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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 140 Documents
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Search results for , issue "Vol 12 No 1 (2024): Januari" : 140 Documents clear
The Effect Of Profitability And Solvency On Income Smoothing With Good Corporate Governance As A Moderating Variable At Pt Bank Muamalat Indonesia In 2018-2022 Maulida Jam’ah; Andri Seomitra; Aqwa Naser Daulay
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4833

Abstract

This research aims to determine the effect of profitability and solvency on income smoothing with good corporate governance as a moderating variable at PT Bank Muamalat Indonesia in 2018-2022. This type of research is quantitative research with the type of data using secondary data which is collected on the official website of PT Bank Muamalat Indonesia. The data analysis method uses SEM, namely PLS with the SmartPLS program to analyze Good Corporate Governance as a moderating variable which can strengthen or weaken the relationship between the independent variable and the dependent variable. The research results show that profitability has a positive effect on income smoothing, meaning that the higher the level of profitability, the higher the possibility of income smoothing. Solvency has a positive effect on income smoothing, meaning that the higher the level of solvency, the higher the possibility of income smoothing. GCG has a positive effect on income smoothing, meaning that the better corporate governance (GCG), the higher the possibility of income smoothing. GCG is able to moderate the influence of profitability on income smoothing with a positive influence, meaning that GCG is able to strengthen the relationship between profitability and income smoothing. GCG is able to moderate the influence of solvency on income smoothing, meaning that GCG is able to influence the relationship between solvency and income smoothing.
THE INFLUENCE OF FINANCIAL INCLUSION AND FINANCIAL LITERACY ON FINANCIAL PERFORMANCE (Case Study Of Bank Sumut Syariah Panyabungan) Ummi Itiah Nasution; Kamilah K; Nur Ahmadi Bi Rahmani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4845

Abstract

The purpose of this research is to find out how the financial performance of Bank Sumut Syariah Panyabungan is influenced by financial inclusion and financial literacy. In this research a questionnaire was used as a data collection tool. All employees of Bank Sumut Syariah Panyabungan who were sampled in this study were the population. Thirteen workers were used to collect samples using a saturated sampling method (also known as total sampling). Validity test, reliability test, normality test, multicollinearity test, t test, f test, and r test are the data analysis methodologies used in this study. The research findings show that there is a relationship between financial inclusion and financial performance, with a sig value of 0.041 and tcount 2.256 > ttable 2.131, there is a relationship between financial literacy and financial performance, with a sig value of 0.026 and tcount 2.486 > ttable 2.131, and a potential relationship between inclusion finance with financial performance, with a sig value of 0.002 and fcount of 9.549. The research findings show that at Bank Sumut Syariah Panyabungan, financial inclusion and literacy both have an impact on financial performance.
Determinants of Financial Reporting Fraud in the Perspective of Fraud Hexagon Annisa Rachmawati; Surya Raharja
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4875

Abstract

The purpose of this study is to detect fraud in financial statements using Fraud Hexagon analysis which includes stimulus proxied by financial stability and external pressure, opportunity proxied by effective monitoring and quality of external, rationalization proxied by change in auditors, capability proxied by change in directors, arrogance proxied by the size of CEO photos, and collusion proxied by cooperation between companies and govermemnt. This study uses the Beneish M-Score measurement to detect fraudulent financial statements. The sampling method is purposive sampling consisting of 51 companies that meet the criteria of 80 infrastructure, utility and transportation companies listed on the IDX for 2017-2022. The hypothesis in this study was tested using logistic regression analysis. The results of the study show that the variables of supervisory effectiveness, changes in directors, and cooperation between companies and the government have an influence on fraudulent financial statements. Meanwhile, the variables of financial stability, external pressure, quality of external auditors, changes in auditors, and CEO photo size have no effect on fraudulent financial statements.
The Influence Of Marketing Mix And Online Reviews On Purchasing Decisions Through Shopee E-Commerce In Medan Perjuangan Subdistrict Edward Alezandro Lbn. Raja; Maria Ayustina Doke Ria; Togu Harlen Lbn. Raja; Karina Silaen; Adiwima Zebua
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4922

