Vol. 8 No. 3 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis

Articles

• When Technology is Not Enough: Understanding Employee Trust Formation Through Digital HR Practices and Inclusion Climate

  Luki Rita Mayawati, Suharnomo, Ahyar Yuniawan

  1980-1996

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• The Implementation of PSAK 106 on Profit-Sharing Recognition in Musyarakah Financing: A Case Study at Bank BJB Syariah

  Toto Sugihyanto, Eko Sudarmanto, Ilza Febrina, Mohamad Ridwan, Isa Amsyari, Guruh Marhaenis Handoko Putro

  1812-1822

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• Behavioral Biases and Investment Decisions: The Moderating Role of Financial Literacy among Retail Investors in the Digital Era

  Duduh Sujana, Nugraha, Dismam, Imas Puramasari

  2226-2235

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• Beyond ESG and Innovation: Construct Development and Validation of Sustainability Innovative Value Maximization (SIVM)

  Ahmad Junaedi, Christian Herdinata , Murpin Josua Sembiring Gurky

  1923-1935

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• Talent-Based Disaster Management: A Case Study of Flood Disaster Handling in The Provinces of Aceh, North Sumatra, and West Sumatra

  Pandu Wibowo, Kismartini Kismartini , Teguh Yuwono, Nadhia Elsa Silviani

  2319-2333

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• Spatial Panel Data Analysis of Income Inequality, Poverty, and Human Development in Sumatra, Indonesia

  Selamet Rahmadi

  2245-2254

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• Transparency of ZIS Reports Based on PSAK 101 and Customer Trust

  Dicky Rivawandar, Endang Ahmad Yani

  2136-2145

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• Double Burden of Professional and Domestic Roles: Work-Family Conflict, Workload, and Job Stress as Predictors of Performance among Female Healthcare Workers in Hospitals

  Rina Masruroh, Deri Prayudi, Aris Budiman, Winda Oktaviani, Dini Alviani

  1850-1859

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• Value Chain as a Mediating Mechanism in Developing Sharia Cooperatives: Evidence from Community Empowerment Programs in Indonesia

  Teuku Fajar Shadiq, Hani Hasanah, Dwi Sri Dani Afriza

  2539-2549

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• Financial Distress in U.S. Oilfield Services: A Multi-Model Analysis with Oil Price Dynamics

  Rio Budiman, Abdul Mukti Soma

  1948-1964

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• Hedonic Shopping Motivations and Impulsive Buying among Young Adult Consumers on Social Media-Driven Culinary Consumption

  Carstensz Nidya Aulia, Rifelly Dewi Astuti

  2066-2079

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• Development of the Love Leadership Concept in The Implementation of CSR-PPM Programs: A Grounded Theory Study at PT Mineral Trobos in North Maluku

  Muhammad Zulfahmi F. Tuwow, Achmad Sudiro

  2529-2538

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• Sustainability Practices as Mediator of Internal and External Drivers on Food and Beverage SME Business Performance

  Maria Kristiana, Elok Savitri Pusparini

  2156-2172

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• Ambidextrous Leadership, Individual Ambidexterity, and Workforce Agility at Immigration Checkpoints

  Farid Asyam Nur Alam, Suparto Wijoyo, Fendy Suhariadi

  2411-2425

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• Transformational Leadership and Employee Engagement: The Mediating Roles of Trust and Training

  Abdi Brillian Rakasiwi, Alni Rahmawati

  2475-2484

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• The Role of Digital Marketing, Brand Awareness, and E-WOM in Jakarta Garden City Purchase Intention: The Mediating Effect of Consumer Engagement and Moderating Role of Consumer Trust

  Atika Safitri Nugrahani, Maria Apsari Sugiat

  2426-2437

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• Foreign Direct Investment, Economic Growth, Institutional Quality, and Fossil Energy Consumption on Ecological Footprint: Evidence from the Emerging Seven (E7) Countries

  Zakaria Zebua, Miguel Angel Esquivias

  2398-2410

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• Dynamic Capabilities in Post-Restructuring Regional Water Utility Performance

  Ady Setiawan

  2255-2268

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• Self-Leadership, Job Crafting, Work Engagement, and Adaptive Performance among Online Tutors

  Deni Surapto, Nadya Kariza

  2113-2122

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• Innovation Reluctance in Mechanistic Professional Certification Bodies: A Critical Incident Perspective

  Mochamad Nasiruddin, Suryanto, Nuri Herachwati

  2023-2039

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• Characteristics of eWOM Information on BookTok toward Book Purchase Intention: SOR–IACM Approach

