cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 5   6   7   8   9 
Search results for , issue "Vol 12 No 3 (2024): Juli" : 87 Documents clear
Implementation Of Green Accounting To Achieve Sustainable Development Putri Kadek Goldina Puteri Dewi
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.v12i3.6046

Abstract

This study examines the implementation of green accounting and environmental issues in Sustainable Development. The population in this study is the hospitality industry in Bali. The research population is 157 hospitality industries in Bali. This study classified the entire population according to strata: beachfront hotels, city center hotels, and mountains. Determination of the sample size is done by calculating the proportional sample, which is determined by calculating 10% of the total population in each stratum and using purposive sampling. The number of samples in this study was 16 hotels. Respondents in this study were accountants and hotel leaders/managers. The data collection method used is a questionnaire analyzed through descriptive statistics. This study uses quantitative analysis with a survey design. The t-test data analysis shows that environmental cost awareness has a significant effect on sustainability development, environmental awareness has no significant effect on sustainability development, and environmental cost knowledge has a significant effect on sustainability development. As well as Based on the survey results and descriptive test data analysis per hotel strata, the highest average is in hotels with highland strata, with an average value of 4.29. This indicates that highland hotels have a robust nature conservation policy due to their involvement in mountainous areas, often areas vulnerable to environmental change.
The Role Of Oic Countries In The Development Of The Dinar Dirham As An Alternative To World Currency Erwin Febriansyah; Arina Azwani; Teddy Rianto L Gaol
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.v12i3.6054

Abstract

Islamic Organization Cooperation has been doing it for a long time agreement Work The same economy trade . OIC has 57 member countries, one of which is Indonesia system mark swap floating free . Exchange rate is something matter important thing to do noticed by everyone government Because every movement appreciation and depreciation mark swap influence economy a country. Phenomenon weakening mark commodity the current dollar currency This become the strongest currency in the world becomes opportunity for Islamic countries to developing Dinars and Dirhams because own mark physical and value intrinsic ones are not changed from formerly . Stability level a country 's currency only can materialized If commodities and values eye the money No changed or not can affected by turmoil economy or geopolitics in the world. With use Vector Error Correction Model (VECM) approach for test possibility the role of OIC countries in application of Dinar Dirham as world alternative currencies . The result show response inflation to mark swap seen that mark always exchange​ is on the equilibrium line from period 1 to 10 though happen inflation in the period secondly , meaning Dinar and Dirham currencies are not can influenced by inflation.
Improving The Quality Of Public Services Based On The Marriage Management Information System (Simkah) At The Muara Enim District Religious Affairs Office Hardiyansyah Hardiyansyah; Nurnianah Nurnianah; Ivan Batara
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.v12i3.6081

Abstract

The research entitled Improving the Quality of Public Services Based on Marriage Management Information Systems (SIMKAH) in the Religious Affairs Office of Muara Enim District aims to identify and analyze the Application of Marriage Management Information Systems (SIMKAH) and its improvement in the quality of public services at the Office of Religious Affairs in Muara Enim District. This study uses qualitative research methods based on theories/opinions according to experts and existing literature.The results of the research show that the quality of services provided through the application of online SIMKAH has increased, this can be seen from the results of interviews with informants regarding the application and methods of using SIMKAH and the advantages offered by SIMKAH through the use of digital media.
Analysis Of Health Service Use Of Hope Family Program Participants In Increasing The Work Effectiveness Of The Wanaraya Health Center, Kikim Barat District Lahat District Nisma Aprini; Suwanto Suwanto; Marko Ilpiyanto
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.v12i3.6082

Abstract

The author conducted research with the aim of finding out how the Health Services Utilization of Participants in the Family Hope Program in the Work Area of the Wanaraya Health Center, West Kikim District, Lahat Regency. The type of research used by the author is a form of field research which is qualitative research. Data processing and analysis techniques using Data Reduction, Data Presentation and Verification and Conclusion Drawing. The results of the study explain that the Family Hope Program (PKH) is very helpful for underprivileged people in utilizing and using health facilities through the Wanaraya Health Center, West Kikim District, Lahat Regency. For people in the category of elderly, pregnant women and toddlers, they are required to check themselves regularly every month in the context of eradicating malnutrition/stunting at health service facilities, both direct health centers and posyandu-posyandu which are spread across 7 (seven) villages under the working area of the Wanaraya Health Center. Many people who use or take advantage of health services through the Family Hope Program (PKH), are more dominant in utilizing health service facilities for childbirth, while the use of other health service facilities is not dominant.
The Effect Of Financial Literacy And Income On Credit Taking Decisions With Financial Behavior As A Moderating Variable In Pontianak City MSMES Virani Mbere; Heni Safitri
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.v12i3.6083

