Vol. 4 No. 3 (2026): Escalate : Economics and Business Journal

Articles

• Financial LiteracyAnd Leverage With Adoption of Financial Technology As a Moderating Influence on Financial Well-being

  Deanissa Setya Ananda, Alfiatul Maulida, Pristin Prima Sari

  96-101

  • PDF - FULL TEXT |  Views: 194 times |  Download : 156 times

  DOI: https://doi.org/10.61536/escalate.v4i3.549

• Analysis of Opportunities and Threats in Indonesia's International Trade: A Case Study of Indonesian and Malaysian Plantation Commodities

  Intan Mahrani J Gumohung

  102-107

  • PDF - FULL TEXT |  Views: 124 times |  Download : 72 times

  DOI: https://doi.org/10.61536/escalate.v4i3.538

• Community-Based Tourism Potential Development Strategy in Banjarmasin City: SWOT Analysis in Supporting Sustainable Tourism

  Ayu Rizky Amanda, Muhammad Efendi, Rosalina Kumalawati, Rusdiansyah

  108-118

  • PDF - FULL TEXT |  Views: 169 times |  Download : 77 times

  DOI: https://doi.org/10.61536/escalate.v4i3.559

• The Influence of Service Quality and Customer Satisfaction on Purchasing Decisions at PT XYZ

  Rina Wahyuni Adetiana

  119-134

  • PDF - FULL TEXT |  Views: 136 times |  Download : 67 times

  DOI: https://doi.org/10.61536/escalate.v4i3.532

• The Influence of Intellectual Capital on Corporate Financial Performance (An Empirical Study of Technology Sector Companies Listed on the IDX for the 2022-2025 Period)

  Hafiyan Akbar Royyan, Rediyanto Putra

  135-148

  • PDF - FULL TEXT |  Views: 100 times |  Download : 60 times

  DOI: https://doi.org/10.61536/escalate.v4i3.534

• The Role of Impulse Buying in Mediating the Influence of Self-Reward on Financial Behavior in Generation Z

  Firmansyah, Amalia Ilyas, Tri Ratnawati, Hwihanus

  149-160

  • PDF - FULL TEXT |  Views: 218 times |  Download : 130 times

  DOI: https://doi.org/10.61536/escalate.v4i3.543

• The Influence of Service Quality and Product Quality on Consumer Purchasing Decisions at HokBen Mall Bassura

  Siti Junaedah, Dhuha Safria, Mentari Pratami

  161-173

  • PDF - FULL TEXT |  Views: 137 times |  Download : 41 times

  DOI: https://doi.org/10.61536/escalate.v4i3.542

• The Influence of Motivation and Work Discipline on Employee Performance at PT Artindo Pratama Sejahtera, Serang Branch

  Amelia Rahmadani, Teguh Kurniyanto

  174-183

  • PDF - FULL TEXT |  Views: 52 times |  Download : 28 times

  DOI: https://doi.org/10.61536/escalate.v4i3.553

• The Role of Customer Satisfaction in Mediating the Relationship Between Product Quality and Service Quality on Customer Loyalty at Fore Coffee in Batam

  Ellyn Tan, Suhardi

  184-196

  • PDF - FULL TEXT |  Views: 96 times |  Download : 59 times

  DOI: https://doi.org/10.61536/escalate.v4i3.546

• Forms of Islamic Economics: Buying and Selling, Syirkah, Rahn, Classification of Contracts

  Danis Oktafiana Sari

  197-205

  • PDF - FULL TEXT |  Views: 63 times |  Download : 34 times

  DOI: https://doi.org/10.61536/escalate.v4i3.548

• The influence of payment usage and ease of use of QRIS on customer loyalty among Gen Z (case study of UIN Raden Fatah Palembang and Sriwijaya University)

  Nova Fitria, Hilda, Citra Lestari

  206-216

  • PDF - FULL TEXT |  Views: 106 times |  Download : 35 times

  DOI: https://doi.org/10.61536/escalate.v4i3.606

• The Influence of Price and Product Quality on Customer Satisfaction at Bakwan Andika MSMEs in Sidoarjo

  Nadhya Meri Mustikadewi, Jimmy Ignatius, Ageng Pratiwi

  217-224

  • PDF - FULL TEXT |  Views: 97 times |  Download : 36 times

  DOI: https://doi.org/10.61536/escalate.v4i3.595

• The Influence of Organizational Culture and Work Discipline on Employee Performance at PT Global Putra International Surabaya

  Alfu Roshid Ubaidillah, Jimmy Ignatius, Ageng Pratiwi

  225-233

  • PDF - FULL TEXT |  Views: 74 times |  Download : 33 times

  DOI: https://doi.org/10.61536/escalate.v4i3.588

• Determination of Poverty Levels in Jambi Province: A District/City Panel Data Approach

