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Karona Cahya Suseno
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INDONESIA
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
ISSN : 23388412     EISSN : 27164411     DOI : https://doi.org/10.37676/ekombis.v8i1.926
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.
Articles 81 Documents
Search results for , issue "Vol 10 No 2 (2022)" : 81 Documents clear
Pengaruh Dompet Digital Terhadap Budaya Belanja Individu di Kota Medan Purnama Ramadani Silalahi; Rindi Safira; Zsasa Aulia Hubara; Eka Purnama Sari
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2673

Abstract

Current technological developments are progressing quite rapidly, so that it affects the development of payment systems, especially in the use of non-cash payment systems. Non-cash payment systems have begun to replace the role of cash payment systems in Indonesia. The development of digital wallets continues to this day. The purpose of this research is to find out how the use of digital wallets affects individual shopping culture in the city of Medan. This study uses a qualitative method using a questionnaire with a sample of 100 people, and a test tool using SPSS 25. The results of this study indicate that there is an effect of using a digital wallet with individual shopping culture. The results of the R Square value of 0.827 indicate that trust, convenience and benefits of digital wallets have an influence of 82.7%, while the rest is influenced by other demand variables.
Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Banin Ufiana; Dedik Nur Triyanto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2680

Abstract

This study aims to obtain empirical evidence regarding the effect of fraud theory on financial statements as measured using the F-Score method. The novelty of this research is the use of eight variables in this study to find out more specifically from the financial statements. This study uses the fraud diamond theory and agency theory. The population of this study consists of industrial goods and consumption companies listed on the Indonesia Stock Exchange. The population of this study consists of companies located in Indonesia. The research period is 2016 to 2020. The data used in this study is secondary data obtained from the company's annual financial statements. Purposive sampling technique was used to determine the research sample. There are 35 companies that are sampled. Factor analysis and logistic regression analysis methods were used as research methods. Based on the results of the study that ROA, RECEIV, BDOUT, AUDCHAGE, have a positive effect on the financial reporting of industrial and consumer goods companies listed on the Indonesia Stock Exchange. Furthermore, ACHANGE, LEV, AUDIT OPINION, DCHANGE have no effect on the financial statements of industrial and consumer goods companies listed on the Indonesia Stock Exchange.
Efisiensi Keputusan Merger Tiga Bank Syariah Di Indonesia Pada Masa Pandemi Covid-19 (Studi Di Bsi Kc Bengkulu Panorama) Kuta Karmila Utari; Yeni Septiyana
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.1889

Abstract

Merger is one of the strategies taken by the company to develop and grow the company. In addition, mergers can create a healthy, efficient and competitive company system. The merger decision was made by the three largest state-owned Islamic banks in Indonesia, namely Bank Rakyat Indonesia Syariah (BRIS), Bank Negara Indonesia Syariah (BNIS), and Bank Syariah Mandiri (BSM). This is a decision that aims to encourage larger Islamic banks so that they can enter the global market and become a catalyst for Islamic economic growth in Indonesia. The decision made during the COVID-19 pandemic is the main step in the context of strengthening the Sharia economy in Indonesia, which is being suppressed by the COVID-19 pandemic. The merger of state-owned Islamic banks will make the merger of Islamic banking better and more efficient with indicators of increasing market share for Islamic banking in Indonesia. With the aim of providing an overview of the impacts as well as opportunities and challenges that will arise from the BSI merger decision during the Covid-19 pandemic at BSI KC Bengkulu Panorama. The merging of three state-owned Islamic banks has an impact on various aspects. This impact occurs on customers, employees and the community. Mergers also have an opportunity, namely increasing assets in banks for merger participants and will expand market penetration. On the other hand, mergers also pose many challenges considering that the COVID-19 has shaken the economy in Indonesia. This study uses a qualitative descriptive research method through interviews, documentation, field research and library research so that it can provide information to solve the problems encountered.
Determinan Struktur Modal Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei 2015 – 2019 Saiful Anwar; Anita Wijayanti; Yuli Chomsatu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.1895

