cover
Contact Name
Karona Cahya Suseno
Contact Email
karona.cs@unived.ac.id
Phone
+6281373154399
Journal Mail Official
j.ekombisreview@gmail.com
Editorial Address
Jl. Meranti Raya No. 32. Sawah Lebar, Kota Bengkulu
Location
Kota bengkulu,
Bengkulu
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 88 Documents
Search results for , issue "Vol 11 No 2 (2023)" : 88 Documents clear
Pengaruh Financial Knowledge, Financial Attitude dan Locus of Control terhadap pengelolaan keuangan mahasiswa akuntansi FEB Universitas Mataram Baiq Auliya Salsabilla; Lilil Handajani; Nurabiah nurabiah
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.v11i2.3990

Abstract

The goal of this research is to determine how financial knowledge, financial attitude, and locus of control affect accounting students at FEB Mataram University's financial management. The assessments were administered to 93 (ninety three) Accounting students at the University of Mataram's Faculty of Economics and Business. Quantitative data employing primary data are the sort of data utilized in this research. The variant-based SEM approach (PLS SEM) was used in this study's data processing procedure, which was carried out utilizing the SmartPLS 4.0 software program. The findings of this research suggest that locus of control, financial knowledge, and financial attitude all have an impact on how accounting students handle their finances. The outcomes of this study's findings will have an impact on the Faculty of Economics and Business by offering suggestions for new alternative courses that may be offered, particularly those that are closely connected to financial management.
Pengaruh Disiplin Kerja, Loyalitas dan Kompensasi Terhadap Kinerja Perangkat Desa di Kecamatan Manna Kabupaten Bengkulu Selatan Gayatrie Ratna Bella; Ahmad Soleh; Tito Irwanto
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.v11i2.3993

Abstract

The purpose of this study was to determine the effect of work discipline, loyalty and compensation on the performance of village officials in Manna District, South Bengkulu Regency. The regression results show Y = 17.770 + 0.281X1 + 0.219X2 + 0.125X3 These results describe a positive regression direction, meaning that there is a positive influence between X1 (Work discipline), X2 (loyalty), X3 (Compensation), on performance (Y). This means that if the variables of work discipline, loyalty and compensation increase, the performance of village officials will increase. The magnitude of the Coefficient of Determination is 0.130. This means that X1 (work discipline), X2 (loyalty) and X3 (compensation) affect performance (Y) by 13% while the remaining 87% is influenced by other variables not examined in this study. The results of the t test at a significant level of 0.05 explain that partially (individually) the variables of work discipline, loyalty and compensation have a significant influence on the performance variables of village officials because the significant value is less than 0.05. The results of the F test at a significant level of 0.05 explain that the variables of work discipline, loyalty and compensation have a simultaneous (together) influence on the performance of village officials because the significant value is less than 0.05.
Analisis Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Menggunakan Aplikasi Keuangan Berbasis Android SI APIK Dina Arista Prihatin; Arisky Andrinaldo; Indrawati Mara Kesuma; Martini Martini; Weni Susanti
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.v11i2.4013

Abstract

The purpose of this study is to determine the Analysis of the Preparation of Financial Statements Based on SAK EMKM in the Implementation of the APIK SI Financial Application at the Tempe Cipto Roso Factory, Megang Sakti District. The type of research used is descriptive research with qualitative data analysis using primary data sources and secondary data sources. Agency theory is a reference in this research theory that explains the working relationship between company owners and company management. The results of this application are financial reports such as balance sheets, cash flow statements and income statements. In addition, this application can accurately describe the company's financial status.
Pengaruh Tingkat Aktivitas Eksplorasi, Ukuran Perusahaan Dan Leverage Terhadap Konservatisme Akuntansi (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021) Kamelia Kuswanti; Nensi Yuniarti Zs; Furqonti Ranidiah; Budi Astuti; Yudi Partama Putra
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.v11i2.4014