  Rika Meliana Syahputri, Erni Achmad, Putri Intan Suri

  234-243

  • PDF - FULL TEXT |  Views: 90 times |  Download : 28 times

  DOI: https://doi.org/10.61536/escalate.v4i3.558

• The Influence of TikTok Beauty Influencer Credibility on Skincare Product Purchasing Decisions of Indonesian Methodist University Students

  Rikshintia Panjaitan, Darwis Robinson Manalu

  244-253

  • PDF - FULL TEXT |  Views: 95 times |  Download : 34 times

  DOI: https://doi.org/10.61536/escalate.v4i3.565

• Convenience and payment methods are determinants of students' shopping decisions in boarding houses in the Padang Bulan area, Medan.

  Ester Agnesya Nainggolan, Darwis Robinson Manalu

  254-265

  • PDF - FULL TEXT |  Views: 89 times |  Download : 29 times

  DOI: https://doi.org/10.61536/escalate.v4i3.566

• The Influence of Financial Self-Efficacy, Risk Perception, and Herding on Gold Investment Decisions among Generation Z in Bandung City

  Silvi Febriani, Vidya Ramadhan Putra Pratama

  266-277

  • PDF - FULL TEXT |  Views: 129 times |  Download : 73 times

  DOI: https://doi.org/10.61536/escalate.v4i3.569

• The Influence of Price, Product Quality, and Service Quality on Customer Satisfaction of the President's Es Teh Franchise, Tembalang Branch in Semarang City

  Grace Steefanie Roi

  278-289

  • PDF |  Views: 70 times |  Download : 32 times

  DOI: https://doi.org/10.61536/escalate.v4i3.617

• Factors Affecting Employee Performance (Literature Study of Human Resource Management)

  Andri

  290-296

  • PDF - FULL TEXT |  Views: 65 times |  Download : 27 times

  DOI: https://doi.org/10.61536/escalate.v4i3.563

• The Influence of Micro Influencers and Brand Trust on Wardah UV Shied Purchasing Decisions on TikTok Among Generation Z in Bandung City

  Raya Mojang Ananda, Fitri Lestari

  297-307

  • PDF - FULL TEXT |  Views: 93 times |  Download : 45 times

  DOI: https://doi.org/10.61536/escalate.v4i3.570

• THE EFFECT OF DIGITAL ACCOUNTING LITERACY AND ARTIFICIAL INTELLIGENCE (AI) AWARENESS ON THE EFFECTIVENESS OF USING ACCOUNTING INFORMATION SYSTEMS WITH DIGITAL COMPETENCE AS A MODERATING VARIABLE (Study on Accounting Students at Private Universities in Lam

  Aida Hariyanti, Isnaini Anniswati Rosyida, Webbyani Kartikasari

  308-319

  • PDF - FULL TEXT |  Views: 182 times |  Download : 63 times

  DOI: https://doi.org/10.61536/escalate.v4i3.600

• The Effect of ESG Disclosure, Leverage, Profitability, and Company Size on Audit Quality: An Empirical Study: Industrial Companies on the IDX 2023-2024

  Hafid Baharudin Abdullah, Ni Nyoman Alit Triani

  • PDF |  Views: 71 times |  Download : 38 times

  DOI: https://doi.org/10.61536/escalate.v4i3.526

• The Influence of Internal Audit and Internal Control System on Financial Performance: The Moderating Role of Auditor Independence at KSPPS BMT Usaha Artha Sejahtera Bojonegoro

  Qomariyatul Mubarokah, Isnaini Anniswati Rosyida, Webbyani Kartika Sari

  328-341

  • PDF - FULL TEXT |  Views: 73 times |  Download : 26 times

  DOI: https://doi.org/10.61536/escalate.v4i3.593

• The Influence of Influencer Marketing and Brand Image on Skintific Skincare Product Purchasing Decisions among Generation Z in Surabaya

  Riliani Melanovita Sari, Jimmy Ignatius, Ageng Pratiwi

  342-351

  • PDF |  Views: 74 times |  Download : 20 times

  DOI: https://doi.org/10.61536/escalate.v4i3.601

• THE EFFECT OF AUDIT TECHNOLOGY LITERACY, PROFESSIONAL ETHICS, AND SELF-CONTROL ON THE AUDIT READINESS OF ACCOUNTING STUDENTS WITH AUDITOR CAREER INTEREST AS A MODERATING VARIABLE (Case Study of Accounting Students at Private Universities in Lamongan Regen

