cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Said Mansur
Contact Email
email.lifescifi@gmail.com
Phone
-
Journal Mail Official
email.lifescifi@gmail.com
Editorial Address
Gedongkuning St. No. 43, Banguntapan, Bantul, Yogyakarta, Indonesia
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
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 112 Documents
 8   9   10   11   12 
Trust in Social Commerce: A Bibliometric Analysis of Live Endorsement and Social Proof in the TikTok Shop Era Jati, Hafidz Mahkota; Wijaya, Tony; Utama, Agung
Economic and Business Horizon Vol. 5 No. 2 (2026): March
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.2.2026.1121

Abstract

The rapid growth of digital platforms has transformed social commerce into a key channel for online consumer engagement and transactions. This study aims to provide a comprehensive bibliometric review of the evolution of social commerce research, with a focus on trust, live endorsement, and social proof. Through the analysis of 106 Scopus publications (2013-2025) using VOSviewer, this study maps the network of keywords, author collaboration, and joint citations. The results showed that Business (27.9%), Computer Science (24.2%), and Social Sciences (14.6%) were the dominant disciplines. Geographically, Malaysia, China, and the United States are the main contributors. The cluster analysis identified five key themes, including Platform and Adoption, Social Proof, and Quality of Interaction. The study confirms a significant research gap: core topics such as trust and live streaming commerce are identified as still isolated from the main literature networks. These findings provide practical and theoretical implications by highlighting the need for more integrated research frameworks and encouraging practitioners to shift their strategic focus from purchase intention to actual sales conversion.
The Effect of Career Development, Skills, and Job Evaluation on Employee Retention Muhammad Chairul; Rian Andriani; Rinawati Rinawati
Economic and Business Horizon Vol. 5 No. 2 (2026): March
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.2.2026.1102

Abstract

High turnover can disrupt operations, reduce service quality, and increase recruitment and training costs. Therefore, appropriate managerial strategies are essential to improve retention and support optimal healthcare facility operations. The purpose of this study was to determine the influence of career development, skills, and job evaluation on employee retention. This study aimed to examine the influence of career development, skills, and job evaluation on employee retention. A quantitative research approach was employed using a structured questionnaire distributed to 149 employees. Data were analyzed using multiple linear regression with SPSS. The results showed an F-test value of 0.000, meaning that career development, skills, and job evaluation together have a significant influence on employee retention. In addition, the T-test results obtained job evaluation (Sig. 0.000), skills (Sig. 0.000), and career development (Sig. 0.067). It was concluded that there was a significant influence of job evaluation and skills. Meanwhile, career development did not have a significant effect on employee retention. The study implies that hospital management should prioritize continuous training programs, competency enhancement initiatives, and objective performance evaluation systems to strengthen employee retention and maintain the quality and stability of healthcare services.
Capacity Building-Based Human Resource Quality Development Strategy for Primary Clinic Accreditation Cut Irna Rerianta; Rian Andriani; Rizki Adriansyah Rubini
Economic and Business Horizon Vol. 5 No. 3 (2026): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.3.2026.1103

Abstract

Primary Clinics serve as the first line of healthcare delivery, providing basic, promotive, and preventive services to the community. Meeting accreditation standards remains a persistent challenge for these facilities, particularly in the area of human resource quality. This study aimed to analyze the quality of human resources, identify supporting and inhibiting factors, and formulate a capacity-building-based human resource development strategy at Klinik Pratama Serambi Mojokerto, a relatively new primary clinic in Mojokerto Regency, East Java. A qualitative case study was conducted from August to October 2025, using in-depth interviews, direct observation, and document review. Thematic analysis was applied to identify patterns related to human resource quality, barriers, and development strategies. The findings indicate that the clinic has implemented a structured and competency-based human resource management system, covering workload-based planning, selective recruitment, targeted orientation, and continuous training. Strengths include complete staff qualifications, well-organized administration, and strong management commitment. Remaining gaps involve limited support staff, incomplete performance assessments, and undocumented internal audits. These findings suggest that integrating human resource planning, competency development, and systematic evaluation into a unified capacity-building framework can meaningfully support accreditation readiness, even in resource-limited settings. The results offer practical guidance for primary clinic managers and inform policy on accreditation support mechanisms for newly established facilities.
The Effect of Kaizen, Lean Accounting, and Six Sigma on Internal Audit Effectiveness with SBSC as Moderator Helmy Aulia Rachman; Meilenia Rahma Salisa; Fajar Dwi Kuncoro
Economic and Business Horizon Vol. 5 No. 2 (2026): March
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.2.2026.1117