Abstract

This study aims to examine the effect of the level of exploration activity, company size, and leverage on accounting conservatism in mining companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The population in this study consisted of 71 companies. The sample technique selected based on certain criteria using purposive sampling was 16 companies.This research is a quantitative research with secondary data. The data analysis technique used multiple linear regression analysis which was processed using the SPSS (Statistical Product and Service Solution) application. Methods of data collection using data documentation.The partial results of the study show that the level of exploratory activity has no significant effect in a negative direction on accounting conservatism, this can be seen from the calculated t value of -1.301, with a significance value of 0.197 > 0.05. Firm size has a significant effect in a negative direction on accounting conservatism, this can be seen from the t-value of -4.006, with a significance value of 0.000 <0.05. Leverage has no significant effect in a negative direction on accounting conservatism, this can be seen from the t-value of -0.563, with a significance value of 0.575 <0.05. The results of the study simultaneously show that the Exploration Activity Level, Firm Size, and Leverage have a significant positive effect on accounting conservatism, this can be seen from the calculated F value of 5.465 with a significance value of 0.002 <0.05
Efisiensi Penggunaan Quick Response Code Indonesia Standart (Qris) Terhadap Peningkatan Penjualan Pada Umkm Di Le Garden Palembang Indah Mall Amir Salim Salim; Doly Nopiansyah
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.v11i2.4028

Abstract

The quick development of technology and information across a range of digital platforms, marketplaces, and markets gives SMEs a place to promote their goods and contact customers in different parts of Indonesia and overseas. Bank Indonesia and the Indonesian Payment System Association (ASPI) continue to develop and upgrade the QRIS payment system in order to maximize the efficiency of non-cash payment system services in the digital age. This study aims to ascertain the usage of Quick Response Code Indonesia Standard (QRIS) in boosting sales to MSMEs at Le Garden Palembang Indah Mall and to assess the efficiency of QRIS usage in boosting MSMEs sales at Le Garden Palembang Indah Mall. (1) Observation, interviews, and documentation are all used in this study's qualitative data gathering methods. At Le Garden Palembang Indah Mall, 38 SMEs in total participated in the study. using inadvertent sampling and saturated sampling approaches to identify informants. Based on the findings of the study, (1) the practice of using Quick Response Code Indonesia (QRIS) to increase sales to MSMEs at Le Garden Palembang Indah Mall starts with the customer informing the employee that they would like to make a non-cash payment. The customer is then directed to scan the QR Code and type in the nominal amount to be paid, after which the customer's balance will automatically decrease. (2) Measurement of outcomes (output) and input refers to the effectiveness of employing Quick Response Code Indonesia (QRIS) on boosting sales to MSMEs at Le Garden Palembang Indah Mall. Transactions take less time, are simpler, and are more effective for those who accept the presence of QRIS.
The Influence of Work Stress and Workload on Employee Performance at Bank Bri Begkulu Selatan Winda NurZuli AyuSari; Sulisti Afriani; Abdul Rahman
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.v11i2.4030

Abstract

The purpose of this study was to determine the effect of work stress and workload on employee performance at Bank BRI South Bengkulu.The sample in this study was taken as many as 80 employees using the snsus method. This research is a quantitative research using non-probability techniques with purpose sampling method. The instrument in this study was a questionnaire which was then processed using the SPSS version 22.0 computer application. The analytical method used is multiple linear regression analysis and hypothesis testing.The results showed that the results of the regression analysis obtained the equation Y = 19.451+0.443X1+0.510X2+4.981. This illustrates that the product quality variable has the opposite or negative regression direction, meaning that if work stress increases it will actually reduce employee performance. This is because if uncontrolled work stress can make employees lose focus and can cause employee performance to decrease. The workload variable has the same regression direction, which is negative, which means that if the workload variable increases, employee performance will also decrease.The coefficient of determination is 0.272, which means that work stress and workload affect employee performance by 27.2%, while the remaining 72.8% is influenced by other variables not examined in this study.The results of the t test at a significance level of 0.05 explain that partially the work stress and workload variables have a significant influence on employee performance variables because the significance value is <0.05.The results of the F test at a significance level of 0.05 explain that the variables Work Stress, Workload have a simultaneous (together) influence on purchasing decisions because the Significance Value is <0.05.
The Effect of Product Quality, Promotion, and Brand Image on Purchasing Decisions (Case Study at Brand Image Fashion Stores in South Bengkulu) Elvina Oktipianti; Sulisti Afriani; M. Rahman Febliansa
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.v11i2.4036

