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Economic and Business Horizon
Published by Publindo Akademika
ISSN : -     EISSN : 29632765     DOI : 10.54518/ebh
Core Subject : Economy,
Economics, Econometrics & Finance
Economic and Business Horizon (EBH) is an open access journal that publishes multidisciplinary economic and business research in an inclusive scope and format. It allows academics, scholars, and researchers with different backgrounds to share useful research results in the fields of management, marketing, finance, accounting, banking, information systems, corporate governance, business ethics etc. In addition, they can submit their work in the form of empirical research, theoretical and conceptual ideas, reviews, letters, and applied studies. The journal applies an efficient and objective peer review by considering each submission based on scientific merit and research integrity. This journal aims to make a significant contribution to research and knowledge worldwide through original and high-quality publications.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2025): January" : 5 Documents clear
The Impact of Live Streaming, Free Shipping Vouchers, and Promotions on Purchase Decisions in TikTok Shop Parwati, Dedin; Nurchayati; Hasyim; Mardiyono, Aris
Economic and Business Horizon Vol. 4 No. 1 (2025): January
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.4.1.2025.502

Abstract

In the digital era, social media has played a crucial role in influencing consumer behavior, particularly through the emergence of online shopping platforms such as TikTok Shop. The accessibility of online shopping has expanded to various segments of society, making it essential to understand the factors that influence consumer purchasing decisions on this platform. This study examines the impact of live streaming, free shipping vouchers, and promotions on consumer purchase decisions within the TikTok Shop ecosystem. The research was conducted among undergraduate students from the Faculty of Economics and Business at UNTAG Semarang who actively use the live streaming feature on TikTok Shop. A total of 77 respondents, aged between 20 and 25 years, were selected as the study sample. The data were analyzed using multiple linear regression analysis to determine the significance of each factor. The findings indicate that live streaming, free shipping vouchers, and promotions each significantly and positively impact consumer purchase decisions. The significance test results demonstrate that increased engagement with live streaming directly enhances consumer trust and understanding of the products, leading to higher purchase intentions. Additionally, attractive promotions and free shipping vouchers serve as strong incentives, encouraging consumers to complete transactions. The implications of this study highlight the importance for businesses to leverage live streaming, offer free shipping vouchers, and implement effective promotional strategies. These efforts can enhance purchase decisions among undergraduate students at UNTAG Semarang and foster greater consumer satisfaction and loyalty towards products sold on TikTok Shop.
The Role of Profitability, Leverage, and Corporate Social Responsibility in Corporate Tax Aggressiveness E. Tambunan, Martua; Samaria, Angel
Economic and Business Horizon Vol. 4 No. 1 (2025): January
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.4.1.2025.526

Abstract

This paper investigates the concept of tax aggressiveness and explores its determinants within corporate practices. Tax aggressiveness refers to strategies employed by businesses to reduce their tax liabilities through legal methods (tax avoidance) or illegal methods (tax evasion). While tax planning can reduce financial burdens, excessive tax aggressiveness carries risks such as legal sanctions and reputational damage. The study identifies key determinants influencing tax aggressiveness, including profitability, leverage, company size, and Corporate Social Responsibility (CSR). Profitability allows firms to allocate resources towards tax planning, while leverage enhances opportunities for minimizing tax obligations. The relationship between CSR and tax aggressiveness is crucial, as firms with higher CSR rankings tend to engage in lower tax aggressiveness. This suggests that socially responsible corporations may adopt more ethical tax practices, balancing financial efficiency with public accountability. The findings emphasize the importance of aligning tax strategies with legal and ethical standards to avoid long-term consequences. The paper highlights the significant role of CSR in shaping corporate tax behavior and offers insights into how industries can strategically manage their tax obligations.
Strategic Collaboration and Sustainable Competitive Advantage Capabilities: A Confirmatory Factor Analysis (CFA) Approach Trisandi Rizki, Lutfi; Priyadi, Iwan
Economic and Business Horizon Vol. 4 No. 1 (2025): January
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.4.1.2025.527