Abstract

This study investigates the effectiveness of internal audit functions in state-owned enterprises particularly in addressing ongoing fraud issues and deficiencies in internal control systems. The primary objective is to empirically evaluate the impact of kaizen, lean accounting, and six sigma on internal audit effectiveness, while incorporating the Sustainability Balanced Scorecard (SBSC) as a moderating variable. The research adopts a quantitative explanatory approach, utilizing purposive sampling to obtain data from 100 employees within State-Owned Enterprises. The analysis is conducted using Moderated Regression Analysis (MRA) with SPSS software. The results indicate that kaizen, lean accounting, and six sigma each exert a positive and statistically significant influence on internal audit effectiveness. Among these approaches, six sigma emerges as the most influential factor, as reflected by its highest coefficient and level of significance. In addition, SBSC is found to significantly enhance the relationships between the independent variables and internal audit effectiveness, underscoring its role in strengthening sustainability-based performance evaluation. The findings highlight that the integration of continuous improvement practices with sustainability-oriented frameworks can enhance the quality and effectiveness of internal audits.
The Influence of Emotional Intelligence and Organizational Commitment on Employee Performance Lira Aulia; Arief Yanto Rukmana
Economic and Business Horizon Vol. 5 No. 3 (2026): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.3.2026.1128

Abstract

Amid increasing demands for accountability and effectiveness in public sector organizations, enhancing factors that drive employee performance has become essential. This study examines the influence of emotional intelligence and organizational commitment on employee performance. A quantitative approach with a descriptive design was adopted, involving all 50 employees as respondents through a total sampling technique. Data were collected using questionnaires and analyzed through multiple linear regression. The findings indicate that emotional intelligence and organizational commitment have a positive and significant effect on employee performance. Simultaneously, both variables also demonstrate a positive and significant combined effect on employee performance. The coefficient of determination (R² = 0.701) shows that these variables explain 70.1% of the variance in performance. These results underscore the importance of strengthening emotional intelligence and organizational commitment to achieve improved employee performance. These findings imply that organizations should prioritize targeted training and internal engagement strategies to enhance employees’ emotional intelligence and strengthen their commitment in order to optimize overall performance.
Economic Value Added and External Financing Needs on Firm Value with Good Corporate Governance in Technology Sector Companies Putu Wahyu Permana Arta; I Made Pradana Adiputra; Ni Kadek Sinarwati
Economic and Business Horizon Vol. 5 No. 3 (2026): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.3.2026.1140

Abstract

Firm value in Indonesia’s technology sector remains fluctuating and unstable despite the sector’s high growth potential. This condition raises questions regarding the role of economic value added, external financing needs, and good corporate governance in influencing firm value. The purpose of this study is to analyze the effect of economic value added and external financing needs on firm value and to examine the moderating role of good corporate governance in technology sector companies listed on the Indonesia Stock Exchange. This research employs a quantitative approach using panel data from 24 companies over the 2021–2024 period. Data analysis is conducted using a random effect model regression with classical assumption tests and moderated regression analysis. The results show that economic value added has a negative and significant effect on firm value, while external financing needs have no significant effect. In addition, good corporate governance does not strengthen the relationship between external financing needs and firm value but weakens the relationship between economic value added and firm value. The conclusion indicates that firm value in the technology sector is more strongly driven by growth expectations and market dynamics rather than traditional financial indicators and corporate governance mechanisms.
The Effect of Profitability, Leverage, Firm Size, and Liquidity on Firm Value in Indonesia Property Sector Nur Afiqoh Sari; Armizha Rahmatika; Meilenia Rahma Salisa; Lina Nasehatun Nafidah
Economic and Business Horizon Vol. 5 No. 3 (2026): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.3.2026.1157

Abstract

The dynamics of the Indonesian property and real estate sector, which is highly influenced by macroeconomic conditions, particularly during the 2019–2024 period, covering the COVID-19 pandemic and the subsequent economic recovery phase. The objective of this study is to examine the effects of profitability, leverage policy, firm size, and liquidity on firm value. A quantitative approach is employed using multiple linear regression analysis based on secondary data obtained from Osiris and annual financial reports of companies listed on the Indonesia Stock Exchange (IDX), with a total of 180 observations. The results indicate that profitability has no significant effect on firm value, leverage has a positive and significant effect, while firm size and liquidity have significant negative effects on firm value. These findings suggest that investors place greater emphasis on capital structure and operational efficiency rather than short-term profitability in valuing property firms. In conclusion, firm value in this sector is more strongly influenced by leverage signaling and asset utilization efficiency than by net income performance. The implications of this study are that corporate managers should optimize financing strategies and asset management efficiency, while investors are encouraged to pay closer attention to capital structure and operational efficiency in making investment decisions.
The Effect of Capital Structure, Financial Performance, and Public Ownership on Firm Value Zatalina Warda Maulida; Santi Novita
Economic and Business Horizon Vol. 5 No. 3 (2026): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.3.2026.1161

