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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 105 Documents
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Search results for , issue "Vol 11 No 1 (2023)" : 105 Documents clear
Pengaruh E – Wom Terhadap Consumer Decision Memilih PT. Permodalan Nasional Madani (PERSERO) Syariah Cabang Kota Bengkulu Dengan Brand Trust Sebagai Variabel Intervening Anisah Jayanti; Eka Sri Wahyuni; Evan Stiawan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2529

Abstract

A study entitled "Effects of EWOM on Consumer Decisions to Choose PT.Permodanlan Nasional Madani (Persero) Syariah Bengkulu City Branch Brand Trust as an intervening variable has the purposes of, firstly Analyzing Impact of eWom on shoppers Decisions, secondly. knowing the impact of E-Wom on brand trust, thirdly Analyzing impact of brand trust on buyer choice. This study is part of research included in the Expanatory Research Study category using a quantitative descriptive approach in research, analyzed through structural Equation Modeling which is processed using the software application version 20 analysis of moment structure. The sampling technique by purposive sampling is a method sampling through certain criteria and substituting objects in the study. For respondents, there were 136 people who were used as samples. After testing, the findings of the first research E-wom have an important influence on consumer decision and the probability value is 0.000 and the CR is 3,903, both E-wom are proven to have an important influence on brand trust, the probability value is 0.000 and the CR is 4.172, the three Trus Brands have an influence important in consumer decisions, the probability value obtained is 0.033 and the CR is 2.132.
Analisis Indek Kepuasan Masyarakat / IKM Di Rumah Sakit Umum Hasanuddin Damrah Manna Kabupaten Bengkulu Selatan Triza Susana; Sulisti Afriani; Nurzam Nurzam
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2555

Abstract

At epoch of pandemi which now again world, health represent an elementary requirement to society. Requirement that's making society feel important to keep in good health and obtain;get service of health. These days society progressively aware of quality or quality service of health capable to give satisfaction [at] society itself. In a condition this time Hospital party/ side have have to know how quality of service of them can be accepted by its consumer, patient goodness take care of to lodge and also outpatient. Quality of service very closely related with cutomer/ client. Target doing/conducting of this research is to know analysis of indek satisfaction of society / IKM at home Common/ Public Pain of Hasanuddin Damrah Paradise Fruit Sub-Province of Bengkulu South. Type Research in this research is descriptive by wearing method research of Kusioner. While technique analyse data the used is by using measurement of value Make An Index To Satisfaction of Society / IKM pursuant to Regulation Of Minister Utilization Of State Aparatus And Reform Bureaucracy Republic Of Indonesia Number 14 Year 2017 About Guidance Of Compilation Of Survey Satisfaction Of Society Unit Organizer of Service of counted/calculated Public by using average value deliberated by the each service element. Result of this research can know that From 9 element service of society exist in common/ public hospital of Hasanuddin Damrah Paradise fruit, average value the got is equal to 3,09. Average value deliberated by at entire/all service element is 3,06. So that in earning conversion assess satisfaction of society exist in Common/ Public Hospital of Hasanuddin Damrah Paradise fruit is 76, 48 with quality of service " B" or predikat Whether.
Pengaruh Pengawasan Dan Disiplin Kerja Terhadap Kinerja Pegawai Dinas Satpol PP Dan Pemadam Kebakaran Kabupaten Bengkulu Selatan Masrep Manna Noer Elbadri; Sulisti Afriani; Adul Rahman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2665

