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Untung Eko Setyasari
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EKOBIMA Ekonomi Bisnis dan Manajemen
Published by POLITEKNIK LP3I BANDUNG
ISSN : -     EISSN : 30261996     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
EKOBIMA : Jurnal Ekonomi Bisnis Dan Manajemen adalah berisi kajian hasil penelitian tentang Ekonomi, Bisnis dan Manajemen, diterbitkan oleh 2 (dua) kali dalam satu tahun pada bulan Juni dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 85 Documents
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Strategi Peningkatan Pelayanan Administratif di Lingkungan Dinas PUPR Jombang Baskara, Renaldi Habib; Sopingi, Imam
Jurnal Ekonomi Bisnis dan Manajemen Vol. 3 No. 2 (2025): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2025
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v3i2.2701

Abstract

Effective public service requires the Jombang Public Works and Public Housing Agency to improve the quality of administrative services, which still face challenges such as complex bureaucratic processes, limited technology, and varying employee competencies. This study aims to formulate strategies for improving administrative services to be more efficient and accountable. Using qualitative methods with a phenomenological approach, data were collected through in-depth interviews with employees and service users. The results indicate that administrative processes are still dominated by manual procedures, cross-sector coordination is suboptimal, and the use of information technology is unequal. These findings point to three main strategies: process digitization, SOP simplification, and HR competency development. The implementation of these strategies has implications for increasing efficiency, transparency, and service responsiveness
Pengaruh Kompensasi Dan Disiplin Kerja Terhadap Kinerja Guru Sd It Qoshrul Muhajirin Abdul Qadir, Ramdan; Herdiyanti; Madyasari, Rina
Jurnal Ekonomi Bisnis dan Manajemen Vol. 3 No. 2 (2025): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2025
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v3i2.2702

Abstract

This study aims to analyze the impact of compensation and work discipline on teacher performance at SD IT Qoshrul Muhajirin. To achieve this objective, this study applies a quantitative method. The population involved in this study consists of 71 individuals. In determining the sample, this study applies a saturated sampling technique with a total sample of 71 individuals who are teachers at SD IT Qoshrul Muhajirin. The results of this study indicate that, partially, compensation has a positive impact on teacher performance, while work discipline also has a positive influence on teacher performance.
Analisis Return On Equity (ROE) Dalam Menilai Tingkat Kesehatan Perusahaan PT. Kalbe Farma Tbk Ayu Lestari, Vina; Usmar, Andi
Jurnal Ekonomi Bisnis dan Manajemen Vol. 3 No. 2 (2025): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2025
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v3i2.2706

Abstract

This study analyzes the financial condition of PT Kalbe Farma Tbk from 2023 to 2025 using Return on Equity (ROE) as the primary assessment indicator. ROE is an essential profitability ratio that evaluates the company’s ability to generate net income based on shareholders’ equity. Quarterly ROE data were collected and averaged annually to detect patterns of change and assess the company’s financial status. The findings indicate that ROE in 2023 was very low, reflecting weak profitability and limitations in managing equity effectively. In 2024, ROE increased despite considerable fluctuations, indicating that the company was entering a recovery phase. In 2025, ROE rose steadily and exceeded the healthy threshold, demonstrating improved operational efficiency and stronger financial performance. Overall, the study concludes that PT Kalbe Farma Tbk experienced a gradual recovery and achieved a healthy financial condition by the end of the analysis period.
Pengaruh Harga Dan Lokasi Terhadap Keputusan Pembelian Pada Fore Coffe Cirebon Muangsal; Kurniawan, Rudi
Jurnal Ekonomi Bisnis dan Manajemen Vol. 3 No. 2 (2025): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2025
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v3i2.2721

