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Karona Cahya Suseno
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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 88 Documents
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Search results for , issue "Vol 11 No 2 (2023)" : 88 Documents clear
Pengaruh Net Profit Margin (NPM) Return On Asset (ROA), Return On Equity (ROA) Terhadap Nilai Perusahaan PT. Astra International TBK Tahun 2017-2021 Inka Nabela Nabela; Yun Fitriano; Nenden Restu Hidayah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3889

Abstract

Rapid economic development and the emergence of many new companies make every company in Indonesia must have a high ability to maintain the stability of the company's sustainability and company value.The purpose of this study was to determine the effect of Net Profit Margin, Return on Assets, Return on Equity on the Company Value of PT. Astra International Tbk. Data collection was carried out by taking samples on the website www.idx.co.id and data were analyzed using descriptive statistical analysis methods, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, multiple linear regression tests and determination tests.The results of the regression analysis show Y = 1.135 + 1.600NPM – 108.378ROA + 59.865ROE which means that the three variables have an influence on firm value. The value of the coefficient of determination is 0.536. This shows that Net Profit Margin (X1), Return on Assets (X2) and Return on Equity (X3) have an effect on Firm Value (Y) of 53.6% while the remaining 46.4% is influenced by other variables not included in this study. the results of the t test at a significance level of 0.05 explain that partially Net Profit Margin, Return on Assets and Return on Equity have a significant influence on the Company Value of PT. Astra International Tbk.
Analisis Kinerja Keuangan Pada Bank Sinarmas Dengan Menggunakan Common Size Dwi Budi Srisulistiowati; Rani Suryani; Sri Rejeki
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3890

Abstract

The purpose of the study was to determine the composition of assets, liabilities and total income in the financial statements of Bank Sinarmas using the Common Size method. The type of research in this research is quantitative research. The data used is secondary data, namely financial statements in the form of balance sheets and income statements for 2019-2021. The results showed that the balance sheet, especially assets, increased, but on the cash side it decreased. Liabilities, especially liabilities, experienced stability from 2019-2021. Equities are also experiencing stability. This shows that the bank's financial development is stable, where the proportion of liabilities is greater than the proportion of equity. While on the income statement, seen from other operating income experiencing instability and profit for the year increased in 2019-2021, this shows that the performance of Bank Sinarmas in 2019-2021 was good because the company was able to maintain its net profit in the following year.
The Effect Of PP 55 Of 2022 Implementation And Taxation Socialisation On Tax Compliance Level Of MSMEs Lasando Lumban Gaol; Vebry M Lumban Gaol
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3897

Abstract

This study aims to examine the effect of the Implementation of PP 55 of 2022 and taxation socialization on the tax compliance of MSMEs in Medan City. In this study, data were obtained from questionnaires distributed to 51 MSME respondents in Medan City. The analysis results show that the Implementation of PP 55 of 2022 and taxation socialization together have a positive and significant effect on the tax compliance of MSMEs. These results indicate that tax incentive policies such as PP Number 55 Year 2022 can help MSMEs in economic recovery post Covid-19 pandemic, while the government's intensive taxation socialization can increase taxpayer compliance to fulfill all their tax obligations. In order to improve the tax compliance of MSMEs, continuous socialization regarding tax incentive policies and the use of digital technology are needed to increase the effectiveness of tax education.
Corporate Governance And Financial Performance (In Manufacturing Companies Listed on the IDX in 2016-2020) Yudi Partama Putra; Meiffa Herfianti; Eti Arini
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3903

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Corporate Governance Terhadap Kinerja Keuangan (Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2016-2020). Corporate Governace sebagai variabel independen dalam penelitian ini diproksikan oleh dewan komisaris independen, dewan direksi, jumlah rapat dewan, keragaman gender, dan komite audit, sedangkan kinerja keuangan sebagai variabel dependen diukur menggunakan indikator pengukuran ROA. ROE, dan EPS. Populasi dalam penelitian ini seluruh perusahaan manufaktur yang terdaftar di BEI tahun 2016-2020 dan sampel yang digunakan dalam penelitian ini diambil dengan menggunakan metode purposive sampling, yaitu teknik pengambilan sampel dengan mempertimbangkan data kriteria tertentu yang disesuaikan dengan tujuan penelitian. Sampel dalam penelitian ini adalah laporan keuangan dan annual report perusahaan manufaktur mulai dari tahun 2016-2020 terdiri dari 76 perusahaan manufaktur yang memenuhi kriteria, dengan total observasi sebanyak 380. Metode pengumpulan data dengan menggunakan dokumentasi. Analisis data yang digunakan adalah uji statistik deskriptif dan uji hipotesis menggunakan alat regresi data panel. Hasil penelitian ini menunjukkan bahwa secara parsial dewan komisaris independen, jumlah rapat dewan, keragaman gender, komite audit tidak berpengaruh siginifikan terhadap kinerja keuangan baik yang diukur dengan ROA, ROE, dan EPS, sedangkan dewan direksi berpengaruh terhadap kinerja keuangan yang di ukur dengan ROA, ROE, dan EPS, dan secara simultan dewan komisaris, dewan direksi, jumlah rapat dewan, keragaman gender, dan komite audit berpengaruh secara bersama-sama terhadap kinerja keuangan.
Financial Knowledge Performance Owners MSMEs Terhadap Penggunaan Informasi Akuntansi Yayuk Marliza; Miki Indika; Rian Okta Vianie
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3940

