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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 Tingkat Kemandirian, Kesejahteraan Masyarakat dan Kekayaan Pemerintah Daerah Terhadap Pengungkapan Informasi Keuangan Pada Website Resmi Pemerintah Daerah (Studi Kasus Pada Pemerintah Daerah di Pulau Kalimantan Tahun 2019-2020) Aliffia Nur Indaryani; 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.v11i1.2864

Abstract

The This study aims to examine the influence of the level of independence, community welfare and regional wealth on the disclosure of financial information on the official website of the local government. The data used in this study are secondary data. This research uses quantitative methods. The sampling technique in this study used saturated samples this study is the Regional Government on the island of Kalimantan in 2019-2020. The data analysis model used by this study is logical regression analysis using SPSS Version 23 software. The results showed that the level of independence, community welfare and regional wealth simultaneously had a significant impact on the positive direction of the disclosure of financial information on the official website of the local government. Meanwhile, partially the level of independence, community welfare and regional wealth has a significant positive effect on the disclosure of financial information on the official website of the local government
Pengaruh Firm Size, Leverage, dan Profitability terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif (Studi pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia periode 2017-2020) Zildjianika Salfa Bela; 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.v11i1.2868

Abstract

Tujuan dari penelitian ini untuk menganalisis pengaruh firm size, leverage, dan profitability terhadap manajemen pajak dengan indikator tarif pajak efektif padaperusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia tahun 2017- 2020. Metode penelitian yang digunakan adalah metode kuantitatif. Teknikpengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 11 dari 21 perusahaan dengan periode empat tahun, dan didapat 44 unit sampelpenelitian. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda dengan menggunakan software SPSS versi 26. Hasil penelitian membuktikan firm size, leverage dan profitability secara simultan berpengaruh terhadap manajemen pajak dengan indikator tarif pajak efektif. Secara parsial firm size tidak berpengaruh terhadap manajemen pajak dengan indikator tarif pajak efektif. Sedangkan leverage dan profitability berpengaruh negatif dan signifikan terhadap manajemen pajak dengan indikator tarif pajak efektif.
Pengaruh Corporate Governance dan Financial Distress terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang terhdaftar di Bursa Efek Indonesia Tahun 2016-2020) Nova Agnia Astika; Ardan Gani Asalam
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.v11i1.2876

Abstract

Tax aggressiveness refers to the company's efforts to reduce its tax burden through tax planning, both through legal (tax avoidance) and illegal (tax evasion) methods. This tax aggressiveness is one of the causes of delays in state tax receipts. Therefore, for the government this action can cause considerable losses, because taxation is one of the highest sources of national income. This study was conducted with the aim of knowing the effect of institutional ownership, managerial ownership, audit quality, and financial distress on tax aggressiveness using the effective tax rate (ETR) proxy. The population in this study are manufacturing companies in the Consumer Goods Industry sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique used in this study was purposive sampling and 24 companies were obtained with a five-year period so that the number of samples in this study was 120 samples. This study uses panel data analysis method using Eviews 12 software. The findings of this study show that institutional ownership, managerial ownership, and audit quality have no effect on tax aggressiveness, while financial distress has a negative effect on tax aggressiveness.
Pengaruh Leverage, Liquidity, Firm Size Dan Institutional Ownership Terhadap Dividend Policy Djusnimar Zultilisna; Farida Titik Kristanti; Suriati Suriati
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.v11i1.2898

Abstract

The purpose of this study is to reveal how leverage, liquidity, firm size and institutional ownership affect dividend policy in the property and real estate sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period. The data applied in this study is secondary data obtained from annual reports or financial reports published on the Indonesia Stock Exchange website or company website. The sampling technique applied in this research is purposive sampling and obtained 6 companies from 79 research objects. The regression model applied is panel data regression. The results of the study reveal that there is a simultaneous influence of independent variables, namely leverage, liquidity, firm size and institutional ownership on dividend policy in property and real estate sector companies in 2015-2021. Partially, liquidity has a significant positive effect on dividend policy, while leverage, firm size and institutional ownership have no effect on dividend policy.
Analisis Break Even Point Dalam Penentuan Proyeksi Laba Pada Usaha Kedai Mafazah Pagar Dewa Kota Bengkulu Siti Martini; Suwarni Suwarni; Tito Irwanto
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.v11i1.2906