Abstract

The purpose of this research is to analyze how price and location affect consumer purchasing decisions at Fore Coffee Cirebon by employing a quantitative methodological approach. A total of 100 respondents were selected through a non-probability sampling technique. The variables were assessed through a Likert-scale instrument, and the collected data were subsequently analyzed with SPSS version 22. The analysis process involved conducting validity tests, reliability assessments, multiple linear regression evaluations, and partial t-test examinations, simultaneous F-tests, and the coefficient of determination (R²). The results indicate that both price and location significantly affect consumer purchasing decisions, with price emerging as the most significant contributing factor. Overall, the research model accounts for 48.5% of the variation in purchasing decisions, while the remaining 51.5% is explained by other variables not examined in this study
Analisis Pengaruh Dynamic Capabilities Terhadap Kinerja UMKM Ditengah Fluktuasi Pasar: Studi Kasus Pada Joesa Salon Fitri Hasnawati, Naila; Marlina, Jeni; F Sanjaya, Vicky
Jurnal Ekonomi Bisnis dan Manajemen Vol. 3 No. 2 (2025): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2025
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v3i2.2740

Abstract

This study aims to understand the influence of dynamic capabilities on the adaptive performance of salon MSMEs in facing market fluctuations. Using a qualitative approach, the study explores the experiences of salon owners and managers in applying detecting, seizing, and reconfiguring capabilities as adaptation strategies. Information was collected through in-depth interviews, observations, and documentation, then analyzed using thematic analysis techniques. The results show that detecting capabilities enable salons to recognize changes in beauty trends, customer preferences, and competitive dynamics. Seizing capabilities help salons capitalize on opportunities through service updates, product innovation, and advanced marketing strategies. Meanwhile, reconfiguring capabilities are reflected in resource adjustments, employee training, technology use, and operational process improvements. The three components of dynamic capabilities were found to contribute significantly to the adaptive performance of salons, particularly in maintaining service relevance and increasing competitiveness. Internal factors such as visionary leadership, innovative culture, and human resource competencies also strengthen the effectiveness of the application of dynamic capabilities. This study emphasizes the importance of continuous adaptation capabilities for SME salons in order to survive and thrive amid rapid market changes.
Pengaruh Kompensasi Dan Disiplin Kerja Terhadap Kinerja Karyawan Bagian Produksi Penicillin di PT Sanbe Farma Kota Cimahi Rini Handayani; Yuke Widyawati
Jurnal Ekonomi Bisnis dan Manajemen Vol. 4 No. 1 (2026): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2026
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v4i1.2744

Abstract

This research is motivated by the phenomenon that 70% of employees in the penicillin production department at PT SANBE FARMA, Cimahi City, failed to achieve their target. The main objective of this study is to determine how compensation and work discipline influence employee performance at PT SANBE FARMA, Cimahi City. The research method used in this study is quantitative correlational method. The unit of analysis is 65 employees working at PT SANBE FARMA, Cimahi City. The research instrument uses a questionnaire. The sampling technique uses a sample without probability or saturated sample. The analysis method includes validity test analysis, reliability test, classical assumption test, t test and f test. The results of the study indicate that partially the compensation variable (X1) and work discipline (X2) influence the performance variable (Y). While simultaneously compensation (X1) and work discipline (X2) influence performance (Y) by 58.4% while the remaining 41.6% is the influence of other variables outside this study
Pengaruh Kualitas Produk Dan Harga Terhadap Keputusan Pembelian Produk Elektronik Di Tokopedia (Studi Kasus Pengguna Tokopedia Di Cimahi Utara) Ayi Muhiban; Firman Nugraha Prasetia
Jurnal Ekonomi Bisnis dan Manajemen Vol. 4 No. 1 (2026): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2026
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v4i1.2774

Abstract

This study aims to determine how Product Quality and Price influence the decision to purchase electronic products on Tokopedia (Case Study of Tokopedia Users in North Cimahi). This study uses a quantitative research method through a descriptive and associative approach by distributing questionnaires using Google Forms as a data collection method to 97 respondents. The research unit is Tokopedia users in North Cimahi. The sampling technique is Random Sampling Snowball Sampling technique. Sampling uses the Cochran formula. Based on the results of this study, it shows that Product Quality has an influence on the Decision to Purchase electronic products on Tokopedia users in North Cimahi by 17.9%. In addition, Price also has an influence on the Decision to Purchase electronic products on Tokopedia users in North Cimahi by 20.6%. And simultaneously Product Quality and Price have an influence on the Decision to Purchase electronic products on Tokopedia users in North Cimahi by 38.5%.
Analisis Potensi Dampak Sosial dalam Restrukturisasi BUMN: Studi Kasus PT Pengembangan Armada Niaga Nasional (Persero) Milla Marlina Assegaf; Santy Sriharyati; Hana Rengganawati; Dewi Reniawaty
Jurnal Ekonomi Bisnis dan Manajemen Vol. 4 No. 1 (2026): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2026
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v4i1.2857