Abstract

The purpose of this study was to determine the extent of the influence of supervision and work discipline on the performance of the employees of the Satpol PP and Pemadam Kebaran South Bengkulu Regency. The population in this research is 123 employees. The sampling technique used was saturated sample, namely by using the entire research population as the research sample. The data is processed in the form of numerical data using a Likert scale. Data collection methods in this study were questionnaires and literature study. The data is processed using spss for windows version 20.0. The analysis method uses quantitative methods, namely by using multiple linear regression analysis.The results of the study prove that the supervision variable has a significant influence on the dependent variable, namely employee performance, while work discipline has no effect on the performance of the Satpol PP and Kebaran Fire Department employees, South Bengkulu Regency. The biggest significant influence on the performance of the Satpol PP and Kebakaran Pemadam PP employees is the supervision variable with a standard beta coefficient of 5.444 followed by work discipline variable with a beta coefficient of 0.999. From the results of this analysis, it can be concluded that supervision is the dominant factor that has the greatest influence on the tendency of the performance of the Satpol PP and Kebaran Fire Department employees in South Bengkulu Regency.Keywords : Factor-Factor, Purchase DecisionABSTRAKDinas Satpol PP dan Pemadam Kebaran Kabupaten Bengkulu Selatan merupakan salah satu instansi yang mempunyai peraturan sesuai dengan peraturan daerah Kabupaten Bengkulu Selatan. Berdasarkan survey awal yang dilakukan peneliti di Dinas Satpol PP dan Pemadam Kebaran Kabupaten Bengkulu Selatan bahwa pengawasan yang dilakukan atasan terhadap pegawai masih kurang efektif, tidak menetapkan standar waktu untuk mengukur kinerja pegawai, atasan kurang tegas dalam memberikan peringatan dan sanksi apabila ada pegawai yang melakukan kesalahan atau penyimpangan, dan pengawasan yang dilakukan atasan tidak setiap hari sehingga masih ada pegawai yang melakukan kesalahan.Tujuan penelitian ini adalah untuk mengetahui sejauh mana pengaruh pengawasan dan disiplin kerja terhadap kinerja pegawai Dinas Satpol PP dan Pemadam Kebaran Kabupaten Bengkulu Selatan. Populasi dalam penelitan ini adalah 123 orang pegawai. Teknik pengambilan sampel dengan menggunakan sampel jenuh yaitu dengan menggunakan seluruh populasi penelitian dijadikan sebagai sampel penelitian. Data tersebut diolah dalam bentuk data numerik menggunakan skala likert. Metode pengumpulan data dalam penelitian ini adalah kuesioner dan studi pustaka. Data diproses menggunakan spss for windows versi 20.0. Metode analisis menggunakan metode kuantitatif yaitu dengan menggunakan analisis regresi linear berganda.Hasil penelitian membuktikan bahwa variabel pengawasan mempunyai pengaruh signifikan terhadap variabel dependen yaitu kinerja pegawai sedangkan disiplin kerja tidak berpengaruh terhadap kinerja pegawai Dinas Satpol PP dan Pemadam Kebaran Kabupaten Bengkulu Selatan. Pengaruh signifikan terbesar terhadap kinerja pegawai Dinas Satpol PP dan Pemadam Kebaran Kabupaten Bengkulu Selatan adalah pada variabel pengawasan dengan koefisien standar beta sebesar 5,444 kemudian diikuti oleh variabel disiplin kerja dengan koefisien beta sebesar 0,999. Dari hasil analisis tersebut dapat diambil suatu kesimpulan bahwa Pengawasan merupakan faktor dominan yang mempunyai pengaruh terbesar terhadap kecenderungan Kinerja Pegawai Dinas Satpol PP dan Pemadam Kebaran Kabupaten Bengkulu Selatan.Kata kunci : Pengawasan, Disiplin Kerja, Kinerja Pegawai
Pengaruh Kualitas Laporan Keuangan, Sistem Pengendalian Internal, Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah (Studi Kasus Pada Badan Keuangan Dan Aset Daerah Kabupaten Bandung Barat Tahun 2021) Fernanda Alivia Defana; Sri Rahayu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2681

