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Contact Name
Paska Marto Hasugian
Contact Email
paskamarto86@gmail.com
Phone
+6281264451404
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editorjournal@seaninstitute.or.id
Editorial Address
Deliserdang, Sumatera Utara, Indonesia
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INDONESIA
Journal of Economics and Business (JECOMBI)
Published by SEAN INSTITUTE
ISSN : -     EISSN : 27468887     DOI : -
Core Subject : Economy, Science,
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
Articles 152 Documents
The Moderating Role Of Auditor Reputation On The Influence Of Audit Fees And Corporate Financial Distress On Auditor Switching Nuryasin, Fadli
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 was to determine the effect of audit fees and financial difficulties on auditor switching with auditor reputation as a moderating variable. The research method uses quantitative methods. The research design consists of a descriptive design and a causal design. The sampling technique uses purposive sampling with a total sample of 27 infrastructure, utilities & transportation sector companies registered on the IDX for 2020-2023, where the research sample data is 135 sample data. Data analysis used logistic regression analysis and moderated regression analysis (MRA) with the SPSS Version 23 program. Based on the results of data analysis, it is known that the Nagelkerke R Square value is 0.689. This shows that the variation in giving auditor switching can be explained by 68.9% by the audit fee variable, financial distress with the auditor's reputation as a moderating variable, while the rest is explained by other variables not examined. The results of testing the hypothesis, it is known that audit fees have a positive effect on auditor switching, financial distress has a positive effect on auditor switching, auditor reputation moderates (weakens) the effect of audit fees has a positive effect on auditor switching, and auditor reputation does not moderate the effect of financial distress on auditor switching.
The Influence Of Audit Committee Effectiveness, Audit Opinion, And Firm Size On Financial Reporting Fraud Febrian, Yudha Eka
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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The aim of this research is to determine the effect of audit committee independence, audit committee financial expertise, audit committee work meetings, audit opinion and company size on fraudulent financial reporting. The research method uses quantitative methods. The research design consists of a descriptive design and a causal design. The sampling technique uses purposive sampling with a total sample of 25 financial sector companies in the insurance and multi-finance (financing) sub-sectors listed on the IDX in 2019-2023, where the research sample data is 125 sample data. Data analysis uses multiple linear regression analysis with the SPSS Version 23 program. Based on the results of data analysis, it is known that the Adjusted R Square value is 0.264. This shows that 26.4% of the variation in fraudulent financial reporting variables can be explained by the variables audit committee independence, audit committee financial expertise, audit committee work meetings, audit opinion and company size, while the remaining 73.6% is explained by other variables. which was not researched. From the results of hypothesis testing, it is known that audit committee independence has a negative effect on fraudulent financial reporting, audit committee financial expertise has no effect on fraudulent financial reporting, frequency of audit committee meetings has a positive effect on fraudulent financial reporting, audit committees have a negative effect on fraudulent financial reporting, and company size ( size) has a negative effect on fraudulent financial reporting.
The Influence Of Service Quality And Price On Customer Satisfaction Saputra, Aditya Dwi Ramdhani; Maftuchach, Viniyati
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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Consumers seek affordable prices that meet their needs while leveraging new opportunities to ensure the service quality provided satisfies prospective customers. The purpose of this study is to examine the influence of service quality and price on customer satisfaction. The research population consists of customers at the JNE Sales Counter of PT Forty Resource, with a sample size of 100 respondents. The data analysis method employed is multiple regression using SmartPLS 4, utilizing Structural Equation Modelling (SEM). The study results indicate that service quality has a positive but not significant effect on customer satisfaction, while price has a positive and significant effect on customer satisfaction. The implications of this study suggest that better service quality and competitive pricing can enhance customer satisfaction, particularly at the Sales Counter of PT Forty Resource. The limitations of this study include a sample size of only 100 respondents and reliance solely on data analysis results. Future research is encouraged to further explore service quality, price, and customer satisfaction using different research methods, a broader sample, and alternative research instruments. The use of SmartPLS 4 distinguishes this study from previous research.
Operations Management Strategy To Improve Efficiency And Service Quality Through Decision Support System Lestari Pratiwi Sitanggang; Ayu Trisanti; Ritawati Sirait; Pandapotan Sitompul; Donalson Silalahi
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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This research explores the operations management strategies implemented to improve operational efficiency and service quality in Cooperative “XYZ” as well as the hospitality sector in Samosir Regency. With a descriptive analytical approach and secondary data support from performance reports, customer satisfaction surveys, and academic literature, it was found that strategies such as information technology utilization, capacity planning, and supply chain management made significant contributions. The utilization of a decision support system (DSS) enables more targeted data-driven decision-making. The results showed that the utilization of information technology increased operational efficiency by 30% and customer satisfaction reached 86.7%. The utilization of SPK places alternative technology utilization strategies as a top priority for optimizing operational performance and customer satisfaction.