Abstract

The purpose of this study was to determine the effect of product quality, promotion and brand image on purchasing decisions at the Citra Baru Fashion Store, South Bengkulu. The sample in this study were 40 customers at the Citra Baru store, South Bengkulu. Data collection using a questionnaire and the method of analysis used is the validity test, reliability test, classic assumption test, and hypothesis testing.The results showed that the regression value Y = -4.033 + 0.250 (X1) + 0.384 (X2) + 0.669 (X3) with a positive regression direction means that product quality has a significant effect on purchasing decisions, because the significant value is 0.000 less than 0.05. That is, product quality will increase purchasing decisions at the new Citra Baru fashion store in Bengkulu Selatan. Promotion has a significant effect on the purchase decision of the new image fashion store in South Bengkulu, because the significant value of 0.000 is less than 0.05. That is, the promotion will increase purchasing decisions at the new image fashion store Bengkulu Selatan. Brand image has a significant effect on purchasing decisions, because the significant value of 0.000 is less than 0.05. That is, brand image will increase purchasing decisions at the new image fashion store in South Bengkulu. Product quality, promotion and brand image have a significant effect on purchasing decisions so that the initial hypothesis proposed is proven (Ha is accepted). That is, there is a significant influence on product quality, promotion and brand image on purchasing decisions together. The coefficient of determination R square is 0.813. This means that product quality, promotion and brand image affect purchasing decisions by 80% while the rest (100-80% = 20%) is influenced by other causal factors not examined in this study.
Pengaruh Konservatise, Investment Opportunity Set (IOS), dan Leverage Terhadap Kualitas Laba Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman di Indonesia Yusmaniarti Yusmaniarti; Budi Astuti; Hernadianto Hernadianto; Desma Purnama Sari
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.v11i2.4040

Abstract

Dalam dunia perusahaan kualitas laba merupakan salah satu bagian terpenting dari laporan keuangan yang banyak menarik perhatian pihak luar karena pihak luar terutama investor biasanya memilih untuk berinvestasi pada perusahaan dengan nilai imbal hasil yang tinggi atau perusahaan yang menghasilkan keuntungan yang signifikan dari tahun ke tahun. Penelitian ini bertujuan untuk mengetahui pengaruh konservatisme, Investment opportunity set (IOS) dan leverage terhadap Kualitas Laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021 serta Untuk mengetahui pengaruh konservatisme, Investment opportunity set (IOS) dan leverage secara simultan terhadap kualitas laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel penelitian ini menggunakan teknik purposive sampling dan di dapat 23 perusahaan dengan periode lima tahun sehingga jumlah sampel dalam penelitian ini adalah 115 sampel. Penelitian ini menggunakan metode analisis data panel menggunakan spss 22. Temuan hasil penelitian ini memperlihatkan bahwa Konservatisme berpengaruh positif dan signifikan terhadap Kualitas laba; Kemudian, Investment Opportunity Set (IOS) berpengaruh negatif terhadap Kualitas laba; Dan Leveraga tidak ada pengaruh signifikan terhadap Kualitas Laba yang didapatkan pada perusahaan industri barang konsumsi sub sektor makanan dan minuman yang terdaftar di BEI tahun 2017-2021. Serta Konservatisme, Investment Opportunity Set (IOS), dan Leverage menunjukkan pengaruh secara simultan terhadap Kualitas laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021
Pengaruh Faktor Fundamental Terhadap Harga Saham Bank Dan Lembaga Keuangan Islam Indonesia Yusmaniarti Yusmaniarti; Ummul Khair; Marini Marini; Esy Rahmawati
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.v11i2.4041

