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EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Published by Universitas Dehasen Bengkulu
ISSN : 23388412     EISSN : 27164411     DOI : https://doi.org/10.37676/ekombis.v8i1.926
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other
Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 54 Documents
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Search results for , issue "Vol 10 No 1 (2022)" : 54 Documents clear
Faktor-Faktor Yang Mempengaruhi Saving Behaviour (Studi Kasus Pada Mahasiswa Kelas Reguler B Fakultas Ekonomi Universitas Tridinanti Palembang) Dwi Riana
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1103.816 KB) | DOI: 10.37676/ekombis.v10i1.1401

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi saving behaviour pada mahasiswa/I Kelas Reguler B Fakultas Ekonomi Universitas Tridinanti Palembang. Penelitian ini merupakan penelitian deskripstif. Populasi pada penelitian ini berjumlah 2616 orang. Teknik pengambilan sampel menggunakan random sampling. Sampel yang digunakan pada penelitian ini sebanyak 100 orang. Penelitian ini menggunakan data primer dengan teknik pengumpulan data menggunakan kuesioner online dan observasi. Teknik analisis data menggunakan analisis regresi berganda, uji hipotesis menggunakan uji t secara parsial, uji f secara silmultan. Dari hasil penelitian saving behaviour pada mahasiswa/I Kelas Reguler B Fakultas Ekonomi Universitas Tridinanti Palembang menunjukkan bahwa financial literacy, teman sebaya, personal income, dan risk tolerance berpengaruh positif signifikan terhadap saving behaviour pada mahasiswa/I Kelas Reguler B Fakultas Ekonomi Universitas Tridinanti Palembang. Sementara secara simultan (financial literacy, teman sebaya, personal income, dan risk tolerance) juga berpengaruh positif signifikan terhadap saving behavior.
Analisis Penerapan Target Costing dalam Meningkatkan Efisiensi Biaya Produksi Singleface pada PT. Hilal Gemilang Khair Dian Setyaning Ayu; Suhendro Suhendro; Anita Wijayanti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1496.112 KB) | DOI: 10.37676/ekombis.v10i1.1476

Abstract

Competition in the manufacturing world makes companies have to have an accurate strategy in getting the right price in the market. Taking into account the costs incurred during production using the right method in the company can compete with fierce competition. The purpose of this research is to apply the target costing method in order to be able to streamline singleface production costs at PT. Hilal Gemilang Khair. The type of research used is qualitative research. Methods of data analysis using qualitative methods with case study design or case studies. Sources of data used are primary data and secondary data. Collecting data by conducting interviews, observation and documentation. The results showed that before using the target costing method, the costs incurred were Rp. 6,506,55/kg and after applying the target costing method, the cost obtained is Rp. 6,289.52/kg. From the results of the application of the target costing method, the company can make a cost efficiency of Rp. 217.04/kg with a percentage of 3.45%. From the results of the study it can be concluded that PT Hilal Gemilang Khair can apply the target costing method used as a single face production cost control.
Faktor-Faktor yang Mempengaruhi Non Performing Financing (NPF) pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan (OJK) Periode 2015-2019 Nensi Yuniarti Zs; Budi Astuti; Furqonti Ranidiah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2016.073 KB) | DOI: 10.37676/ekombis.v10i1.1531

Abstract

Non Performing Financing (NPF) is a channeling of funds carried out by financial institutions such as Sharia Banks where in the implementation of financing payments by customers there are things such as non-current financing, financing where debtors do not meet the promised requirements, and the financing does not comply installment schedule. This study aims to determine the effect of internal and external factors on Non-Performing Financing (NPF). Internal factors include Allowance for Impairment Losses (CKPN) and Operating Expenses for Operating Income (BOPO); Macroeconomic factors include Gross Domestic Product and Inflation. Data collection techniques in this study are documentation in the form of quarterly financial statements of Islamic banks and statistical data for the 2015-2019 period. Data analysis techniques used are descriptive analysis test, classic assumption test, multiple regression test, and hypothesis testing. The results of the study show that: (1) Allowance for Impairment Losses (X1) affects the Non Performing Financing (NPF) with a sig value of 0,000 (0,000 <0.05). Operating Expenses Against Operating Income (X2) does not significantly influence the Non Performing Financing (NPF) with a sig value of 0.763 (0.763 > 0.05). Gross Domestic Product (X3) does not significantly influence the Non Performing Financing (NPF) with a sig value of 0.554 (0.554> 0.05). Inflation (X4) does not significantly influence the Non Performing Financing (NPF) with a sig value of 0.001 (0.001< 0.005).
Perbandingan Harga Saham dan Volume Transaksi Saham Sebelum dan Sesudah Pengumuman Nasional Kasus Covid-19 (Studi Kasus pada Perusahaan Sub Sektor Perkebunan di Bursa Efek Indonesia) Yusmaniarti Yusmaniarti; Selly Sepika; Furqonti Ranidiah; Budi Astuti; Ummul Khair
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1286.374 KB) | DOI: 10.37676/ekombis.v10i1.1533

