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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
Analysis factors of Tourist Decisions’ on Melukat Tradition as a Spiritual Tourism Hubertina Karolina Ngarbingan; Anisa Zahwa Akbara
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.v12i1.5042

Abstract

The creativity of the Balinese people who combined new tourism trends with Balinese traditions, a new habit was formed, namely Melukat tradition. Currently, Melukat tradition has become an interfaith tourism trend in Bali, many non-Hindu tourists believe in what Hindus believe, by following the procession of the Melukat tradition itself. This phenomenon are based on the data from visitors who follow the Melukat tradition which has increased from year to year. This research aims to find out what factors influence tourists' decisions to follow the Melukat tradition as a spiritual tourism attraction. These factors are based on the theory of Kotler and Keller (2009), factors including culture, social factors, personal factors and psychological factors which become benchmarks for tourist behavior or decisions. The research method used is quantitative. The data collection techniques used were questionnaires and observation. The sampling technique used was Accidental Sampling, with a sample size of 100 respondents. The data analysis techniques used are simple regression, partial test (t test), simultaneous test (f statistical test). The results show the factors that influence tourists' decisions to carry out the melukat tradition or ceremony are cultural factors, social factors, personal factors, and psychological factors. The most dominant factors are influenced by psychological factors and those that are not dominant are cultural factors.
The Impact Of Digital Transactions In The Reconciliation Process And Preparation Of Financial Reports Of Culinary Msmes In Palembang City Widarti Widarti; Yeni Alfiana; Della Wandira
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.v12i1.5049

Abstract

<p><em>The aim of this research is to determine The Impact Of Digital Transactions In The Reconciliation Process And Preparation Of Financial Reports Of Culinary Msmes In Palembang City. The method used is The descriptive analysis method is a statistical technique that describes and describes data as it is collected, without trying to draw any generalizations or conclusions. In this research, the data that has been collected will be classified based on relevant categories, such as online sales, online payments, online deliveries, reconciliation processes and financial reports. Data will be analyzed descriptively to provide a clear picture. This involves the use of descriptive statistics such as frequencies, percentages, and means. This research was conducted on culinary MSMEs in the city of Palembang. This research processed data from 30 respondents, namely women dominated with a percentage (67%). Respondents with an age range of 41-50 years dominate with a percentage (36%). Then the level of education dominates SMA/SMK and D3/S1/S2/S3 with the same percentage, namely (15%).</em></p>
Efficiency Level Of Zakat Management In Palopo City Muhammad Ilyas; Ema Sari; Fitriana Umar
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.v12i1.5051

Abstract

This research aims to evaluate the level of efficiency in zakat management in the city of Palopo. Zakat is one of the fundamental pillars of Islam, designed to distribute wealth to those who are entitled to receive it. Efficiency in zakat management is crucial to ensure that the collected funds are used as efficiently as possible to support those in need. The research methodology involves the analysis of secondary data related to the collection, distribution, and management of zakat funds in the city of Palopo. These data will be analyzed to assess the extent to which zakat management in Palopo achieves the desired level of efficiency. The results of this research are expected to provide valuable insights into the efficiency of zakat management in Palopo and serve as a basis for improvements in zakat collection and distribution. This research can also serve as a guide for zakat institutions and local governments in their efforts to enhance efficiency and effectiveness in zakat management, ultimately improving the well-being of those entitled to receive zakat.
Sustainable Knowledge, Awareness, Attitude And Intention For Gen-Z Sustainable Consumption Rubiyanto Rubiyanto; Maria Angela Diva Vilaningrum W; Ima Kristina Yulita; Maria Theresia Ernawati; Trisnawati Rahayu
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.v12i1.5052

Abstract

Knowledge, awareness, and attitude towards sustainable consumption have an impact on someone to change behavior that is more towards sustainable consumption. This research aims to provide the effect of sustainable knowledge, sustainable awareness, and attitude towards sustainable consumption on intention to sustainable consumption. Data collection techniques using self-administered surveys are self-administered by distributing online questionnaires. The sampling method uses non-probability sampling techniques with purposive sampling. The criteria used in the sampling of this study were Gen-Z who knew sustainable products. The statistical test used in this study to test the data was regression analysis using SPSS 26. In the early stages of testing and data analysis, instrument testing was carried out with validity tests and reliability tests as well as classical assumption tests. Testing of models and hypotheses is done with T-test and T-test. According to this research, sustainable knowledge has no effect on Intention toward sustainable consumption, sustainable awareness affects Intention toward sustainable consumption, and attitude toward sustainable consumption affects intention toward sustainable consumption.
The Effect of the Fraud Pentagon on Fraudulent Financial Statements and Their Impact on Funding Decisions Nur Hidayah Kusumaningrum Fadhilah; Muhammad Zulvan Dwi Hatmoko; Meutia Riany; Ucu Tuti Alawiyah; Khairul Mujahidi
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.v12i1.5054

