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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 89 Documents
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The Role of User Satisfaction in Mediating Transaction Security and Customer Engagement on Loyalty in Using E-Wallet Services (Dana) Shafira Marwah Alfiya; Agus Susanto
Escalate : Economics and Business Journal Vol. 2 No. 01: Behavioral Finance, AI, and the Digital Economy: Pathways to Competitive Advantage
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v2i01.442

Abstract

The rapid growth of digital payment systems has intensified competition among e-wallet providers, making user loyalty a critical challenge. This study examines the role of user satisfaction as a mediating variable in the relationship between transaction security and customer engagement on loyalty toward the DANA e-wallet service. The research was conducted using a quantitative approach, with data collected through questionnaires distributed to DANA users in Sumbawa City. A total of respondents were selected using purposive sampling, and the data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results show that user satisfaction has a positive and significant effect on user loyalty. Transaction security and customer engagement both significantly influence user satisfaction, while their direct effects on loyalty are not fully consistent without the presence of satisfaction. Further analysis confirms that user satisfaction significantly mediates the effect of transaction security and customer engagement on loyalty. These findings indicate that loyalty toward e-wallet services is not formed solely through technical features or interaction intensity, but through users' evaluative experiences that lead to satisfaction. Transaction security creates a sense of trust and comfort, while customer engagement enriches user experience; However, both factors contribute to long-term loyalty only when they result in user satisfaction. This study highlights the strategic importance of prioritizing user satisfaction to transform secure systems and engagement initiatives into sustainable loyalty within digital financial services.
The Influence of Perceived Usefulness, Perceived Ease of Use, and Trust in Dana E-Wallet on Students' Interest in Shopping at MSMEs in Sumbawa Besar Muhammad Najib Rabbani; Wilia Ismiyarti
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.v4i01.443

Abstract

This study aims to analyze the effect of Perceived Usefulness, Perceived Ease of Use, and Trust on students' purchase intention in using the DANA e-wallet for transactions at micro, small, and medium enterprises (MSMEs) in Sumbawa Besar. This research employed a quantitative approach with a total sample of 190 respondents consisting of university students who are DANA e-wallet users in Sumbawa Besar Regency. The sampling technique used was purposive sampling, with criteria limited to students who had previously used the DANA e-wallet for MSME transactions. The results indicate that Perceived Usefulness and Trust have a positive and significant effect on students' purchase intention, while Perceived Ease of Use shows a positive but not statistically significant effect when tested partially. Simultaneously, Perceived Usefulness, Perceived Ease of Use, and Trust have a significant effect on purchase intention toward MSMEs in Sumbawa Besar. These findings suggest that students' purchase intention is more strongly influenced by perceived functional benefits and trust in the digital payment system rather than by ease of use alone. This condition is consistent with the current phenomenon in Sumbawa Besar, where an increasing number of MSMEs and local merchants have adopted QRIS-based payment systems, making e-wallets such as DANA an integral part of students' daily transaction activities.
The Effect of Service Quality on Customer Loyalty through Customer Satisfaction on the DANA Application in Sumbawa City Salsabilla Tusaini Harun; Agus Santoso
Escalate : Economics and Business Journal Vol. 2 No. 01: Behavioral Finance, AI, and the Digital Economy: Pathways to Competitive Advantage
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v2i01.444

Abstract

The rapid development of financial technology has led to an increasing use of digital wallet applications in Indonesia, including DANA as one of the widely used cashless payment platforms. However, the growth in the number of users is not always accompanied by strong customer loyalty, given the intense competition among digital wallet providers offering similar features and promotional strategies. This condition encourages companies to continuously improve service quality in orders to enhance customer satisfaction and maintain long-term customer loyalty.This study aims to analyze the effect of service quality on customer satisfaction and customer loyalty, as well as the role of customer satisfaction as a mediating variable among DANA application users in Sumbawa City. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to DANA users in Sumbawa City using non-probability sampling with a purposive sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach. The results indicate that service quality has a positive and significant effect on customer satisfaction and customer loyalty. However, customer satisfaction does not have a significant effect on customer loyalty and does not mediate the relationship between service quality and customer loyalty. These findings suggest that although service quality can enhance customer satisfaction, such satisfaction is not sufficient to directly foster long-term customer loyalty.
The Influence of Service Quality and Price on Shopeefood Generation Z Customer Satisfaction in Bandung City Melati Rahma Anggraeni; Deni Solihin
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.v4i01.445

Abstract

The rapid growth of online food delivery services like ShopeeFood in Indonesia motivates this study, as service quality and price are crucial for Generation Z customer satisfaction in Bandung City despite complaints about drivers and shipping costs. This explanatory quantitative research targets a population of 659,583 Generation Z users (born 1997-2012), with a sample of 100 respondents selected via Slovin formula and purposive sampling (minimum 3 uses/month). A 5-point Likert questionnaire (valid r>0.1966, reliable α>0.70) was analyzed descriptively, with classical assumption tests, multiple linear regression, and t-F tests using SPSS 27. Results show significant partial effects of service quality (β=0.173, t=11.926, p=0.000) and price (β=0.172, t=8.604, p=0.000), and simultaneous effect (F=106.968, p=0.000, R=0.862), with high satisfaction at 91.83%. In conclusion, service quality and price positively and significantly influence Generation Z ShopeeFood satisfaction both partially and simultaneously; recommendations include enhancing service consistency for loyalty.
The Concept of Industrialization and Structural Transformation in the Economy M. Bagus Septia Budi; Muhammad Yasin
Escalate : Economics and Business Journal Vol. 2 No. 01: Behavioral Finance, AI, and the Digital Economy: Pathways to Competitive Advantage
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v2i01.447

