cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 42 Documents
 1   2   3   4   5 
A SWOT-Based Approach to Smartphone Marketing: Insights from Dunia Cell Surabaya Amalia Putri, Rika; Erma Widiana, Muslichah; Istanti , Enny
Escalate : Economics and Business Journal Vol. 3 No. 02: Strategic Innovation and Governance in Modern Business Systems: Integrating Technolog
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v3i02.278

Abstract

This study analyzes Dunia Cell Surabaya's marketing strategies using a SWOT framework to assess internal and external factors affecting smartphone sales. Employing a qualitative descriptive approach, data were collected through interviews, observation, and documentation, and then analyzed thematically. Results reveal that product diversity, service quality, and employee competence serve as key strengths, while limited digital marketing and high prices are significant weaknesses. Opportunities arise from Indonesia’s stabilizing economy and increasing smartphone adoption, whereas threats include fierce competition and shifting consumer behavior. The SWOT matrix positions Dunia Cell in Quadrant I, indicating a growth-oriented strategy. To sustain competitiveness, the firm should enhance its e-commerce presence, improve pricing strategies, and diversify product offerings. The study contributes to the SME marketing literature by integrating SWOT analysis with insights on digital transformation, offering actionable strategies for retail adaptation in Indonesia’s dynamic smartphone market.
Generative AI and the Future of Cash Flow Forecasting: Bridging Accuracy and Governance in Public Companies Wahyudi, Zikri; Chaplot, Deepika
Escalate : Economics and Business Journal Vol. 3 No. 02: Strategic Innovation and Governance in Modern Business Systems: Integrating Technolog
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v3i02.303

Abstract

Accurate cash flow forecasting is critical for corporate decision-making, influencing investment strategies, dividend policies, and debt covenant compliance. Traditional statistical models such as ARIMA and accrual-based regressions struggle to capture nonlinear financial dynamics. At the same time, machine learning approaches, including LSTM and GRU, offer improved accuracy but face limitations in interpretability and governance. Against this backdrop, generative artificial intelligence (GenAI) has emerged as a transformative technology, capable of integrating structured and unstructured financial data, generating synthetic time series, and outperforming analysts in earnings prediction. This study conducts a systematic literature review of 55 peer-reviewed studies published between 2018 and 2025, employing PRISMA guidelines and bibliometric analysis. The findings reveal three significant insights: first, empirical research on GenAI in cash flow forecasting remains scarce compared to earnings and liquidity studies; second, evidence suggests significant potential for GenAI to enhance forecast accuracy and scenario-based analysis; and third, regulatory frameworks such as the EU AI Act and ESMA guidance emphasize the need for transparency, accountability, and auditability in AI-driven financial forecasting. The contribution of this study lies in synthesizing the current state of research, identifying a critical gap in the application of GenAI to cash flow forecasting in public companies, and proposing a research agenda that integrates methodological innovation with governance imperatives.
Optimizing Early-Stage Drug Discovery through Project Management: Evaluating the Strategic Value of Early Project Manager Assignments in the Pharmaceutical Sector Sunkara, Sowmya; Desfriana Sari
Escalate : Economics and Business Journal Vol. 3 No. 02: Strategic Innovation and Governance in Modern Business Systems: Integrating Technolog
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v3i02.304

Abstract

The effectiveness of pharmaceutical research and development increasingly relies on aligning scientific innovation with structured operational management. This study examines the strategic impact of assigning project managers (PMs) during the early stages of drug discovery, particularly in the pre-lead optimization (pre-LO) phase. Employing a mixed-methods design that combines semi-structured interviews, document analysis, and quantitative surveys, the research compares key performance indicators between pre-LO and post-lead optimization (post-LO) teams. Quantitative and qualitative findings demonstrate that the absence of dedicated PMs in early discovery results in fragmented communication, unclear role expectations, and weak cross-functional coordination. In contrast, post-LO teams with PM involvement report higher levels of goal alignment, structured decision-making, and operational clarity. Statistical and thematic analyses reveal that PM competencies in communication, facilitation, and strategic alignment are more influential on project success than technical or scientific expertise. The study proposes a conceptual framework emphasizing the early integration of project management practices to enhance collaboration, mitigate risks, and streamline transitions from discovery to development. These insights offer both theoretical contributions to pharmaceutical project governance and practical recommendations for improving R&D productivity through early-phase project leadership.
The Impact of Consumer Co-Creation on Brand Loyalty: A Structural Equation Modeling Approach Ahmed Yassin, Sanaa; Hussein Abdullah, Salman
Escalate : Economics and Business Journal Vol. 3 No. 02: Strategic Innovation and Governance in Modern Business Systems: Integrating Technolog
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v3i02.305