Abstract

This study aims to determine the factors that influence the company'scapital structure including: company age, profitability, net profit margin, sales stability, total asset turnover in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Sampling in this study used purposive sampling. The sample companies in this study amounted to 12 companies that met the sampling criteria. Technical analysis of the data used in this research is to use multiple linear analysis. The results of this study indicate that company age has no effect on capital structure, profitability has no effect on capital structure, net profit margin has no effect on capital structure, company stability has no effect on capital structure, total asset turnover has no effect on capital structure.
Analisis Perbandingan Profitabilitas Sebelum Dan Sesudah Akuisisi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Dewi Meilinda Panduwinata; Isni Andriana; Kemas M.Husni Thamrin
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2085

Abstract

This study aims to analyze differences in profitability before and after the acquisition. The profitability ratios used in this study are the ratio of GPM, NPM, OPM, ROA, ROE and EPS. The population in this study is a manufacturing company that made acquisitions in 2014. The sample of this study was determined by purposive sampling so that a sample of 4 companies was obtained. The analytical method used in this research is the ANOVA test. The results showed that only the ROE ratio had a difference after the acquisition. While the ratio of GPM, NPM, OPM, ROA and EPS there is no significant difference before and after the acquisition. The results of the study indicate that the economic objective of the acquisition, namely to obtain synergies, was not achieved.
The Faktor Penentu E-Satisfaction Pelanggan Millenial Ritel Online Di Era Pandemi Covid 19 Maisaroh Maisaroh
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2106

Abstract

Tujuan penelitian ini untuk menganalisis hubungan antara variabel e-service quality dan product quality terhadap e-satisfaction pada pelanggan millenial toko ritel online di era pandemic saat ini. Menggunakan metode simple random sampling, peneliti berhasil mengumpulkan responden sebanyak 123 responden yang ikut berperan serta dalam penelitian ini. Sampel diambil dari kelompok millenial yang sudah menjadi pelanggan toko ritel online. Dengan menggunakan SPSS 20, hasil penelitian menunjukkan bahwa secara simultan variabel independen e-service quality dan product quality berpengaruh positif dan signifikan terhadap variabel e-satisfaction, dengan ditunjukkan oleh nilai f-hitung sebesar 48,495 dengan taraf signifikansi 0,000. Persamaan yang dihasilkan adalah Y = 0,311 X1 + 0,409 X2 + ρyε. Secara parsial, variabel service quality dan variabel product quality berpengaruh secara langsung terhadap variabel e-satisfaction, yang ditunjukkan oleh nilai t-hitung masing-masing hubungan adalah 3,223 dan 4.245, dengan taraf signifikansi sebesar 0,000. Perhitungan koefisien determinasi menunjukkan bahwa variabel service quality dan variabel product quality berpengaruh terhadap variabel e-satisfaction sebesar 44,5 %, sedang sisanya 55,4 dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
Corporate Governance and Principal-Agent Theory: a Critical Review Elang Muhammad Rafly Ramadhan; Miryam B Lilian Wijaya; Budiana Ruslan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2108

Abstract

This study aims to determine corporate governance (CG) with principal-agent theory (PAT). Using a critical review, several theories were found related to CG and PAT research. The procedure used is to discuss the theoretical aspects, methods, and research results. It was found that CG using PAT has great potential to be widely developed measures the extent to which the research constructs incentives, disciplines, ethics and feminist perspectives, property rights, company performance, executive remuneration, securitization, ownership systems, Small and Medium Enterprises (SMEs), conjunction legal systems, State-Owned Enterprises (BUMN), hospitals public, compensation, environmental protection, not-for-profit organizations, and CG systems.
Pengaruh Gaya Kepemimpinan Dan Pelatihan Terhadap Motivasi, Serta Dampaknya Pada Kinerja Guru Di Sekolah Islam Terpadu Insan Mandiri Cendekia Palembang Nurrizka istiqhoro; Edizal AE; Djatmiko Noviantoro
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2136