Abstract

The research findings indicated that the t-test results for the marketing mix variables showed a calculated t-value of 6,378 > the tabulated t-value of 1,984. This indicates that the marketing mix significantly influences purchasing decisions on the shopee e-commerce platform in the Medan Perjuangan Subdistrict. On the other hand, the t-test results for the online review variabel showed a calculated t-value of -3,384 < 1,984, suggesting that online reviews have an influence on purchasing decisions in shopee e-commerce, but the influence is not statistically significant in the Medan Perjuangan Subdistrict. Furthermore, the combined effect of marketing mix and online reviews, as indicated by the F-test (calculated F-value of 20,488 > tabulate F-value of 3.09), signifies a significant joint influence on purchasing decisions. The coefficient of determination (R2) test resulted in a value of 41.2%, indicating the proportion of variance explained by the model.
Analysis of the Lack of Interest of MSMEs in Fintech In Medan Denai Putri Indah Fadillah; Muhammad Irwan Padli Nasution; Muhammad Ikhsan Harahap
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4956

Abstract

The government will address the issue of population explosion, which will be very important for economic development especially in Medan City, the government also encourages the growth and empowerment of MSMEs. Therefore, government-owned small and medium enterprises must be developed to be empowered. People may be motivated to move forward in their business with MSMEs in Medan Denai. Until 2021, the number of fintech companies is expected to continue to grow due to a number of variables, including convenience, excellence, service features, risk, and trust. the convenience of using fintech is easy to understand and does not require a lot of work, but umkm in Medan Denai still do not understand the use of fintech. therefore the purpose of this research is to analyze the Lack of Interest of MSMEs in Fintech in Medan Denai. This research uses a qualitative approach that is descriptive and explains the study in the field. The analysis method used is an analysis of the results of interviews and field observations conducted by researchers. In addition, the study techniques include using primary data from interviews with 10 MSME players in Medan Denai in July to those who have or have not used fintech in their operations. These 10 MSMEs are MSMEs that are a requirement for this research. According to the findings of the study, 1. Intention to use fintech services is concluded that the majority of traders are aware of the existence of fintech. Personalization is concluded that for those who know fintech, they consider fintech easy to use, but there are some MSME players who do not know fintech so they cannot make conclusions. 3. The ability to access fintech, almost all of them answered that fintech can be used anywhere, because fintech is on a cellphone that can be taken anywhere. The features that exist in fintech for them are difficult and some are not, depending on their use. 4. Technological innovativeness, namely some informants said that fintech has been able to provide services according to existing needs but some have not, it is because some of these fintechs do not have fintech guides making them feel helped in terms of buying and selling services 5. Social factors, namely for those who use fintech, they say that they use it because of the invitation of friends and people around, but there are also those who already know from the beginning. All informants said that fintech makes a business competitive and is able to make its business superior, it happens because nowadays many people make payments through fintech.
The Influence Of Profitability, Investment Opportunity Set And Disclosure Of Islamic Social Reporting On Firm Value (Empirical Study On Companies Registered In The Jakarta Islamic Index 2019-2022) Ahmad Mufid Hanafi; Nursiam Nursiam
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4915

Abstract

This study aims to determine and analyze the effect of profitability, investment opportunity set and Islamic social reporting on firm value. company values. The population of this study are publicly listed companies whose shares are listed on the Jakarta Islamic Index during the 2019-2022 period. whose shares are listed on the Jakarta Islamic Index during the 2019-2022 period. The technique sampling technique in this study using purposive sampling method, with the results of 23 companies that meet the predetermined criteria with a total. sample of 92 samples. determined with a total sample size of 92 samples. This research uses multiple regression data analysis methods with the help of the SPSS version 26 program. The data used in this study are secondary data obtained from the company's published financial statements from the company's website. obtained from financial reports published by the company from the website www.idx.co.id. The results of this study indicate that the investment opportunity set variables and Islamic social reporting have an effect on firm value. company values. While profitability has no effect on firm value
The Influence Of Discipline, Leadership Style And Work Environment On Employee Performance Through Motivation At The Secretariat General Of The DPR RI Edi Setiawan; Herry Krisnandi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4936

