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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 166 Documents
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Determinants of MSME Employee Economic Value: Human Resource Accounting and Human Capital Investment through Human Capital Surya Anggraeni Sayitno; Joan Gabriella Palebangan; Revita Dwi Aviani Pagiling; Maiercherinra Daud
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1400

Abstract

Micro, Small, and Medium Enterprises (MSMEs) rely on effective management of human resources to generate greater employee economic value. Human resource accounting and human capital investment provide mechanisms for recognizing, developing, and utilizing employee capabilities, while human capital explains how these practices translate into economic value. This study examines the effects of human resource accounting and human capital investment on employee economic value, with human capital as a mediator. An explanatory quantitative design was applied to 300 MSME employees selected through stratified purposive sampling. Data were collected using structured five-point Likert-scale questionnaires and analyzed using Structural Equation Modeling based on Partial Least Squares with SmartPLS 4.0. The findings show that human resource accounting positively affects human capital and employee economic value, while human capital investment positively affects human capital but does not directly affect employee economic value. Human capital positively affects employee economic value and mediates both relationships. Mediation is weak for human resource accounting and indirect-only with inconsistent effects for human capital investment, highlighting human capital’s role in translating investment into sustainable economic value. These findings imply that MSMEs should prioritize human capital development to maximize the economic value generated from human resource practices and investments.
The Influence of Product Quality and Price Perception on Repurchase Interest with Customer Satisfaction as a Mediating Variable Uci Rohani Nurhasanah; Leni Evangalista Marliani
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1490

Abstract

Intense competition in the food and beverage industry requires brands to maintain repurchase interest by delivering product quality and price value that meet consumer expectations and foster customer satisfaction. This study aims to determine the effect of product quality and price perception on repurchase interest, with customer satisfaction as a mediating variable. This study involved samples and populations with a minimum age of 17 years and above, who had purchased and consumed drinks. The number of respondents in this study was determined to be 77, collected using purposive sampling, which is included in the non-probability sampling category. Data analysis used SPSS 24. The results of the study found that product quality has a significant effect on customer satisfaction, price perception has a significant effect on customer satisfaction, product quality has a significant effect on repurchase interest, price perception has no significant effect on repurchase interest, customer satisfaction plays a mediating role in the influence of product quality on repurchase interest, and customer satisfaction plays a mediating role in the influence of price perception on repurchase interest. These findings provide implications in formulating strategies to improve product quality, price perception, and customer satisfaction to encourage repurchase interest.
Fear of Missing Out and Time Pressure on Post-Purchase Regret: The Mediating Effect of Impulsive Buying in Social Commerce Dwi Febriani; Ernani Hadiyati; Martaleni Martaleni; Yuni Kusuma Arumsari; Fitria Ariyani
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1521

Abstract

The rapid growth of social commerce has transformed purchasing behavior by combining entertainment, social interaction, and online shopping. TikTok Shop is a fast-growing platform where live streaming, flash sales, countdown timers, and personalized recommendations encourage spontaneous purchases, increasing both emotional buying and post-purchase regret. This study investigates the effects of Fear of Missing Out (FoMO) and time pressure on post-purchase regret through the mediating role of impulsive buying among female fashion consumers using TikTok Shop. Guided by Stimulus–Organism–Response (S-O-R) theory, this study positions FoMO and time pressure as stimuli, impulsive buying as the organism, and post-purchase regret as the response. Data were collected from female university students in Malang City who had purchased fashion products on TikTok Shop using a quantitative PLS-SEM approach. The findings show that FoMO and time pressure significantly increase impulsive buying behavior, which in turn leads to higher levels of post-purchase regret. Moreover, impulsive buying significantly mediates the relationships between both antecedent variables and post-purchase regret. These findings extend the application of the S-O-R framework in social commerce and provide practical implications for digital marketers in designing responsible promotional strategies that balance commercial performance with long-term consumer satisfaction.
The Influence of Price Perception and Product Quality on Consumer Repurchase Intention of Fiesta Brand Sausages in Sukabumi City Aliya Yossabira Putri; Faizal Fadhani Sigarlaki
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1522

