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<![CDATA[The Influence Of Tax Justice And Tax Understanding On Tax Evavasion (Perceptions Of Students' Accounting Study Program, Faculty Of Economics, Indonesian Advent University) ]]>
<![CDATA[Elizabeth Vania Permata]]>;
<![CDATA[Remista Simbolon]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5141
<![CDATA[Study intended for evaluate impact justice as well as understanding tax on embezzlement tax according to perception student at Indonesian Adventist University, Accounting Study Program, Faculty of Economics. Respondent involved as many as 55, were obtained past method purposive sampling. Device SPSS version 22 software was used in analyze regression multiple. Acquisition studies found: (1) justice tax No influential to embezzlement tax (2) understanding tax No influential to embezzlement taxes and (3) justice taxes and understanding tax No influential to embezzlement tax]]>
<![CDATA[The Influence of Psychological, Spiritual Dimensions and Modernization of the Tax Administration System on Individual Taxpayer Compliance ]]>
<![CDATA[Rika Selpi Yonita]]>;
<![CDATA[Halimatusyadiah Halimatusyadiah]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5143
<![CDATA[This study aims to determine the effect of moral obligations, spirituality and modernization of the tax administration system on individual taxpayer compliance. The data used in this study are primary data. Primary data was obtained from questionnaires distributed to Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 100 questionnaires. The data were analyzed using multiple linear regression analysis using the SPSS program. The results showed that spirituality has a positive and significant influence on individual taxpayer compliance while moral obligations and modernization of the tax administration system do not significantly affect individual taxpayer compliance.]]>
<![CDATA[The Influence Of Employee Selection On Employee Performance With Career Development As A Mediation Variable Case Study At PT Ilmukomputercom Braindevs Sistema ]]>
<![CDATA[Sonia Christine Panjaitan]]>;
<![CDATA[Agus Sugiarto]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5144
<![CDATA[Employee performance is very important in the company to be able to achieve the goals set. Various efforts can be made to improve employee performance, including by knowing what factors can affect employee performance. The purpose of this study was to partially examine the effect of selection and employee career development on employee performance at PT IlmuKomputerCom Braindevs Sistema as well as the effect of employee selection on employee performance with career development as a mediating variable. The population in this study was 40 employees of PT IlmuKomputerCom Braindevs Sistema. Sampling in this study used a sampling technique, namely using all employees of PT IlmuKomputerCom Braindevs Sistema as samples in the study. The data collection technique used in this study was a questionnaire. The data analysis technique used is a quantitative analysis technique using the t test and Sobel test. The results of data analysis show that partially selection and employee career development have an effect on employee performance at PT IlmuKomputerCom Braindevs Sistema with a sig value t-table.]]>
<![CDATA[Determinant of indonesian commodity coffee export In the era of covid-19 pandemic ]]>
<![CDATA[Erlambang Budi Darmanto]]>;
<![CDATA[Suhartono Suhartono]]>;
<![CDATA[Yunita Satya Pratiwi]]>;
<![CDATA[Moh. Adenan]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5145
<![CDATA[This study aims to analyze the factors of gross domestic product, total consumption, exchange rate, and export goods price index on export performance of coffee beans after pandemic Covid-19. This study uses secondary data and (Generalized Method of Moment). The study shows that the variable total consumption and value of exports show a positive and insignificant relationship and the variables of GDP and exchange rates show a negative and significant relationship with coffee commodity exports with exports of coffee commodities.]]>
<![CDATA[The Role Of Managerial Ownership In The Relationship Of Debt Policy To Shareholder Value In Financial Companies In Indonesia ]]>
<![CDATA[Putri Regina Prayoga]]>;
<![CDATA[Nikmah Nikmah]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5149
<![CDATA[This study aims to determine the effect of debt policy on shareholder value with managerial ownership as a moderation variable. The research sample used financial companies listed on the Indonesia Stock Exchange during 2019-2022. The analysis method uses multiple regression tests and MRA (Moderator Regression Analysis) tests. The results of this study show that debt policy proxied by DAR has a positive effect on shareholder value, managerial ownership has a negative effect on shareholder value and managerial ownership is proven to moderate the relationship of debt policy to shareholder value. Debt policy proxied by DER has no effect on shareholder value, and managerial ownership also has no effect on debt policy.]]>
<![CDATA[Good Corporate Governance and Corporate Values with Profitability as a Moderating Variable in Manufacturing Companies Listed on The Indonesia Stock Exchange for the 2012-2021 Period ]]>
<![CDATA[Yudi Partama Putra]]>;
<![CDATA[Retno Triono]]>;
<![CDATA[Hesti Setiorini]]>;
<![CDATA[Desi Fitria]]>;
<![CDATA[Ahmad Sumarlan]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5152
<![CDATA[Abstract This study aims to examine the effect of managerial ownership, institutional ownership, independent board of commissioners, audit committee on firm value with profitability as a moderating variable in manufacturing companies listed on the IDX for the 2012 – 2021 period. The population in this study consisted of 193 manufacturing companies on the IDX for the 2012-2021 period which were selected based on certain criteria using purposive sampling. The research sample consisted of 17 companies, with an observation period of 10 years, so the research sample consisted of 275 samples. The data analysis used was panel data regression, and moderate regression analysis (MRA) was processed using the STATA 17 program. The partial test results prove that managerial ownership has no effect on firm value with a significance value of 0.960 > 0.05, institutional ownership has no effect on firm value with a significance value of 0.718 > 0.05, independent commissioners have an effect on firm value with a significance value of 0.000 <0.05. and the audit committee has no effect on firm value with a significance value of 0.372 > 0.05. Profitability can moderate the relationship between managerial ownership and firm value with a significance value of 0.017 <0.05. Profitability can moderate the relationship between institutional ownership and firm value with a significance value of 0.016 <0.05. Profitability can moderate the relationship between the independent board of commissioners and firm value with a significance value of 0.000<0.05. Profitability cannot moderate the relationship between the audit committee and firm value with a significance value of 0.057 > 0.05. The results of testing the coefficient of determination (Adjusted R-square) shows that the percentage of the independent variable on the dependent variable is 17.43% or it can be interpreted that the independent variable used in the model is able to explain 17.43% of the dependent variable while the rest is influenced by variables outside models.]]>
