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Kampus Fakultas Ekonomi dan Bisnis (FEB) Universitas Labuhanbatu Jln. S.M Raja No. 126 A Km 3.5 Aek Tapa, Rantauprapat, Kabupaten Labuhanbatu, Sumatera Utara, Indonesia Kode Pos : 21421
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Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen)
Published by Universitas Labuhanbatu
ISSN : 24776092     EISSN : 26203391     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah ECOBISMA adalah Jurnal Ilmiah Bisnis dan Manajemen dari Fakultas Ekonomi dan Bisnis (FEB) Universitas Labuhanbatu melalui Lembaga Penelitian dan Pengabdian Masyarakat, dimaksudkan sebagai media pertukaran informasi dan karya ilmiah antara staf pengajar, alumni, mahasiswa dan masyarakat pada umumnya yang terbit 2 (dua) kali dalam setahun. Redaksi menerima naskah yang belum pernah diterbitkan oleh media lain dan berhak menyingkat dan mengubah tanpa mengurangi maksud dan isi. Pendapat yang dinyatakan dalam jurnal ini merupakan pendapat pribadi tidak mencerminkan pendapat penerbit dan dewan redaksi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 327 Documents
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EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS AND GOOD UNIVERSITY GOVERNANCE ON FRAUD PREVENTION WITH ORGANIZATIONAL COMMITMENT Nailufar, Audra; Sari, Eka Nurmala; Dahrani, Dahrani
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 13, No 1 (2026): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v13i1.8116

Abstract

PURPOSE - This study investigates the influence of the Internal Control System (ICS) and Good University Governance (GUG) on fraud prevention, with organizational commitment serving as a moderating variable. The research was conducted at private universities (PTS) under the supervision of LLDIKTI Region I in Medan City. The study was motivated by the increasing cases of fraud in the higher education sector, particularly the misuse of student aid funds, which threaten institutional integrity, accountability, and sustainability.METHODOLOGY - A quantitative research design was employed, with respondents consisting of university leaders and administrative staff selected through purposive sampling. Data were collected using a structured questionnaire covering ICS, GUG, organizational commitment, and fraud prevention. Instrument validity and reliability were tested to ensure measurement accuracy. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess direct effects and moderating relationships.FINDING - The findings demonstrate that the effectiveness of ICS has a positive and significant impact on fraud prevention. Likewise, the application of GUG principles contributes significantly to reducing the risk of fraud. Furthermore, organizational commitment strengthens the relationship between ICS, GUG, and fraud prevention, indicating its role as an effective moderating factor. The study concludes that fraud prevention in higher education requires a comprehensive approach that integrates control systems, governance practices, and organizational commitment. These results provide valuable insights for policymakers and higher education leaders in promoting transparency, accountability, and integrity across institutions
HANA SHOP'S STRATEGY IN INCREASING SALES TURNOVER IN WAKATOBI REGENCY ACCORDING TO ISLAMIC ECONOMICS Anjani, Asri; Gurudin, Sitti Rahma; Aslan, La Ode
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 13, No 1 (2026): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v13i1.8127

Abstract

PURPOSE - This condition has prompted researchers to analyze the characteristics and issues faced by Kedai Hana business owners. Does the marketing strategy concept implemented align with the concept of marketing in Islam (Sharia Marketing).METHODOLOGY - This type of research is qualitative, which is descriptive in nature and tends to use narrative. The data collection techniques used in this study are observation, interviews, and documentation.FINDING - The results showed that Hana Shop's strategy in Wakatobi Regency is quite good, as evidenced by the large number of customers who come every day during the shop's opening hours. Sales turnover at Kedai Hana in Wakatobi Regency has increased significantly, as evidenced by the increase in the number of servings sold from only 15-25 servings per day to 80-90 servings. This increase is also reflected in the shop's revenue, which now reaches around IDR 80,000,000 per month.
ANALYSIS OF THE EFFECT OF MINIMUM WAGE, ECONOMIC GROWTH, AND INDUSTRY ON UNEMPLOYMENT IN BANTEN Darmawan, Muhammad Aditya; Asmara, Kiky; Nisa, Fauzatul Laily
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 13, No 1 (2026): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v13i1.8183

Abstract

PURPOSE - This study aims to analyze the impact of the Regency/City Minimum Wage (UMK), economic growth, and the number of large and medium industries on the unemployment rate in Banten Province.METHODOLOGY - The research employs panel data from eight regencies/cities in Banten Province covering the period 2014–2023. The data were analyzed using multiple linear regression with a Fixed Effect Model estimated through EViews 12.FINDING - The results indicate that the minimum wage and economic growth have a significant negative impact on the unemployment rate, while the number of large and medium industries has a negative but insignificant impact. These findings emphasize the importance of proportional wage policies and inclusive economic growth, as well as the need to optimize the contribution of large and medium industries in supporting job creation in Banten Province.
DETERMINANTS OF DIGITAL MARKETING ADOPTION BY MSMES: A UTAUT2 PERSPECTIVE IN PONTIANAK Suhendry, Wendy; Maulina, Fera
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 13, No 1 (2026): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v13i1.8202

