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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 87 Documents
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Search results for , issue "Vol 12 No 3 (2024): Juli" : 87 Documents clear
The Effect Of Company Characteristics On The Disclosure Of Sustainable Reports In LQ45 Companies Widarti Widarti; Sari Mustika Widyastuti; Triana Agustini; Deva Jordhy
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.5968

Abstract

The aim of this research is to determine the influence of company characteristics as seen from company size, profitability and leverage on the disclosure of sustainability reports in LQ45 companies listed on the Indonesia Stock Exchange. This type of research uses associative research methods. The sample in this research was 42 LQ45 companies listed on the Indonesia Stock Exchange in 2018-2022 which were taken using the purposive sampling method. Based on the results of research on company size, profitability and leverage have a simultaneous effect on the disclosure of sustainability reports in LQ45 companies listed on the Indonesia Stock Exchange, while partially only profitability has an insignificant effect on the disclosure of sustainability reports in LQ45 companies listed on the Indonesia Stock Exchange.
Influence Of It Affordance On Purchase Intention On Shopee Live Feature In Surabaya City Hannah Emmanuella Delia; Sonja Andarini
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.5969

Abstract

Purchase Intention on the shopee live feature. The population used is residents of Surabaya City with criteria determined before the study, therefore the sampling technique uses purposive sampling so that a sample of 100 respondents is obtained. Data analysis techniques use validity tests, reliability tests, classical assumption tests consisting of normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests, multiple linear regression analysis, hypothesis tests (F test and t test), which are processed with SPSS 27. The calculation results of the F test show a calculated F value of 44.613 and a table F value of 2.689 with a signification value of 0.001 > 0.05, then the variables Visibility Affordance, Metavoicing Affordance, and Guidance Shopping Affordance simultaneously affect Purchase Intention. The result of the multiple linear regression calculation is Y = -0.746 + 0.107 X1 + 0.274 X2 + 0.577 X3 + e. Based on the results of this study proves that visibility affordance has no partial effect on purchase intention, metavoicing affordance has partial effect on purchase intention, guidance shopping affordance has partial effect on purchase intention.
The Role Of Product Innovation And Marketing Performance In Enhancing Competitive Advantage In Micro, Small, And Medium Enterprises (MSMEs) In The Fashion Sector Ratih Indriyani; James Albert Shan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.5974

Abstract

MSMEs engaged in the fashion sector must have a competitive advantage in overcoming business competition. Competitive excellence cannot be separated from the role of product innovation, digital marketing, and marketing success. This study aims to analyze the influence of product innovation on competitive advantage through marketing performance moderated by digital marketing in the fashion business sector in Surabaya. The type of research used is quantitative research and sampling techniques, namely purposive sampling techniques with the number of samples obtained based on criteria. This study was conducted by distributing questionnaires to as many as 128 respondents. The results showed that product innovation has a significant effect on competitive advantage, product innovation has a significant effect on marketing performance, marketing performance has a significant effect on competitive advantage, product innovation does not have a significant effect on competitive advantage moderated Digital marketing and marketing performance do not have a significant effect on the competitive advantage moderated by digital marketing.
The Influence Of Tourism Attraction, Facilities And Digital Promotion On The Interest In Visiting Pagar Alam City Tourism Village Ahmad Feriyansyah; M. Yani Syafei; Umi Narimawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.5988

Abstract

Tourism is an asset owned by a region to increase income and the economy of the community. To maximize the existing potential, it requires a strategy that can increase the interest of tourists visiting Pagar Alma. The attractiveness of tourist villages must be developed, so as to attract consumers to visit. Pagar Alam City has a natural tourism village and cultural tourism in South Sumatra, so it is necessary to conduct an analysis to determine the influence of tourist attraction, facilities and promotion on interest in visiting the tourist village of Pagar Alam city. This research data uses simple random sampling with instruments given to 100 tourists, consisting of local, archipelago, and foreign tourists visiting Pagar Alam City. Variable Attraction (average X1 : 0.803) and Facility variables (average X2 : 0.833) and Digital Promotion (X3 : 0.915) with the Partial Least Squeres method.
The Effect Of Current Ratio, Debt To Assets Ratio, Total Assets Turnover, And Company Size On Company Value (Tobin's Q) In Coal Sub Sector Companies Listed On The Indonesia Stock Exchange Period 2018-2022 Alfitaria Alfath Nuur; Esi Fitriani Komara
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.6006

Abstract

This study aims to determine the effect of the current ratio, debt to assets ratio, total assets turnover, and company size on firm value (Tobin’s Q) in coal sub sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. This study utilizes information from financial reports listed on the IDX, with a quantitative approach. The type of data used is secondary data with a population of 31 coal sub sector companies and samples were acquired from upwards of 16 companies utilizing the purposive sampling method. The data analysis technique was done utilizing panel data regression. The results of this study show that current ratio and company size have a positive effect on firm value (Tobin’s Q), while debt to assets ratio and total assets turnover have an effect on firm value (Tobin’s Q).
Tax Planning And Tax Aggressiveness Before And After The Implementation Of Psak 73 (Study On Service Companies In The Retail Trade And Financing Subsectors For The 2017-2022 Period) Ramadhina Aila Putri; Sudrajat Sudrajat
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.6009