Abstract

This study aims to examine how financial behavior affects the relationship between financial literacy, income, and lending decisions. This research was conducted on MSMEs in Pontianak City that were officially registered with the Pontianak City Office of Cooperatives, Micro, and Small Enterprises in 2023. The research method used was quantitative with descriptive analysis. To select the research sample, a purposive selection strategy was used with a total sample size of 150 MSMEs. Moderated Regression Analysis was used to test the moderating effect of financial behavior on the correlation between financial literacy, income, and loan decisions. The findings show that financial literacy has a favorable and large impact on credit decisions, while income has an adverse and large impact. In addition, financial literacy and income play an important role in determining lending decisions. The findings of the moderation test using MRA show that financial behavior can moderate the relationship between financial literacy and income on lending decisions.
The Influence Of Religiosity On Islamic Consumption Behavior Patterns At Mahasantri Ma’had Al-Jami’ah UINFAS Bengkulu Neneng Aspriyanti; Asnaini Asnaini; Herlina Yustati
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.v12i3.6088

Abstract

The aim of this research is to determine whether or not there is an influence of religiosity on Islamic consumption behavior patterns at Mahasantri Ma’had Al-Jami’ah UINFAS Bengkulu. This type of research is quantitative research with a regressional approach. The data collection techniques for this research are questionnaires and documentation. The data validity technique is testing the validity and reliability of the data. The data analysis techniques are normality test, homogeneity test, regression linearity test, data hypothesis test (t test), simple regression test, and coefficient of determination test (R2). The results of this research are that there is a significant influence between religiosity on Islamic consumption behavior patterns at Mahasantri Ma’had Al-Jami’ah UINFAS Bengkulu. This is known from the results of the hypothesis test which was carried out using a simple regression test. The calculation result was that the value b = 0,348 which means that every time variable X (religiosity) increases by one, the average of variable Y (Islamic consumption behavior) increases by 0,348. Likewise, the t count value obtained is 3,845 and the t table value is 1,668 so the t count > t table or 3,845 > 1,668 so it can be concluded that Ha is accepted and H0 is rejected, which means that there is an influence of religiosity on Islamic consumption behavior patterns at Mahasantri Ma’had Al-Jami’ah UINFAS Bengkulu. Meanwhile, the calculation result of R Square (R2) is 0,625 which shows that there is an influence of religiosity on Islamic consumption behavior of 62,5%, while 37,5% is where Islamic consumption behavior is influenced by other variables not examined in this research.
Determining the Best Work Behaviour of the Laboratory Head Using The Technique For Order Of Preference By Similarity To The Ideal Solution Evada Rustina; Hening Nakuloadi; Teguh Widodo; Nur Wening; Rianto Rianto
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.v12i3.6089

Abstract

Vocational education is in high demand because it prepares students to be job-ready. In learning, it is more about work practices, internships, and in the laboratory than theory in class. Therefore, the existence of laboratories is essential in vocational schools. The research was conducted at the maritime school of SMK Putera Samodra, Yogyakarta, Indonesia, using the quantitative approach of the TOPSIS method to determine the best work behaviour performance from the head of the laboratory. Work behaviour assessment criteria include service orientation, integrity, commitment, discipline, and cooperation. According to the assessment results by the principal and 31 colleagues, the best work behaviour is that of the head of the merchant ship engineering laboratory. Overall, the best work behaviour analysis results can have a positive impact, such as recognition, improved leadership practices, and enhanced performance in all laboratories in vocational schools. Other potential implications of work behaviour research results for schools can be developing leadership with the best strategies, identifying areas for improvement, allocating more resources to laboratories, and the positive effects of leadership qualities on vocational schools.
The Effect Of Audit Committee Characteristics On Earnings Management: A Case Study Of Non-Financial Bumn Companies In Indonesia For The Period 2018-2022 Vania Amanda; Fajar Gustiawaty; Retno Yuni Nur Susilowati; Ade Widiyanti
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.v12i3.6093