Abstract

This study explores the impact of consumer co-creation on brand perception, satisfaction, and loyalty. Given the growing importance of consumer involvement in shaping brand identities, this research employs Structural Equation Modeling (SEM) to examine the relationships between consumer co-creation activities and brand outcomes. The study focuses on a sample of 100 respondents actively engaged in co-creation with brands in the fashion, technology, and FMCG sectors. The findings reveal that higher levels of consumer co-creation significantly enhance brand perception and satisfaction, which in turn positively influence brand loyalty. Additionally, the study shows that brand perception and satisfaction mediate the relationship between co-creation and loyalty, indicating that co-creation not only strengthens the emotional connection between consumers and brands but also contributes to long-term consumer commitment. This research provides valuable insights for marketers seeking to leverage co-creation as a strategy for building stronger, more loyal customer relationships in an increasingly competitive marketplace.
Assessing Food Safety Challenges in Indonesia’s Free Nutrition Meal Program: Causes and Solutions to Foodborne Illnesses Rajagopal, Ranjini; Rajesh, Kokila
Escalate : Economics and Business Journal Vol. 3 No. 02: Strategic Innovation and Governance in Modern Business Systems: Integrating Technolog
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v3i02.306

Abstract

This study investigates the food safety issues within Indonesia's Free Nutrition Meal (MBG) program, which provides meals to children in schools, and analyzes the causes of foodborne illness outbreaks. A quantitative research methodology was employed, utilizing a cross-sectional survey of schools participating in the MBG program to assess food safety practices, frequency of foodborne illness cases, and other relevant factors. The findings indicate that foodborne illnesses were prevalent, driven by inadequate food safety practices, improper food handling, insufficient training for food handlers, and insufficient food storage and transportation infrastructure. Additionally, the study highlights the role of regulatory oversight by the Indonesian National Food and Drug Agency (BPOM), which faces challenges in enforcing food safety standards at the local level. The study concludes by recommending improvements in food safety training, infrastructure, and regulatory enforcement to ensure the health and safety of children benefiting from the program.
Analyzing Real World Outcomes, Identifying Key Management Challenges, and Uncovering Distinct Patient Subgroups in Amblyopia Treatment Through a Large Scale Retrospective Database Study Talia N. Shoshany; Cahyatih Kumandang
Escalate : Economics and Business Journal Vol. 1 No. 03 (2024): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i03.307

Abstract

This study aims to evaluate real-world outcomes in amblyopia treatment, identify key challenges in long-term management, and characterize distinct patient subgroups using a large retrospective dataset of pediatric patients at a tertiary eye center. A total of 2,044 patients were analyzed using standardized IRIS7 and IRIS50 success criteria. Risk factors for treatment dropout were examined using multivariable logistic regression, and a predictive risk score was developed to estimate the probability of loss to follow-up (LTFU). The findings revealed that 71% and 81% of patients met success under IRIS7 and IRIS50 criteria, respectively. However, 23% were lost to follow-up, with six factors—such as lack of insurance, older age, and prior occlusion—predicting discontinuation. AUC for the LTFU risk calculator was 0.68, indicating moderate predictive ability. Additionally, patients with asymmetric bilateral amblyopia demonstrated comparable improvement with glasses alone versus early occlusion, suggesting a potential revision in treatment protocols. These findings underscore the importance of personalized amblyopia care, predictive follow-up tools, and standardized outcome measures to improve adherence and visual outcomes.
Penerapan Sistem Informasi Manajemen dan Transformasi Digital pada UMKM Chicken Crunchy Roll dalam Meningkatkan Efisiensi Operasional dan Keamanan Data Jelita Jurniarti; Fauzan Yanuardi; Putri Nurlaila Azizah
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.v3i03.331

Abstract

This study aims to provide an example of the application of a Management Information System (MIS) and digital transformation in the Micro, Small, and Medium Enterprise (MSMEs) Chicken Crunchy Roll, which previously operated using manual methods. This effort is intended to improve operational efficiency, data security, and financial information management within the enterprise. The study employs a descriptive qualitative approach through observation and direct interviews with the business owner to obtain an overview of the enterprise’s condition and its MIS implementation. The results indicate that financial recording at Chicken Crunchy Roll MSMEs is still conducted manually and not performed on a regular basis. However, the enterprise has utilized social media, specifically Instagram, as a promotional tool, and adopted QRIS-based digital payments for non-cash transactions. The owner has not yet implemented a point-of-sale (POS) application or cloud computing technology, which limits the business’s ability to manage data efficiently and streamline administrative processes. The implementation of an MIS is considered capable of enhancing operational effectiveness, data protection, and the accuracy of financial reporting. Therefore, it is necessary to develop digital transformation strategies for MSMEs to enable adaptation to technological changes and strengthen their competitive advantage.
Peran Sistem Informasi Berbasis Mobile dalam Peningkatan Efektivitas Operasional dan Pengendalian Manajemen pada UMKM Chicken Crunchy Roll Putri Nur Setyowati; Dionisius Andika Wisnu Pradana; Intan Gita Nuraini
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.v3i03.332