  Zhafira Azka Alifa, Nurdin Sobari

  2123-2135

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• Prioritizing Policy Strategies for Community Economic Resilience in Landslide-Prone Areas of Bogor Regency: A SWOT-QSPM Approach

  Adinda Rizki Putri Sulistiyanto, Eka Intan Kumala Putri, Meilanie Buitenzorgy

  2485-2501

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• Service Quality, Customer Experience, and Customer Loyalty in the B2B Heavy Equipment Industry: Evidence from PT Hexindo Adiperkasa Tbk

  Azmi Rasyid, Riski Taufik Hidayah

  1909-1922

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• Environmental Responsibility and Financial Disclosure: A Green Accounting, CSR Model for Public Sector Tourism

  Victorina Z. Tirayoh, Herman Karamoy, Christian V. Datu

  2563-2573

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• Mobile Wallets as a Catalyst for Financial Inclusion and MSME Performance in Emerging Markets

  Resa Nurlaela Anwar, Devi Anggraeni

  2188-2200

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• Financial Distress, Capital Intensity, Sales Growth, and Tax Avoidance: Profitability as a Moderator in IDX Energy Firms, 2019–2024

  Nuraini, Kurnia

  2574-2585

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• CO₂ Emission Drivers and Decoupling across Net-Zero Commitment Clusters

  Yosafat Mathias Sihombing, Deni Kusumawardani

  1877-1893

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• A Model for Brand Loyalty Formation through Perceived Quality and Customer Satisfaction in the Astra Motor O2O Ecosystem: A PLS-SEM Study

  Kevin Nathanael, Riski Taufik Hidayah

  2212-2225

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• Country Risk, Financial Development, And Renewable Energy Consumption: Evidence from G20 Countries

  Wahyu Nugroho, Rossanto Dwi Handoyo

  2288-2297

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• Cadre Development as A Mechanism for Human Capital Sustainability in Pesantren-Based MSMEs: A Model of Human Capital Management Grounded in Pesantren Values and Ethics

  Rizqi Syaroh Amaliyah, Fanny Nurfadillah, Mahmud Farid, Siti Syarah Az-Zahra, Muhammad Malikul Ihsan Huwaidi

  2201-2211

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• Workload, Work Stress, and Work Discipline Effects on Turnover Intention at PT. Besra Utama Sinaran Pekanbaru

  Indah Dzil Arsi, Alum Kusumah, Sulistyandari

  2173-2187

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• Peran Operator Sekolah dalam Akurasi Manajemen Data Pendidikan di Kabupaten Deiyai: Tantangan dan Solusi Era Digital

  Martinus Pekei, Gunarti Dwi Lestari, Wiwin Yulianingsih

  2458-2474

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• GRDP Per Capita and Waste Generation in Indonesia: Incorporating Regional Heterogeneity and Policy Interaction Analysis

  Aristawidya Dwi Putri, Widyono Soetjipto

  2502-2515

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• The Effect of Sustainability Performance, Growth Opportunity, and Free Cash Flow on Energy Sector Firm Value Moderated by Institutional Ownership

  Winarsih Winarsih, Augustina Kurniasih

  2383-2397

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• The Effect of Green Investment and Sustainability Committee on Carbon Emission Disclosure: The Moderating Role of Environmental Performance

  Fatin Husna Amalia, Aulia Fuad Rahman, Sari Atmini

  2013-2022

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• Why Do Generation X Consumers Switch from Cash to Digital Payments despite Technological Barriers?

  Dian Safitri Pantja Koesoemasari, Ady Achadi, Harsuti, Enrico Aziezy, Doddy Setiawan, Rosalina Anindia Sari Kartika

  2438-2447

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• The Influence of Country Governance on Environmental Performance: A Global Data Analysis

  Nika Sella Adriani Ginting, Deni Kusumawardani

  1965-1979

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• Customer Loyalty Formation in Medical Device E-Commerce: The Role of Value Co-Creation, Brand Image, and E-Service Quality through Customer Satisfaction

  Imam Subagyo, Rhian Indradewa

  2448-2457

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• Coal Consumption Dynamics in Indonesia: Evidence from the Coal Kuznets Curve (CKC) Framework

  Widya Wahyuni, Deni Kusumawardani

  1997-2012

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• Institutional Resilience Capability of Private Higher Education Institutions: Integration of Islamic Organizational Culture and Strategic Networks for Long-Term Competitiveness