<![CDATA[Model Of Green Purchase Intention Environmentally Friendly Packaging In The Micro And Small Business Food Industry In Riau Province ]]>
<![CDATA[Tengku Firli Musfar]]>;
<![CDATA[Henni Noviasari]]>;
<![CDATA[Dian Pratiwi]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5156
<![CDATA[In an era of increasing environmental awareness, consumer preferences are changing towards environmentally friendly practices, especially in the food industry. This research aims to develop a comprehensive model of environmentally friendly purchasing intentions by investigating the impact of environmentally friendly packaging on consumer behavior in the micro and small business food industry in Riau Province. The study uses a mixed approach, combining quantitative surveys and qualitative interviews to collect data from consumers and businesses. Quantitative analysis will involve statistical techniques such as regression analysis to identify key factors influencing green purchase intentions. Qualitative data will be analyzed thematically to provide deeper insight into consumer perceptions and business practices regarding environmentally friendly packaging. It is hoped that the findings of this research will contribute to the existing literature on sustainable consumption and provide practical insights for micro and small scale food businesses in Riau Province to improve their environmental sustainability efforts. Ultimately, the developed model will be a valuable tool for policymakers, businesses, and researchers seeking to encourage environmentally responsible practices in the local food industry.]]>
<![CDATA[The Influence Of Risk Management Committee And Family Ownership With Company Performance In Indonesia: Busy Directors As Moderating Variable ]]>
<![CDATA[Ika Dewi Agustin]]>;
<![CDATA[Cynthia Afriani Utama]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5158
<![CDATA[Corporate risk management and corporate governance have become important in managing the company. Both are believed to be able to reduce agency problems, between company owners and managers or between shareholders. Using a panel data regression analysis model, a sample of 602 non-financial public companies registered in Indonesia in the 2019-2021 period, this study focused on testing the effect of the existence of the Risk Management Committee and family share ownership on company performance ( ROA). The study also used busy directors as a moderating variable. The results showed that the existence of the Risk Management Committee had a positive and significant relationship with ROA. But family ownership has a negative and significant relationship with ROA. Meanwhile, the presence of commissioners who concurrently hold positions in other companies at once or busy directors, does not significantly affect the relationship between the Risk Management Committee and family ownership and the company's performance.]]>
<![CDATA[The Analysis of the Influence of Foreign Direct Investment and Domestic Direct Investment on Economic Growth in the Province of Bengkulu ]]>
<![CDATA[Reli Sapitri]]>;
<![CDATA[Abdullah Abdullah]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5161
<![CDATA[Investment is one of the diverse factors influencing the economic growth of a region. This research focuses on foreign and domestic direct investment in the districts and cities of the Bengkulu Province. The aim of this study is to make a significant contribution to improving the welfare of the community in this region. Additionally, the research provides guidance to policymakers in developing effective investment strategies. The method employed in this research is quantitative, utilizing the EViews software. The study uses the values of the total Foreign Direct Investment (FDI) and Domestic Direct Investment (DDI) collected from the Bengkulu Province's Central Bureau of Statistics (BPS). It was found that FDI does not have a significant impact on economic growth, in contrast to DDI, which significantly contributes positively to the economic growth of the Bengkulu Province. It is important to note that this research was conducted in a single region and only utilized two independent variables.]]>
<![CDATA[Online Impulsive Buying Behavior (Oibb) Influenced By Hedonism, Resource Availability, And Shopping Convenience Moderated By The Ease Of Using Digital Payment Methods ]]>
<![CDATA[Elisabeth Krisna Dhewayanti]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i1.5199
<![CDATA[This research focuses on the influence of hedonism, resource availability, and shopping convenience online impulsive buying behavior (OIBB), moderated by ease of use of digital payment method. Data collected by distributing questionnaires viaa online to 356 respondents. A total of 340 respondents were selected to be the sample because they fit the specified respondent criteria. The data obtained was analyzed using the PLS-SEM method, and processed using SmartPLS software version 4.0. The results of this research show that hedonism and convenience of shopping directly have a positive and significant influence on online impulsive buying behavior. While the availability of resources (money) does not significantly influence online impulsive buying behavior. In the moderation relationship, ease of use of e-wallets is proven to strengthen the relationship between hedonism and online impulsive buying behavior, but can decrease the relationship between shopping convenience and online impulsive buying behavior. Meanwhile, ease of use of e-wallets has no influence on the relationship between availability of funds and online impulsive buying behavior.]]>
