Economit Journal: Scientific Journal of Accountancy, Management and Finance

Synergizing Business, Digital Infrastructure, and Precision Resource Management for Agricultural Sustainability: A Quadruple-Helix Analysis Of Ethiopia's Emerging Agritech Ecosystem

Belay Sitotaw Goshu — 2026-08-11

Ethiopia’s agricultural sector remains the backbone of the national economy, contributing approximately 40 percent of GDP, 80 percent of export earnings, and more than 75 percent of employment. The overwhelming majority of production is generated by more than 12 million smallholder farming households operating under predominantly rainfed conditions. This dual character, strategic economic importance combined with structural vulnerability, defines the country’s agricultural development challenges. Climate shocks, rainfall variability, land degradation, limited access to quality inputs, and fragmented value chains continue to constrain productivity and rural livelihoods. In response, successive national strategies have sought to modernize the sector. The Agricultural Development-Led Industrialization (ADLI) framework laid early foundations, while more recent initiatives under the Agricultural Transformation Institute and the Digital Ethiopia 2025 and 2030 agendas have elevated digital technologies as central instruments of change. Digital agriculture is increasingly viewed not merely as a set of tools but as a systemic enabler capable of improving advisory services, input delivery, market access, resource efficiency, and climate resilience. Realizing this potential, however, requires coordinated action beyond technology deployment alone. Effective transformation depends on synergistic collaboration among government, research institutions, private sector actors, and farmers themselves. This study situates Ethiopia’s digital agriculture transition within a quadruple-helix innovation framework, examining how these actors interact to generate scalable and sustainable outcomes. Understanding these dynamics is essential for converting policy ambition into measurable gains in productivity, equity, and environmental sustainability.

Harnessing ENSO Teleconnections for Six-Month Predictability of Tropical Humid Heat Stress and Its Cascading Impacts on Labour Productivity

Belay Sitotaw Goshu — 2026-09-03

Tropical humid heat stress, measured through wet-bulb temperature (TW) and Wet Bulb Globe Temperature (WBGT), represents a compound threat combining temperature and humidity effects that routinely pushes workers toward physiological limits. Unlike episodic heatwaves, humid heat operates as a persistent background condition constraining labour capacity and economic functioning across tropical economies. This study demonstrates that El Niño–Southern Oscillation (ENSO) teleconnections exert a dominant and predictable influence on tropical humid heat stress, with strong correlation indicating predictability up to six months in advance. Physics-based statistical models explain 80% of variance in tropical mean annual maximum wet-bulb temperature (TWmax), enabling seasonal forecasts that can inform adaptation planning across agriculture, construction, public health, energy, and supply chain management. The cascading impacts are substantial: fewer than 2018 baseline conditions, labour-capacity losses reached 9–11% across tropical economies, with sectoral losses approaching 17% in agriculture and construction. Indirect exposure transmitted through supply-chain linkages often exceeds direct sectoral losses, amplifying economy-wide consequences. The six-month predictability window offers an untapped opportunity for proactive adaptation, enabling anticipatory action rather than reactive crisis response. However, realizing this potential requires building institutional capacity, translating probabilistic forecasts into actionable guidance, and addressing the adaptation deficit in rapidly growing tropical populations. Harnessing ENSO teleconnections for seasonal prediction of humid heat stress represents a tangible pathway to reduce climate vulnerability, protect worker health and productivity, and build more resilient tropical economies in a warming world.

Online Product Reviews and Traditional Advertisements on Purchase Decisions of Consumers in Nigeria

Okuchemiya Success — 2026-09-24

One of the main sources of state revenue used to finance development and improve public welfare is taxation. In Indonesia, tax reform has adopted a self-assessment system. However, this system requires strict supervision by the tax authorities, one of which is carried out through the issuance of Tax Assessment Letters (Surat Ketetapan Pajak or SKP). Disagreements between the tax authority and taxpayers (WP) regarding the amount of tax payable often lead to tax disputes settled through the Tax Court. Nevertheless, a key issue faced by the Indonesian Tax Court is the absence of a provision regarding the time limit for rendering a decision in tax dispute resolutions. This condition has the potential to create legal uncertainty for taxpayers, the government, and the public. It also undermines the fulfillment of the principle of judicial power administration that is prompt, simple, and low-cost. This study aims to analyze the issue of the timeframe for delivering decisions in the Tax Court. The research employs a normative juridical method using the statute approach and conceptual approach. The results indicate that the judicial system in Indonesia requires reform, particularly in regulating the time limit for delivering judgments. Although Supreme Court Regulation (PERMA) No. 03/2019 provides rules regarding the submission of written decisions within a specific timeframe, it does not regulate the interval between the final hearing and the pronouncement of the decision. Therefore, it is necessary to establish a clear time limit for decisions in the Tax Court to uphold the principles of legal certainty and the efficient, simple, and affordable administration of justice.