Abstract

Industrialization and structural transformation are the main drivers of Indonesia's economic development, but the challenges of regional inequality and premature deindustrialization hamper inclusive growth. This study aims to analyze the role of technology in industrialization, its impact on socio-economic inequality, and the influence of structural transformation on economic growth. Using a qualitative descriptive approach through a systematic literature review, the population comprised indexed academic sources on Indonesian industrialization, with a purposive sample of 20-30 of the most relevant documents from 2021-2025. Secondary documents were analyzed through content analysis with source triangulation. The results show that technology improves production efficiency and human resource quality but widens inequality due to industrial concentration in Java and the emergence of the informal sector. Structural transformation has been slow, marked by a decline in the manufacturing contribution to GDP since 2013. In conclusion, technology-based inclusive policies are needed for sustainable growth.
Analysis of the Translation of Foreign Entity Financial Statements Based on PSAK 10 at PT Indofood CBP Sukses Makmur Tbk (ICBP) Ali Hasan Mustofa; Mohamad Narandika; Viko Surya Pratama; Zidni ‘Ali; Endang Kartini Panggiarti; Erni Puji Astutik
Escalate : Economics and Business Journal Vol. 2 No. 01: Behavioral Finance, AI, and the Digital Economy: Pathways to Competitive Advantage
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v2i01.449

Abstract

Globalization drives Indonesian firms like PT Indofood CBP Sukses Makmur Tbk (ICBP) to expand abroad, requiring foreign entity financial statement translation for consolidated reporting in IDR, in line with PSAK 10 (IAS 21). This study aims to analyze ICBP's translation practices, exchange rate impacts on financials, and forex risk strategies using a descriptive qualitative case study on ICBP (population); sample from 2023-2024 consolidated statements and notes (secondary data), with documentation review, content/comparative analysis, and numerical simulations. Findings reveal ICBP translates assets/liabilities at closing rates, income at averages, equity at historical rates, routing differences to OCI (2024 gain Rp49 billion vs 2023 loss Rp540 billion); simulations confirm rate shifts affect equity and ratios, with overseas sales at ~31% and natural hedging reducing negative reserves (Rp608 billion in 2024). In conclusion, ICBP complies effectively with standards and manages risks well, but should enhance disclosures and stress testing
The Effect of Return on Assets and Return on Equity on Price to Book Value in Banking Sector Companies Listed on the Indonesia Stock Exchange Komang Cindy Diah Pramesti; Tuti Dharmawati; Sulvariyani Tamburaka
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.v1i03.451

Abstract

This study aims to determine and analyze the effect of Return on Assets (ROA) an Return Equity (ROE) on Price to Book Value (PBV) in the banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This study uses the purposive sampling method to determine the sample, resulting in 16 companies selected from 47 banking sector companies listed on the Indonesia Stock Exchange. The data collection method used is documentation. The data analysis method employed is multiple linear regression analysis using the SPSS V25 software application. The result os this study indicate that : (1) return on Assets affects Price to Book Value; (2) Return on Equity has no effect on Price to Book Value.
Financial Ratio Analysis, in Measuring Financial Performance (Case Study on PT. Bank Central Asia Tbk.) Try Andhini Larasati Sekar Arum; Nitri Mirosea; Yuli Lestari Labangu
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.v1i03.452

Abstract

This study aims to analyze the financial performance of PT Bank Central Asia Tbk (BCA) listed on the Indonesia Stock Exchange during the period 2022–2024 using an analysis of liquidity, solvency, and profitability ratios. Data was collected through documentation methods and analyzed descriptively using financial ratios and banking ratios approaches. The results of the study show that in general, BCA's financial condition is in a healthy state. From the liquidity aspect, the loan to deposit ratio (LDR) shows a stable increase, indicating the bank's ability to distribute funds optimally. In terms of solvency, although the debt to asset ratio (DAR) and debt to equity ratio (DER) decreased, the capital adequacy ratio (CAR) increased, reflecting a stronger capital structure. In terms of profitability, return on equity (ROE) showed an increase, the non-performing loan (NPL) ratio remained stable below 2%, and the operating expense to operating income (BOPO) ratio decreased. These findings reflect good efficiency and financial performance during the period analyzed. This research shows that BCA is able to maintain financial stability and improve performance even in the midst of changing economic dynamics.
Accountants vs. AI: Collaboration or Competition? Widanti Retno Palupi; Rina TjandraKirana DP
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.v1i03.455

Abstract

Background: The development of Artificial Intelligence (AI) in the Industrial Revolution 4.0 and Society 5.0 is transforming the accounting profession through the automation of routine tasks via Robotic Process Automation, sparking debates on whether AI replaces or collaborates with accountants. Objective: To analyze the role of AI in Accounting Information Systems (AIS) as a competitor or partner through a systematic literature review. Type and method: Systematic Literature Review (SLR) based on PRISMA 2020. Population: Scientific articles from Scopus, SINTA, and Google Scholar (2021-2026); sample: 18 purposive articles (41 initial → 18 final). Instrument: Keyword search protocol (AI accounting, human-AI collaboration); analysis: Interactive thematic (reduction, display, verification). Results: 67% of studies support collaboration (AI data handling, strategic accounting) with 60-80% efficiency, 33% indicate competition in administrative tasks. Conclusion: A human-AI hybrid model via the "AI Collaboration" framework is optimal; suggestions for AI curriculum and digital ethics training.

Page 9 of 9 | Total Record : 89

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