  Nindy Ayu Khoiriyah, Isnaini Anniswati Rosyida, Moh. Ali Wafa

  352-363

  • PDF |  Views: 97 times |  Download : 45 times

  DOI: https://doi.org/10.61536/escalate.v4i3.599

• The Effect of Blockchain Technology Adoption and Corporate Transparency on Firm Value with Audit Quality as a Moderating Variable (in State-Owned Enterprises Listed on the Indonesia Stock Exchange 2021-2025)

  Sofiatin Nur Afifah, Isnaini Anniswati Rosyida, Webbyani Kartika Sari

  364-375

  • PDF |  Views: 82 times |  Download : 25 times

  DOI: https://doi.org/10.61536/escalate.v4i3.592

• Operating Budget Preparation for “Ragam Snack Sukses Jaya Tempe Chips” Business

  Fatimah Lutfiyya Azzahra, Yusnizal Firdaus, Agung Anggoro Seto

  376-388

  • PDF |  Views: 52 times |  Download : 20 times

  DOI: https://doi.org/10.61536/escalate.v4i3.604

• The Strategic Role of Influencers in Driving Online Buying Behavior

  Senisa Yuni Derlitasesaria, Waluyo Budi Atmoko, Fahmi Mayasari

  389-404

  • PDF |  Views: 103 times |  Download : 33 times

  DOI: https://doi.org/10.61536/escalate.v4i3.608

• INTERNAL CONTROL EFFECTIVENESS ANALYSIS AT PT ECODOE WIDYA CANDIA INTERNASIONAL USING COSO INTERNAL CONTROL FRAMEWORK

  Toni Triyulianto, Ginanti Maha Dinardi

  405-415

  • PDF |  Views: 63 times |  Download : 45 times

  DOI: https://doi.org/10.61536/escalate.v4i3.670

• Tourism Industry Dynamics And Local Cultural Values Transformation: A Qualitative Study In Ubud, Bali

  Anak Agung Gede Wijaya

  416-427

  • PDF |  Views: 70 times |  Download : 33 times

  DOI: https://doi.org/10.61536/escalate.v4i3.665

• Analysis of Social Media Marketing and Product Innovation in Influencing Purchase Decisions with Consumer Trust as an Intervening Variable in Glad2Glow Skincare Users (Study on College Students in Semarang City)

  Tri Wahyu Setianingsih

  428-438

  • PDF |  Views: 86 times |  Download : 35 times

  DOI: https://doi.org/10.61536/escalate.v4i3.712

• Reducing Outpatient Waiting Time through Lean Healthcare Implementation at Dumai City Regional Public Hospital

  Juwaidah, Erliany Syaodih, Nining Handayani

  439-446

  • PDF |  Views: 50 times |  Download : 12 times

  DOI: https://doi.org/10.61536/escalate.v4i3.700

• The Influence of Store Ratings and Customer Reviews on Purchasing Decisions in E-Commerce at PT Ace Distrindo Sejahtera

  Rio Prasetyo, Sabil

  447-460

  • PDF - FULL TEXT |  Views: 73 times |  Download : 8 times

  DOI: https://doi.org/10.61536/escalate.v4i3.691

• The Effect of Non-Performing Loan, Loan to Deposit Ratio, Net Interest Margin, and Capital Adequacy Ratio on Return on Asset in Private Banks Listed on the Indonesia Stock Exchange for the Period 2021–2025

  Nine Andyta Irawan, Ima Andriyani, Nyayu Khairani Putri

  461-471

  • PDF - FULL TEXT |  Views: 43 times |  Download : 8 times

  DOI: https://doi.org/10.61536/escalate.v4i3.637

• The Effect of Non-Performing Loans (NPL), Operational Efficiency (BOPO), and CET1 Ratio on Financial Performance (Case Study of PT Bank Mandiri Tbk for the 2016-2025 Period)

  Yunita Maha Rani, Jamaludin

  472-479

  • PDF - FULL TEXT |  Views: 26 times |  Download : 9 times

  DOI: https://doi.org/10.61536/escalate.v4i3.742

• The Influence of Fabric Residue Utilization and Production Cost Efficiency on Business Sustainability in Muslim Fashion MSMEs from the Perspective of Female Entrepreneurs in Bandung City

  Rima Melati, Ali Maddinsyah

  480-490

  • PDF - FULL TEXT |  Views: 42 times |  Download : 9 times

  DOI: https://doi.org/10.61536/escalate.v4i3.579

• The Effect of Product Uniqueness and Packaging on Consumer Purchasing Decisions of Ndaqies Women's MSME Products

  Evelinda Budi Susana, Erna Pujihartanti

  491-501

  • PDF - FULL TEXT |  Views: 47 times |  Download : 10 times

  DOI: https://doi.org/10.61536/escalate.v4i3.584

• The Influence of Pet Can Packaging and Perceived Shelf-Life Information of Preservative-Free Products on Domestic Consumers’ Purchase Intention At Rujak Ambu, A Women-Empowerment-Based Export-Oriented MSME

