Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis

Articles

• The Effect of Spiritual Leadership on Work Resilience Proactive Personality and Psychological The Mediating Role of Ownership

  Afit Trisulistiono,  Universitas Satya Wacana Christian,  Indonesia

  Gede Ariadi,  Universitas Satya Wacana Christian,  Indonesia

  Afit Trisulistiono , Gede Ariadi

  10.59261/inkubis.v8i2.254

  749-763

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• E-Budgeting and the Effectiveness of Pro-Poor Public Spending: An Institutional Governance Perspective from Local Government in Indonesia

  Sawaluddin Fitri Tanjung,  Universitas Jambi,  Indonesia

  Syamsurijal Tan,  Universitas Jambi,  Indonesia

  Achmad Hizazi,  Universitas Jambi,  Indonesia

  Zamzami ,  Universitas Jambi,  Indonesia

  Sawaluddin Fitri Tanjung , Syamsurijal Tan , Achmad Hizazi , Zamzami

  10.59261/inkubis.v8i2.260

  662-683

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• Value Relevance of Accounting Information: A Systematic Bibliographic Review of Global Trends and Emerging Research

  Joni Devitra,  Universitas Dinamika Bangsa Jambi,  Indonesia

  Chintiya Mayliana Diaz Putri,  Universitas Sebelas Maret Surakarta,  Indonesia

  Joni Devitra , Chintiya Mayliana Diaz Putri

  10.59261/inkubis.v8i2.136

  617-629

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• Performance-Based Structural Compensation Model for Structural Officials in Private Universities (A Case Study of Universitas Kristen Indonesia Toraja)

  Ade Lisa Matasik,  Universitas Kristen Indonesia Toraja,  Indonesia

  Oktavianus Pasoloran,  Universitas Atmajaya Makassar,  Indonesia

  Ade Lisa Matasik , Oktavianus Pasoloran

  10.59261/inkubis.v8i2.208

  551-561

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• Financial Performance and Beer Distribution Game with Competition: Comparison of Supply Chains Without Strategy, Simple Moving Average and Single Exponential Smoothing

  Nengah Widiangga Gautama,  Universitas Terbuka,  Indonesia

  Tri Gunarsih,  Universitas Teknologi Yogyakarta,  Indonesia

  Andi Harmoko Arifin,  Universitas Terbuka,  Indonesia

  Mursalim Nohong,  Universitas Hasanuddin,  Indonesia

  Nengah Widiangga Gautama , Tri Gunarsih , Andi Harmoko Arifin , Mursalim Nohong

  10.59261/inkubis.v8i2.241

  734-748

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• Ibn Khaldun's Production Ethics and Islamic MSME Market Supply: A Civilizational Perspective

  Rosidah,  Universitas Islam Negeri Siber Syekh Nurjati Cirebon,  Indonesia

  Nur Ela,  Universitas Islam Negeri Siber Syekh Nurjati Cirebon,  Indonesia

  Deni Prastiono,  Universitas Islam Negeri Siber Syekh Nurjati Cirebon,  Indonesia

  Sri Rokhlinasari,  Universitas Islam Negeri Siber Syekh Nurjati Cirebon,  Indonesia

  Alvien Septian Haerisma,  Universitas Islam Negeri Siber Syekh Nurjati Cirebon,  Indonesia

  Rosidah , Nur Ela , Deni Prastiono , Sri Rokhlinasari , Alvien Septian Haerisma

  10.59261/inkubis.v8i2.250

  630-640

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• Business Process Management of Vehicle Sales and After-Sales Services: A Case Study in an Indonesian Auto Company

  Billie Enceil,  Universitas Bina Nusantara,  Indonesia

  Gunawan Wang ,  Universitas Bina Nusantara,  Indonesia

  Billie Enceil , Gunawan Wang

  10.59261/inkubis.v8i2.257

  641-649

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• How Industry 4.0 and Knowledge Management Shape Sustainable Performance Unequally?

  Indah Kurniawaty,  Universitas Trisakti,  Indonesia

  Willy Arafah,  Universitas Trisakti,  Indonesia

  Wahyuningsih Santosa,  Universitas Trisakti,  Indonesia

  Indah Kurniawaty , Willy Arafah , Wahyuningsih Santosa

  10.59261/inkubis.v8i2.275

  826-838

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• Improving Work-Life Balance via Tactical Approaches: Insights from the Automotive Industry

  Serpian Serpian,  Politeknik Negeri Ujung Pandang,  Indonesia

  Dian Gita Utami,  Politeknik Negeri Ujung Pandang,  Indonesia

  Syamsuddin ,  Politeknik Negeri Ujung Pandang,  Indonesia

  Serpian Serpian , Dian Gita Utami , Syamsuddin

  10.59261/inkubis.v8i2.134

  602-616

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• Measuring Tourism Economic Impact Approach with Keynesian Multiplier: Case on Prambanan Temple