The Effect of E-Marketing on Repurchase Decisions for Natural Dye Batik Msme Products in Ciwaringin, Cirebon: Brand Equity as a Mediating Variable

Muhamad Arief — 2026-10-06

The development of digital technology has transformed marketing practices in the micro, small, and medium enterprise (MSME) sector, including the batik industry. E-marketing has become an increasingly important strategy for expanding market reach, enhancing interactions with consumers, and building brand equity that can encourage continued purchasing. However, Anugerah Batik Ciwaringin Cooperative still faces sales fluctuations, indicating that digital marketing implementation and brand strengthening have not yet been fully optimized. This study aims to analyze the effect of e-marketing on repurchase decisions, the effect of e-marketing on brand equity, and the effect of brand equity on repurchase decisions, as well as to examine the mediating role of brand equity. The study employed a quantitative approach, using a survey of 80 consumers of Ciwaringin natural dye batik selected through purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The results show that e-marketing has a positive and significant effect on both brand equity and repurchase decisions. Brand equity also has a positive effect on repurchase decisions and mediates the relationship between e-marketing and repurchase decisions. These findings indicate that optimizing digital marketing, supported by stronger brand equity, can increase consumers' repurchase decisions for natural dye batik products. Therefore, MSME operators need to develop more consistent digital marketing strategies through creative content, interactive communication, and the reinforcement of brand identity based on cultural values and environmental sustainability to improve customer loyalty and business competitiveness.

The Effects of Content Marketing and Influencer Credibility on Purchase Decisions: The Mediating Role of Brand Image

Yulindah Aulia — 2026-10-06

Increasingly intense competition has encouraged companies to use content marketing strategies and influencer credibility to build relationships with consumers. However, the effectiveness of these strategies depends not only on promotional activities but also on companies’ ability to establish a positive brand image in consumers’ minds. This study aims to analyze the effects of content marketing and influencer credibility on purchase decisions, with brand image as a mediating variable, among Skintific product users at the Faculty of Economics and Business, Universitas Muhammadiyah Cirebon. It employs a quantitative approach with an explanatory survey method. The sample consists of 150 respondents selected using purposive sampling. Data were collected through questionnaires using a five-point Likert scale and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that content marketing, influencer credibility, and brand image have positive and significant effects on purchase decisions. The findings indicate that digital marketing strategies supported by high-quality content and highly credible influencers can strengthen brand image, thereby increasing consumers’ purchase decisions regarding Skintific products.

The Mediating Role of Brand Image in the Effects of Digital Touchpoints and Online Customer Reviews on Purchase Decisions

Dina Aninda — 2026-10-06

The rapid expansion of electronic commerce has intensified competition among digital marketplaces, encouraging firms to strengthen customer engagement through effective digital interactions and credible online information. This study investigates the influence of digital touchpoints and online customer reviews on purchase decisions, with brand image serving as a mediating variable. A quantitative research design was employed using a survey method involving 130 Shopee users who were students of the Faculty of Economics and Business at Universitas Muhammadiyah Cirebon. Respondents were selected using purposive sampling, while data were collected through structured questionnaires utilizing a five-point Likert scale. Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4 was applied to examine the proposed relationships. The findings indicate that digital touchpoints have a positive but statistically insignificant direct effect on purchase decisions. Conversely, online customer reviews significantly enhance purchase decisions. Both digital touchpoints and online customer reviews positively influence brand image, while brand image significantly affects purchase decisions. Furthermore, brand image successfully mediates the effects of digital touchpoints and online customer reviews on purchase decisions. These findings demonstrate that although digital interaction alone may not directly encourage purchasing behavior, it contributes substantially to strengthening brand image, which subsequently influences consumers' purchasing decisions. This study highlights the strategic importance of integrating digital customer experiences with effective brand management to improve consumer purchasing behavior within competitive e-commerce environments.