Analysis of The Effect of Growth Domestic Product Growth, Consumer Price Index, Inflation, BI Interst Rate, and The Rupiah-Dollar Exchange Rate on Gold Price Septevenus, William; Lesmana , Iwan; Sitardja , Meco; Biantara, Dheny; Handayani, Sri
Journal of Economics and Business (JECOMBI) Vol. 6 No. 01 (2025): Journal of Economics and Business (JECOMBI), January 2025
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This research aims to analyze macroeconomics factors that affect the Gold Price. The variables in this study are Gross Domestic Product Growth, Consumer Price Index, Inflation, BI Rate, Exchange Rate. The sample used in this research is secondary data of Gold Price in investing.com on the period from 2005-2020. Using SPSS (statistical package for the social science), methods of analysis used in this study include tolerance and VIF test, Kolmogorov- Smirnov test, multivariate cointegration tests: Test, SRESID and ZPRED estimation, t-statistical tests, F- statistical test, coefficient of determination (R2), and Pearson Correlation Product Moment. The result of this research shows Gross Domestic Product Growth, BI Rate, Exchange Rate have significant influence on the Gold Price, but Consumer Price Index and inflation have no significant influence on the Gold Price. All the independent variables simultaneously from a good model to explain the Gold Price since the magnitude of the effect value is 90,1% while 9,9% is explained by other variables besides Gross Domestic Product Growth, Consumer Price Index, Inflation, BI Rate, Exchange Rate. The formula that was found from this research could be used as a tool in predicting Gold Price. Keywords: Gold Price, Gross Domestic Product Growth, Consumer Price Index, Inflation, BI Rate, Exchange Rate.
The Paradox of Economic Development: Environmental Sustainability and Economic Growth of the Mining Industry in Indonesia Umar, Umar; Sari, Ema; Umar, Fitriana
Journal of Economics and Business (JECOMBI) Vol. 6 No. 02 (2025): Journal of Economics and Business (JECOMBI), May 2025
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The mining industry in Indonesia plays an important role in national economic development. However, mining activities often result in significant environmental impacts. This creates a paradox between the need for economic growth and environmental sustainability. This study aims to explore the relationship between economic growth generated by the mining sector and its environmental impacts in Indonesia. The study uses qualitative methods with secondary data analysis from government reports, scientific journals and other relevant sources. The results showed a significant conflict of interest between natural resource exploitation and environmental preservation. The study concludes that sustainability-based policies should be integrated in the management of the mining industry to achieve a balance between economic and environmental development.
Analysis of Marketing Strategy and ITS Implications for Consumer Impulse Buying Decisions at Superindo Cikaret Cibinong Solehudin, Didin; Astuti, Dewi
Journal of Economics and Business (JECOMBI) Vol. 6 No. 02 (2025): Journal of Economics and Business (JECOMBI), May 2025
Publisher : SEAN Institute

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Impulse buying behavior significantly impacts retail sales, making it a crucial aspect of consumer purchasing decisions. However, the role of marketing strategies in driving impulse buying behavior remains underexplored, particularly in the context of supermarkets in Indonesia. This study aims to analyze the influence of marketing strategies on consumer impulse buying decisions at Superindo Cikaret Cibinong, focusing on key factors such as pricing, promotions, store layout, and in-store advertising. This research employs a quantitative approach with a descriptive and explanatory research design. Data was collected through a structured survey distributed to Superindo consumers, with the sample size determined using Cochran’s formula. The study applies multiple regression analysis using SPSS software to evaluate the impact of different marketing strategies on impulse buying behavior. The findings reveal that promotional activities and store layout have a significant influence on impulse buying decisions, whereas pricing strategies and in-store advertising have a more moderate effect. The results suggest that well-planned marketing strategies can effectively trigger unplanned purchases, emphasizing the importance of retail environment design in influencing consumer behavior. This study contributes to the existing literature by providing empirical insights into marketing strategies and impulse buying behavior in the Indonesian retail sector. The findings offer practical implications for retail managers, highlighting the need for strategic promotional efforts, optimized store layouts, and engaging advertisements to enhance consumer impulse purchases. Future research could explore additional factors, such as psychological triggers and digital marketing influences, to further understand impulse buying behavior in modern retail environments.
