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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 130 Documents
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The Effect of Cash Turnover Ratio, Total Asset Turnover, and Debt to Asset Ratio on Return on Assets Siti Marfuah; Fanlia Prima Jaya; Diana; Muhammad Nurdin; Muhammad Darwis Meyandie Nasution
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.5.3.2026.1383

Abstract

This study is motivated by the importance of financial performance analysis in the automotive industry listed on the Indonesia Stock Exchange (IDX), particularly in assessing the effectiveness of asset management, liquidity, and capital structure on company profitability. This study aims to analyze the effect of Cash Turnover Ratio (CTR), Total Assets Turnover Ratio (TATO), and Debt to Asset Ratio (DAR) on the Return on Asset (ROA) of automotive companies listed on the Indonesia Stock Exchange in 2020-2024. The method used is a quantitative approach with multiple linear regression analysis. The sample consists of 9 automotive companies listed on the IDX over a five-year period (2020–2024), using financial statement data as the primary source. The results show that, partially, CTR and DAR have no significant effect on ROA, while TATO has a significant effect on ROA. Simultaneously, CTR, TATO, and DAR significantly affect ROA. The findings indicate that asset utilization efficiency is the key determinant of profitability in automotive companies. These results can serve as a reference for management in improving asset management efficiency and for investors in evaluating company performance.
The Effect of Capital Structure, Liquidity, and Asset Efficiency on Company Value Rina Sumarni; Fanlia Prima Jaya; Diana; Rezti; Arfie Yasrie
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.5.3.2026.1386

Abstract

Increasing economic uncertainty, fluctuations in interest rates, and evolving business dynamics have compelled companies to optimize their financial policies to enhance company value. This study aims to examine the effects of capital structure, liquidity, and asset efficiency on company value. Employing a quantitative approach with a causal-associative research design, this study utilizes secondary data obtained from the company’s annual financial statements covering the period of 2015–2024. The variables examined include capital structure, liquidity, and asset efficiency as independent variables, while company value serves as the dependent variable. Data were analyzed using multiple linear regression with the assistance of SPSS version 25, following a series of classical assumption tests. The findings indicate that capital structure has a significant negative effect on company value, whereas liquidity and asset efficiency have significant positive effects on company value. Furthermore, the three independent variables simultaneously exert a significant influence on company value and collectively explain a substantial proportion of its variation. These results suggest that maintaining an optimal financing structure, preserving adequate liquidity, and improving asset utilization efficiency are essential for enhancing long-term company value and competitiveness.
Transformational Leadership and Work Environment on Employee Performance through Job Satisfaction in the Digital Transformation Joddy Hernady; Brina Mariana; Acep Arna Hikmat; M. Kamal Satria; Rahma Wahdiniwaty; Deden Abdul Wahab Sya’roni
Economic and Business Horizon Vol. 5 No. 4 (2026): July
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.4.2026.1165

Abstract

Rapid digital transformation has increased the need for organizations to effectively manage human resources to sustain employee performance. This study examines the effect of transformational leadership and work environment in enhancing employee performance through job satisfaction as a mediating variable within the context of digital transformation. The research employs a quantitative approach using Partial Least Squares Structural Equation Modeling with data collected from 125 employees in Bandung, West Java. The findings reveal that transformational leadership and work environment have positive and significant effects on job satisfaction and employee performance. Job satisfaction also demonstrates a significant positive influence on employee performance and acts as a partial mediator in the relationships between transformational leadership and employee performance, as well as between work environment and employee performance. These results indicate that effective leadership and a supportive work environment not only directly improve performance but also indirectly enhance it through increased employee satisfaction. From a managerial perspective, the study highlights the importance of integrating human-centered leadership practices and conducive workplace conditions to strengthen organizational performance in the digital era.
The Effect of Renewable Energy, Eco-Efficiency, and Carbon Emission Disclosure on Firm Value Alifa Salsabila Putri; Elysia Intan Nursafa; Christina Dwi Astuti
Economic and Business Horizon Vol. 5 No. 4 (2026): July
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.4.2026.1420