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a very important part and can become the backbone of the economy in Indonesia and also one of the things that should be given great attention. Break Event Point (BEP) is a condition where the amount of income is equal to the amount of costs sacrificed, or a situation where the business does not make a profit and does not suffer a loss. Profit projection is a plan or profit target of an institution over a period of time. The purpose of this study is to determine the implementation of BEP with the data collection method used is documentation, then it used as material for profit projections in the future. The results of the research and discussion show that the Break Even Point analysis can see how many the break-even point of business and increase sales and keeps the books at Kedai Mafazah using BEP analysis and can see future profits assuming BEP analysis in order to increase profits or increase the desired profit. Keywords: Break Even Point, Profit Projection
Analisis Pengaruh Kualitas Pelayanan, Perceived Value, Dan Perceived Switching Cost Terhadap Loyalitas Pelanggan PT.Telkomsel, Tbk Cabang Bengkulu Tezar Arianto; Evi Puspita Sari
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.v11i1.2907

Abstract

Abstrak Peningkatan struktur pasar yang menyebabkan pasar operator begitu besar akan menimbulkan efek terhadap loyalitas dimana switching cost akan rendah, jika ada alternatif dan switching cost rendah maka pelanggan yang tidak puas akan pindah ke competitor. Industri telekomunikasi seluler saat ini dihadapkan pada persaingan yang sangat tajam dan perubahan bisnis yang sangat cepat. Oleh karena itu tidak ada alternatif lain bagi para pengelola telekomunikasi selular untuk memberikan pelayanan yang sesuai dengan kebutuhan dan keinginan pelayanannya. PT. Telkomsel Tbk, Cabang Bengkulu sebagai market leader tetap harus menjaga loyalitas para pelanggannya agar tidak berpindah ke provider lainnya. Operator berlomba untuk menghadirkan layanan yang dapat memenuhi kebutuhan masyarakat, salah satunya paket data unlimited dengan harga yang terjangkau. Dampak dari pendapatan yang rendah adalah turunnya kualitas layanan operator seluler. Dalam beberapa hal dikhawatirkan operator tersebut tidak dapat bertahan. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas layanan, perceived value, dan perceived switching cost terhadap loyalitas pelanggan PT. Telkomsel, Tbk Cabang Bengkulu. Penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data primer menggunakan metode survei dan teknik korelasional. Populasi dalam penelitian ini adalah seluruh pelanggan Telkomsel yang mengunjungi PT. Telkomsel yang beralamat di simpang lima Kota Bengkulu. Sampel pada penelitian ini adalah 175 orang. Teknik yang digunakan adalah purposive sampling. Teknik yang digunakan dalam teknik analisis data yang digunakan adalah uji-t, uji-f, regresi liner berganda dan uji koefisien determinan dengan mengunakan aplikasi SPSS versi 24. Dari hasil perhitungan menggunakan SPSS bahwa ada pengaruh kualitas pelayanan, percerved value, dan perceived swithing cost, terhadap loyalitas pelanggan.
Pengaruh Self Efficacy, Tolerance Risk, dan Emotional Intelligence Terhadap Entrepreneurship Intention Nuri Annisa Fitri; Hisbullah Basri; Ima Andriyani
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.v11i1.2909

Abstract

This study aims to determine the effect of Self Efficacy, Tolerance Risk, and Emotional Intelligence on Entrepreneurship Intention. Respondents in this study were students of Tridinanti University Palembang at the Faculty of Economics. There are two methods used in this study, namely simple regression analysis and multiple regression. The first hypothesis, the linearity criteria are met and the calculated F value is 70,428 with a Sig value. = 0.000 < 0.05. There is a positive and significant effect of Self Efficacy on Entrepreneurship Intention. The second hypothesis, the linearity criteria are met, and the calculated F value is 67,192 with a Sig value. = 0.000 < 0.05. There is a positive and significant effect of Tolerance Risk on Entrepreneurship Intention. The third hypothesis, the linearity criteria are met, and the calculated F value is 149,578 with a Sig value. = 0.000 < 0.05. There is a positive and significant influence of Emotional Intelligence on Entrepreneurship Intention. The fourth hypothesis, the linearity criteria are met, and the calculated F value is 52,374 with a Sig value. = 0.000 < 0.05. There is a positive and significant influence of Self Efficacy, Tolerance Risk, and Emotional Intelligence on Entrepreneurship Intention.
Pengaruh Pelatihan Kerja Dan Kompensasi Terhadap Kinerja Pegawai Dinas Pemadam Kebakaran Dan Penyelamatan Kota Bengkulu Marliza Ade Fitri; Herwan MDK; Indah Dwita Putri
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.v11i1.2912

