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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 93 Documents
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Search results for , issue "Vol 13 No 3 (2025): Juli" : 93 Documents clear
Green Accounting And Material Flow Cost Accounting (MFCA) For The Sustainable Development Of Palm Oil Companies In Indonesia Dewi, Mega Arisia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.6958

Abstract

The MFCA concept is anticipated to introduce a new approach in supporting the achievement of the SDGs, particularly in the environmental sector. This study aims to explore the impact of implementing green accounting and material flow cost accounting on the sustainable development of oil palm plantation companies in Indonesia. The data analysis method employed is multiple linear regression. The findings indicate that both green accounting and material flow cost accounting (MFCA) have a positive and significant influence on the sustainable development of palm oil plantation companies in Indonesia. Companies that incorporate green accounting into their financial reporting not only gain public trust but also enhance their ability to operate sustainably. This highlights that aligning corporate growth with environmental stewardship can significantly contribute to long-term business sustainability. Consequently, stakeholders should advocate for companies to prioritize environmental protection and social responsibility alongside profitability.
Factors Influencing Village Government Resistance To Sub-District Head Policy In The Establishment Of Inter-Village Cooperation Body In Huruna Sub-District, South Nias Regency Halawa, Syukur Darman; Halawa, Odaligoziduhu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7274

Abstract

The objectives to be achieved in this study are to determine the resistance of the Village Government to the Camat policy and to analyze the factors that influence the resistance of the Village Government to the Camat policy in the formation of the Inter-Village Cooperation Agency in Huruna District, South Nias Regency. The type of research used in this study is qualitative research. The sampling technique uses purposive sampling and the main informants in this study are the sub-district head, village secretary, BPD chairman and members, treasurer and the kaur. And additional informants are people who can provide additional information as a complement to the analysis and discussion and qualitative research. The additional informants in this study are several community leaders, village officials and sub-district officials. Data collection techniques use observation, documentation and interviews. From the results of the study, it was obtained that in regional autonomy, there is no cooperation between villages in government affairs and community interests, because each village only takes care of its village and its citizens. Regarding human resources and capacity, there is no cooperation between villages in planning and managing village development. And there is no cooperation between villages in collaborating to create an effort to improve the village economy. The policy implemented by the Sub-district Head has supervised Siforoasi Village and other villages in Huruna District by facilitating the preparation of village regulations, providing guidance, supervision, facilitation, and consultation on the implementation of village administration. As well as evaluating the implementation of village government. The Sub-district Head encourages community participation between villages in sub-district development planning, evaluating community empowerment activities between villages.
Analysis Of Customer Relationship Management (CRM) Implementation On Student Satisfaction And Loyalty At Tutoring X Kurniawan, Yohanes; Sibarani, Mentiana
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7295

Abstract

This study investigates the impact of Customer Relationship Management (CRM) implementation on student satisfaction and loyalty at Bimbingan Belajar X, a leading tutoring center in Indonesia. Despite its established reputation, the institution faces challenges such as low student retention rates and a lack of long-term commitment. Analysis indicates that only 40% of students maintain loyalty, significantly below the desired 75% target. The study identifies a trend where many students enroll primarily for short-term, exam-oriented preparation rather than continuous tutoring. To address these issues, the research emphasizes the importance of strengthening customer relationships through effective CRM strategies. By leveraging modern technology, including e-learning platforms and personalized learning systems like Item Response Theory (IRT), Bimbingan Belajar X can enhance communication, provide tailored learning experiences, and foster stronger connections with students. The findings suggest that improved CRM practices are crucial for increasing student satisfaction and loyalty, which are essential for maintaining a competitive edge in the increasingly competitive education sector. Without innovation and adaptation to evolving market demands, Bimbingan Belajar X risks losing its prominent position in the educational landscape.
Taxpayer Compliance In The Perspective Of The Theory Of Planned Behavior With The Intention To Pay Land Tax As A Mediation Variable Widuri, Ayu; Thamrin, Moh.; Nursaid, Nursaid; Satoto, Eko Budi; Qomariah, Nurul
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7311

Abstract

In the state financial structure, taxes occupy a position as the main source of income that has a significant impact on development in Indonesia. This is supported by the fact that more than 70% of total state revenue comes from taxes. This study aims to determine the effect of attitudes, subjective norms, and perceived behavioral control on the intention to pay PBB and taxpayer compliance in Banyuwangi Regency. The population in this study were all Taxpayers in Banyuwangi Regency totaling 822,220 people. The sampling technique used probability sampling, especially simple random sampling and by using the Slovin formula, a sample of 100 respondents was obtained. The data in this study were obtained through a survey method with a questionnaire media. The data analysis technique used partial least square. The results of the study indicate that there is a positive and significant influence of attitude on the intention to pay PBB, there is no positive and significant influence of subjective norms on the intention to pay PBB, there is a positive and significant influence of perceived behavioral control on the intention to pay PBB, attitude has a positive and significant influence on taxpayer compliance, subjective norms have a positive and insignificant influence on taxpayer compliance, perceived behavioral control has a positive and significant influence on taxpayer compliance, intention to pay PBB has a positive and significant influence on taxpayer compliance, intention to pay PBB mediates attitude towards taxpayer compliance, intention to pay PBB does not mediate subjective norms on taxpayer compliance and intention to pay PBB mediates perceived behavioral control on taxpayer compliance. This study is expected to be a recommendation for local governments in improving the achievement of PBB realization.
Improving Efficiency In Small Construction Projects: A Project Management Body Of Knowledge Approach Azizah, Mutiara Alena; Yudoko, Gatot
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7335