Abstract

This study aims to further investigate the effect of audit committee characteristics on earnings management practices, as measured by earnings management, in non-financial state-owned companies. This research uses quantitative methodology and data sources are obtained from secondary data. This analysis technique uses multiple regression analysis techniques, classical assumption tests and hypothesis testing, the data observations used in this study were 55. The findings of this study indicate the results of the study that audit committee activity has no significant effect on earnings management so that H1 is not supported, the audit committee size variable shows the results of a significant negative effect on earnings management so that H2 is supported, In line with H1, audit committee competence has no significant effect on earnings management so that H3 is not supported.
Analysis Of Local Msme Development Strategy "Vis A Vis" The Development Of National Chain Minimarket Retail In Palembang City M. Iqbal; Citra Pertiwi; Abubakar Sidik; Yusiresita Pajaria
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.v12i3.6095

Abstract

The phenomenon of the proliferation of National Chain Minimarket Retail Groups has become a scourge for local MSMEs in Indonesia. Although the government continues to provide space for local MSMEs through Permendagri No. 53/M-DAG/PER/12/2008 which requires the establishment of minimarkets to pay attention to the existence of traditional markets and smaller neighborhood stalls/shops. However, some regions are actually utilizing the momentum of the existence of modern minimarkets, one of which is Yogyakarta through the Mayor's Regulation which issued a policy so that the national chain minimarket retail group empowers local MSMEs and is given a special place to market local products. Palembang, which is known for its pempek as a culinary specialty, has enormous potential for the development of local MSMEs, but MSME players who become industry players are still not ideal. This study aims to analyze how the development strategy of Local MSMEs "vis a vis" the massive development of national chain minimarket retail in Palembang City. This research uses a mixed method approach, which consists of two approaches, namely quantitative and qualitative. Mixed methods used are descriptive qualitative using SWOT analysis (strengths, weaknesses, opportunities, threats) to analyze the development strategy of local MSMEs in Palembang City. As well as quantitative descriptive using the IFAS and EFAS matrix to calculate the weighting, rating, and formulation of the development strategy position of Local MSMEs in Palembang City. The results of this study indicate that based on the results of the SWOT diagram analysis, the X and Y axes are obtained. The straight line in the diagram above shows the coordinates in quadrant 1 position. Quadrant 1 is a very favorable situation, where local wisdom MSME players can have strengths and opportunities that can be utilized so that it is suitable to use the SO (strength-opportunity) strategy to develop local wisdom MSME businesses supported by aggressive growth strategies, namely 1) Maintaining Public Interest by Optimizing Support Programs from the Government; 2) Optimizing Sales Without Limiting Target Markets both domestically and abroad; 3) Utilizing Community Expertise to Intervene Local Products to National Chain Minimarkets; and Creating Training Programs from the Association of Local Culinary Business Groups to Maintain the Authentic Taste of Products.
The Effect Of The Fraud Pentagon On Fraudulent Financial Statements And Their Impact On Investment Decisions Meutia Riany; Parassela Pangestu Primadiva; Muhammad Zulvan Dwi Hatmoko; Nur Hidayah Kusumaningrum Fadhilah; Khairul Mujahidi
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.v12i3.6099

Abstract

The purpose of this study is to test whether financial targets, ineffective monitoring, change in auditor, change in director, frequent number of CEO's pictures affect fraudulent financial statements and their impact on investment 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 target, ineffective monitoring, change in auditor, change in director and frequent number of CEO's picture have no effect on fraudulent financial statements. Furthermore, fraudulent financial statements have no effect on investment decisions. Partially financial targets, change in director, and frequent number of CEO's picture 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.

Page 7 of 9 | Total Record : 87

 5   6   7   8   9 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol 13 No 4 (2025): Oktober Vol 13 No 3 (2025): Juli Vol 13 No 2 (2025): April Vol 13 No 1 (2025): Januari Vol 12 No 4 (2024): Oktober Vol 12 No 3 (2024): Juli Vol 12 No 2 (2024): April Vol 12 No 1 (2024): Januari Vol 11 No 2 (2023) Vol 11 No 1 (2023) Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH Vol 10 No 2 (2022) Vol 10 No 1 (2022) Vol 9 No 2 (2021) Vol 9 No 1 (2021) Vol 8 No 2 (2020) Vol 8 No 1 (2020) Vol 7 No 2 (2019) Vol 7 No 1 (2019) Vol 7 No 1 (2019) Vol 6 No 2 (2018) Vol 6 No 1 (2018) Vol 5 No 2 (2017) Vol 5 No 1 (2017) Vol 4 No 2 (2016) Vol 4 No 1 (2016) Vol 4, No 1 (2016) Vol 3, No 2 (2015) Vol 3 No 2 (2015) Vol 3 No 1 (2015) Vol 3, No 1 (2015) Vol 2, No 2 (2014) Vol 2 No 2 (2014) Vol 2, No 1 (2014) Vol 2 No 1 (2014) More Issue