The Influence of Work Flexibility and Leadership on Work Engagement of Generation Z with Job Satisfaction as an Intervening Variable Joesah, Nurzalinar; Latumahina, Jeffry; Armaniah, Henny
Journal of Economics and Business (JECOMBI) Vol. 6 No. 02 (2025): Journal of Economics and Business (JECOMBI), May 2025
Publisher : SEAN Institute

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This study aims to analyze how work flexibility and leadership affect Generation Z’s work engagement, both directly and indirectly through job satisfaction. The research employs a quantitative survey approach, collecting data from 97 Generation Z employees across various industries in Indonesia. The Partial Least Squares Structural Equation Modeling (PLS-SEM) technique was used for data analysis, with the sample size determined using Cochran’s formula. The findings indicate that work flexibility significantly enhances job satisfaction but does not directly impact work engagement. In contrast, leadership strongly influences both job satisfaction and work engagement. Furthermore, job satisfaction mediates the relationship between leadership and work engagement, while no significant mediation effect is found for work flexibility. These results highlight the critical role of leadership in fostering engagement among Generation Z  employees. Organizationsaiming to enhance workforce engagement should focus on supportive leadership approaches while also ensuring work flexibility to improve job satisfaction. The study provides practical insights for human resource management strategies and suggests further research to explore additional moderating factors that may influence these relationships.
Enhancing MSME Performance: Optimizing Work Engagement and Knowledge Sharing Suseno, Bambang
Journal of Economics and Business (JECOMBI) Vol. 6 No. 02 (2025): Journal of Economics and Business (JECOMBI), May 2025
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Micro, small, and medium enterprises (MSMEs) play a crucial role in economic growth and job creation. However, their performance is often constrained by internal challenges, particularly in areas such as work engagement and knowledge sharing. While previous research has recognized the importance of these factors in business success, their combined impact on MSME performance remains underexplored, especially in developing economies like Indonesia. This study aims to address this gap by examining the extent to which work engagement and knowledge sharing influence MSME performance. A quantitative research design was employed, collecting data from 90 MSME owners in Medan City. The hypothesis testing results confirm that work engagement and knowledge sharing both have a significant positive effect on MSME performance. Businesses with high owner engagement and active knowledge sharing exhibit higher operational efficiency and improved decision-making, leading to superior overall performance. However, the findings also highlight key barriers such as limited communication infrastructure, lack of trust, and leadership constraints, which may hinder the effective implementation of these factors. To overcome these challenges, MSMEs should foster an inclusive work environment, invest in employee development, and leverage digital tools for knowledge sharing. This study provides valuable insights for MSME owners and policymakers to enhance business sustainability through better engagement and collaboration. Future research should explore the moderating role of digital transformation and leadership styles in strengthening the relationship between work engagement, knowledge sharing, and MSME performance.
Fundamental Based Strategy for Selecting Potential Stocks in the Jakarta Islamic Index Vidada, Irwin Ananta; Saridawati, Saridawati; Aliudin, Raden Muhammad Tedy; Suprianto, Agung; Sabariah, Etika
Journal of Economics and Business (JECOMBI) Vol. 6 No. 02 (2025): Journal of Economics and Business (JECOMBI), May 2025
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This study addresses the challenge of identifying potential stocks for long-term investment within the Jakarta Islamic Index (JII) amid dynamic market conditions and regulatory changes impacting the capital market. The research aims to develop a systematic approach to stock selection based on fundamental analysis, utilizing the Stockbit application’s Stock Screener feature. The method involves several stages, including defining screening criteria based on market capitalization, profitability, revenue growth, Return on Equity (ROE), Net Profit Margin (NPM), debt levels, and dividend consistency. Stocks are further evaluated through valuation metrics such as Price Earnings Ratio (PER) and Price to Book Value (PBV) to identify potential discounts of over 20% relative to their five-year historical averages. The screening process shortlisted four issuers: KLBF, TLKM, ASII, and UNTR, all of which meet both quality and valuation criteria, and are currently trading at attractive discounts. These findings offer valuable insights for investors, providing a practical framework for initial screening and deeper financial analysis, including examination of the companies’ financial statements and business models. The study concludes that integrating digital tools like Stockbit with fundamental analysis enhances decision-making for investors and suggests further research to explore advanced screening techniques and integration with sharia compliance considerations.

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