  Nining Yuniati,  Ambarrukmo Tourism College (STIPRAM),  Indonesia

  A. Citra Rahadevi,  Ambarrukmo Tourism College (STIPRAM),  Indonesia

  Nining Yuniati , A. Citra Rahadevi

  10.59261/inkubis.v8i2.184

  562-572

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• Controller as User of Technology and Developer of Workforce Strategy are the Internal Control Succeed Pillars

  Choirul Anwar,  Universitas Negeri Jakarta,  Indonesia

  Wiwik Pratiwi,  STIE YAI Jakarta,  Indonesia

  Ika Tri Wahyuni,  Universitas Negeri Jakarta,  Indonesia

  Choirul Anwar , Wiwik Pratiwi , Ika Tri Wahyuni

  10.59261/inkubis.v8i2.223

  764-775

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• Hawkish-Dovish Signal Analysis in Bank Indonesia's Board of Governors Meeting Press Releases Using Large Language Model

  Reski Patrianie,  Universitas Indonesia,  Indonesia

  Beta Yulianita Gitaharie,  Universitas Indonesia,  Indonesia

  Reski Patrianie , Beta Yulianita Gitaharie

  10.59261/inkubis.v8i2.245

  873-888

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• Evaluating the Management Effectiveness of the Biomass Based Independent Energy Village (DME) Program in Supporting Indonesia’s Zero Carbon NDC

  Muhammad Taali,  Politeknik Negeri Madiun,  Indonesia

  Fredy Susanto,  Politeknik Negeri Madiun,  Indonesia

  Lala Hucadinota Ainul Amri,  Politeknik Negeri Madiun,  Indonesia

  Muhammad Taali , Fredy Susanto , Lala Hucadinota Ainul Amri

  10.59261/inkubis.v8i2.255

  1-8

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• Role of Internal Control Systems and Organizational Culture in Preventing Village Fund Fraud: Evidence from Pineleng District, Minahasa Regency

  Lidia Marlina Mawikere,  Universitas Sam Ratulangi Manado,  Indonesia

  Jenny Morasa,  Universitas Sam Ratulangi Manado,  Indonesia

  Peter Marshall Kapojos,  Universitas Sam Ratulangi Manado,  Indonesia

  Lidia Marlina Mawikere , Jenny Morasa , Peter Marshall Kapojos

  10.59261/inkubis.v8i2.262

  856-872

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• Human Resource Transformation of Tax Auditors at the Directorate General of Taxes: an Comprehensive Review and Policy Framework Based on International Practices

  Samuel Mickhael,  Universitas Indonesia,  Indonesia

  Samuel Mickhael

  10.59261/inkubis.v8i2.162

  573-580

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• Market Reaction to Information Signals: Evidence from the Indonesian Stock Market

  Esi Fitriani Komara,  Universitas Jenderal Achmad Yani,  Indonesia

  Intan Permata Dewi,  Universitas Jenderal Achmad Yani,  Indonesia

  Esi Fitriani Komara , Intan Permata Dewi

  10.59261/inkubis.v8i2.212

  693-702

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• Lifestyle, Financial Literacy, and Financial Management of Young Civil Servants (ASN) at The Badung Provincial Regional Office

  I Gede Wirajaya,  STIKES Bina Usada Bali,  Indonesia

  Ni Putu Cyntia Maseni,  STIKES Bina Usada Bali,  Indonesia

  Ni Komang Parwati,  STIKES Bina Usada Bali,  Indonesia

  I Gede Wirajaya , Ni Putu Cyntia Maseni , Ni Komang Parwati

  10.59261/inkubis.v8i2.243

  818-825

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• Innovative Learning Strategies and Entrepreneurial intention Among Generation Z: The Mediating Role of Entrepreneurial Self-Efficacy and the Moderating Role of Campus Ecosystem Support

  Bangun Prajadi Cipto Utomo,  Universitas Duta Bangsa Surakarta,  Indonesia

  Tri Djoko Santoso,  Universitas Duta Bangsa Surakarta,  Indonesia

  Darwina Arshad,  Universiti Utara Malaysia,  Malaysia

  Bangun Prajadi Cipto Utomo , Tri Djoko Santoso , Darwina Arshad

  10.59261/inkubis.v8i2.252

  802-817

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• Determinants of profit response coefficients: proof of raw materials and chemical companies listed on the Indonesia Stock Exchange (2021–2023)

  Viriany Viriany,  Universitas Tarumanagara,  Indonesia

  Monica Salim,  Universitas Tarumanagara,  Indonesia

  Steven Imanuel,  Universitas Tarumanagara,  Indonesia

  Viriany Viriany , Monica Salim , Steven Imanuel

  10.59261/inkubis.v8i2.258

  839-851

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• Analysis of Digital Transformation in MSMEs to Support Local Economic Growth

  Heppi Syofya,  Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci,  Indonesia