Abstract

This study aims to determine and analyze the influence of leadership style and training on motivation, as well as its impact on teacher performance in the Integrated Islamic School of Insan Mandiri Cendekia Palembang, either simultaneously or partially. This research method uses a quantitative approach with data collection methods using questionnaires or questionnaires based on the Likert scale. The analysis technique uses SmartPLS with validity test, reliability test, and hypothesis testing to test the t test and F test. The results of the research based on the results of quantitative data processing, it is known that the data passed the validity and reliability tests. Leadership style has a positive and significant effect on work motivation. This is indicated by the t-count is 3.744 1.96 and the p-value is 0.000 <0.05, meaning that the hypothesis is accepted, so it can be concluded that there is an influence of Leadership Style on Teacher Work Motivation at the Integrated Islamic School of Insan Mandiri Cendekia Palembang. Training has a positive and significant effect on teacher motivation at the Integrated Islamic School for Insan Mandiri Cendekia Palembang, this is indicated by the t statistic of 2.383 1.96 or P-value 0.018 < 0.05. it means that the hypothesis is accepted, so that it is concluded that there is an effect of training on teacher work motivation at the Integrated Islamic School for Insan Mandiri Cendekia Palembang. Leadership Style has an effect on Teacher Performance at the Integrated Islamic School of Insan Mandiri Cendekia Palembang, this is shown by the t-statistic of 3.241 1.96 or P-value 0.001 < 0.05, meaning that the hypothesis is accepted, so it can be concluded that there is an influence of Leadership Style on Teacher Performance in Schools Integrated Islam, Independent Scholar of Palembang. Training has a positive and significant effect on teacher performance at the Integrated Islamic School of Insan Mandiri Cendekia Palembang, this is indicated by the t statistic of 2.710 1.96 or P-value 0.007 < 0.05. it means that the hypothesis is accepted, so that it is concluded that training has an effect on teacher performance at the Integrated Islamic School of Insan Mandiri Cendekia Palembang, motivation has a positive and significant effect on teacher performance at the Integrated Islamic School of Insan Mandiri Cendekia Palembang, this is shown by the t statistic of 3.112 1.96 or P-value 0.002 < 0.05. it means that the hypothesis is accepted, so that it can be concluded that motivation has an effect on teacher performance at the Integrated Islamic School of Insan Mandiri Cendekia Palembang.
Pengaruh Penerapan E-Filing terhadap Kepatuhan Wajib Pajak (Studi Kasus pada Anggota Koperasi LKMS Ukhuwah Bintang Ihsani Kota Bengkulu) Tassha Saskia; Nurul Hak; Herlina Yustati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2174

Abstract

The purpose of the study was to find out the effect of the implementation of e-filing on taxpayer compliance with members of the Bintang Ihsani LKMS Cooperative Bengkulu The research approach is a quantitative approach where researchers go directly to the field The type of data u.sed is pri.mary data by filling out the questionnaire given. The res.ults showed that the sig va.lue of 0.022 < 0.05 means that the iplementation of e-filling on tax compliance has an effect.
Pengaruh Inovasi Terbuka Terhadap Kinerja Inovasi Pada UKM di Indonesia Muhammad Nabil Alfarobi; Arif Hartono
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2231

Abstract

This study aims to examine the effect of open innovation on product innovation and the innovation performance of SMEs in Indonesia. The source of data used in this study is secondary data obtained from Indonesia innovation survey (IIS) 2014 that covers 2011-2013 period. The analytical technique used in this research is descriptive analysis and SEM analysis using the AMOS statistic software. The results show that: (1) open innovation (external search breadth) had a positive effect on product innovation, by contrast open innovation (external search depth) had no significant effect on product innovation; (2) Internal R&D had a positive effect on product innovation, in contrast external R&D had no significant effect on product innovation; (3) collaborative practices has not had a positive effect on product innovation; (4) product innovation has a significant effect on innovation performance.