Abstract

Kasus COVID-19 pertama kali di Indonesia diumumkan pada 2 Maret 2020. Penelitian ini bertujuan untuk mengetahui apakah terjadi perbedaan yang signifikan dari harga saham dan volume transaksi saham karena adanya pandemi COVID-19 (Studi Kasus Pada Perusahaan Sub Sektor Perkebunan di Bursa Efek Indonesia). Data penelitian ini diambil selama 6 bulan sebelum dan 6 bulan sesudah diumumkannya kasus pertama COVID-19 di Indonesia. Data diolah dengan Uji Wilcoxon Sign Rank Test, dengan menggunakan SPSS versi 21. Dari hasil pengolah data, menunjukkan terjadi perbedaan signifikan pada harga saham sebelum dan sesudah diumumkannya kasus pertama COVID-19 di Indonesia. Hal ini ditunjukkan dengan nilai signifikasi 0.000 < 0,05. Dimana harga saham mengalami penurunan dibandingkan sebelum adanya kasus COVID-19. Sedangkan untuk volume transaksi saham juga menunjukkan perbedaan yang signifikan. Dimana nilai signifikasinnya 0,091 < 0,05. Volume transaksi saham sesudah pengumuman kasus COVID-19 menunjukkan nilai yang meningkat.
Pengaruh Konflik Peran dan Lingkungan Kerja terhadap Kinerja Karyawan pada Bank Bengkulu Cabang Pembantu Mega Mall Noviansyah Noviansyah; Ahmad Soleh; Mimi Kurnia Nengsih
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1174.332 KB) | DOI: 10.37676/ekombis.v10i1.1570

Abstract

The purpose of this study was to determine the effect of role conflict on employee performance and to determine the effect of work environment on employee performance. The population and sample in this study amounted to 11 people. The data analysis technique used in this study is multiple regression analysis, determination test and hypothesis testing. Data collection methods used were observation, interviews, questionnaires. The results of the regression analysis showed Y = 42,444 -0,146X1 + 0,141 X2. Based on the results of hypothesis testing partially shows that role conflict has a negative and significant effect on employee performance. Meanwhile, the work environment has a positive and significant effect on employee performance.
Model Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan Perusahaan Yang Terdaftar Pada Indeks IDX30 Tahun 2015-2019 Hasbiya Fitra Amalia; Dedik Nur Triyanto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1761.742 KB) | DOI: 10.37676/ekombis.v10i1.1590

Abstract

The objective of this study is to examine and assess the Fraud Pentagon model's ability to detect false financial statements in firms that have consistently been included in the IDX30 index from 2015 to 2019. All of the information utilized is secondary and pertains to the company's yearly data. The population is made up of firms that were listed on the IDX30 index between 2015 and 2019, with a sample size of 65 entities. The study variables that have been determined are analyzed using logistic regression in data analysis. From 2015 to 2019, ACHANGE, LEVERAGE, BDOUT, RECEIVABLE, AUDCHANGE, DCHANGE, TATA and CEOPICT all had a simultaneous influence on financial statement fraud in businesses in the IDX30 index. In addition, partial financial stability (ACHANGE) and total accruals have an impact on financial statement fraud (TATA). LEVERAGE, BDOUT, RECEIVABLE, AUDCHANGE, DCHANGE, and CEOPICT had no influence on the false financial statements of firms in the IDX30 index from 2015 to 2019.
Sharia Fintech: Horizon of MSME Financing in Indonesia Imama Zuchroh
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1673.96 KB) | DOI: 10.37676/ekombis.v10i1.1622

Abstract

This research aims to present shariah fintech into a horizon of hope of potential financing instruments for MSMEs. The impact of the covid-19 outbreak has caused some business activities to slow down and MSMEs are economic activities that have a deep impact. With sharia fintechk can be a supporter of the revival and development of MSMEs. Because MSMEs have a big role as the backbone of economic growth. Methodology: In this study, the research method used is descriptive analysis using a qualitative approach. The data that has been collected is used as secondary data, then analyzed together by conducting a literature study There are some obstacles in developing sharia fintech in encouraging the growth of MSMEs in Indonesia. These obstacles can be solved with two strategies. First, strengthening the ecosystem in the form of synergy between sharia fintech, fintech service, sharia banking, the government which is a regulator, and among universities as academics. Second, it takes massive and targeted socialization and promotion of the existence of sharia fintech so that MSMEs know alternative funding instruments that are relatively easier to access and process.
Pengaruh Partisipasi Anggaran, Tekanan Anggaran Locus Of Control, Asimetri Informasi, dan Komitmen Organisasi terhadap Kesenjangan Anggaran pada Perusahaan BUMN di Kota Lubuklinggau Yuli Nurhayati; Dian Wulan Sari; Endar Pradesa
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1897.958 KB) | DOI: 10.37676/ekombis.v10i1.1633