Abstract

This study aims to determine the effect of Quality of Financial Reports, Internal Control Systems, and Accessibility of Financial Reports on Regional Financial Management Accountability both simultaneously and partially. This research is included in the verification descriptive research. The population in this study were all BKAD employees of West Bandung Regency in the BMD Management and Accounting fields. Sampling technique in this study used non-probability sampling through saturated sampling, where all members of the population were used as samples, obtained as many as 50 employees. The data analysis model used in this study is multiple linear regression analysis using software version 25. The results show that the quality of financial reports, internal control systems, and accessibility of financial reports simultaneously affect the accountability of regional financial management. Based on the partial test results, the internal control system has no effect on the accountability of regional financial management, while the quality of financial reports and the accessibility of financial reports have a significant effect on the accountability of regional financial management.
Pengaruh Penyajian Laporan Keuangan, Aksesibilitas, dan Komitmen Manajemen terhadap Transparansi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Satuan Kerja Perangkat Daerah (SKPD) Kota Bandung Tahun 2021) Syilvia Tresnawati; Sri Rahayu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2682

Abstract

This study aims to determine whether the presentation of financial statements, accessibility, and management commitment have a simultaneous and partial effect on the transparency of local government financial statements in the Bandung City Regional Apparatus Work Unit (SKPD) in 2021. This research is a type of descriptive and verifiable research. The population in this study is all heads and sub-sections of finance in SKPD Bandung City. The sample determination technique uses non-probability sampling with a total of 112 people. The data in this study were analyzed using a multiple linear regression method using IBM SPSS version 25 software. The results showed that the presentation of financial statements, accessibility, and management commitment had a simultaneous effect on the transparency of local government financial statements. Partially, only accessibility and management commitment have a positive effect on the transparency of government financial statements in the Bandung City Regional Apparatus Work Unit (SKPD) in 2021.
Pengaruh Kepemilikan Institusional, Kebijakan Hutang, Pertumbuhan Perusahaan dan Cash Holding Terhadap Nilai Perusahaan pada Perusahaan Makanan dan Minuman Terdaftar di BEI Tahun 2017-2021 Hani Widianingrum; Vaya Juliana Dillak
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2773

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, kebijakan hutang, pertumbuhan perusahaan, dan cash holding terhadap nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Penelitian ini menggunakan analisis statistik deskriptif dan analisis regresi data panel dengan menggunakan Eviews 12. Data penelitian bersumber dari laporan tahunan dan laporan keuangan yang diperoleh dari website BEI dan website resmi perusahaan. Pemilihan sampel menggunakan teknik purposive sampling sehingga diperoleh 17 perusahaan dengan periode selama lima tahun, namun terdapat data outlier sehingga total sampel adalah 14 perusahaan dengan 57 data. Penelitian ini menunjukkan kepemilikan institusional, kebijakan hutang, pertumbuhan perusahaan, dan cash holding secara simultan mempengaruhi nilai perusahaan. Secara parsial, hanya kebijakan hutang yang berpengaruh negatif terhadap nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. This study aims to determine the effect of institutional ownership, debt policy, company growth, and cash holding on firm value in food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021. This study uses descriptive statistical analysis and panel data regression analysis using Eviews 12. Research data sourced from annual reports and financial reports obtained from the IDX website and the company's official website. The sample selection used purposive sampling technique so that 17 companies were obtained with a period of five years, but there were outlier data so that the total sample was 14 companies with 57 data. This study shows that institutional ownership, debt policy, company growth, and cash holding simultaneously affect firm value. Partially, only debt policy have a negative effect on company value in food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021.
Pengaruh Dana Desa, Alokasi Dana Desa, Dan Bagi Hasil Pajak Dan Retribusi Daerah Terhadap Belanja Desa Studi Kasus Pada Desa di Kecamatan Bawang Tahun 2018-2020 Sinta Nofiana Saputri; Sri Rahayu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2780

