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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
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 84 Documents
Search results for , issue "Vol 13 No 2 (2025): April" : 84 Documents clear
The Role Of Intellectual Capital On Company Value With Profitability As A Mediating Variable: Empirical Study Of LQ-45 Companies On The IDX For The 2020-2022 Period Firdaus, Taupik; Nuryaman, Nuryaman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7588

Abstract

This research aims to analyze the influence of Transfer Pricing and Capital Intensity on Tax Avoidance in manufacturing sector multinational companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The research uses quantitative methods with secondary data obtained from the company's annual financial reports. The research population includes 172 companies, and the sample was selected using a purposive sampling method, resulting in 15 companies with a total of 75 observations. Data analysis was carried out using panel data regression using the Fixed Effect model via Eviews software. The research results show that Transfer Pricing does not have a significant effect on Tax Avoidance because most transactions are domestic. On the other hand, Capital Intensity has a significant effect on Tax Avoidance, indicating that companies with high fixed assets utilize depreciation to reduce tax liabilities. Simultaneously, both variables have a significant influence on Tax Avoidance.
Human Resource Empowerment And Training Patterns In Supporting The Creative Economy In MSMES Bintang Mas Sumenep Widyastuti, Endang; Anwar, Syaiful
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7593

Abstract

MSMEs actors have the potential to contribute to improving the regional and national economy. However, many MSME actors still do not receive maximum training. The aim of this research is to analyze how the training patterns and human resource empowerment patterns carried out by Bintang Mas MSMEs in Sumenep Regency support the development of the creative economy. The method used in this research is a qualitative approach. Data collection techniques use observation, interviews and documentation. The data analysis techniques used in this research are data collection, data reduction, data presentation and drawing conclusions. The result of this research is empowerment carried out by Bintang Mas, namely by recruiting workers who are dominated by the community around the Bintang Mas MSME. In this case, it is the community in Kasengan Village. One of the main reasons is to help improve the family economy and increase income for local residents. Then, the pattern of human resource training for MSME Bintang Mas players is on the job training, namely the owners of MSME Bintang Mas directly provide training to their workforce at the workplace while carrying out work in each section.
The Role Of Compensation Systems In Enhancing Employee Loyalty: A Case Study Of UD Erwin Gulo, Erwin Syah Putra; Waruwu, Meiman Hidayat
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7643

Abstract

This study aims provides practical recommendations on aligning compensation strategies with corporate values and adapting them to meet the evolving needs of the workforce. This is especially relevant for organizations like UD Erwin, which are looking to create a sustainable, motivated, and loyal workforce. The paper's focus on both financial and non-financial aspects of employee well-being makes it particularly valuable for managers, HR professionals, and organizational leaders who want to enhance employee engagement, ensure job satisfaction, and ultimately improve organizational performance. The findings offer actionable insights that can be implemented in real-world business contexts, helping organizations build stronger relationships with employees, adapt to changing economic conditions, and thrive in a competitive environment. The future success of UD Erwin hinges on its ability to adapt its compensation strategies and organizational culture to the evolving needs of its workforce. By valuing both financial and non-financial aspects of employee well-being, UD Erwin can foster sustained loyalty, enhance employee engagement, and drive improved performance, ensuring long-term organizational success
The Effect Of Institutional Ownership, Profitability, Financial Leverage, And Free Cash Flow On Earnings Management In Mining Companies Listed On The Indonesia Stock Exchange (IDX) For The 2019-2023 Period Zandrafitria, Aurellia; Tarmizi, M. Irfan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7653

Abstract

Earnings reports are an important component of financial reports, but are often manipulated for certain interests. This study aims to examine the effect of institutional ownership, profitability, financial leverage, and free cash flow on earnings management in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The study used a quantitative descriptive method with secondary data in the form of annual financial reports which were analyzed using panel data regression through Eviews 12 software. The results showed that institutional ownership and financial leverage had no significant effect on earnings management. Profitability has a significant negative effect, while free cash flow has a significant positive effect on earnings management. These findings partially support agency theory and reinforce the importance of effective supervisory mechanisms in preventing earnings manipulation practices. This research is expected to provide theoretical and practical insights for stakeholders and become a reference for further research
The Influence Of Price And Product On Repurchase Intention At Pak Su's Grocery Store Djuraida, Astri; Sukardi, Sukardi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7684

