cover
Contact Name
Rollis Juliansyah
Contact Email
rollisjuliansyah@utu.ac.id
Phone
+6285277071135
Journal Mail Official
ekombis@utu.ac.id
Editorial Address
Jl. Alue Peunyareng, Ujong Tanoh Darat, Meureubo, Kabupaten Aceh Barat, Aceh 23681
Location
Kab. aceh barat,
Aceh
INDONESIA
Ekombis: Jurnal Fakultas Ekonomi
Published by Universitas Teuku Umar
ISSN : 23550627     EISSN : 2355097X     DOI : https://doi.org/10.35308/ekombis
Core Subject : Economy,
Jurnal E-Kombis adalah media publikasi ilmiah yang diterbitkan oleh Fakultas Ekonomi Universitas Teuku Umar Meulaboh yang memuat hasil penelitian dalam rumpun ilmu ekonomi yang meliputi bidang ilmu terkait pada Ekonomi Pembangunan, Manajemen & Bisnis, Keuangan, Perbankan, Perpajakan dan Akutansi. Jurnal ini diterbitkan dua kali setiap tahun dalam edisi cetakan dan versi jurnal online berbasis open source system.
Articles 10 Documents
Search results for , issue "Vol 11, No 1 (2025): April" : 10 Documents clear
Pengaruh Penerapan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) Terhadap Kualitas Laporan Keuangan Pemerintah Kota Banda Aceh Anthony, Anthony; Handayani, Meutia; Eriva, Cut Yunina; Farlian, Talbani
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 1 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i1.12204

Abstract

Abstrak  Penelitian ini memiliki suatu tujuan untuk melihat pengaruh penerapan Sitem Informasi Keuangan Daerah ( SIPKD) terhadap kualitas laporan keuangan daerah. Daerah yang diambil sebgai objuek dalam penelitian ini adalah daerah Kota Banda Aceh. Mengingat sela mini hasil laporan keuangan pemerimtah Kota Banda Aceh adalah cukup baik yaitu dengan hasil opini audit wajar tanpa pengecualian. Penelitian ini dilakukan pada SKPD Pemerintah Kota Banda Aceh, dimana Bendahara Pembantu Pengeluaran dan pembantu pejabat penatausahaan keuangan (Pembantu PPK) sebagai responden. Penelitian ini dilakukan pada seluruh Satuan Kerja Pemerintah Daerah (SKPD) Pemerintah Kota Banda Aceh, dimana Bendahara Pembantu Pengeluaran dan pembantu pejabat penatausahaan keuangan (Pembantu PPK) sebagai responden. Hasil penelitian ini adalah penggunaan SIPKD (X) berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan (Y). Pengaruh tersebut merupakan gambaran bahwa penggunaan aplikasi SIPKD di Kota Banda Aceh telah berjalan efektif sehingga dapat memberikan laporan keuangan yang berkualitas. Hal ini berarti, semakin tinggi penerapan SIPKD semakin tinggi pula pengaruh terhadap kualitas laporan keuangan pemerntah kota banda aceh.  
Strategi Pengembangan Objek Wisata Pantai Sunari Sebagai Tujuan Wisata di Kabupaten Kepulauan Selayar Harpin, Irma Rahmayani; Akhmad, Akhmad; Suarni, Agusdiwana
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 1 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i1.12321

Abstract

The study aims to indentify the right strategies to make Sunari Beach an advanced and attractive tourist destinasion for local and foreign tourists. The focus of this study is internal dan external factors in determining the development strategy of Sunari Beach tourism. Data were obtained from 12 informants, namely Sunari Beach staff, Patikarya village mother, visitors and the surrounding community through interviews and analyzed using qualitative descriptive and swot analysis. The result of the study indicate that the right strategy in developing Sunari Beach tourism based on sowt analysis in the opportunity strategy, namely by maximzing strengths and opportunities through the development of tourism activity facilities and following tourism trends. Threats strategy, namely optimizing strengths to reduce the impact of climate change and overturism with an environmentally friendly approach and tourist segmentation. Weakness opportunity strategy, namely reducing weaknesses and facing threats by diversifying income and personalized touris services. These findings indicate that the development of Sunari Beach as a highly competitive touris destinastion can be achieved through a collaborations strategy and opportunities and challenges in the field. Therefore, by help develop the Sunari Beach tourist attraction and be able to compete with other destination. Keywords: Sunari Beach, Development Strategy, SWOT Analysis
Analisis Faktor-Faktor yang mempengaruhi hasil Produksi Padi di Desa Jangan- Jangan Kecamatan Pujananting Kabupaten Barru Lisa, Lisa; Akhmad, Akhmad; Asriati, Asriati
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 1 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i1.12214

