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EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
ISSN : 23388412     EISSN : 27164411     DOI : https://doi.org/10.37676/ekombis.v8i1.926
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.
Articles 86 Documents
Search results for , issue "Vol 12 No 4 (2024): Oktober" : 86 Documents clear
Evaluation Of Graha Nusantara’s Operational Risk Management Process Using ISO 31000:2018 Savira Rima Aulia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6413

Abstract

Graha Nusantara is one of the business units of cooperative x which is engaged in building rental. Since the pandemic in 2020, Graha Nusantara has experienced a decrease in demand for building rentals which has led to a decrease in revenue. In addition, Graha Nusantara has also experienced problems related to its business operations such as canceling events by consumers for various reasons, building maintenance and management, employee management to those related to vendor partners. This causes Graha Nusantara to continue to lose money due to ineffective building operations which can actually be prevented by streamlining Graha Nusantara's operations. This study aims to evaluate operational risk management in the Graha Nusantara business unit, which is a building leasing business, with reference to risk management standards based on ISO 31000. The method used in this research is descriptive qualitative analysis with a case study approach, through interview and documentation data collection techniques. The results showed that risk management has not determined the scope, context and criteria process according to ISO 31000 and nineteen risks with various levels of risk were identified. Therefore, this study recommends handling each risk and it is expected that management establishes a risk management policy, especially operational risk
Determinants Of The Proportion Of Tabarru' Funds In Indonesian Sharia General And Life Insurance For The 2018-2022 Period Anasang Diskan Poetra; Nur Dhani Hendranastiti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6415

Abstract

This study examines the impact of claim expense ratio, commission expense ratio, total assets, and investment profit sharing income ratio on the proportion of tabarru' funds in general and life Islamic insurance in Indonesia, both sharia and full-fledged business units. The aim is to recognise the factors that influence the allocation of tabarru' funds and how it affects the financial performance of the company. Using panel data regression analysis, this study found that the claims expense ratio has a significant positive impact on full-fledged insurers, while the commission expense ratio has a significant positive effect on the combined model and Islamic business units. In contrast, total assets negatively affect the proportion of tabarru' funds significantly in the combined model and Islamic business units, but not significantly in full-fledged insurers. The investment profit-sharing income ratio does not show a significant effect in all models. These results provide useful insights for the financial management of Islamic insurance companies in designing effective tabarru' fund allocation policies, especially during the transition period from Islamic business units to full-fledged Islamic insurance companies.
The Risk Management And Usage Of The Net Present Value-At-Risk To Evaluate Indonesian Toll Road Natasha Evelyn Saragih; Dewi Hanggraeni
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6419

Abstract

This study evaluates the financial feasibility and risk management of toll road infrastructure so as characteristics of toll road projects prone to risks and uncertainties. The study was conducted using case study and qualitative methods. The parameters used to determine the fair value of the project through parameters such as NPV, IRR, Payback Period, NPV at risk, and Risk Adjusted Return on Capital (RAROC) for financial and risk-based feasibility evaluation. This study also conducted a risk assessment in risk management analysis. The study provides various illustrations of possible outputs (NPV) and risk variability so that it can provide a more communicative and varied offer and recommendation, especially for investors as a consideration in making investment decisions. The results of the risk assesment process showed a low to the very high-risk level that requires different treatment. This study contributes understanding the investment in Indonesia toll road project
The Analysis Of The Relationship Of Total Quality Management (TQM) And Knowledge Management (KM) On The Organisational PerformanCE Of PT. Birawidha Garda Santosa Eny Kuswidiyanti; Tresna Priyana Soemardi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6421

Abstract

The challenge of managing security services (Satpam) requires guaranteed service quality in order to increase business sustainability and competitiveness. This study aims to determine the influence of Total Quality Management (TQM) to Knowledge Management (KM) and the influence of TQM to Organizational Performance (KO) and the influence of KM as mediation role between TQM and KO, besides to determine the relationship between sub-dimension TQM and KM in the construct of research relationship model. The desain of this research uses field survey approach (questionnaires). The research sites are in operating areas of PT BGS in Indonesia which spread across 11 provinces of Indonesia with population 1014 security personnels. The sampling number in this study is 144 respondents uses proportional random sampling. Analytical methods used in this study are Structural Equation Model test with the help of SMAT Partial Least Square (SmarPLS) app with the stages measurement model evaluation (validity and reliability), structural model evaluation (to determine strength of the R2 relationship between laten exogen variable), measurement model testing and hypothesis testing. The research results show that TQM has a significant positive effect on KM and KO as shown by p-values of 0.000 and 0.010 respectively. KM also has a significant positive effect on KO as indicated by a p-value of 0.000. KM as a mediating variable has an influence as an enabling factor in achieving organizational performance.
Analysis Of Symbolic Value In Purchasing Imitation Louis Vuitton Bags: Economic Sociology Perspective Zikri Sharu Ramadhan; Ricardi S. Adnan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6440