Abstract

This study aims to identify the influence of Price and Product on Repurchase Intention at Pak Su's Grocery Store. The research method used in this study adopts an associative approach, with purposive sampling as the sampling technique. The total number of respondents in this study is 100 consumers who have previously shopped at Pak Su's Grocery Store. The data analysis technique employed is multiple linear regression analysis using SPSS 25 software. The tests conducted in this study include validity testing, reliability testing, normality testing, linearity testing, and multicollinearity testing. Hypothesis testing is carried out using Simultaneous Testing (F-Test) and Partial Testing (t-Test). Based on the results of hypothesis testing, both simultaneously (F-Test) and partially (t-Test), it can be concluded that Price and Product have a positive and significant influence on Repurchase Intention. Additionally, both Price and Product independently have a positive and significant impact on Repurchase Intention.
Service Quality As A Mediating Variable Of The Influence Of Digital Marketing Variables On Customer Satisfaction Mariana, Brina; Syafei, M. Yani; Narimawati, Umi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7701

Abstract

This research is a quantitative study with an explanatory approach, namely an approach that uses a number of previous studies as the main material for analyzing each hypothesis formulated in this article. The data used in this article is primary data that researchers obtained from interviews with Indomaret employees spread throughout Indonesia digitally. The data obtained were analyzed using the smart PLS 4.0 analysis tool.
Job Design And Transformational Leadership In Enhancing Employee Performance At The Population And Civil Registration Office Of Surabaya City Through Work Motivation Hidayah, Nurul; Pertiwi, Tri Kartika; Rini, Hesty Prima
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7739

Abstract

This research aims to understand the role of Job Design and Transformational Leadership on the performance of employees at the Population and Civil Registration Office of Surabaya, with work motivation as a mediating factor. The number of respondents was 147 employees directly related to the performance of the office, selected through random sampling for the measurement of Job Design, Transformational Leadership, and Work Motivation, while employee performance was measured based on evaluations from their leaders. The analysis used SEM-PLS. This study proves that Job Design and Transformational Leadership have a direct and indirect effect on performance through work motivation, with an R-square value of 0.48 or 48%. However, work motivation has a low mediating value, with Upsilon values of 0.010495 and 0.010837. To enhance Job Design, it is essential to clarify task identity and objectives; leadership at the Surabaya Civil Registration Office should foster intellectual stimulation to motivate employees; organizations must fully support employee potential development.
Analysis Of Accounting Information Systems For Price Changes At Indomaret In Sungai Selayur Village, Kalidoni Palembang Alwi, Alwi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7956

Abstract

The aims of this research is to find out how to apply accounting information system analysis to price changes in Indomaret, Sungai Selayur Kalidoni Village, Palembang. This is caused by sudden price changes, inappropriate discounts, and differences between the cashier's price and the price tag. By using qualitative methods, namely descriptive analysis which is based on depictions that support the analysis.The results of this research show that price changes using a computer-based accounting information system have run well and smoothly. Price changes are a normal thing that happens in the market and in companies, especially at Indomaret. Because this company itself also adjusts prices on the market. If the market price goes up/down, Indomaret also adjusts the price. The ongoing price change process is also carried out using an online system, all cashier computers are connected to the head office computer and automatically know the transactions that come in every day.
The Role Of Digital Marketing In Increasing Customer Satisfaction Of MSME Products (Case Study On Traditional Food Semprong, A Speciality Of Karawang) Hidayat, Sarip; Syafei, M Yani; Narimawati, Umi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7974

Abstract

Development digital technology has change paradigm marketing , including among Small and Medium Enterprises (SMEs). Digital marketing provides opportunity for SMEs to reach more markets wide , increase interaction , and satisfaction Customers . Research This aiming analyze the role of digital marketing in increase satisfaction customers on products food traditional Squirrel typical of Karawang. The approach used is qualitative with design studies case . Data collected through interview in-depth , observation , and analysis documentation related to digital marketing strategies by craftsmen Semprong Mondy. Research results show that digital marketing strategies, such as social media , websites, and e-commerce, contribute to ease access , quality services , as well as communication between perpetrator business and consumers . Implementation This increase satisfaction customer in matter convenience purchasing and service finished sell . However , there is challenge in the form of limitations source power and competition in the digital world that influences effectiveness of strategy. Research This recommend UKM to more optimizing digital marketing for increase Power competition and satisfaction customer.
Profit Balance, Stock Trading Volume, Return On Investment And Stock Prices Putra, Ardian Prima; Sari, Pristin Prima; Harmadi, Harmadi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7011

Abstract

The purpose of the research is to empirically test the profit balance of stock prices, stock trading volume and return on invested capital (ROI). This research method used quantitative linear regression analysis using SPSS IBM 20. The information comes from the quarterly financial reports listed in the Indonesian Stock Exchange for the years 2018-2020. The results of the F-test show that the earnings ratio, stock market trading volume and return on invested capital (ROI) have a significant impact on stock prices. At the same time, the t-test shows that profit balance, stock trading volume and return on invested capital (ROI) partially significantly affect stock prices.