strategies at Universitas Kahuripan Kediri. A descriptive qualitative approach was employed. Participants were purposively selected from fourth- and sixth-semester students in the regular accounting program who had completed introductory to intermediate accounting courses and had experience reading English-language accounting texts. Data were collected through interviews, observations, and analysis of syllabi, instructional materials, and accounting texts. Analysis involved data reduction, data display, and conclusion drawing and verification, supported by source and method triangulation. Findings revealed difficulties with technical terminology, academic vocabulary, complex sentence structures, and contextual interpretation. Students also reported low reading confidence and motivation, limited accounting-specific English instruction, and restricted access to relevant literature. Online dictionaries, translation applications, and discussions with peers or lecturers were used to support comprehension, but difficulties persisted. The study concludes that disciplinary reading support should connect language instruction with accounting concepts. Collaboration between accounting and English lecturers, guided reading activities, and improved access to relevant materials are recommended, although their effectiveness requires further investigation.

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