Abstract

Increasing attention is being paid to corporate value, which is influenced not only by financial performance but also by environmental sustainability practices such as renewable energy, eco-efficiency, and carbon emission disclosure. The purpose of this study is to analyze the effect of renewable energy, eco-efficiency, and carbon emission disclosure on corporate value in the basic materials manufacturing sector listed on the Indonesia Stock Exchange for the 2021–2025 period. This study uses a quantitative descriptive-explanatory approach using secondary data from annual reports and sustainability reports. The research sample consisted of 37 companies with 143 observations analyzed using multiple linear regression and classical assumption tests. The results show that renewable energy has no significant effect on corporate value, while eco-efficiency and carbon emission disclosure have a positive and significant effect on corporate value. Simultaneously, all three variables influence corporate value, although their explanatory power is relatively low. The conclusion of this study confirms that certain sustainability aspects, particularly environmental efficiency and emission transparency, play a significant role in improving market perceptions of companies. These findings provide implications for companies, investors, and regulators in strengthening sustainability strategies to sustainably increase corporate value in the future.
Green Accounting, CSR Disclosure, and Profitability on Firm Value: The Moderating Effect of Firm Size in Palm Oil Companies Henri William Dani; Keulana Erwin; Ibnu Austrindanney Sina Azhar
Economic and Business Horizon Vol. 5 No. 4 (2026): July
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.4.2026.1424

Abstract

Growing environmental concerns and stakeholder expectations have encouraged companies to integrate sustainability practices into value creation. This study examines the effect of green accounting, Corporate Social Responsibility (CSR), and profitability on firm value, and investigates the moderating role of firm size in palm oil companies listed on the Indonesia Stock Exchange during 2018–2024. Using a quantitative approach, secondary data were collected from annual reports and financial statements of 15 palm oil companies, resulting in 105 panel observations. Panel data regression and Moderated Regression Analysis (MRA) were employed using EViews. The findings show that green accounting has no significant effect on firm value, whereas CSR disclosure and profitability have significant positive effects. Firm size has no direct effect on firm value but negatively moderates the relationship between green accounting and firm value and positively moderates the relationship between CSR disclosure and firm value. However, it does not moderate the relationship between profitability and firm value. The independent variables significantly affect firm value, highlighting the importance of CSR, sustainability transparency, and financial performance in enhancing long-term market value.
Financial Literacy and Locus of Control on Financial Management among Beneficiaries of the Sumantri Berseri CSR Program Naina Sabrina Ridya; Farida Ratna Dewi; Eka Dasra Viana; Risky Tri Listirta
Economic and Business Horizon Vol. 5 No. 4 (2026): July
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.4.2026.1425

Abstract

The quality of financial management among rural communities remains low, particularly due to limited financial and digital financial literacy amidst the rapid growth of digital financial services. This study aims to analyze the influence of financial literacy, digital financial literacy, and locus of control on the financial management practices of residents. A quantitative approach was employed, utilizing simple random sampling to select 100 respondents. Data were collected via offline questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS software. The results indicate that both financial literacy and digital financial literacy have a positive and significant impact on financial management, whereas locus of control does not have a significant effect. Financial literacy exerts the most dominant influence on enhancing the community’s financial management capabilities. Furthermore, the community’s financial literacy level is classified as “sufficiently literate,” while digital financial literacy falls into the “insufficiently literate” category. The study concludes that improving the quality of community financial management is more effectively achieved by strengthening education on financial and digital financial literacy rather than relying solely on psychological approaches.
The Influence of Discipline Development and the Physical Work Environment on Job Satisfaction Muhammad Nazhif Nashrullah; Khaerul Rizal Abdurahman
Economic and Business Horizon Vol. 5 No. 4 (2026): July
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.4.2026.1436