Abstract

The decline in the Top Brand Index during the 2021–2025 period, which indicates a potential decrease in consumer preference and repurchase interest. The decline highlights the need to identify factors that may influence consumers’ decisions to repurchase the product, particularly price perception and product quality. The purpose of this study is to examine how price perception and product quality affect Sukabumi City consumers’ intentions to make additional purchases. The study used a quantitative methodology, gathering information from 150 customers chosen through purposive selection using questionnaires. To ascertain the separate and combined effects of price perception and product quality on repurchase intention, the gathered data were examined using multiple linear regression with the aid of SPSS. The findings show that repurchase intention is positively and significantly impacted by both price perception and product quality, both partially and simultaneously. These results suggest that consumers’ propensity to make repeat purchases might be boosted by positive price perceptions and consistently great product quality. Therefore, in order to increase repurchase intention and ensure long-term competitiveness, businesses need to maintain competitive pricing while consistently increasing product quality.
The Influence of Functional Value and Symbolic Value on Masstige Fashion Purchase Intention through Consumer Inspiration Salsa Nabila Tania; Abdul Ahmad Hafidh Nurmansyah
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1527

Abstract

The fashion industry has increasingly developed toward masstige products that combine prestige, symbolic value, and affordability. Yet, declining brand performance highlights the need to understand the factors shaping consumers’ purchase intentions. This study aims to examine the effects of functional value and symbolic value on masstige fashion purchase intention and investigate the mediating role of consumer inspiration among Mango women’s workwear consumers in Bandung City. A quantitative approach was employed using a survey of 100 female respondents aged 18–40 selected through purposive sampling. Data were collected using a five-point Likert scale and analyzed through validity and reliability tests, classical assumption tests, multiple linear regression, and the Sobel test using IBM SPSS Statistics 27. The findings show that functional value and symbolic value significantly and positively influence consumer inspiration and masstige fashion purchase intention. Consumer inspiration also positively influences purchase intention. Furthermore, consumer inspiration significantly mediates the effects of functional value and symbolic value on purchase intention. These findings indicate that functional and symbolic benefits influence purchase intention both directly and through consumers’ inspirational psychological responses. The study highlights the importance of combining functional excellence, symbolic meaning, and inspirational marketing strategies in masstige fashion.
Scenario Planning for Knowledge Management Implementation in Improving Employee Performance Yelia Putri Reflina; M. Syamsul Maarif; Arry Ekananta
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1536

Abstract

The Indonesian plastic distribution industry continues to grow, yet Indonesia’s logistics performance index ranking has actually declined from 46th in 2018 to 61st in 2023, requiring plastic distribution companies such as PT. XYZ to manage their organizational knowledge more systematically in order to sustain competitiveness. This study aims to analyze the existing conditions of employee performance and knowledge management implementation, identify the factors influencing employee performance, and design an effective knowledge management implementation scenario to improve employee performance. This study employed a mixed-methods approach involving all 58 employees. Data were analyzed using descriptive statistics, SEM-PLS based on the SECI model (socialization, externalization, combination, internalization), and scenario planning using the TAIDA method. The descriptive analysis results showed that all knowledge management elements and employee performance fell into the moderate-to-high category. The SEM-PLS results showed that only Internalization had a positive effect on employee performance, while socialization, externalization, and combination did not show a significant effect. Based on these findings, the integrated knowledge management scenario is recommended as a knowledge management implementation strategy that comprehensively integrates all four SECI processes to sustainably support the improvement of employee performance.
Bibliometric Analysis of Consumer Purchasing Decisions and Marketing Communication Strategies on E-Commerce Platforms Fuad Krisdiantoro; Tony Wijaya
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1541