Abstract

This study aims to analyze the factors affecting rice production in Jangan-Jangan Village, Pujananting District, Barru Regency. The factors examined include land area, labor usage, and pesticide application. Data were collected from 20 farmer respondents through surveys and analyzed using multiple linear regression. The results show that land area and pesticide use have a positive and significant effect on rice production, while labor does not have a significant effect. The coefficient of determination (Adjusted R Square) of 0.679 indicates that 67.9% of the variation in rice production can be explained by the three variables, while the remaining 32.1% is influenced by other factors outside the model. Keywords: rice production, land area, labor, pesticides
Pengaruh Biaya dan Harga Terhadap Pendapatan Nelayan di Desa Sampulungan Kecamatan Galesong Utara Kabupaten Takalar Fitriani, Fitriani Fitri
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 1 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i1.12213

Abstract

The results of the research show that: (1) the costvariable (X1) has a positive but insignificant effect on the income of fishermen (Y) in Sampulungan village, Galesong Utara district, Takalar regency. This is evidenced by the data processing results where the coefficient of the variable is 0.103 with a significance value of 0.0679, which is greater than 0.05, and the calculated t value of 0.417 is smaller than the table t value of 2.026. (2) the price variable (X2) has a positive but insignificant effect on the income of fishermen (Y) in Sampulungan village, Galesong Utara district, Takalar regency. This is evidenced by the data processing results where the coefficient of the variable is 0.054 with a significance value of 0.877, which is greater than 0.05, and the calculated t value of 0.155 is smaller than the table t value of 2.026.Keywords: Cost, Price, and Income 
Pengaruh Pembayaran Klaim dan Beban Operasional Terhadap Profitabilitas Perusahaan PT. Jamkrindo Cabang Makassar Sari, Mutiara Melinda; Nasrullah, Nasrullah; Syahriati, Antenri
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 1 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i1.12218

Abstract

This study aims to weaken the influence of claim payments and operating expenses on the profitability of PT. Jamkrindo Makassar Branch for the period 2019-2024. Using a quantitative approach with multiple linear regression techniques on secondary data from the income statement, the results of the study indicate that claim payments and operating expenses simultaneously have a significant effect on profitability. Partially, claim payments have a negative and significant effect, indicating that an increase in claim payments reduces profitability. Operating expenses also have a negative and significant effect on profitability, indicating that a large increase in operating expenses can reduce the company's profits.Keywords: Claim Payments, Operating Expenses, Profitability
Pengaruh Imbal Jasa Penjaminan dan Rasio Profitabilitas Terhadap Pertumbuhan Laba PT. Jamkrindo Cabang Makassar Nasrun, Nasya; Rustam, Andi; Adiningrat, Andi Arifwangsa
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 1 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i1.12223

Abstract

This quantitative study aims to analyze the effect of guarantee fees and profitability ratios on profit growth of PT. Jamkrindo Makassar Branch using secondary data from financial statements for the period 2019-2023 and multiple linear regression techniques. The results of the study indicate that guarantee fees and profitability simultaneously affect profit growth. Partially, guarantee fees have a positive and significant effect on profit growth, indicating that increasing service fee income increases the company's profit. Likewise, the profitability ratio has a positive effect on profit growth, where high ROA reflects the company's improving performance and has a positive impact on profit growth.Keywords: Guarantee Fees, Profitability Ratio, Profit Growth
ANALISIS PENYERAPAN TENAGA KERJA PADA SEKTOR EKSPEDISI DI KABUPATEN ACEH BARAT Pangestu, Denanda
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 1 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i1.12644