Abstract

Firm value is an important indicator for investors in assessing a company’s financial condition and future prospects. This study aims to analyze the influence of capital structure, financial performance, and public ownership on firm value in state-owned enterprises listed on the Indonesia Stock Exchange for the 2021–2023 period. Multiple linear regression analysis is used in this quantitative study. The yearly financial reports of the companies provided the secondary data that was employed. A purposive sampling strategy based on specific criteria was used to determine the study sample, yielding 51 research observations. The results show that capital structure and financial performance have a positive and significant effect on firm value, indicating that efficient debt management and higher profitability can enhance investor perceptions and increase market value. In contrast, public ownership has a negative and significant effect on firm value, suggesting that a highly dispersed ownership structure may reduce monitoring effectiveness and negatively affect market perceptions. The implications of this study emphasize the importance of optimal capital structure management, sustainable financial performance improvement, and strategic share ownership structure to maintain and enhance long-term firm value.
The Effect of ESG Disclosure and Ownership Structure on Firm Value: The Moderating Effect of Profitability Annisa Rizki Pratiwi; Abdillah Arif Nasution; Keulana Erwin
Economic and Business Horizon Vol. 5 No. 3 (2026): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.3.2026.1173

Abstract

This research is important to understand the factors that influence firm value in the manufacturing sector. This study aims to analyze the effect of ESG disclosure and ownership structure, which includes managerial ownership, institutional ownership, and foreign ownership, on firm value, with profitability as a moderating variable in manufacturing companies in the chemical and pharmaceutical subsectors listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative panel data regression approach with 10 chemical and pharmaceutical manufacturing firms listed on the IDX (2020–2024), analyzed using EViews 13. The results show that ESG disclosure has a negative and significant effect on firm value in manufacturing companies in the chemical and pharmaceutical subsectors listed on the IDX. Meanwhile, managerial ownership has a positive but insignificant effect on firm value. Institutional ownership shows a negative and insignificant effect on firm value, while foreign ownership has a positive but also insignificant effect on firm value. In addition, profitability is found to be unable to moderate the relationship between ESG disclosure, managerial ownership, institutional ownership, and foreign ownership on firm value in manufacturing companies in the chemical and pharmaceutical subsectors listed on the IDX.
Evolution of Customer Satisfaction, Delight, and Retention Drivers in the Service Industry: A Bibliometric Analysis Niken Ayu Rahmawati; Tony Wijaya; Agung Utama
Economic and Business Horizon Vol. 5 No. 3 (2026): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.3.2026.1178

Abstract

Increasing dynamics of the global service industry require a shift in focus from mere customer satisfaction toward deeper emotional engagement and customer experience to sustain loyalty. The aim of this research is to map the intellectual structure and development of studies related to customer satisfaction, customer experience, and customer delight within the service marketing literature. The method employed is a bibliometric approach based on 271 documents retrieved from the Scopus database, analyzed using VOSviewer through keyword co-occurrence analysis to identify major clusters and research trends. The results reveal five main clusters encompassing cognitive evaluation dimensions, customer experience, emotional and service interaction, brand perception, and long-term relational loyalty. The findings also indicate a paradigm shift toward experience-based and personalization-oriented approaches, with customer experience acting as a key mediating construct between service quality and customer loyalty, while customer delight remains relatively underexplored. In conclusion, the literature reflects a transition from a transactional model to an emotionally driven experience-based model. The implications suggest that service organizations should prioritize strategies focused on creating emotionally engaging experiences to enhance sustainable customer loyalty.

Page 11 of 12 | Total Record : 112

 8   9   10   11   12 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 3 (2026): May Vol. 5 No. 2 (2026): March Vol. 5 No. 1 (2026): January Vol. 4 No. 3 (2025): September Vol. 4 No. 2 (2025): May Vol. 4 No. 1 (2025): January Vol. 3 No. 3 (2024): September Vol. 3 No. 2 (2024): May Vol. 3 No. 1 (2024): January Vol. 2 No. 3 (2023): September Vol. 2 No. 2 (2023): May Vol. 2 No. 1 (2023): January Vol. 1 No. 3 (2022): September Vol. 1 No. 2 (2022): May Vol. 1 No. 1 (2022): January More Issue