Abstract

Perkembangan teknologi mobile memberikan kontribusi besar dalam transformasi model bisnis pada era digital, terutama bagi UMKM yang membutuhkan efisiensi operasional dan perluasan pasar dengan biaya rendah. Sistem informasi berbasis mobile tidak hanya mendukung pemasaran, tetapi juga memperkuat sistem informasi manajemen melalui penyediaan informasi real-time untuk pengambilan keputusan. Namun, implementasi platform digital seperti layanan pemesanan makanan daring memerlukan strategi manajemen perubahan yang tepat untuk mengatasi resistensi dan keterbatasan kemampuan teknologi pelaku usaha. Penelitian ini menggunakan pendekatan kualitatif studi kasus pada UMKM Chicken Crunchy Roll dengan wawancara dan observasi sebagai metode pengumpulan data. Hasil penelitian menunjukkan bahwa teknologi mobile mampu memperluas jangkauan layanan, meningkatkan transaksi, serta memperbaiki pencatatan penjualan secara digital. Keberhasilan transformasi digital juga ditentukan oleh pendampingan, penyederhanaan prosedur, dan peningkatan motivasi pemilik usaha. Integrasi teknologi mobile dan manajemen perubahan terbukti meningkatkan daya saing serta efektivitas sistem pengendalian manajemen UMKM.
Keamanan Siber pada UMKM Pabrik Tempe Super Bapak Sukadi dalam Meningkatkan Daya Saing di Era Modern Yulia Rasita Dewi; Najma Nur Fadhilah; Dwi Amalia Rachmah
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.v3i03.335

Abstract

Transformasi digital saat ini menjadi kebutuhan yang sangat penting bagi Usaha Mikro, Kecil, dan Menengah (UMKM) untuk dapat bertahan dan berkembang di tengah kemajuan teknologi modern. Penelitian ini menekankan UMKM Tempe sebagai bagian dari industri pangan tradisional yang harus beradaptasi dengan perkembangan digital untuk meningkatkan daya saing dan menjaga keamanan siber. Tujuan dari penelitian ini adalah untuk menganalisis sejauh mana pemanfaatan teknologi digital dan sistem perlindungan data berkontribusi dalam meningkatkan efisiensi operasional serta kepercayaan konsumen terhadap produk tempe. Pendekatan yang digunakan bersifat deskriptif kualitatif dengan metode pengumpulan data melalui observasi langsung dan wawancara dengan pelaku UMKM yang terlibat dalam proses digitalisasi dan keamanan siber. Hasil dari penelitian ini menunjukkan bahwa sebagian besar kegiatan usaha masih dilakukan secara manual dan belum memanfaatkan sistem digital. Kurangnya literasi digital dan lemahnya perlindungan data menjadi kendala utama yang memerlukan perhatian. Oleh karena itu, penerapan transformasi digital yang disertai dengan peningkatan kesadaran terhadap keamanan siber dapat menjadi strategi penting untuk memperkuat daya saing dan memastikan keberlanjutan UMKM Tempe di era global yang berbasis teknologi.
Refleksi Literatur atas Konsolidasi Laporan Keuangan Menurut Sudut Pandang Pernyataan Standar Akuntansi Keuangan (PSAK) Siti Nur Aini; Elvira Fitri Nuraini; Dionisius Andika Wisnu Pradana; Endang Kartini Panggiarti
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.v3i03.340

Abstract

Artikel bertujuan untuk menganalisis dan membandingkan laporan keuangan konsolidasian dari tahun ke tahun berdasarkan ketentuan dan pedoman yang diatur dalam Pernyataan Standar Akuntansi Keuangan (PSAK). Dengan pendekatan literature review, kajian ini menyoroti perubahan penyajian, pengungkapan, serta dampak penerapan PSAK terbaru terhadap konsistensi dan transparansi laporan keuangan entitas. Penerapan PSAK telah membawa kemajuan signifikan terhadap kualitas laporan keuangan konsolidasian di Indonesia. Namun, masih memerlukan penyempurnaan dalam praktik, terutama pada harmonisasi antar PSAK, peningkatan pengendalian internal, serta keseragaman pengungkapan agar laporan keuangan lebih relevan dan transparan.

Page 4 of 5 | Total Record : 42

 1   2   3   4   5 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 03 (2026): Escalate: Economics and Business Journal Vol. 3 No. 02: Strategic Innovation and Governance in Modern Business Systems: Integrating Technolog Vol. 3 No. 01: Intelligent Marketing and Behavioral Insights: Redefining Institutional and Organizat Vol. 2 No. 03: Creative Resilience and Market Innovation: Strategies for Sustainable Business Growth Vol. 1 No. 03 (2024): Escalate: Economics and Business Journal Vol. 2 No. 02: Innovating People and Planet: Redefining Work, Behavior, and Sustainability in the Di Vol. 2 No. 01: Behavioral Finance, AI, and the Digital Economy: Pathways to Competitive Advantage Vol. 1 No. 02: Driving Change and Innovation in the Digital Age Vol. 1 No. 01: Strategic Adaptation for Sustainable Growth