Abstract

This study aims to examine and validate the constructs of strategic collaboration capabilities, entrepreneurial leadership capabilities, digital transformation capabilities, strategic agility, and sustainable competitive advantage using Confirmatory Factor Analysis (CFA) within the Structural Equation Modeling (SEM) framework. Strategic collaboration is essential for organizations to foster innovation and adaptability through partnerships, while sustainable competitive advantage reflects a firm's ability to maintain superior performance over time. The research tested five observed indicators for each construct—strategic collaboration capabilities, entrepreneurial leadership capabilities, digital transformation capabilities, strategic agility, and sustainable competitive advantage—to assess factor structure and convergent validity. Results show that all factor loadings exceed the 0.60 threshold, confirming strong convergent validity for each construct. While the model fit indices for strategic collaboration indicate room for improvement, particularly in RMSEA and CMIN/DF, indices such as CFI and TLI fall within acceptable ranges. In contrast, the sustainable competitive advantage construct shows a favorable model fit, with factor loadings ranging from 0.740 to 0.975 and strong fit indices. These findings validate the reliability and construct validity of the examined constructs within the SEM framework.
Exploring The Impact of Promotional Strategies on New Product Success in the FMCG Sector Trihatmoko, R. Agus; Mulyani, Roch
Economic and Business Horizon Vol. 4 No. 1 (2025): January
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.4.1.2025.528

Abstract

This study explores the impact of promotional strategies on the success of new products in the Fast-Moving Consumer Goods (FMCG) sector, with a particular focus on the dynamics between manufacturers, distributors, and wholesalers. As the FMCG market is characterized by intense competition and rapid product cycles, promotional strategies play a critical role in driving consumer demand, shaping brand image, and influencing market share. Despite extensive research on the broader marketing mix, limited attention has been given to the specific influence of promotional tactics on new product success within this sector. This research bridges that gap by analyzing how different promotional approaches, including Above-The-Line (ATL) and Below-The-Line (BTL) strategies, impact both immediate buyer responses and long-term product performance. The findings suggest that promotion not only directly influences product visibility and consumer loyalty but also shapes market competition and pricing strategies. Additionally, the study highlights the interplay between promotional strategies and the competitive environment, providing valuable insights into how marketers can optimize promotional efforts to foster sustainable market growth. By applying a relationship marketing theory framework, this research provides actionable recommendations for FMCG companies to refine their promotional strategies, ensuring both short-term sales success and long-term brand recognition.
The Impact of Financial Information, Non-Financial Information, and Macroeconomic Conditions on IPO Underpricing: Evidence from the Indonesia Stock Exchange Yulfanis Aulia Masrifa, Andyni; Septiana, Era
Economic and Business Horizon Vol. 4 No. 1 (2025): January
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.4.1.2025.529

Abstract

This study aims to determine the effect of financial information, non-financial information, and macroeconomic conditions on the level of underpricing. The research variables used are financial information variables (Return on Assets and Debt to Equity Ratio), non-financial information variables (company size and company age), and macroeconomic conditions variables (inflation and interest rates). This study is a quantitative study using multiple linear regression analysis methods. The population of this study were companies conducting Initial Public Offerings (IPOs) on the Indonesia Stock Exchange (IDX) in 2018-2022, totaling 273 companies and a sample size of 235 companies selected using the purposive sampling method. The results of the study showed several results, including (1) financial information variables (ROA and DER) did not affect the level of underpricing in companies conducting IPOs on the IDX in 2008-2022; (2) non-financial information variables show different results in their influence on the level of underpricing where company size influences the level of underpricing, while company age does not have a significant effect on the level of underpricing; (3) macroeconomic condition variables also show different results in their influence on the level of underpricing where inflation has no effect and interest rates influence underpricing.

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