Abstract

This research will provide knowledge regarding tax planning and tax aggressiveness before and after the implementation of PSAK 73. The population used in this research is service sector companies with retail trade & financing company subsectors that have gone public information and are listed on the Stock Exchange. Indonesian Securities (BEI). This research uses data analysis methods including descriptive statistical analysis, normality testing, and hypothesis testing. This test was tested using the Microsoft Excel application and the Statistical Package for the Social Sciences (SPSS) software version 27. The results of the research show that Tax Planning has improved: Implementation of PSAK 73 has had a significant impact on tax planning behavior in retail trade and financing services companies and The research results also show that there is a significant difference in the level of tax aggressiveness before and after the implementation of PSAK 73.
Factors Influecing Financial Literacy; Analysis Of Helplessness, Cognition, Needs And Social Environment Moderation Ade Maharini Adiandari; Putu Gede Denny Herlambang; Ni Nyoman Sudiyami; Nyoman Dwika Ayu Amrita
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.6011

Abstract

This study aims to analyze the effect of cognition needs, feelings of Powerlessness, and moderation of the social environment on financial literacy. The methodology used is quantitative analysis with a structured survey of individuals aged 18-60 years. Data analysis was performed using Smart PLS SEM (Partial et al. – Structural Equation Modeling) software, which is efficient in handling latent variables and analyzing complex relationships between variables. The results of the hypothesis test showed that feelings of Powerlessness had a significant negative impact on financial literacy (coefficient -0.251, p < 0.001). In contrast, the influence of environmental moderation on feelings of Powerlessness on financial literacy was significantly positive (coefficient 0.104, p = 0.001). Cognition needs contribute significantly positively to literacy (coefficient 0.369, p < 0.001), but environmental moderation to Cognition needs shows no significant effect (coefficient -0.050, p = 0.238). Environmental variables themselves have a significant favorable influence on financial literacy (coefficient 0.289, p < 0.001). The conclusions of this study underscore the importance of understanding cognitive and environmental factors in efforts to improve financial literacy, as well as presenting a database for effective policy development and interventions.
The Influence of Current Ratio, Debt To Equity Ratio and Net Profit Margin on Company Value with Company Size as a Moderating Variable in the Financial Sector for the 2020-2022 Period Noni Septia; Dedi Hariyanto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.6013

Abstract

This research aims to determine the effect of CR, DER, and NPM on company value with company size as a moderating variable in the financial sector for the 2020-2022 period. The population used in this research is the financial sector on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. This type of research is quantitative. Secondary data and purposive sampling techniques were used in data collection and sampling techniques with multiple linear analysis. Using SPSS 24. The research results of CR and DER have no influence on company value, while NPM has an influence on company value. And company size does not moderate DER and NPM on company value, while CR can be moderated by company size on company value.
The Influence Of Advertising Creativity, Brand Trust, And Brand Image On Consumer Purchase Intentions Of Cosmetic Products (A Study On Sociolla Store Users At Ska Mall Pekanbaru) Armeilia Indah Azely; Syahdanur Syahdanur
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.6015

Abstract

This study aims to understand the impact of advertising creativity, brand trust, and brand image on consumer purchasing interest in cosmetic products at the Sociolla Store, SKA Mall Pekanbaru. The development of digital economy has changed the way of trading, including in the cosmetic industry with the emergence of e-commerce platforms such as Sociolla. In the context of tight competition, understanding the factors that influence consumer purchasing interest becomes important. This study involved 120 respondents from Sociolla Store users at SKA Mall Pekanbaru. Data were collected using an online questionnaire assessing respondents' perceptions of advertising creativity, brand trust, brand image, and purchase interest. Data analysis was conducted using multiple regression to assess the influence of independent variables on the dependent variable. The results showed that the majority of visitors or consumers of Sociolla at SKA Mall Pekanbaru are individuals of relatively young age, especially in the age range of 26 to 35 years, with a background of higher education and diverse professions. Validity and reliability tests of the instrument showed that the questionnaire used has good validity and reliability. Data analysis showed that advertising creativity, brand trust, and brand image significantly influence consumer purchasing interest in cosmetic products. Advertising creativity plays an important role in attracting attention and influencing consumer purchasing interest. Brand trust also plays a role in forming long-term relationships between consumers and brands, while brand image creates unique perceptions and influences consumer preferences. In conclusion, advertising creativity, brand trust, and brand image have a significant influence on consumer purchasing interest in cosmetic products at the Sociolla Store, SKA Mall Pekanbaru. These results can be valuable guidance for cosmetic companies in enhancing their marketing strategies in the digital era
The Influence Of Work Discipline, Work Motivation, And Work Environment On Employee Performance At UD. Karya Jati Ridwan Mahmud; Budi Prabowo
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.6016

Abstract

This study is used to test the influence of Work Discipline, Work Motivation, and Work Environment on Employee Performance at UD. Karya Jati. The method used is a quantitative method using primary and secondary data. The number of samples in this study is 48 respondents. Data were analyzed using SPSS software, and the analysis conducted includes validity test, reliability test, classical assumption test, multiple linear regression, coefficient of determination, F test, and t test. The research results show that (1) simultaneously, work discipline, work motivation, and work environment have a positive and significant effect on employee performance with a significance of 0.001 < 0.05. Partially, (2) work discipline has a positive and significant effect on employee performance with a significance of 0.014 < 0.05, (3) work motivation does not have a significant effect on employee performance with a significance of 0.106 > 0.05, and (4) work environment has a positive and significant effect on employee performance with a significance of 0.003 < 0.05. Based on research findings, it is recommended that UD. Karya Jati implement stricter sanctions against employees who violate industry regulations. Not only that, increasing employee motivation, such as by providing social security benefits, and paying more attention to workplace safety and comfort with the aim of improving their performance.

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