Abstract

The rapid growth of e-commerce and digital transformation has changed consumer purchasing behavior and increased the importance of marketing communication strategies in online marketplaces. This study aims to examine the development, dominant themes, and emerging research directions concerning consumer purchasing decisions and marketing communication strategies in e-commerce. A bibliometric analysis was conducted using 158 Scopus-indexed publications. The data were analyzed using VOSviewer to examine publication trends, keyword co-occurrence, overlay patterns, and keyword density. The findings show that publication activity increased substantially after 2022, indicating growing research interest in digital commerce and consumer decision-making. Keyword mapping identified three major clusters: digital marketing and marketing communication, consumer behavior and consumption, and sustainability and consumer satisfaction. Consumer behavior emerged as the central theme, with strong connections to marketing, purchasing, e-commerce, social media, and purchasing decisions. Recent research increasingly emphasizes digital marketing, social media, influencer marketing, green marketing, and consumer decision-making. The findings indicate a shift toward technology-driven and sustainability-oriented marketing research and highlight opportunities for future studies on artificial intelligence, personalization, e-WOM, digital trust, and data privacy.
Research Trends in Social Media Engagement and Consumer Behavior: A Bibliometric Analysis Ditalia Puspita Kusuma; Tony Wijaya; Agung Utama
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1542

Abstract

Digital transformation has intensified the role of social media in shaping consumer engagement and behavior in digital marketing. This study examines how scientific publications have developed, maps the intellectual structure, dominant themes, scientific collaboration networks and emerging trends in the study of social media engagement and consumer behavior. This study uses bibliometric analysis to examine the intellectual structure, research trends, and thematic evolution of social media engagement and consumer behavior in digital marketing. Data from Scopus yielded 88 relevant documents published between 2014 and 2026 after PRISMA screening, which were analysed using VOSviewer for co-occurrence, overlay, and density visualisation. Results reveal a significant growth in the number of publications, especially from 2022 to 2025, indicating an increasing academic interest in digital consumer behavior and social media engagement. The intellectual structure includes five main clusters: consumer behavior and purchase decisions; user engagement and brand interaction; digital marketing strategies; digital marketing communication; and statistical analysis and structural models. They also pointed to new trends like influencer marketing, social commerce, artificial intelligence, machine learning, behavior prediction, and AI-driven engagement. The study assists in mapping conceptual relationships and provides direction for future studies on digital marketing and consumer behavior.
Mapping Research Trends of Live Commerce and Impulse Buying: A Bibliometric Study Lisa Anjarwati; Tony Wijaya; Agung Utama
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1543

Abstract

Live commerce has transformed digital shopping by integrating livestreaming, real-time interaction, and e-commerce transactions, creating increasingly immersive environments that may encourage impulse buying. However, research on the intersection of live commerce and impulse buying remains distributed across behavioral, technological, psychological, social, and experiential perspectives. This study aims to examine the development, conceptual structure, collaboration patterns, and emerging research directions of the literature on live commerce and impulse buying. A quantitative bibliometric analysis was conducted using 108 Scopus-indexed publications published between 2020 and 2026. Data were collected through the TITLE-ABS-KEY search query “live commerce” AND “impulse buying” and analyzed using VOSviewer through co-authorship, keyword co-occurrence, co-citation, and bibliographic coupling analyses. The findings indicate substantial growth in publications, particularly since 2023, with China and other Asian countries contributing prominently to knowledge production. The conceptual structure reveals interconnected themes centered on impulse buying, e-commerce, and live streaming, while newer themes include customer engagement, trust, purchase intention, social interaction, and experiential factors. The study concludes that live commerce research is evolving toward an integrated understanding of impulse buying that combines technological, psychological, social, and experiential perspectives, while broader geographical and theoretical exploration remains necessary.
Mapping the Intellectual Structure of Consumer Experience and Impulse Buying in a Digital Context: A Bibliometric Study Elysa Restu Setia Pratiwi; Tony Wijaya
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1544

Abstract

The rapid expansion of digital technologies has fundamentally transformed consumer behavior, creating new forms of consumer experience while increasing the tendency toward spontaneous and impulse buying.  The present study utilizes a bibliometric approach to explore the intellectual structure, evolution trends, and research orientations for consumer experience and impulse buying in the digital context. The data were obtained from the Scopus database. A total of 203 documents were obtained in the 1997-2026 period. The documents were analyzed by the PRISMA method and visualized using VOSviewer with co-occurrence and bibliographic coupling techniques. The study results show a significant growth phase with a substantial increase in the number of publications. The intellectual framework is divided into three main clusters: consumer behavior, digital technology and consumer experience. Latest research trends (emerging trends) were also found, such as live streaming, social influence and flow experience. This study contributes to the mapping of conceptual relationships in a more extensive manner and provides more integrative direction for the development of future research.

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