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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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Technology Acceptance Framework for Reuse Intention in Digital Financial Services: Integrating Security, Value, and Trust M Fikri Ksatria Dirgantara
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.5.5.2026.1611

Abstract

Digital financial services have expanded opportunities for convenient and efficient transactions while increasing concerns regarding security, value, and trust. This study aims to develop an integrated conceptual and methodological framework for explaining reuse intention by extending the Technology Acceptance Model (TAM) with perceived security, perceived value, and trust. The study employed a theory-guided conceptual research design through thematic synthesis of established theories and relevant peer-reviewed literature. The proposed framework positions perceived ease of use, perceived usefulness, perceived security, and perceived value as complementary antecedents of reuse intention, while trust functions as a relational mechanism linking users’ evaluations of digital financial services with continued engagement. The framework also incorporates theoretically grounded relationships among antecedent constructs, including the relationship between perceived ease of use and perceived usefulness. Rather than presenting empirical estimates, the study identifies direct and indirect relationships that future empirical research should validate. The framework contributes by extending TAM beyond utilitarian evaluations and integrating technological, security, value, and relational dimensions. Methodologically, it guides construct operationalization, measurement, sampling, and future PLS-SEM testing. Practically, it offers digital financial service providers dimensions to consider in continuance-oriented service development.
Information Technology Utilization and Internal Control on Government Agency Performance: The Moderating Role of Organizational Commitment Widya Putri; Rudy Usman; Masruddin Masruddin; Femilia Zahra
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.5.5.2026.1616

Abstract

This study aims to examine the effects of information technology utilization and internal control on government agency performance and to analyze the moderating role of organizational commitment. This study employed a quantitative approach using an explanatory survey method involving 52 employees. Data were analyzed using WarpPLS to examine the direct and moderating relationships among the research variables. The results indicate that information technology utilization has a significant effect on government agency performance, with a coefficient of 0.250 and a p-value of 0.026. Internal control also has a significant effect on government agency performance, with a coefficient of 0.362 and a p-value of 0.002. Furthermore, organizational commitment significantly moderates the relationship between information technology utilization and performance, with a coefficient of 0.319 and a p-value of 0.006. However, organizational commitment does not moderate the relationship between internal control and performance, as indicated by a coefficient of -0.046 and a p-value of 0.369. The model explains 48.7% of the variation in government agency performance, as indicated by the R-square value of 0.487. These findings emphasize the importance of strengthening technological capability, internal control systems, and organizational commitment to improve public sector performance.
Stock Market Reaction to the 2025 Finance Minister Change: Abnormal Return, Trading Volume, and Frequency in LQ-45 Muhammad Ramzi Faraz; Eka Yulianti
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.5.5.2026.1625

Abstract

The Indonesian capital market is sensitive to political and economic events, particularly changes in key government positions that affect investor expectations. This study aims to analyze the stock market reaction to the announcement of the change of the Minister of Finance of the Republic of Indonesia in 2025, focusing on abnormal returns, trading volume activity, and stock trading frequency. The study examines 45 companies included in the LQ-45 index and listed on the Indonesia Stock Exchange, using an 11-day observation period from T−5 to T+5. Using a quantitative approach, this study analyzed secondary data consisting of daily stock prices, shares outstanding, trading volume, and trading frequency through one-sample and paired-sample t-tests. The results of the one-sample t-test indicate significant abnormal returns during the event period, confirming that the market reacted to the announcement. However, the paired-sample t-test shows no significant differences in abnormal return, trading volume activity, or stock trading frequency between the periods before and after the announcement. These findings indicate that the market reaction was temporary and did not persist after the event. The study contributes empirical evidence that political announcements can generate short-term market reactions, while investors should consider corporate fundamentals and macroeconomic conditions in investment decisions.
The Influence of Perceived E-Service Quality on E-Customer Loyalty through E-Trust and E-Customer Satisfaction among E-Commerce Users Ismanda Dewi Rukmana; 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.5.5.2026.1629