Abstract

This study aims to determine whether level of education MSMEs Owners have an effect the use of accounting information in subdistrict eastern Lubuklinggau, Lubuklinggau city. This research uses a Simple Random Sampling technique and data collection using a questionnaire distributed to respondents, namely MSMEs owners. The data analysis technique uses multiple linear regression. The results showed that level of education have a significant influence on used for accounting information. This shows that the owner's understanding of the use of information will be an obstacle if it is not sharpened through good education, because they do not yet know the importance of using accounting information for their business if the education they have is still low
Transformasi Digital Adopsi Software as a Service Layanan Cloud Accounting Oleh UMKM Endar Pradesa; Tiara Syahrani; Ratih Eka Sakti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3949

Abstract

The purpose of this study is to explore and explore the decision to adopt or not adopt Software as a Service by Micro, Small and Medium Enterprises in Lubuklinggau City. This research uses a qualitative approach with an exploratory research design. Researchers collected primary data using in-depth interview techniques with 12 informants from 6 MSE’S sectors that most dominate businesses in Lubuklinggau City. The results of the study show that the adoption of Software as a Service innovation in the form of cloud accounting services in Lubuklinggau City is still relatively low. Personally, MSE’S players are still at the awareness and interest stage. Meanwhile, as a business group, MSMEs in Lubuklinggau City are still at the level of the early majority to the late majority and can even reach the laggard. Factors that influence the adoption of cloud accounting service innovations for MSE’S in Lubuklinggau City, namely: 1) Supporting factors, namely the ease of accessing and inputting data and effectiveness in business operations. 2) The inhibiting factors are the weak ability to understand technology, lack of competent human resources, limited financial data, and weak business management. Weak ability to understand technology into performance expectancy, lack of competent resources, and financial data is still a little bit into facilitating conditions and weak business management into effort expectancy.
Analisis Pengukuran Kinerja Unit Usaha Syariah Bank Sumut Medan Dengan Pendekatan Mashlahah Performa Miranda Julia Pasaribu; Siti Aisyah; Sugianto Sugianto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3951

Abstract

This journal reviews the Performance Measurement Analysis of the Sharia Business Unit of the Medan SUMUT Bank with the Maslahah Performance approach. This study aims to assess several aspects of the company's current value chain. Maslahah Performa is a performance measurement created by Achmad Firdaus, where the Maslahah Performa approach uses six measurement orientations used for sharia-based performance assessments that are in line with Islamic principles. This research is included in the descriptive case study category. The technique used in this study is the sharia economic approach which is used to determine whether a financial institution implements performance in accordance with sharia principles which is then complemented by a management approach. This study measures the performance of results and processes that are measured using quantitative data in addition to qualitative data to assess the effectiveness of maslahah owned by a company. Using descriptive statistics as a data analysis method used to examine quantitative data. The performance system with the maslahah performance approach is a spiritual leadership management system that is formulated using the Plan Do Check Actiaon system. The source of this research data is the results of interviews with employees of the Sharia Business Unit of Bank SUMUT Medan. The Sharia Business Unit of Bank Sumut Medan has sufficient performance in the benefit process, indicating that the Sharia Business Unit of Bank Sumut Medan provides adequate benefits. Performance results have sufficient benefits. This journal reviews the Performance Measurement Analysis of the Sharia Business Unit of the Medan SUMUT Bank with the Maslahah Performance approach. This study aims to assess several aspects of the company's current value chain. Maslahah Performa is a performance measurement created by Achmad Firdaus, where the Maslahah Performa approach uses six measurement orientations used for sharia-based performance assessments that are in line with Islamic principles. This research is included in the descriptive case study category. The technique used in this study is the sharia economic approach which is used to determine whether a financial institution implements performance in accordance with sharia principles which is then complemented by a management approach. This study measures the performance of results and processes that are measured using quantitative data in addition to qualitative data to assess the effectiveness of maslahah owned by a company. Using descriptive statistics as a data analysis method used to examine quantitative data. The performance system with the maslahah performance approach is a spiritual leadership management system that is formulated using the Plan Do Check Actiaon system. The source of this research data is the results of interviews with employees of the Sharia Business Unit of Bank SUMUT Medan. The Sharia Business Unit of Bank Sumut Medan has sufficient performance in the benefit process, indicating that the Sharia Business Unit of Bank Sumut Medan provides adequate benefits. Performance results have sufficient benefits.
Analisis Pengaruh CAR dan BOPO Terhadap ROA Dengan NIM Sebagai Variabel Intervening Pada PT. Bank Pembangunan Daerah Kalimantan Periode Tahun 2011 – 2021 Maulana Muhammad Ferly; Risal Rinofah; Ratih Kusumawardhani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3966