Abstract

This This study aims to examine the effect of fundamental factors consisting of ROA, EPS, and BOPO on stock prices in Islamic banking and Islamic financial institutions in Indonesia during the 2018-2020 period. The formulation of the problem in this study is how the effect of ROA, EPS, and BOPO on stock prices. The purpose of this study is to determine the effect of ROA, EPS and BOPO on stock prices. This type of research uses a quantitative data design with secondary data. The research sample uses the total sampling method, which is a sampling technique if all members of the population are used as samples. The research sample is the financial statements of Islamic banks and Islamic financial institutions originating from the last 3 years from 5 Islamic banking companies and 7 Islamic financial institution companies with research data totaling 36 data (3 years x 12 sample companies). The data collection method uses documentation and literature taken from www.idx.co.id. Data analysis used is descriptive statistical test and hypothesis testing. The results showed that ROA, EPS and BOPO had no effect on stock prices. This can be seen from the ROA p-values 0.419, EPS p-values 0.130 and BOPO p-values 0.146 which are greater than the public significance level of 0.05 . Meanwhile, ROA, EPS and BOPO have no simultaneous effect on stock prices.
Analisis Indeks Kepuasan Masyarakat Dalam Pembuatan Kartu Tanda Penduduk (E-KTP) Online Di Dinas Kependudukan Dan Pencatatan Sipil Kota Bengkulu Supawanhar Supawanhar; Ditasman Ditasman; Amrullah Amrullah; Rudi Hartono; Retno Jeny Silvana
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.v11i2.4044

Abstract

KTP elektronik (selanjutnya disingkat KTP-el) Tahun 2013 tentang Perubahan Undang-Undang Nomor 23 Tahun 2006 tentang Kependudukan adalah KTP yang dilengkapi dengan chip yang merupakan tanda pengenal resmi kependudukan sebagai alat bukti diri yang dikeluarkan oleh badan pelaksana. Dinas Kependudukan dan Catatan Sipil Kota Bengkulu meluncurkan aplikasi Sistem Layanan Administrasi Warga Elektronik (SLAWE) pada Juni 2020. Pelayanan secara daring ditujukan agar masyrakat lebih mudah dalam pembuatan e-KTP tanpa memikirkan banyaknya biaya yang dikeluarkan dan juga lebih menghemat waktu dalam kata lain efektif dan efesien. Namun tidak dapat dibantah bahwa dalam pelayanan pembuatan e-KTP online masih ada kendala dan hambatan dalam hal kualitas pelayanan. Tujuan penelitian untuk mengetahui kualitas pelayanan yang diberikan oleh DUKCAPIL Kota Bengkulu yang berkitan dengan pelyanan pembuatan e-TKP online serta untuk mengetahui sejauh mana kepuasan masyarakat terhadap pelayanan yang diberikan. Metode penelitian ini adalah survei dengan menyebarkan daftar pertanyaan terhadap responden penelitian. Tehnik pengambilan sampel yang dipergunakan adalah purposive sampling. Sampel penelitian ini adalah masyarakat yang telah menbuat e-KTP secara online dengan menggunakan aplikasi SLAWE atau website resmi DUKCAPIL sebanyak 200 responden. Pengumpulan data dengan cara memberikan kuisioner kepada masyarakat yang telah menbuat e-KTP secara online dengan menggunakan aplikasi SLAWE atau website resmi DUKCAPIL. Nilai indeks kepuasan masyarakat diukur berdasarkan 14 unsur pelayanan. Metode pengolahan data dengan menggunakan analisis Indeks Kepuasan Masyarakat. Berdasarkan hasil penelitian pada pembuatan e-KTP online di Dinas Kependudukan dan Pencatatan Sipil Kota Bengkulu didapat nilai indeks kepuasan masyarakat sebesar 80,250/0 yang artinya kinerja pelayanan pembuatan e-KTP online di DUKCPIL kota Bengkulu dikategorikan baik