Abstract

The continued growth of e-commerce in Indonesia has intensified competition among platforms. Lazada recorded an access share of 9.09%, below Shopee, TikTok Shop, and Tokopedia. Its Top Brand Index also declined by 5.50 percentage points, from 25.10% in 2024 to 19.60% in 2025, indicating a decline in customer loyalty. This study examines the effect of perceived e-service quality on e-customer loyalty through e-trust and e-customer satisfaction among Lazada users in Bandung. Using a quantitative approach, data were collected through questionnaires from Lazada users who had previously made purchases through the application. Data were analyzed using simple and multiple linear regression and the Sobel test with IBM SPSS Statistics 27. The results show that perceived e-service quality positively and significantly affects e-trust and e-customer satisfaction. E-customer satisfaction significantly enhances e-customer loyalty, whereas e-trust has no significant effect. E-trust does not mediate the relationship between perceived e-service quality and e-customer loyalty, while e-customer satisfaction significantly mediates the relationship. These findings support the S-O-R theory and highlight customer satisfaction as a key mechanism in building e-commerce loyalty.
Analyzing Financial Transparency, IPSAS Compliance, and Accountability in Selected United Nations Entities Muhammad Rizky; Rita Martini; Endah Widyastuti; Zaliah Zaliah; Sri Wahyuni; Yusman Yacob
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.5.5.2026.1630

Abstract

The financial governance of international organizations requires transparent reporting, consistent application of accounting standards, and effective financial accountability because these organizations manage substantial resources from member states and donors. This study aims to assess the level of financial transparency, IPSAS compliance, and financial accountability among selected UN entities during the 2015–2024 period. A quantitative descriptive design and content analysis method were employed using annual financial statements and reports from WHO, UNDP, and UNICEF. Three organizations were purposively selected from 30 international organizations based on the availability of financial statements, IPSAS adoption, complete reporting during the observation period, and relatively stable funding. Data from 30 organization-year observations were assessed using predetermined indicators and analyzed descriptively with EViews 12. The findings show that IPSAS compliance achieved the highest mean score (3.863), followed by financial transparency (3.847) and financial accountability (3.433). Financial transparency and IPSAS compliance were relatively consistent, whereas financial accountability showed greater variation, particularly in audit finding follow-up. The study concludes that strong reporting and accounting practices should be accompanied by more consistent accountability and corrective-action disclosure mechanisms.
The Effects of Green Training and Green Rewards on Green Job Satisfaction through Green Reputation Tannia Dyah Puspita; Muafi Muafi
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.5.5.2026.1631

Abstract

The suboptimal implementation of green training and green reward practices among coffee shop MSMEs in Yogyakarta, which affects the development of green job satisfaction. This study aims to analyze the effects of green training and green reward on green job satisfaction, with green reputation serving as a mediating variable. A quantitative approach was employed using a survey of 125 employees from 16 coffee shop MSMEs in Yogyakarta. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 4.1.1.8. The results show that green training significantly improves green reputation and green job satisfaction, while green reputation also enhances job satisfaction. Green reward has no significant effect on green reputation but directly improves green job satisfaction. Green reputation mediates the effect of green training, but not green reward, indicating that training plays a more strategic role in shaping employees’ perceptions of organizational environmental reputation. Therefore, MSMEs should prioritize sustainable green training programs to strengthen environmental practices and employee job satisfaction. These findings contribute by highlighting green training as a strategic mechanism for integrating environmental sustainability with employee-related outcomes.
The Influence of Consumer Involvement and Electronic Word of Mouth on Purchase Decisions with Consumer Trust as a Mediating Variable Baiq Rosi Nur Safitri; Rini Astuti; Martaleni Martaleni; Yuni Kusuma Arumsari
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.5.5.2026.1634

Abstract

The rapid growth of TikTok Shop has transformed online shopping by integrating social interaction, user-generated content, and purchasing activities within a single platform. However, consumers’ purchase decisions are influenced not only by direct marketing stimuli but also by psychological factors such as trust. This study aims to examine the effects of consumer involvement and Electronic Word of Mouth (e-WOM) on consumer trust and purchase decisions, as well as the mediating role of consumer trust. A quantitative approach was employed using survey data from TikTok Shop users, which were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings demonstrate that consumer involvement and e-WOM have positive and significant effects on consumer trust and purchase decisions. Consumer trust also positively and significantly affects purchase decisions. Furthermore, consumer trust significantly mediates the effects of both consumer involvement and e-WOM on purchase decisions, with the mediation identified as partial. These findings indicate that active consumer engagement and credible digital word-of-mouth can strengthen purchasing behavior, particularly when supported by consumer trust. The study implies that TikTok Shop sellers should enhance interactive engagement and encourage credible user-generated information to strengthen trust and facilitate purchase decisions.
Generation Z Halal Green Consumption on Digital Platforms: Integrating Theory of Planned Behavior and Technology Acceptance Model Faqihuddin Faqihuddin; Muhammad Dzulfaqori Jatnika; Cici Aulia Permata Bunda
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.5.5.2026.1640

