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Journal of Economics and Business (JECOMBI)
Published by SEAN INSTITUTE
ISSN : -     EISSN : 27468887     DOI : -
Core Subject : Economy, Science,
Chemistry Economics, Econometrics & Finance
Journal of Economics and Business (JECOMBI) is a fully refereed (double-blind peer review) and an open-access online journal for academics, researchers, graduate students, early-career researchers and undergraduate students, published by SEAN Institute
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 152 Documents
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Analysis of Foreign Accounting Techniques in Eradicating Corruption in The Public Sector Gilbert Rely
Journal of Economics and Business (JECOMBI) Vol. 5 No. 01 (2024): Journal of Economics and Business (JECOMBI) : September 2024
Publisher : SEAN Institute

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Abstract

Corruption is one of the crucial problems that hinders development and public trust in government institutions. In this context, forensic accounting offers a systematic and analytical approach to identifying, preventing and addressing corrupt practices. This study aims to analyze forensic accounting techniques as a tool in efforts to eradicate corruption in the public sector. This study uses a qualitative approach with a descriptive method. The results of the study show Forensic accounting has an important role in eradicating corruption in the public sector through three stages: preventive, detective, and repressive. In the preventive stage, forensic accounting prevents corruption by implementing strict internal controls and transparent accounting practices, such as thorough audits and training for civil servants. In the detective stage, data analysis and investigation techniques are used to uncover suspicious practices and early evidence of corruption. Once corruption is detected, the repressive stage focuses on law enforcement and recovery of misappropriated assets, with forensic reports supporting legal proceedings and providing recommendations for system improvements. Collaboration between forensic accountants and law enforcement agencies further enhances the effectiveness of these efforts, so that the full application of forensic accounting can help reduce corruption and improve the integrity of the public sector.
Analysis Of The Home Ownership Loan Procedure At Pt. Putri Grage Property Dewi, Siti Ratna Sari; Maisyah, Nur
Journal of Economics and Business (JECOMBI) Vol. 5 No. 01 (2024): Journal of Economics and Business (JECOMBI) : September 2024
Publisher : SEAN Institute

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Abstract

This study aims to analyze the procedure for granting Home Ownership Loans (KPR) at PT. Putri Grage Property. The procedure was identified through a case study using qualitative methods, with data obtained from interviews, documentation, and direct observation. PT. Putri Grage Property is a property company that independently manages the credit process without involving banks, providing greater flexibility for customers. The main procedures include document submission, data investigation, interviews, field observations, and credit realization.The results of the study indicate that while this procedure facilitates  customers, the absence of bank checks poses challenges in assessing the eligibility of prospective clients. Common issues include low customer interest, incomplete documents, and payment arrears. To address these issues, PT. Putri Grage Property prioritizes trust in customers, offers payment leniency of up to six months, and enhances marketing strategies.
Women Entrepreneurs Empowerment: A Literature Review Sinaga, Klemensia Erna Christina
Journal of Economics and Business (JECOMBI) Vol. 5 No. 01 (2024): Journal of Economics and Business (JECOMBI) : September 2024
Publisher : SEAN Institute

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Abstract

This study explores the role of women’s economic empowerment through entrepreneurship as a transformative force for achieving sustainable development. Entrepreneurship provides women with opportunities to generate wealth, create jobs, and contribute to their communities while also challenging societal norms and enhancing their autonomy. Despite these benefits, women entrepreneurs face significant barriers, including limited access to education, financial resources, and networks, compounded by socio-cultural norms and systemic inequalities, particularly in developing countries like Indonesia. Using a narrative literature review, this research highlights the challenges and opportunities for women entrepreneurs, emphasizing the need for targeted policies, improved access to resources, and gender-sensitive interventions. The findings underscore the transformative impact of entrepreneurship on women’s empowerment, advocating for more inclusive and sustainable approaches to address gender disparities in economic participation.
Analysis Of Merchandise Inventory Audit In Retail Companies Umam, Danang Choirul; Anthoni, Lukman; Yusuf, Yusuf
Journal of Economics and Business (JECOMBI) Vol. 5 No. 01 (2024): Journal of Economics and Business (JECOMBI) : September 2024
Publisher : SEAN Institute

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Abstract

This study aims to analyze the operational audit of merchandise inventory in retail companies. The methods used include interviews, observations, and documentation to collect relevant data related to procedures for receiving, selling, and checking merchandise inventory. The results of the study indicate discrepancies between recorded data and physical stock, caused by errors in record-keeping, oversight in inspections, and lack of supervision. Although technology such as barcode scanners has been implemented, issues like inaccurate data entry and insufficient employee training remain challenges. Investigative audits revealed that measures such as CCTV review and interviews are effective in identifying root causes, but unfair accountability policies can lower employee motivation. This study recommends improving training, supervision, and data-driven policies to minimize stock discrepancies and enhance the operational efficiency of retail companies. These findings contribute to better and more sustainable inventory management.
The Influence Of Family Ownership On Tax Avoidance Hartono, Hartono
Journal of Economics and Business (JECOMBI) Vol. 5 No. 01 (2024): Journal of Economics and Business (JECOMBI) : September 2024
Publisher : SEAN Institute