  Siti Jamilah, Ani Wahyu Rachmawati

  502-513

  • PDF - FULL TEXT |  Views: 36 times |  Download : 10 times

  DOI: https://doi.org/10.61536/escalate.v4i3.585

• The Influence of Differentiation Strategy on Consumer Satisfaction at Koar (Street Coffee) in Medan City

  Rio Rezeky Nopajar, Rizky Putra, Winda Ardiani

  514-521

  • PDF - FULL TEXT |  Views: 46 times |  Download : 10 times

  DOI: https://doi.org/10.61536/escalate.v4i3.614

• The Effect of Product Quality and Price on Soft Cookies Competition Purchase Decisions of Female Consumers at KPSBU Lembang

  Ranie Fitriani Rahmawati, Rahajeng Yasmin

  522-532

  • PDF - FULL TEXT |  Views: 36 times |  Download : 4 times

  DOI: https://doi.org/10.61536/escalate.v4i3.590

• The Effect of Online Promotion and Price Perception on Consumer Purchasing Decisions at Traveloka in Bandung City

  Ratu Salva Kirana, Inta Budi Setyanusa

  533-536

  • PDF - FULL TEXT |  Views: 38 times |  Download : 18 times

  DOI: https://doi.org/10.61536/escalate.v4i3.582

• The Effect of Service Quality and Price on Customer Satisfaction in Supporting the Development of Gender-Based Equality Entrepreneurship at Radisty Wedding Organizer Bandung

  Tina Arianti, Ali Maddinsyah

  537-552

  • PDF - FULL TEXT |  Views: 45 times |  Download : 11 times

  DOI: https://doi.org/10.61536/escalate.v4i3.581

• Entrepreneurship Program Development Strategy as an Effort to Empower Elderly Women at the Pejuang Husnul Khatimah Creative Islamic Boarding School

  Neni Nuraeni Agustina, Rezky Afiahtul Barokah

  553-560

  • PDF - FULL TEXT |  Views: 39 times |  Download : 11 times

  DOI: https://doi.org/10.61536/escalate.v4i3.587

• Workload, Work Motivation and Work Environment on Coffee Shop Employee Performance

  Reva Cindy Aulia, Heni Rohaeni, Yayan Hendayana

  561-570

  • PDF - FULL TEXT |  Views: 37 times |  Download : 14 times

  DOI: https://doi.org/10.61536/escalate.v4i3.612

• Strategic Communication Governance at PLN: Integrating Stakeholders, Public Information Disclosure, and Sustainability (PLN Strategic Communication Governance: Stakeholder Integration, Information Transparency, and Sustainability)

  Muhammad Fahdillah Fahmi

  571-584

  • PDF - FULL TEXT |  Views: 33 times |  Download : 13 times

  DOI: https://doi.org/10.61536/escalate.v4i3.642

• Analysis of Business Development Strategy for Horticultural Seedling Enterprises (A Case Study of UB Berkah Agro in Pekalongan District, East Lampung Regency)

  Armayoga, Wintari mandala, Novita

  585-596

  • PDF - FULL TEXT |  Views: 12 times |  Download : 9 times

  DOI: https://doi.org/10.61536/escalate.v4i3.619

• The Influence of Customer Reviews on Shopee and Brand Image on Wardah Product Purchasing Decisions among Active Female Students of the Business Administration Study Program at the International Women University in 2026

  Susi Nurfitri, Rizka Aula Assaf

  597-601

  • PDF - FULL TEXT |  Views: 21 times |  Download : 9 times

  DOI: https://doi.org/10.61536/escalate.v4i3.583

• The Influence of the Work Environment on Employee Work Productivity at the Krebet Baru Sugar Factory

  Meyta Imelda Afri Dwi Arinda, Rini Aprilia Lestari, Yulanda Elis Meyana

  602-609

  • PDF |  Views: 9 times |  Download : 3 times

  DOI: https://doi.org/10.61536/escalate.v4i3.643

• The Effect of Transfer Pricing, Thin Capitalization, Sales Growth, and Institutional Ownership on Tax Avoidance

  Muhammad Azi Rahino, Lyandra Aisyah Margie

  610-619

  • PDF |  Views: 14 times |  Download : 4 times

  DOI: https://doi.org/10.61536/escalate.v4i3.718

• The Effect of Cash Flow Adequacy Ratio (CFAR) and Debt Service Coverage Ratio (DSCR) on Earnings Per Share (EPS) at PT Gajah Tunggal Tbk for the 2015-2024 Period

  Nita Asari, Arif Surahman

  620-629

  • PDF - FULL TEXT |  Views: 0 times |  Download : 0 times

  DOI: https://doi.org/10.61536/escalate.v4i3.756