Abstract

This study analyzes the potential social impacts of the restructuring of a state-owned enterprise, focusing on PT Pengembangan Armada Niaga Nasional (PT PANN). The research applies a qualitative case study approach using the Social Impact Assessment framework to examine the effects of corporate restructuring on employees, stakeholders, and the surrounding community. Data were collected through in-depth interviews, focus group discussions, documentation review, and field observation. The findings indicate that the social impacts of the restructuring are relatively limited and concentrated on internal employees, particularly in the form of psychological uncertainty regarding job continuity. Administratively, the company has fulfilled its obligations related to wages and social security, reducing the risk of industrial conflict. Indirect impacts are observed in the local micro-economy surrounding the company, although they remain manageable. The study highlights the importance of integrating social impact analysis into restructuring policies to ensure organizational legitimacy and stakeholder stability. Workforce transition programs, transparent communication, and social protection mechanisms are recommended as key mitigation strategies. This case demonstrates that restructuring in state-owned enterprises requires not only financial considerations but also a socially responsive management approach to minimize adverse effects.
Significant Factors Affecting the Cooperative’s Profits in Eastern Indonesia: A Quantitative Analysis Muhammad Syaiful; Abdullah Igo; Sapriyadi; Yuyun Anggraini; Hariono; Kartomo; Ulan Mutmainnah Buchari
Jurnal Ekonomi Bisnis dan Manajemen Vol. 4 No. 1 (2026): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2026
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v4i1.2902

Abstract

This study examines the impact of own capital, loan capital, and business volume on the profits of special cooperatives in Eastern Indonesia from 2017 to 2020. Conducted as a descriptive quantitative causal study, it utilizes secondary data obtained from the Ministry of Cooperatives, covering cooperative data from the specified years. Data collection involved downloading annual data on Indonesian cooperatives and selecting variables relevant to the study, including own capital, loan capital, business volume, and cooperative profits. Data analysis employed multiple regression tests to assess the relationships between the dependent variable and multiple independent variables, preceded by classical assumption tests. The findings reveal that own capital and business volume positively influence cooperative profits, while loan capital has a negative effect. Collectively, the independent variables significantly impact cooperative profitability. These findings contribute to decision-making processes for cooperatives in Eastern Indonesia, providing a foundation for refining financial strategies and enhancing operational effectiveness.
Audit Committees As Safeguards Against Financial Reporting Risk: Evidence From IFRS 17 Implementation Fransdito Ali Ilyas; Nijar Kurnia Romdoni; Tedi Rustendi; Dedi Kusmayadi; Desiana
Jurnal Ekonomi Bisnis dan Manajemen Vol. 4 No. 1 (2026): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2026
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v4i1.2905

Abstract

This study investigates how audit committee expertise influences financial reporting risk following the implementation of IFRS 17 in Indonesia’s insurance industry. IFRS 17 represents a major regulatory shift emphasizing current fulfillment values and actuarial modeling, which significantly affects earnings volatility. Grounded in agency theory and source credibility theory, the study examines whether financial/industry expertise could mitigate the volatility associated with IFRS 17 adoption. Employing panel data regression on 18 insurance firms listed on the Indonesia Stock Exchange from 2021–2024, the study captures pre- and post-adoption periods. Results reveal that audit committee financial expertise has a significant negative relationship with earnings volatility, indicating its effectiveness in reducing financial reporting risk. Meanwhile, the interaction between financial and industry expertise, though not statistically significant, shows a consistent negative direction, implying potential synergy as expertise matures. Moreover, post-IFRS 17 implementation, earnings volatility decreases modestly, suggesting enhanced reporting stability and transparency. The findings underscore the importance of audit committee competence in navigating complex accounting standards, offering implications for regulators (OJK), insurers, and policymakers to strengthen governance capacity amid regulatory change.

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