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 156 Documents
PENGARUH GENDER, RISK PREFERENCES DAN PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMUNIKASI (TIK) TERHADAP KEPUTUSAN INVESTASI Lenita Waty; Grace Orlyn Sitompul; Francis Hutabarat
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 9, No 1 (2023): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v9i1.6955

Abstract

As a result of the post-pandemic economic downturn, many people have lost a significant portion of their wealth. The right investment decision is required to get out of this mess. One way to recoup depreciating assets is through investment choices that vary depending on factors such as the investor's risk tolerance and level of digital literacy. The research in this article aims to shed light on how gender, risk aversion, and the use of ICT all play a role in financial investment choices. In this investigation, a questionnaire served as the research tool of choice. A total of 239 Indonesian professionals participated in this study. SPSS 26.0 statistics were used for this study. This study employs a variety of statistical tests and measures of correlation and independence to determine its findings. The study found that the demographic factors of gender, Risk Preferences, and the use of ICT all together significantly affect investment decisions and that the use of ICT itself partially significantly affects investment decisions.     
PENGARUH LOCUS OF CONTROL DAN SELF EFFICACY TERHADAP PERILAKU ETIS (Studi Kasus Mahasiswa Akuntansi Universitas Pekalongan) Fangela Myas Sari
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 9, No 1 (2023): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v9i1.8452

Abstract

 This study aims to see the influence of accounting students who behave ethically. This research is reviewed from locus of control, self efficacy. The subjects of this study were accounting students at the Pekalongan University. While the object of research is the ethical behavior of accounting students at Pekalongan University. The data in the study were collected using a questionnaire,for the sampling method using convenience sampling method.The results of this study indicate that locus of control has a positive and significant effect on ethical behavior, self-efficacy has a positive and significant effect on ethical behavior.Keywords : Effect of Locus Of Control, Self Efficacy, Student Ethical Behavior. 
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
PENGARUH ETIKA KERJA, TANGGUNG JAWAB SOSIAL, DAN REPUTASI TERHADAP KUALITAS LAYANAN KARYAWAN KESYAHBANDARAAN DAN OTORITAS PELABUHAN UTAMA MAKASSAR Ramadhan, Gilang; Yusuf, Muhammad; Nasrullah, Nasrullah
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 2 (2025): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i2.12401

Abstract

This study aims to determine the influence of Work Ethics, Social Responsibility, and Reputation on the Service Quality of employees at the Main Office of Kesyahbandaran and Port Authority Makassar. This research uses a quantitative approach with a total of 75 respondents. Data collection methods included observation, documentation, and questionnaire distribution. Data were analyzed using multiple linear regression tests and hypothesis testing with t-tests. The results showed that work ethics, social responsibility, and reputation have a positive and significant effect on service quality. This study indicates that these variables collectively play an important role in shaping excellent service quality within the Kesyahbandaran and Port Authority Makassar environment. Keywords : Work Ethics, Social Responsibility, Reputation, Service Quality.
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
DETERMINASI INDEKS PEMBANGUNAN MANUSIA DI PROVINSI ACEH: KAJIAN EMPIRIS DATA PANEL KABUPATEN/KOTA Ramadhani, Putri; Noviar, Helmi; Ariani, Dian; Badli, Saiful; Ertika, Yenny
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 2 (2025): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i2.12247

Abstract

This research is intended to analyze the effects of Gross Regional Domestic Product (GRDP), Local Own-Source Revenue (LOSR), Capital Expenditure (CapEx), and the Aceh Special Autonomy Fund (ASAF) on the Human Development Index (HDI) in Aceh Province over the period from 2019 to 2023. The study employs a panel data regression approach utilizing the EViews 10 software to evaluate the proposed hypotheses. The variables incorporated in this analysis include GRDP, PAD, BM, DOKA, and HDI. The data utilized consists of secondary data, combining time series and cross-sectional datasets spanning 2019 to 2023. The estimation findings reveal that individually, Gross Regional Domestic Product (GRDP) exerts a significant and favorable impact on the Human Development Index (HDI) within Aceh Province, supported by statistical significance; PAD demonstrates a positive yet statistically insignificant effect on HDI; BM also shows a positive but non-significant impact; In contrast, the Aceh Special Autonomy Fund (DOKA) demonstrates an inverse and statistically meaningful connection with The Human Development Index (HDI). When combined, these variables jointly exert a positive and statistically significant effect on the Human Development Index (HDI) throughout Aceh Province.
PENGARUH TINGKAT SUKU BUNGA TERHADAP INVESTASI PENANAMAN MODAL DALAM NEGERI (PMDN) DI SUMATERA UTARA TAHUN 2015-2024 Mardiah, Siti
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 2 (2025): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i2.12473

Abstract

This study aims to empirically examine the effect of interest rates on Domestic Investment (PMDN) in North Sumatra Province during the period 2015-2024. Using a quantitative approach and time series data for ten years, this study uses simple linear regression analysis to assess the strength and direction of the relationship between variables. The results showed that interest rates have a negative and significant effect on deposits.  The t-test results confirmed the significance of this relationship. This finding supports the economic theory that high interest rates will increase the cost of capital and inhibit investment expansion. This study highlights the importance of maintaining an optimal interest rate level as a strategic tool to foster sustainable regional investment growth.
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 IPM, UPAH MINIMUM PROVINSI DAN BELANJA DAERAH TERHADAP KEMISKINAN DI KABUPATEN ACEH BARAT Agustyn, Adelia Dara; Badli, Saiful; Ertika, Yenny; Noviar, Helmi; Ariani, Dian
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 2 (2025): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i2.12251

Abstract

This study investigates the impact of the Human Development Index (HDI), provincial minimum wage, and regional expenditure on the poverty level in West Aceh Regency during the period 2011–2023. The research adopts a quantitative approach using multiple linear regression methods and secondary data sourced from the Central Bureau of Statistics (BPS) of West Aceh. Analysis was conducted using EViews 10 software to examine both partial and simultaneous effects of the independent variables on the dependent variable, namely the number of people living in poverty. The results indicate that, partially, the HDI has a negative and significant effect on poverty (0.0154 < 0.05), implying that improvements in the HDI correlate with reductions in poverty. In contrast, the provincial minimum wage (0.3722 > 0.05) and regional expenditure (0.2691 > 0.05) both exhibit negative but statistically insignificant partial effects. This suggests that increases in wages and regional spending alone are not sufficient to significantly reduce poverty in West Aceh. This may be due to other factors, such as suboptimal budget allocation and an economy still dominated by the informal sector. However, the simultaneous analysis shows that HDI, provincial minimum wage, and regional expenditure collectively have a significant effect on poverty (0.000276 < 0.05). The coefficient of determination (R-squared) is 0.867304, indicating that 86.7% of the variation in poverty can be explained by this model, while the remaining 13.3% is due to factors outside the model. These findings underscore the importance of a holistic approach to poverty alleviation, involving the enhancement of HDI, increases in minimum wages, and the optimization of the allocation and effectiveness of regional expenditure. Future research could consider additional factors contributing to poverty in West Aceh to develop a more comprehensive model.