Abstract

This research aims to explain the symbolic value in influencing the business of buying imitation Louis Vuitton bags which is seen using Beckert's (2009) four market valuation criteria. Based on a survey conducted by the Indonesian Anti-Counterfeiting Society (MIAP), economic losses due to imitation goods in Indonesia continue to increase every year until reaching a peak in 2014 of 65.1 billion rupiah, in 2020 it was recorded at 291 trillion, with a tax loss of 967 billion rupiah and employment of more than 2 million. Control over counterfeit goods is getting stricter. As explained by Cicilia King, Communications Manager for Louis Vuitton (Indonesia), especially in Europe, the company provides education, including to officers at airports, so that they are able to identify whether an item is genuine or fake. Louis Vuitton, according to various records, is the most counterfeited famous brand ( Kompas.com ). Young consumers are increasingly buying imitation products from luxury brands. Because late childhood is a time of searching for identity and a time of change (Asyia et al., 2022; Sofianita, 2015). This research uses Beckert's theory in the article The social order of markets (2009). Researchers used a qualitative approach with a case study type of research. The findings in this research explain that market valuation criteria consisting of standardization, cognitive anchoring, normative legitimacy, and social positioning are explained in this case study. KEYWORDS : Symbolic Value, Imitation, Louis Vuitton, Qualitative, Case Study
The Brand Trust As The Impact Of The Service Recovery Of The International Fast Food Restaurant Muhammad Daffa Lazuardi; Popy Rufaidah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6451

Abstract

This study aims to determine the influence of service recovery on brand trust among international fast-food restaurant customers in Bandung City. The service recovery variable encompasses distributive justice, procedural justice, and interactional justice. In contrast, the brand trust variable comprises two dimensions: fiability and intentionality. This study employs primary data gathered through an online survey of 215 respondents who are consumers of international fast-food restaurants and have experienced inappropriate service with an international fast-food chain outlet. The proposed hypothesis was tested using structural equation modeling (SEM). Based on the results of R-squared tests, path coefficient analysis, and SMARTPLS 3.0 software measurements, service recovery significantly and positively impacts brand trust for customers of international fast-food restaurants in Bandung City.
The Influence Of Promotion And Location On The Increase In The Number Of Consumers At Grand Kartika Restaurant Sri Putri Candeny Zebua; Yuterlin Zalukhu; Maria Magdalena Bate’e; Eliyunus Waruwu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6464

Abstract

This study aims to identify the impact of promotion and location on the increase in the number of consumers at Grand Kartika Restaurant. The method used is a survey. The research population includes visitors and service users of Grand Kartika Restaurant from March to May 2024. The research sample consists of 69 respondents collected through questionnaires. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS Version 22 software. The results of the study show that both promotion and location have a positive effect on the increase in the number of visitors to Grand Kartika Restaurant. KEYWORDS promotion, location, increase in the number of consumers
The Role of Audit Committee to Decrease Audit Report Lag Deny Maulana
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6468

Abstract

This study aims to investigate the role of the audit committee as a moderator in reducing audit report lag, with independent variables being audit complexity, board size, and board meetings' impact on audit report lag. The sample comprises 96 infrastructure sector companies listed on the Indonesia Stock Exchange for the years 2022-2023.The findings reveal that the audit complexity (ACX) variable does not significantly positively influence audit report lag, while the board size (BOS) variable does not significantly negatively affect audit report lag. However, the board meetings (BOM) variable shows a significant negative impact on audit report lag. Furthermore, the audit committee (ACOM) strengthens the influence of audit complexity (ACX) on audit report lag and also enhances the influence of board size (BOS) on audit report lag. However, the audit committee (ACOM) does not strengthen the influence of board meetings (BOM) on audit report lag. In summary, this study sheds light on the moderating role of the audit committee in reducing audit report lag, highlighting the varying effects of audit complexity, board size, and board meetings on audit report timeliness within the IDX infrastructure sector.
The Influence Of Financial Performance, Audit Quality, Earnings Management On Tax Avoidance With Capital Intensity As A Moderating Variable Yosua Manullang
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6470

Abstract

This study aims to analyze and provide empirical evidence on the influence of profitability on tax avoidance; the influence of leverage on tax avoidance; the influence of audit quality and earnings management on tax avoidance; the moderation effect of capital intensity on the relationship between profitability and tax avoidance; the moderation effect of capital intensity on the relationship between leverage and tax avoidance; and the moderation effect of capital intensity on the relationship between audit quality and earnings management with tax avoidance. The research methodology employed is quantitative. Secondary data sources consist of financial reports from companies in the infrastructure sector listed on the Indonesia Stock Exchange during the period 2020-2022. The population comprises companies in the infrastructure sector, with a sample size of 111 selected using purposive sampling based on specified criteria. The research employs panel data regression analysis, with data processed using Eviews version 12. Partially, the study finds that ROA, leverage, and audit quality significantly influence tax avoidance, while earnings management does not significantly affect tax avoidance. Capital intensity strengthens the influence of ROA and earnings management on tax avoidance, while weakening the influence of leverage and audit quality on tax avoidance.
Work Life Balance As A Moderating Variable On The Influence Of The Green Organizational Culture Variable On Employee Performance Budi Sulistyo Nugroho; Teguh Setiawan Wibowo; Subawa Subawa; Farid Alfalaki Hamid; Arif Nurrahman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6509

Abstract

This research is quantitative research with an exploratory approach, an approach that uses previous research as the main foundation pillar for building the article's argumentation building. The data used in this research is primary data obtained from PTPN employees spread throughout Indonesia from Sumatra to Papua. The amount of data obtained was 500 data from the 500 employees. The questionnaire contains 5 statements, namely strongly agree, agree, normal/so-so, disagree, and strongly disagree. These data were analyzed using the Smart PLS 4.0 analysis tool.