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Partisipasi Anggaran, Tekanan Anggaran, Locus Of Control, Asimetri Informasi, dan Komitmen Organisasi terhadap Kesenjangan Anggaran ada Perusahaan Bumn di Kota Lubuklinggau. Metode yang digunakan dalam penelitian ini menggunakan kuesioner dan observasi. Dengan responden sebanyak 39 orang. Teknik analisis data yang digunakan yaitu uji kualitas data, Uji Asumsi Klasik, dan Uji Hipotesis. Dari pengujian menunjukkan bahwa hipotesis pertama yaitu nilai t-hitung variabel partisipasi anggaran terhadap kesenjangan anggaran yaitu -2,533, hasil perhitungan signifikan sebesar 0,017<0,05. Hal ini menunjukkan bahwa partisipasi anggaran berpengaruh terhadap kesenjangan anggaran. Dari pengujian menunjukkan bahwa hipotesis kedua yaitu nilai t-hitung variabel tekanan anggaran terhadap kesenjangan anggaran yaitu 3,785, hasil perhitungan signifikan sebesar 0,001<0,05. Hal ini menunjukkan bahwa tekanan anggaran berpengaruh terhadap kesenjangan anggaran. Dari pengujian menunjukkan bahwa hipotesis ketiga yaitu Hasil penelitian ini dapat dilihat dari bahwa menunjukkan bahwa nilai t-hitung variabel locus of control terhadap kesenjangan anggaran yaitu 2,471, hasil perhitungan signifikan sebesar 0,020<0,05 dengan nilai koefisien 0,258. Hal ini menunjukkan bahwa locus of control berpengaruh terhadap kesenjangan anggaran. Dari pengujian menunjukkan bahwa hipotesis keempat yaitu nilai t-hitung variabel asimetri informasi terhadap kesenjangan anggaran yaitu 0,2937, hasil perhitungan signifikan sebesar 0,007<0,05. Hal ini menunjukkan bahwa asimetri informasi berpengaruh terhadap kesenjangan anggaran. Dari pengujian menunjukkan bahwa hipotesis kelima yaitu Hasil penelitian ini dapat dilihat dari bahwa bahwa nilai t-hitung variabel komitmen organisasi terhadap kesenjangan anggaran yaitu 2,138, hasil perhitungan signifikan sebesar 0,041<0,05. Hal ini menunjukkan bahwa komitmen organisasi berpengaruh terhadap kesenjangan anggaran.
Analisis Faktor-Faktor Yang Mempengaruhi Penyaluran Kredit (Studi Pada Bank Umum Konvensional Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018) Erwin Febriansyah; Ade Tiara Yulinda; Nensi Yuniarti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1965.234 KB) | DOI: 10.37676/ekombis.v10i1.1634

Abstract

The purpose of this study was to determine the effect of NPL, ROA, ROE, LDR on lending to conventional commercial banks listed on the Indonesian stock exchange. The population in this study is conventional commercial banks listed on the Indonesian stock exchange in the 2014-2018 period, namely 41 companies. The research sample was determined by a method based on criteria so that the number of samples was 20 companies. Data collection in this study was taken from the financial statements of each company. The analysis technique used was multiple linear regression and hypothesis testing f and t-statistics. In the results of the research partially ROE has a significant effect on lending. NPL, ROA and LDR have no significant effect on lending. Meanwhile, Simultaneously NPL, ROA, ROE, LDR have a significant effect on lending.
Analisis Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan dengan Menggunakan Fraud Score Model Yudi Partama Putra
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (926.775 KB) | DOI: 10.37676/ekombis.v10i1.1651

Abstract

This study aims to determine the effect of Fraud entagon in detecting the fraudulent of financial statements by using Fraud Score Empirical Study Model on property and real estate companies listed on Indonesia Stock Exchange for the periods 2016-2018. Fraud Pentagon is proxied by eight variables which consists of three variables; the pressure elements (Financial target, Financial stability, External pressure), opportunity elements (Nature of industry and Effective monitoring), elements of rationalization (Change in auditors), one a variable from capability element (Change of directors), and a variable of arrogance element (Frequent number of CEO's picture) to financial statement fraud. The sampling technique is purposive sampling with 24 companies. The data analysis used is multiple regression analysis and classic assumptions. The results indicate that the external pressure and nature of industry have significant effects on financial statement fraud. Meanwhile, financial targets, financial stability, ineffective monitoring, change in auditors, change of directors and frequent numbers of CEO's picture have no significant effects on financial statement fraud.

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