Abstract

This study aims to analyze the influence of capital, wage levels, and technology on labor absorption in the expedition sector in West Aceh Regency. The expedition sector plays an important role in providing employment, especially in facing the challenges of increasing unemployment due to population growth. With the development of shipping activities, the need for labor also changes, depending on the adequacy of capital, the amount of wages, and the use of technology. This study uses a quantitative approach with a causal associative method. The research sample covers the entire population, namely 26 expedition company units in West Aceh Regency which were taken using the total sampling technique. Primary data were obtained by distributing questionnaires to respondents in each company. The data analysis technique used is multiple linear regression, with classical assumption tests such as normality, multicollinearity, heteroscedasticity, and autocorrelation tests to ensure the validity of the model. The results of the study indicate that partially, the capital and technology variables have a positive and significant effect on labor absorption, while the wage level does not have a significant effect. However, simultaneously, the three variables capital, wages, and technology have a positive and significant effect on labor absorption in the expedition sector of West Aceh Regency. These findings suggest that increasing capital and adopting appropriate technology can expand employment opportunities, while wage policies need to be considered with a more comprehensive approach to encourage employment absorption.
Pengaruh Pengangguran terhadap tingkat kesehatan di Kabupaten Gowa Sulawesi Selatan Lestari, Novita Dian; Warda, Warda; Achsanuddin, Nur
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 1 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i1.12968

Abstract

This study examines the influence of poverty on poverty levels in Gowa Regency, South Sulawesi. The goal is to analyze how poverty reduction affects poverty. Using a quantitative approach, this study utilizes time series data from 2014 to 2024 collected through observation and documentation. The data were analyzed using simple linear regression using SPSS version 30. The results consistently show that poverty has a significant positive effect on poverty levels in Gowa Regency. This finding indicates that increasing poverty contributes to increasing poverty. The main implication is the need for urgent public policy interventions to create jobs and reduce poverty rates as a crucial strategy for sustainable poverty alleviation.Keywords: Unemployment, Poverty
Analisis Potensi yang Mendukung Pertumbuhan Ekonomi di Kabupaten Gowa Putri, Rini Dwi
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 1 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i1.12965

Abstract

This study aims to analyze the potential of business sectors that support economic growth in Gowa Regency. This study uses a quantitative approach using GRDP data at constant prices from 2010 for the period 2019–2023. The analysis method used is the Location Quotient (LQ) to identify basic and non-basic sectors. The results show that of the 17 sectors, 7 are classified as basic (e.g., Real Estate, Agriculture, Information and Communication), which contribute significantly to GRDP and have significant potential for job creation. Meanwhile, the remaining 10 sectors are classified as non-basic (e.g., Manufacturing Industry, Construction). Although they have high GRDP values, their low LQ values indicate contributions below the provincial average and require strengthening strategies. These findings recommend prioritizing basic sectors and strengthening non-basic sectors in regional economic development planning.Keywords : GRDP, Basic Sectors, Non-Basic, Economic Growth
Pengaruh Jumlah Penduduk dan Pengangguran Terhadap Pertumbuhan Ekonomi di Kabupaten Bulukumba Putri, Rini Dwi; Naidah, Naidah; Suarni, Agusdiwana
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 1 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i1.12964

Abstract

This study aims to analyze the effect of Population and Unemployment on Economic Growth in Bulukumba Regency. Ecoomic growth is an important indicator in assessing the development performance of a region, which is influenced by various factors, including the dynamics of population. The type of data used in this research is quantitative data obtained from time series data from 2010 t0 2024. The data used in this research is secondary data obtained from the Central Bureau of Statistics (BPS) of Bulukumba Regency. The analysis method used is multiple linear regression to test the relationship between the independent variable (population and unemployment) on the dependent variable (economic growth). The results showed that population has a positive and significant effect on economic growth, while unemployment has a negative but insignificant effect on economic growth.Keywords : Population; Unemployment Rate; Economic Growth

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