Abstract

This research is based on the importance of employee performance in achieving agency goals. Factors that can affect the performance of these employees include job training and compensation. The purpose of this study is to find out whether there is an effect of job training and compensation on whether compensation has an effect on the performance of the Bengkulu City Fire and Rescue Service employees. In this research, the type of research is quantitative, which means the type of research based on the philosophy of positivism, is used to examine certain populations or samples. The population in this study were employees of the Bengkulu City Fire and Rescue Service and the sampling technique used in this study was purposive sampling. The number of respondents in this study were 110 employees of the Bengkulu City Fire and Rescue Service. Methods of data collection using a questionnaire. By using multiple linear regression analysis technique, the results of this study can be concluded that the job training variable has a positive and significant effect on employee performance, compensation has a positive and significant effect on employee performance.
Analisis Status Ekonomi dan Tingkat Pendidikan Terhadap Pernikahan Usia Dini di Desa Kubah Sentang – Kec. Pantai Labu Ardhia Prameswari; Ayu Elvina; Ayu Ismah Azizah Kurinci; Hanifah Oktaviani Fakhri; Niki Ayu Purwanti; Rizki Ramadani; Khalid Khalid
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.v11i1.2914

Abstract

This study aims to analyze how the economic status and education level of marriage at an early age in the village of Kubah Sentang Kec. Pantai Labu Deli Serdang. Where early marriage itself has an age limit according to WHO, which is 11-20 years, while in the village of Kubah Sentang, the number of ages for marriage is between 16 and 19 years. Early marriage usually occurs because of various factors, including the low level of education which indirectly affects the mindset in understanding an existing problem. Economic factors also have a big influence on the event of early marriage due to reasons that can reduce the burden of dependents that are responsible for parents. Researchers conducted research in the village of Kubah Sentang and the data obtained is that in this village poverty reaches 30%. In addition, the unemployment rate of the residents of the Sentanf Dome is also high, reaching 55%. In the village of Kubah Sentang also has a very low level of education, namely only stepping on to the level of Elementary School and Junior High School. Based on the data above, this also causes many early marriages to occur in the people of the village of Kubah Sentang. In this study, the researcher used a qualitative research method using a descriptive approach and the data obtained by interviewing the residents of the village of Kubah Sentang Kec. Pantai Labu, Deli Serdang. Researchers also take a literature study approach and obtain data from sources in the form of books, journals, internet and government publications. And processed as well as possible so that this research is useful for the readers
Peranan Badan Usaha Milik Desa (Bumdes) Dalam Peningkatan Perekonomian Masyarakat Di Desa Tanah Merah (Studi Kasus Pada Bumdes Pabrik Tahu Desa Tanah Merah Kecamatan Galang Kabupaten Deli Serdang) Rahmi Syahriza; Jihan Atiqah Pane; Farah Indah Azhari; Asyaadatun Nazila Selayan; Meliyani Meliyani; Mutiara Azhari
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.v11i1.2930

Abstract

This study aims to determine, describe, and analyze the role of Village Owned Enterprises (BUMDes) in supporting village economic independence, as well as to determine the obstacles and success of BUMDes. The improvement of the rural economy is carried out by the village government through various programs with the aim of community welfare. BUMDes management is fully implemented by village communities who take on roles, namely from the village, by the village, and for the village. In analyzing research data using qualitative descriptive methods, only describe the results of interview questions in the field. The results of the study indicate that BUMDes which has formed an entrepreneurial business entity in the form of a tofu factory has an important role in supporting village economic independence because the village economy is able to become the main center for improving village development progress. Some of the obstacles that occur in BUMDes due to the lack of human resources and the large rental costs can now be overcome by the increasingly significant profits of BUMDes.

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