  Haidar Fattah Al Bana, Rahmat Agus Santoso, Eva Desembrianita

  2308-2318

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• Quail Breeder Typology and Analysis of Business Performance Differences in Sleman Regency

  Marosimy Millaty, Budi Sutiono Pratama Nugraha, Meita Puspa Dewi, Marlianasari Putri

  1789-1801

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• Store Atmosphere, Perceived Price, and Customer Loyalty: The Mediating Role of Customer Satisfaction in Madura Grocery Stores

  Mohammad Iqbal Amin, Ida Yulianti

  2080-2094

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• Unlocking Organizational Sustainability in Schools: The Role of Human Resource Competence, Workplace Spirituality, and Sustainable Leadership

  Yuliana Sri Purbiyati, Lusy

  1894-1908

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• Loyalty Toward Fintech Lending Services Among Generation Z: Financial Literacy and Perceptions of Ease of Use

  Ida Ayu Sintya Puspita Dewi, Gusti Ayu Agung Omika Dewi

  2269-2288

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• Determinants of Management Control Systems Effectiveness and MSME Performance: An RBV–Contingency Theory Integration (Micro, Small, and Medium Enterprises (MSMEs) in Region III Cirebon, Indonesia)

  Irwan Sutirman Wahdiat, Krisdiana

  2352-2369

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• Regional Typology of Maritime Business Profiles Using Subsector Presence and Regional MSME Scale in West Nusa Tenggara

  Hani Hasanah, Agung Wahyu Handaru, Darma Rika Swaramarinda, Teuku Fajar Shadiq, Ahmad

  2095-2112

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• Papuan Mama-Mama's Layered Resilience Strategy in The Informal Sector: Social Capital, Silent Leadership, And Governance Failures in The Remu Central Market, Sorong City

  Willyan Sahetapy, Daniel D. Kameo, Titi Susilowati Prabawa

  2040-2050

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• Information Asymmetry, Moral Hazard, and Investment Performance: The Moderating Role of Financial Literacy among Indonesian Millennial Investors

  Namira Ufrida Rahmi, Irna Trianur Lubis, Putri Kemala Sari Lubis

  2586-2598

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• The Influence of Perceived Ease of Use, Perceived Security, Perceived Behavioral Control, and Behavioral Nudges on Digital Payment Adoption in Jakarta

  Elsa Imelda, Rousilita Suhendah , Ivan Kanel , Sri Sundari , Kartini

  1802-1811

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• Developing an Integrated Historical and Predictive Customer Profitability Model for Customer Acquisition in the Banking Industry

  Rudianto Suryo Binantoro, Syamsul Ma’arif, Linda Karlina Sari, Zenal Asikin

  1936-1947

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• The Interaction Between Entrepreneurial Marketing, Social Capital, and Human Capital on Innovative Performance Among MSMEs

  Siti Khotimah, Hendra Jayusman, M. Fatchurahman, Yanneri Elfa Kiswara Rahmantya, Darmono Darmono

  1771-1788

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• Accounting and Maritime Accounting: Differences and Relationships

  Suheriyatmono, Jessica Gita Elvira Thanos

  2599-2609

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• Gen Z Consumer Behavior and Food Waste in All-You-Can-Eat Restaurants: Uncovering the Value-Waste Paradox and Sustainable Dining Interventions in Indonesia

  Nila Krisnawati, Evita Kho

  2146-2155

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• The Effect of Environmental, Social, and Governance (ESG) Performance on Firm Value: The Moderating Role of Institutional Ownership (An Empirical Study of Companies Listed on the SRI-KEHATI Index)

  Venny Ratnasari Narulita, Endri

  2334-2351

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• Analysis of the Effect of Public Accounting Firm Reputation, Profitability, Institutional Ownership, and Audit Committee on Audit Report Lag on the Indonesia Stock Exchange

  Reni Dwi Widyastuti, Wilda Sari, Rizky Fahrul Yahya , Febriati

  1840-1849

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• The Conditional Role of Country of Origin in Business-to-Business Markets: A Systematic Review of Mechanisms, Boundary Conditions, and Value Implications

  Suharno Suharno, Fulgentius Danardana Murwani, Timotius Febry Christian

  2370-2382

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• The Effects of Innovative Competence, Tax Compliance, and Adaptive Capability on the Sustainability of MSMEs

  Dominica Jatu Novenariya Griya Rahayu, Yunizar Yunizar

  2051-2065

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• How E-Service Quality, E-Trust, and E-CRM Drive Loyalty: The Mediating Role of Customer Satisfaction