Abstract

The purpose of this study is to test whether financial targets, ineffective monitoring, change in auditors, change in directors, frequent number of CEO's pictures affect fraudulent financial statements and their impact on funding decisions in all non-financial companies listed on the Indonesia Stock Exchange (IDX) and sanctioned by OJK for violating regulation No. VIII.G.7 from 2010 to 2021. The data used in this study are secondary data derived from financial reports published by the company. A total of 54 companies became the population in the study. The sample selection in this study used a purposive sampling technique with certain criteria and 9 companies were selected as research samples. The data analysis technique in this study is using panel data regression with the help of Eviews software version 12. The results of this study indicate that simultaneously financial targets, ineffective monitoring, change in auditors, change in directors and frequent number of CEO's pictures have no effect on fraudulent financial statements in all companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2021. Furthermore, fraudulent financial statements affect funding decisions. Partially, financial targets, changes in directors, and frequent numbers of CEO's pictures have no significant effect on fraudulent financial statements. Meanwhile, change in auditor and ineffective monitoring have a negative and significant effect on fraudulent financial statements in all companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2021.
The Effect of Live Streaming on Impulse Buying from an Affordance Perspective on Tiktok Platform Aldi Maulana Putra; Ilsya Hayadi
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.v12i1.5056

Abstract

This research aims to examine the effect of live streaming (visibility, trading, and meta voicing) on impulse buying through immersion from an affordance perspective on the TikTok platform. The data used in this research is primary data. This research is included quantitative research with a purposive sampling technique. The population of this research consists of all individuals who have made purchases through live streaming on TikTok, with a total of 200 respondents. This research uses SEM-PLS version 4.0. The results of this research show that trading and meta voicing significant effect on immersion and impulse buying. Then immersion is able to mediate the trading and meta voicing with impulse buying. Meanwhile, visibility has no significant effect on immersion and impulse buying, and immersion is also unable to mediate the relationship between visibility and impulse buying.
Management of Operational Assistance Funds (BOS) in State Madrasah Tsanawiyah 15 Jakarta Dian Rosdiana; R. Luki Karunia; Edy Sutrisno
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.v12i1.5058

Abstract

This study examines the management of Operational Assistance Funds (BOS) in State Madrasah Tsanawiyah 15 Jakarta, focusing on the allocation, utilization, and accountability of these funds. BOS plays a vital role in supporting the operational needs of educational institutions in Indonesia, particularly state madrasahs. This research employs a mixed-methods approach, combining quantitative analysis of financial data and qualitative investigation into administrative practices. The study finds that the allocation of BOS funds in State Madrasah Tsanawiyah 15 Jakarta aligns with government guidelines, with funds being distributed based on student enrollment and the institution's specific needs. However, challenges in fund utilization and accountability are identified. These include delays in disbursing funds, discrepancies in fund allocation, and the need for improved financial reporting mechanisms. These issues can impact the effectiveness of educational programs and infrastructure development. To enhance the management of BOS funds in this madrasah, the research recommends streamlining the fund disbursement process, enhancing transparency and accountability through better financial reporting, and promoting the efficient use of funds to improve the quality of education and facilities. Addressing these challenges is essential to ensuring that BOS funds effectively support the mission of State Madrasah Tsanawiyah 15 Jakarta in providing quality education to its students.
The Influence of Human Resources Audit on Employee Job Satisfaction (A Case Study at PT. Bank Pembangunan Daerah West Java and Banten, Tbk (BJB) Central Office Bandung) Hawa Az-Zahra Kifayah; Syakieb Arsalan
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.v12i1.5059

Abstract

The main purpose of this paper is to identify how HR audits affected job satisfaction. In this study, 52 participants were surveyed and analyzed using a quantitative descriptive analysis technique. A questionnaire served as the instrument for gathering information, and SPSS 25 was used for analysis, specifically the multiple linear regression technique. The hypothesis that "There is an effect of Human Resources Audit on Employee Job Satisfaction according to hypothesis test on (t test) that is carried out on human resources data, yielding a significance value smaller from the 5% error rate (α = 0,05). The coefficient of determination, also derived based on test result analysis, this suggests a Human Resources Audit contributed to an increase in employee reports of being satisfied with their jobs (by 62.24%). Following the results of both tests it can find out with certainty that in this study the Human Resources Audit is having an effect on Employee Job Satisfaction.
The Impact of Labor, Investment, and Human Development Index on Economic Growth: A Study of East Kalimantan Province Febrian Alexander Nababan; Armelly Armelly
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.v12i1.5061

Abstract

This study aims to examine the factors affecting the economic growth of East Kalimantan province from 2017 – 2021.The analysis method used is regression panel data with dependent variables of economic growth and independent variables, namely labor, human development index, and investment with the best model is using Fixed effect mode (FEM).The results revealed that the human development and labor index obtained a significant positive value with a coefficient value which is also positive for economic growth which can be concluded to provide an increase in the amount of GDP, investment in economic growth has a significant effect and the value of the coefficient obtained is negative.
Causality Analysis Between Unemployment, Poverty, and Economic Growth in the Southern Sumatra Region Ferdinand Anjas Karo Karo; Yusnida Yusnida
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.v12i1.5062

Abstract

This study aims to look at the relationship between poverty, unemployment, and economic growth in five provinces in the Southern Sumatra region (Sumbagsel) from 2000 to 2022 through the use of time series data. The method used is a quantitative approach using the Granger causality model. The results showed that: (1) there is no causal relationship between unemployment and economic growth or vice versa in the five provinces in Southern Sumatra (Sumbagsel), (2) there is a one-way causal relationship between poverty and economic growth in Bangka Belitung Islands Province, while there is no relationship between economic growth and poverty, (3) there is a causal relationship between poverty and unemployment rate and vice versa in Bangka Belitung Islands Province and South Sumatra, while there is a one-way relationship between poverty and unemployment rate in Lampung Province, and a one-way relationship between unemployment rate and poverty in Jambi Province. However, there is no significant causal relationship in Bengkulu Province, either in the form of a one-way or two-way relationship.

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