Abstract

This study aims to determine the influence of CAR, and BOPO on Profitability or ROA with NIM as an intervening variable in the Bank Pembangunan Daerah Kalimantan period. 2011 – 2021. The population of this research is all Bank Pembangunan Daerah Kalimantan, namely 4 companies. The sampling technique used is the Purposive Sampling method, which is a sample taken with certain considerations. The consideration in question is the Bank Pembangunan Daerah Kalimantan which has complete financial data for 11 years, namely 2011 – 20 21. The data analysis method in this study is multiple regression analysis and path analysis using SPSS 26 software. Based on the results of the hypothesis test, it can be concluded that CAR partially has a positive and significant effect on NIM and Profitability (ROA). BOPO partially has a negative and significant effect on Net Interest Margin (NIM) and has a positive and significant effect on Profitability (ROA). NIM partially has a positive and significant effect on Profitability (ROA). Meanwhile, the Net Interest Margin (NIM) can mediate the influence of CAR and BOPO on the Profitability (ROA) of Bank Pembangunan Daerah Kalimantan for the 2011-2021 period.
Pengaruh Karakteristik Informasi Sistem Akuntansi Manajemen, Ketidakpastian Lingkungan, Dan Desentralisasi Terhadap Kinerja Manajerial Pada Hotel Di Kota Bengkulu Diah Khairiyah; Ahmad Junaidi; Muhammad Yusuf
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3969

Abstract

This study aims to test whether Broad scope, Timelines, Aggregation, Integration, environmental uncertainty, and decentralization affect managerial performance.The sample in this study were 35 respondents consisting of 22 hotels selected based on certain criteria using purposive sampling. The type research is descriptive quantitative research to hypothesis testing. This research is included in the quantitative approach and the data used in this research are primary data. The data collection method was carried out using the questionnaire method. Data was collected by survey method by disturbing questionnaires directly. Furthermore data analysis was carried out using multiple linear regression analysis with the help of the SPSS version 18.0 Program. The results of this study indicate that study indicate that (1) Broad scope characteristics do not affect managerial performance, (2) Timeliness characteristics affect managerial performance, (3) Aggregation characteristics affect managerial performance, (4) Integration characteristics affect managerial performance, (5) The characteristics of environmental uncertainty have an effect on managerial performance, (6) the characteristics of decentralization have no effect on managerial performance, (7) the characteristics of management accounting information systems, environmental uncertainty and decentralization have an effect on managerial performance.
Pengaruh Faktor Demografis (Usia, Jenis Kelamin, dan Penghasilan) Terhadap Kepatuhan Wajib Pajak di Kota Bengkulu Winny Lian Seventeen; iwin Arnova; Yun Fitriano
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3971

Abstract

This study aims to examine the influence of demographic factors, namely age, gender, and income, on taxpayer compliance in Bengkulu City. The analysis method used is regression analysis with a survey approach and purposive sampling technique to select respondent samples. Data were analyzed using SPSS statistical software. The results show that age, gender, and income significantly influence taxpayer compliance. Age has a significant positive effect on taxpayer compliance. Gender also has a significant effect on taxpayer compliance, where female respondents are more compliant in paying taxes compared to male respondents. Income also has a significant effect on taxpayer compliance, where respondents with higher income tend to be more compliant in paying taxes. The results of this study can provide input for relevant parties in improving taxpayer compliance in Bengkulu City.

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