  Ditiya Himawati, Tiara Aulia Meikawati

  2516-2528

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• Deconstructing Transformational Leadership Anomalies and Integrating Sasak Local Wisdom in Realizing Sustainable School Performance

  Katman Katman, John Tampil Purba, Margaretha Pink Berlianto

  2235-2244

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• Firm Size as a Moderator of the Influence of Leverage, Capital Intensity, and Financial Health on Tax Avoidance in Healthcare Sector Companies

  Nikolaus Kartono Olla, Abdul Malik Kumar, Parawiyati, Norman Duma Sitinjak, Sihwahjoeni

  2550-2562

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• Can Enterprise Risk Management Truly Boost Firm Value? Evidence From ROA and Board Independence

  Agung Sriwardhani, Ria Sandra Alimbudiono

  1823-1839

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• Corporate Strategy Formulation of PT Perkebunan Nusantara IX in Facing the Era of Globalization

  Dony Ari Nugroho, Paijan

  2298-2307

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• The Influence of Green Finance on Reducing Emission Intensity in Electric Utility Companies in ASEAN

  Okky Aufarul Mawahib, Wisnu Wibowo

  1860-1876

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• Perancangan dan Evaluasi Knowledge Management System Menggunakan Agile Knowledge Management Framework: Studi Kasus Contact Center Bank XYZ

  Monica Ratna Andani, Dana Indra Sensuse, Sofian Lusa

  2610-2623

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• Layering of Controls: MCS Transformation in a Hybrid Public Accounting Firm

  Ary Daniel Hartanto, Bonnie Soeherman

  2624-2641

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• Boosting Firm Value: Sustainability Report and Good Corporate Governance Moderated by Firm Size

  Nurul Aini, Lilik Pirmaningsih

  2642-2657

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• From Human Judgment to Machine Learning: A Philosophical Study of Knowledge Creation in Modern Accounting

  Elsa Imelda, Ivan Kanel, Rousilita Suhendah , Abdul Hamid Habbe, Gagaring Pagalung

  2658-2667

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• Corporate Culture, Incentive Systems, and Ethical Threats to Tax Accountants: Implications for Aggressive Tax Planning

  Sahat Parlindungan Simarmata

  2668-2682

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• Geography-Based Funding and the Fintech Securities Crowdfunding Ecosystem in Indonesia: A Mixed-Method Analysis

  Dede Suryanto, Bernardus Yuliarto Nugroho, Nur Fatwa

  2683-2692

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• Driving Sustainable Digital Financial Transformation through Financial Literacy, Financial Technology, Green Accounting, and ESG: Evidence from Endek and Songket Weaving MSMEs in Bali

  Made Ayu Jayanti Prita Utami, Nyoman Indah Kusuma Dewi, I Putu Okta Priyana, Gede Sedana Wibawa Yasa, Ni Putu Rita Sintadevi

  2693-2706

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• Organizational Factors and Performance Measurement System Implementation: The Moderating Role of Human Resource Capability

  Puspita Dewi Wulaningrum, Linda Kusumastuti Wardana

  2707-2722

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• Analysis of Technical Efficiency of Electricity Distribution at PT. PLN UP3 Parepare for 2019-2024: Stochastic Frontier Analysis (SFA) Approach

  Endah Suryaning Wulandari, Dyah Wulan Sari

  2723-2736

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• Job Demands, Transformational Leadership, and Organizational Commitment: The Mediating Role of Job Satisfaction in the Indonesian Public Sector

  Nazhira Mutiara Recsamia, Ayu Aprilianti

  2737-2749

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• Entrepreneurial Orientation and Circular Economy Mindset Drive Sustainable Business Success

  R.A. Aryanti Wardaya Puspokusumo, Cecep Hidayat, Enda Panggati

  2750-2762

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• Game Startup Business Sustainability Through Strategy, Innovation, and SDGs Orientation: A Bibliometric Analysis

  Nur Azizah, Vanessa Gaffar, Lili Adi Wibowo, Tutik Inayati

  2763-2778

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• The Role of Morality and Religiosity in Whistleblowing Intentions of Future Accountants

  Yenny Sugiarti, Rizky Eriandani

  2779-2789

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• Poverty Alleviation Model for Livestock Business Households in Gandus District, Palembang

  Marieska Lupikawaty, Neneng Miskiyah, Purwati, Keti Purnamasari, Julito Contado Aligaen

  2790-2803

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