  Prama Widayat,  Universitas Lancang Kuning,  Indonesia

  Deki Irawan,  Universitas Jambi,  Indonesia

  Suherman ,  Universitas Muhammadiyah Jambi,  Indonesia

  Deby Anggun Sari,  Universitas Adiwangsa,  Indonesia

  Heppi Syofya , Prama Widayat , Deki Irawan , Suherman , Deby Anggun Sari

  10.59261/inkubis.v8i2.288

  789-801

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• Entrepreneurial Orientation and Entrepreneurial Intention in Generation Z: The Mediating Role of Entrepreneurial Education and Parenting Style

  Amanda Setiorini,  Universitas Multimedia Nusantara,  Indonesia

  Harsono Yoewono,  Universitas Multimedia Nusantara,  Indonesia

  Kane Evan,  Universitas Multimedia Nusantara ,  Indonesia

  Amanda Setiorini , Harsono Yoewono , Kane Evan

  10.59261/inkubis.v8i2.135

  581-592

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• Digital Marketing Activities, Digital Personal Branding, and Purchase Intention for Luxury Makeup: A Mediation Analysis

  Ni Putu Anggi Trusiana Maherliza,  Universitas Pendidikan Nasional, Indonesia,  Indonesia

  Desak Made Febri Purnama Sari,  Universitas Pendidikan Nasional, Indonesia,  Indonesia

  Ni Putu Anggi Trusiana Maherliza , Desak Made Febri Purnama Sari

  10.59261/inkubis.v8i2.197

  538-550

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• Marketing Strategy of Inpari 40 and Kusuma 06 Rice Farming (Oryza sativa L.) in Mangulewa Village, Ngada Regency

  Rofinus Neto Wuli,  Sekolah Tinggi Pertanian Flores Bajawa,  Indonesia

  Marten Umbu Kaleka,  Sekolah Tinggi Pertanian Flores Bajawa,  Indonesia

  Kornelia Roswita Moi,  Sekolah Tinggi Pertanian Flores Bajawa,  Indonesia

  Rofinus Neto Wuli , Marten Umbu Kaleka , Kornelia Roswita Moi

  10.59261/inkubis.v8i2.230

  684-692

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• The Relationship Between Internal Auditors’ Personal Characteristics, Digital Forensic Technology, and the Ability to Identify Fraud Red Flags in Financial Statements

  Audry Leiwakabessy,  Politeknik Negeri Ambon,  Indonesia

  Ennis Sarenah Kriekhoff,  Politeknik Negeri Ambon,  Indonesia

  Audry Leiwakabessy , Ennis Sarenah Kriekhoff

  10.59261/inkubis.v8i2.247

  764-773

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• The Effect of Dividend Policy and Corporate Governance on Company Value: The Role of Tax Avoidance Moderation in Manufacturing Companies

  Santoso Chandra,  Universitas Tarumanagara,  Indonesia

  Herman Ruslim,  Universitas Tarumanagara,  Indonesia

  Santoso Chandra , Herman Ruslim

  10.59261/inkubis.v8i2.256

  703-723

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• The Mediating Role of Social Media Engagement in the Relationship Between Social Media Advertising and Brand Awareness: Evidence from Luxury Resorts in Bali

  Luh Linna Sagitarini,  Politeknik Negeri Bali,  Indonesia

  Made Suardani ,  Politeknik Negeri Bali,  Indonesia

  Luh Linna Sagitarini , Made Suardani

  10.59261/inkubis.v8i2.265

  776-788

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• Freelance Auditors on Responsibility, Independence, Risk and Objectivity: A Literature Review on the Practice of Public Accounting Firms in Indonesia

  Danny Wibowo,  Sekolah Tinggi Ilmu Ekonomi Indonesia,  Indonesia

  Tanbir Hossain,  Head, Department of Economics North Western University, Khulna,  Bangladesh

  Danny Wibowo , Tanbir Hossain

  10.59261/inkubis.v8i2.175

  593-601

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• How Cultural Hotels Create Cultural Meaning: With the Role of Interior Design, Art Experience, Hotel Brand Image, and Staying Experience

  Moch Sabur,  Universitas Trisakti,  Indonesia

  Rofialdi Ramadhan Djamin,  Universitas Trisakti,  Indonesia

  Willy Arafah,  Universitas Trisakti,  Indonesia

  Moch Sabur , Rofialdi Ramadhan Djamin , Willy Arafah

  10.59261/inkubis.v8i2.215

  650-661

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• The Influence of Emotional Intelligence, Work-Life Balance and Leadership Style on Generation Z Employee Loyalty on PT View Indonesia

  Septiana Arvina,  Universitas Teknologi Yogyakarta,  Indonesia

  Nur Wening,  Universitas Teknologi Yogyakarta,  Indonesia

  Septiana Arvina , Nur Wening

  10.59261/inkubis.v8i2.244

  724-733

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