Abstract

PURPOSE - This study examines the determinants of use behavior toward digital marketing among MSMEs in Pontianak using the UTAUT2 framework—Performance Expectancy, Effort Expectancy, Social Influence, Hedonic Motivation, Habit, and Facilitating Conditions.METHODOLOGY - A cross-sectional survey of N = 100 owners/managers employed an adapted UTAUT2 instrument. Item validity and reliability were satisfactory (all item–total correlations > .80; Cronbach’s α for predictors = .84, Use Behavior = .87). Classic assumption tests were met. Data were analyzed using multiple linear regression.FINDING - The model is significant with R = 0.60, R² = 0.36 (Adjusted R² = 0.32). Positive, significant predictors of Use Behavior are Social Influence, Habit, and Facilitating Conditions. Performance Expectancy, Effort Expectancy, and Hedonic Motivation are not significant when entered jointly.
THE ROLE OF SAVINGS AND LOAN COOPERATIVES IN HELPING ACCESS TO CAPITAL FOR MSMES IN TUBAN REGENCY Liswahyuni, Alviana Dwi; Anshori, Isa
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 13, No 1 (2026): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v13i1.7963

Abstract

PURPOSE - MSMEs in Tuban Regency play an important role in the regional economy, but are still constrained by access to capital. Savings and Loan Cooperatives (KSP) are an alternative solution because of easy requirements, low interest rates, and business assistance.METHODOLOGY - This research was conducted at the Cooperatives, SMEs, and Trade Office of Tuban Regency using qualitative methods. The main source of data comes from primary data, obtained through direct observation and interviews with the Head of the Cooperatives Division, and one of the employees in the cooperative sector at the Institution. Savings and Loan Cooperatives in Tuban play an important role in assisting access to capital for MSMEs through inclusive financing and business training. Cooperatives also build social values such as mutual cooperation and responsibility.FINDING - Despite facing challenges such as low financial literacy and governance, cooperatives still have the potential to be sustainable drivers of the local economy. Therefore, institutional strengthening, increasing member participation, and external support from the government and strategic partners are key to making cooperatives the main pillar of MSME empowerment and sustainable people's economic development in Tuban.
INTEGRATING EMOTION AI IN HR DECISION-MAKING FOR EMPLOYEE WELL-BEING AND PERFORMANCE Taslim, Wui San; Vivi, Vivi
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 13, No 1 (2026): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v13i1.8207

Abstract

PURPOSE - This study examines how Emotion Artificial Intelligence (Emotion AI) influences the quality of Human Resource (HR) decision-making through the mediating role of Emotionally Aware AI Decision Making (EA-AIDM). EA-AIDM is introduced as a socio-technical construct that reflects AI systems, capacity to detect, interpret, and respond to human emotions in HR contexts.METHODOLOGY - Using a quantitative design, the study applied Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze responses from 122 HR professionals representing technology, manufacturing, and financial sectors. Participants were selected through purposive and stratified sampling, with inclusion criteria such as managerial roles and experience using AI-driven HR systems. Analyses included reliability, validity, factor loadings, and mediation testing.FINDING - Results reveal that AI adoption has no direct impact on HR decision-making (β = 0.178, p = 0.085) but exerts a significant indirect influence through EA-AIDM (β = 0.364, p < 0.001), indicating partial mediation. Among EA-AIDM indicators, context awareness and risk aversion showed the strongest effects, while emotion detection was weakest (mean = 2.69). These findings underscore the importance of designing emotionally aware AI that balances analytical precision with empathy to achieve ethical and effective HR decisions
FRAUD RISK ASSESSMENT, AUDIT EXPERIENCE, AND AUDIT QUALITY: THE MODERATING ROLE OF PROFESSIONAL SKEPTICISM Br. Panggabean, Inggrit Larasati; Astuty, Widia; Olivia, Hastuti
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 13, No 1 (2026): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v13i1.8115

Abstract

PURPOSE - This paper aims to examine the effect of fraud risk assessment and audit experience on audit quality, with professional skepticism as a moderating variable, in Public Accounting Firms in Medan City. The study is based on the background of declining audit quality caused by weak fraud risk assessment, limited auditor experience, and low professional skepticism, which have led to audit failures and sanctions.METHODOLOGY - This study used a quantitative associative design with purposive sampling of 105 auditors from Public Accounting Firms in Medan City. Data were collected through Likert-scale questionnaires covering fraud risk assessment, audit experience, audit quality, and professional skepticism, which were tested for validity and reliability. The responses were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS.FINDING - The study found that fraud risk assessment and audit experience both positively affect audit quality. Professional skepticism further strengthens these effects, highlighting its crucial role in ensuring reliable and credible audits.

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