Abstract

Village Expenditures are all expenditures that are obligations of the Village in one fiscal year which will not be received back by the Village. From observations, the Central Bureau of Statistics (BPS) of Batang Regency, can be seen that there is a phenomenon in several villages in Bawang District which experienced a decrease in Village Expenditures in Bawang District. This makes Village Expenditures in Bawang District experience a decline in 2019-2020.This study aims to determine the effect of village funds, allocation of village funds, and sharing of regional taxes and retribution on village expenditures, case studies in villages in Bawang District in 2018-2020 either simultaneously or partially. This study uses quantitative methods. The population in this study was all villages in Bawang District. While the sample in this study was 60 data for a period of three years. The data used is sourced from the official website of the Central Statistics Agency (BPS) of Batang Regency. The analytical method used is panel data regression using Eviews 12 Software. The results showed that simultaneously the variables of village funds, allocation of village funds, and sharing of regional taxes and retribution had an effect on village expenditures. While partially, it shows that village funds have an effect on village expenditures, while the allocation of village funds and sharing of regional taxes and retribution has no effect on village expenditures.
The Pengaruh Indeks Pembangunan Manusia, Opini Audit, Kompleksitas Pemerintah dan Kekayaan Daerah Terhadap Pengungkapan Informasi Keuangan pada Website Resmi Pemerintah Daerah Studi Kasus pada Pemerintah Provinsi di Indonesia Tahun 2020 Nathasya Prissillya Aggatha; Sri Rahayu; Wahdan Arum Inawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2849

Abstract

This research was conducted to determine whether human development index, audt opinions, government complexity, and regional wealth have an effect on disclosure of financial information on the regional governments official website in Indonesia. The saturated sample technique was applied in sample collection, and the sample in this research covers all provincial governments in Indonesia in 2020. This research applies multiple linear regression analysis using IBM SPSS version 26 software. The research findings confirm that the human development index, audit opinion, government complexity, and regional wealth all have a simultaneous impact on the disclosure of financial information. Meanwhile, partially only regional wealth variables have an impact on the disclosure of financial information on the official websites of local governments throughout all provinces in Indonesia in 2020.
Pengaruh Kepemilikan Pemerintah, Kecakapan Manajerial, Investment Opportunity Set, dan Capital Intensity Ratio terhadap Effective Tax Rate (Studi Empiris Perusahaan yang Terdaftar pada Indeks Saham IDX30 di Bursa Efek Indonesia Periode 2018-2020) Alda Khoirun Nisa'; Kurnia Kurnia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2856

Abstract

The purpose of this study is to determine the effective tax rate with government ownership, managerial skills, investment opportunity set, and capital intensity ratio. This study uses a quantitative method with the effective tax rate as the dependent variable. The company's effective tax rate calculation is used as a proxy in assessing the company's tax burden. This study uses secondary data in the form of financial statements of companies listed on the IDX30 stock index on the Indonesia Stock Exchange (IDX) in the period 2018 to 2020. The sampling technique used a purposive sampling technique and obtained as many as 31 company sample data points. The hypothesis was tested using multiple linear regression analysis with the Eviews program. The result shows that the variables GOV, KM, IOS, and CIR simultaneously affect on ETR. Based on the results of the t test, it can be cocluded that partially the GOV, IOS, and CIR variables have no significant effect on ETR., while the KM variables have a significant effect on ETR. The result of the calculation of the coefficient of determination show that the influence given by the independent variable to the dependent variable is 40,72% while the remaining 59,28% is influenced by other variables not included in this study.
Pengaruh Tunneling Incentive, Intangible Asset, Dan Debt Covenant Terhadap Keputusan Transfer Pricing Dengan Tax Minimization Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2021) Azka Aminah Azzuhriyyah; Kurnia Kurnia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2861

Abstract

This study aims to determine the effect of tunneling incentives, intangible assets, and debt covenants on transfer pricing with tax minimization as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2021. The sample selection technique used is purposive sampling and obtained 18 samples of companies with a research period of 7 years in order to obtain a total of 126 research observations. The data used in this financial research is obtained from company report data. The data analysis method in this study is logistic regression analysis and moderate regression analysis which was tested with SPSS 26 software. . Partially, debt covenants have a positive effect on transfer pricing. Meanwhile, tunneling incentives and intangible assets have no effect on transfer pricing decisions for manufacturing companies listed on the Indonesia Stock Exchange in 2015-2021.

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