Abstract

Digitalization has transformed halal and environmentally responsible consumption, yet limited research has integrated behavioral and technology perspectives to explain digital halal green consumption among Generation Z in West Java. This study examines the factors influencing Generation Z’s intentions regarding digital halal green consumption by integrating the Theory of Planned Behavior (TPB) and Technology Acceptance Model (TAM). A quantitative survey was conducted among 383 Muslim Generation Z respondents selected through purposive sampling. Data were collected using a questionnaire covering eight constructs and 34 indicators and analyzed using PLS-SEM. The results show that knowledge of halal and concern about halal significantly affect attitude. Perceived ease of use, attitude, and perceived behavioral control significantly affect intentions, whereas perceived usefulness and subjective norms do not. Attitude also significantly mediates the relationships between knowledge of halal and concern about halal and intentions. These findings indicate that perceived control and technological ease are more important than perceived usefulness and social pressure in explaining digital halal green consumption intentions. The study contributes to halal consumer research by integrating TPB and TAM in a digital and environmentally responsible consumption context.
The Effect of Organizational Culture, Work Motivation, and Work Environment on Turnover Intention through Job Satisfaction Iwan Catur Prakoso; Hendy Tannady
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.5.5.2026.1642

Abstract

Employee turnover is a critical organizational concern that can affect workforce stability and organizational performance. This study aims to analyze the influence of organizational culture, work motivation, and work environment on turnover intention with job satisfaction as a mediating variable among employees. The study employed a quantitative method with purposive sampling of 150 respondents. Data were collected through Likert-scale questionnaires and analyzed statistically to assess validity, reliability, and relationships among variables. The results indicate that work motivation and work environment have a positive and significant effect on job satisfaction, whereas organizational culture does not have a significant effect. Job satisfaction has a negative but insignificant effect on turnover intention. Furthermore, job satisfaction does not significantly mediate the effects of organizational culture, work motivation, or work environment on turnover intention. These findings highlight the importance of strengthening work motivation and creating a comfortable, supportive, and conducive work environment to enhance employee job satisfaction. However, organizations should recognize that turnover intention is not solely determined by job satisfaction and should adopt a broader employee retention strategy that considers factors such as compensation, career development, job stability, employee well-being, and work-life balance.
Strategic Utilization of Online Travel Agencies: An In-Depth Qualitative Study from the Hotel Industry’s Perspective Ni Putu Dhanan Kumaradewi M; Ni Putu Ari Krismajayanti; Anak Agung Sagung Erika Rosa Damayanti; Anak Agung Ayu Rika Putri Supartha
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.5.5.2026.1646

Abstract

The rapid digitalization of the tourism industry has transformed how accommodation businesses reach and engage increasingly digital-oriented travelers. Amid the rapid growth of tourism in Bali and the rising dominance of digital-native travelers such as Generation Z, Online Travel Agencies (OTAs) have become central channels for accommodation marketing. This study explores how hotels and villas in Bali strategically utilize OTAs as part of their digital marketing strategy. Using a qualitative approach, in-depth interviews were conducted with seven hotel and villa marketing representatives across the Gianyar and Badung regencies, supported by field documentation, and analyzed thematically. The findings reveal that all informants rely on multiple OTA platforms, most frequently Booking.com, Agoda, Tiket.com, and Traveloka, to widen market reach, overcome geographic limitations, and secure transactions. OTAs were perceived as highly effective in increasing visibility, occupancy, and sales, particularly among younger travelers. However, hotels face challenges such as managing multiple platform systems, dynamic pricing pressure, and digital trust concerns. These findings highlight the importance of integrating OTA optimization with strong digital branding to enhance accommodation competitiveness.

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