Abstract

Education plays an important role in improving the quality of human resources, making teachers’ job satisfaction an essential factor in supporting the quality of educational services. This study aimed to analyze the influence of discipline development and physical work environment on teachers’ job satisfaction, both partially and simultaneously. The study employed a quantitative method with an explanatory research approach. The population consisted of all 37 permanent foundation-employed teachers, and total sampling was applied. Data were collected through questionnaires using a semantic differential scale and analyzed using multiple linear regression with IBM SPSS Statistics 27. The findings revealed that discipline development and physical work environment had positive and significant effects on job satisfaction, both partially and simultaneously. In addition, both independent variables explained 72.5% of the variation in job satisfaction. The study concludes that improving discipline development and enhancing the physical work environment can increase teachers’ job satisfaction and support the improvement of educational service quality at the school.
The Effect of Word of Mouth, Service Quality, and Product Completeness on Customer Loyalty Lia Zusnita S; Indah Respati Kusumasari
Economic and Business Horizon Vol. 5 No. 4 (2026): July
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.4.2026.1449

Abstract

The increasing competition among Micro, Small, and Medium Enterprises (MSMEs) requires businesses to develop effective strategies for maintaining customer loyalty. This study aims to examine the effects of word of mouth, service quality, and product completeness on customer loyalty. This research employed a quantitative approach using an explanatory survey method. Data were collected through questionnaires distributed to 120 customers selected using purposive sampling. The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics 27, including classical assumption tests, coefficient of determination, F-test, and t-test. The results indicate that word of mouth, service quality, and product completeness have positive and significant effects on customer loyalty, both partially and simultaneously. Product completeness was identified as the most dominant factor influencing customer loyalty. These findings imply that maintaining product availability, improving service quality, and encouraging positive customer experiences are essential strategies for strengthening customer loyalty. This study contributes to the understanding of loyalty determinants in technical retail MSMEs and provides practical implications for sustainable business development.
Global Research Trends on Creative Industry Competitiveness: A Bibliometric Analysis of Innovation and Sustainability Dimas Ramadan; Agung Utama
Economic and Business Horizon Vol. 5 No. 4 (2026): July
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.4.2026.1451

Abstract

The creative industry has emerged as a strategic driver of economic growth and competitiveness. This study aims to analyze the global development, research patterns, thematic structures, and future directions of studies on creative industry competitiveness through a bibliometric approach. The study employed a bibliometric literature review using publications indexed in the Scopus database, with data analyzed through VOSviewer to examine publication trends, authorship, institutional and country contributions, keyword co-occurrence, and thematic clustering. The findings reveal a substantial increase in scientific publications over time, reflecting growing academic interest in creative industry competitiveness. China and Indonesia emerged as leading contributors, while journal articles dominated the publication types, confirming the maturity of the field. Keyword network analysis identified seven major thematic clusters encompassing strategic management, innovation, sustainability, entrepreneurship, digital transformation, cultural heritage, regional development, and SME competitiveness. These findings indicate that research on creative industry competitiveness has evolved into a multidisciplinary domain characterized by strong interconnections among technological, organizational, and institutional dimensions. The study concludes that future research should adopt more integrated approaches by incorporating emerging themes, such as artificial intelligence, platform ecosystems, green innovation, and the circular economy, to strengthen the sustainable competitiveness of creative industries.
The Effect of Management Information Systems and Business Assistant Mentoring on Performance through Cooperative Governance Dylan Winalda; Sulaeman Rahman Nidar; Sutisna
Economic and Business Horizon Vol. 5 No. 4 (2026): July
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.4.2026.1454

Abstract

The establishment of the Merah Putih Village/Sub-District Cooperative aims to strengthen local economic development through improved governance and sustainable cooperative performance. This study examines the effects of the management information system and business assistant mentoring on cooperative performance, with cooperative governance as a mediating variable. A quantitative explanatory approach was employed using survey data collected from 150 cooperative administrators and members in North Sumatra Province. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that management information systems and business assistant mentoring have positive and significant effects on cooperative governance and cooperative performance. Business assistant mentoring demonstrates the strongest influence on cooperative governance, while cooperative governance significantly enhances cooperative performance and mediates the relationships between management information systems, business assistant mentoring, and performance. These findings indicate that digital systems and managerial mentoring generate greater organizational benefits when integrated with effective governance practices. This study contributes to the cooperative management literature by integrating digital transformation, managerial capacity development, and governance into a unified analytical framework. It provides practical recommendations for policymakers to strengthen cooperative sustainability through coordinated digitalization, continuous mentoring, and governance improvement.

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