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Abstract

This study aims to analyze the influence of family ownership on tax avoidance and examine the role of Good Corporate Governance (GCG) as a mediating variable in this relationship. The study employs a quantitative approach with a panel data regression model, applied to manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2013–2020 period. The results indicate that family ownership does not have a significant effect on tax avoidance. Furthermore, GCG fails to mediate the relationship between family ownership and tax avoidance, with a mediation test probability value of 0.7572. These findings suggest that strategic decisions in family-owned companies are more influenced by family values than by formal governance mechanisms. The implications of this research highlight the importance of strengthening corporate governance practices that are more substantive and relevant to the characteristics of family businesses, through both regulatory oversight and internal improvements. This study provides both academic and practical contributions to the development of tax policies and governance in Indonesia.
The Influence Of Compensation And Leadership Style On Employee Performance At PT. Gerbang Mandiri Sukses Jakarta Witak, Margareta Yelsiana Ina; Vidada, Irwin Ananta; Aliudin, Raden Muhammad Tedy; Rini, Ratih Setyo
Journal of Economics and Business (JECOMBI) Vol. 6 No. 01 (2025): Journal of Economics and Business (JECOMBI), January 2025
Publisher : SEAN Institute

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Abstract

This study examines the influence of compensation and leadership style on employee performance. Using a quantitative approach, data were collected from a saturated sample of 32 employees at PT. Gerbang Mandiri Sukses Jakarta through questionnaires, observations, interviews, and documentation. Validity and reliability tests confirmed the robustness of the research instruments. Multiple linear regression analysis showed that both compensation and leadership style have a significant and positive impact on employee performance, with leadership style demonstrating a stronger influence. The results highlight the importance of fair compensation systems and effective leadership in enhancing productivity and achieving organizational goals. This research provides practical insights for improving human resource management strategies, particularly in creating a motivated and high-performing workforce. These findings emphasize the critical role of strategic HR practices in supporting organizational success.
Financial Performance Evaluation Of PT Bank Rakyat Indonesia TBK Using Financial Ratio Analysis For 2020-2024 Suharini, Suharini; Hastasari, Ratih
Journal of Economics and Business (JECOMBI) Vol. 6 No. 01 (2025): Journal of Economics and Business (JECOMBI), January 2025
Publisher : SEAN Institute

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Abstract

This study evaluates the financial performance of PT Bank Rakyat Indonesia (Persero) Tbk (BRI) for the 2020-2024 period using a quantitative descriptive approach. Financial ratio analysis includes Earnings Per Share (EPS), Price-to-Earnings (P/E) Ratio, Return on Equity (ROE), Dividend Yield, and Dividend Payout Ratio, with data obtained from BRI's financial reports and other official sources. The results indicate a significant increase in EPS and ROE, reflecting improved profitability and equity management efficiency. The decrease in the P/E Ratio suggests BRI's shares have become more affordable, while the increase in Dividend Yield and Dividend Payout Ratio demonstrates the company’s commitment to shareholders. This research provides strategic insights for investors, managers, and policymakers in assessing BRI’s financial performance. The main conclusion highlights that BRI has maintained solid financial performance amidst global economic challenges, making it an attractive option for investors seeking stability and growth.
The Influence Of Top Management Team, Company Size, And Leverage On Earnings Management Rismawati, Rismawati
Journal of Economics and Business (JECOMBI) Vol. 6 No. 01 (2025): Journal of Economics and Business (JECOMBI), January 2025
Publisher : SEAN Institute

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Abstract

This study aims to determine the effect of the top management team, company size and leverage on earnings management. This type of research is quantitative research. This study uses secondary data obtained from the Indonesian Stock Exchange (IDX) website. The sample for this research is 24 companies that have conducted an IPO for the 2017-2021 period. This study uses a purposive sampling technique as a sample selection. The analytical method of this study uses multiple linear regression analysis with Eviews 12 as an analytical tool. The results show that the variables of the top management team have an effect on earnings management. Firm size variable and leverage has no effect on earnings management
The Influence Of Service, Price, And Product Quality On Consumer Purchase Intention For Mixue Ice Cream & Tea Fitri, Riskilia Aida; Anggarini, Desy Tri
Journal of Economics and Business (JECOMBI) Vol. 6 No. 01 (2025): Journal of Economics and Business (JECOMBI), January 2025
Publisher : SEAN Institute

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Abstract

This study examines the influence of service, price, and product quality on consumer purchase intentions for Mixue Ice Cream and Tea. Using a quantitative approach and multiple linear regression analysis, data were collected through online questionnaires from 40 respondents in Probolinggo City. The findings reveal that price and product quality significantly influence purchase intentions, while service does not show a significant impact when analyzed individually. However, collectively, these three variables positively and significantly affect purchase intentions. These results highlight the importance of integrating competitive pricing, consistent product quality, and excellent service in marketing strategies to optimize consumer appeal and market competitiveness.
The Effect Of Intellectual Capital On Banking Stability: The Role Of Board Education Characteristics Dwi Hari Prayitno; Rochman Arif; Fitri Nurjanah; Akhmad Imam Amrozi; Mohammad Syafik
Journal of Economics and Business (JECOMBI) Vol. 6 No. 01 (2025): Journal of Economics and Business (JECOMBI), January 2025
Publisher : SEAN Institute

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Abstract

The purpose of this study is to examine the influence of intellectual capital, namely human capital, structural capital and relational capital on banking stability with the moderating role of top management education characteristics. A total of 166 observation data were sampled in this study. Data analysis used moderate regression analysis. The results showed that all three components of intellectual capital had an influence on banking stability. Meanwhile, if the moderating effect of top management education characteristics was added, only human capital had no effect. While structural capital and relational capital remained consistent in having a positive effect on banking stability.

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