Abstract

This research aims to analyze the performance of employees in the Secretariat of the Indonesian House of Representatives (DPR RI). Data collection was conducted by distributing questionnaires to respondents using purposive sampling method. The respondents in this study were employees of the Secretariat of the DPR RI. A total of 167 responses were successfully obtained from the distribution of questionnaires to DPR RI Secretariat employees. The collected data were then analyzed using Structural Equation Modeling (SEM) with the assistance of AMOS 22 software. Based on the AMOS analysis, the following results were obtained: 1) Work discipline has a positive and significant influence on motivation. 2) Leadership style has a positive and significant influence on motivation. 3) Work environment has a positive and significant influence on motivation. 4) Work discipline has a positive and significant influence on employee performance. 5) Leadership style has a positive but not significant influence on employee performance. 6) Work environment has a positive but not significant influence on employee performance. 7) Work motivation has a positive and significant influence on employee performance. 8) Work discipline has a positive and significant influence on employee performance through motivation. 9) Leadership style has a positive and significant influence on employee performance through motivation. The work environment has a positive and significant influence on employee performance through motivation.
The Effect Of Entrepreneurs' Financial Literacy And Managerial Competency On Msme Performance Moderated Education Level Sari Wulandari; Sudarno Sudarno; Muhammad Sabandi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5034

Abstract

This study aims to determine (1) the influence of entrepreneurs' financial literacy on the performance of Surakarta City MSMEs (2) the influence of entrepreneurs' managerial competence on the performance of Surakarta City MSMEs (3) find out whether the level of education can strengthen the influence of financial literacy and entrepreneurs' managerial competence. This type of research is quantitative with a population of 254 entrepreneurs in the city of Surakarta, obtaining a sample of 131 using convenience sampling techniques. Data collection techniques using a 1-5 point Likert scale questionnaire and dummy variables via Google Form. Data were processed using SPSS 25 software with instrument validity testing using Confirmatory Factor Analysis (CFA), reliability testing using Cronbach Alpha, hypothesis testing using Moderated Regression Analysis (MRA) with descriptive statistical tests and analysis prerequisite tests. The findings are (1) there is a significant and positive influence of entrepreneurs' financial literacy on the performance of MSMEs in Surakarta City. 2) there is a significant and positive influence of entrepreneurs' managerial competence on the performance of MSMEs in Surakarta City. (3) the level of education is not able to strengthen the literacy and managerial competence of entrepreneurs on the performance of MSMEs in the City of Surakarta. The implication is consistent with the Resourced Based View theory that financial literacy and managerial competence can improve the performance of MSMEs by attending seminars or training so that they can create new thinking to develop their businesses.
Development Strategy of Halal Tourism Objects in Medan City Silvia Handayani Siregar; Fauzi Arif Lubis; Nurul Jannah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5071

Abstract

This study aims to analyze the development strategy of halal tourism objects in Medan City. This study uses SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis method to evaluate the internal and external factors that affect the development of halal tourism in this city. The analysis results show that Medan City has significant strengths, such as rich cultural potential, nature tourism, accommodation and ease of communication. However, there are weaknesses such as halal services that need to be improved, service quality, and less effective promotion. Significant opportunities were also identified, including the rapidly growing halal tourism market and the potential for increased international cooperation. However, threats such as competition from similar destinations, security issues, economic fluctuations, and related policy changes need to be addressed. The results of this study indicate the need for a targeted and sustainable development strategy to capitalize on the potential of halal tourism in Medan City. Therefore, the Medan City government undertakes a strategy that involves improving service quality, effective promotion, and stronger cooperation with stakeholders. This strategy is expected to develop Medan City as an attractive and sustainable halal tourism destination.
THE INFLUENCE OF ISL AMI WORK ETHICS, LEADERSHIP, AND COMPENSATION ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE AT PT BANK MUAMALAT KCU MEDAN BALAIKOTA Dinda Clarita Wirani Putri; Nurlaila Nurlaila; Muhammad Arif
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5073

Abstract

Employee performance is one of the important factors in a company in achieving its goals. The purpose of this study was to test and analyze the influence of Islamic work ethics, leadership, and compensation on employee performance with job satisfaction as an intervening variable at PT Bank Muamalat KCU Medan Balaikota. This research method is quantitative research using data analysis techniques, namely Structural Equation Modeling (SEM) with the Path Analysis method. The analysis test tool used is SmartPLS v.4.0. The isample in this istudy amounted to 80 respondents who were all employees at Bank Muamalat KCU Medan Balaikota. The results of this study show that Islamic work ethics have a significant effect on performance, leadership has a significant effect on performance, compensation affects employee performance, job satisfaction does not affect performance, Islamic work ethics affect job satisfaction, leadership does not affect job satisfaction, compensation affects job satisfaction, and job satisfaction does not mediate the influence of Islamic work ethics, leadership, and compensation on employee performance.

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