Abstract

Indonesia’s construction sector relies on foreign investment and meeting international standards for quality, safety, and sustainability, which boosts competitiveness in large-scale infrastructure. This study examines CV. PPA, a construction company in East Java, focusing on the Type 48 housing project. Using the Project Management Body of Knowledge (PMBOK) framework, specifically in Project Scope Management and Project Integration Management, the research identifies key inefficiencies in scope definition, resource allocation, and activity integration. Data were gathered through interviews with the company’s Director and other employees, analyzed with PMBOK, and used to propose project improvements and derive lessons for future initiatives. Findings highlight practical insights to enhance CV. PPA’s project efficiency and offer recommendations for other companies within Indonesia's construction sector, emphasizing structured project management to achieve sustainable growth.
The Influence Of Occupational Health And Safety (K3) On Employee Performance With Job Satisfaction As An Intervening Variable Lestari, Untung Wredhi; Qomariah, Nurul; Martini, Ni Nyoman Putu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7349

Abstract

The success of human resource management is reflected in the performance of employees who are able to fulfill their responsibilities very well, so that the company can achieve the predetermined targets. The study aimed to determine and analyze the effect of Occupational Safety Health (K3) on employee performance with job satisfaction as an intervening variable study at PT Rolas Nusantara Medika Jember Regency. This research uses quantitative methods. The population studied in this study were employees of PT Rolas Nusantara Medika at 2 Hospitals, 5 Clinics and Head Office offices in Jember Regency, totaling 260 people and sampling using purposive sampling method. The analysis technique used SEM-PLS analysis with the help of Warp-PLS software. The results showed that Occupational Health and Safety (K3) had a positive and significant effect on job satisfaction and employee performance. Job satisfaction has a positive and significant effect on employee performance. Occupational Health and Safety (OHS) and organizational culture have a positive and significant effect on employee performance through job satisfaction.
The Effect Of Supervision And Standard Operational Procedures (SOP) On Employee Performance With Work Discipline As An Intervening Variable Widyastutie, Erika; Qomariah, Nurul; Martini, Ni Nyoman Putu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7350

Abstract

The goals of the organization are not only dependent on technology, but more dependent on the human resources who carry out their work. The ability to provide optimal work results to meet the needs of the organization as a whole is a contribution to employee performance. Having employees who have good performance and quality is the hope of every leader in order to achieve the goals of the organization. This study aims to test and analyze the effect of supervision and Standard Operating Procedures (SOP) on employee performance with work discipline as an intervening variable in the Nursing section of the Kalisat Regional Hospital. The population used in this study were all employees in the Nursing section of the Kalisat Regional Hospital and the sample size was 130 respondents. The method of analysis and hypothesis testing uses variance-based SEM testing or Partial Least Square (SEM-PLS) with the WARP-PLS program. The results showed that supervision has a positive and significant effect on employee performance and work discipline. Standard Operating Procedures (SOPs) have a positive and significant effect on work discipline but are not significant to employee performance. Work discipline has a positive and significant effect on employee performance. Supervision and Standard Operating Procedures (SOP) have a positive and significant effect on employee performance with work discipline as an intervening variable.
Circular Economic Analysis Of The Goroho Banana Processing Industry At Smes In Manado City Towards A Green Economy: A Case Study Of Kios Saraba Doa Ibu Mangkay, Steefra D.; Semuruk, Angel Helda; Mose, Yuliana; Sembiring, Ingrid Novelia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7452

Abstract

This research aims to analyze the application of the circular economy concept in the Goroho banana processing industry at the Micro, Small, and Medium enterprises (MSME) level, with a case study of Kios Saraba Doa Ibu in Manado City. This study uses a qualitative approach based on in-depth interviews and observations to identify resource and waste management practices and development potential to improve business sustainability. The analysis results show that Kios Saraba Doa Ibu still faces various challenges in implementing the circular economy, primarily in handling banana peel waste and using cooking oil management. However, there are significant opportunities for waste utilization and the Development of value-added products that can support the transition of this MSME towards more sustainable business practices. Strategic recommendations include improving the owner's knowledge capacity, investing in waste processing technology, and developing circular business models suitable for the local MSME context. This study is the first to integrate circular economy approaches with waste management in goroho banana processing at Manado City urban, generating an innovative analytical framework for sustainable MSME development.
Production Utilized Capacity Improvement Proposal Using Lean Six Sigma: A Case Study At Plastic Injection Process PT Indonesia Trc Industry Ruhaiya, Fikka; Yudoko, Gatot; Kembaren, Pennoh Philips
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7490

Abstract

The plastic injection production process often faces problems with products that do not meet quality standards (not achieved), which causes an increase in defect rates, decreased efficiency and failure to achieve production targets. This study aims to identify the main causes of these problems and apply the Lean Six Sigma method to improve productivity. Pareto analysis shows that most of the main causes of plastic injection production activities are caused by machine trouble. Through the DMAIC (Define Measure, Analyze, Improve, Control) approach, it was found that the factors causing machine trouble were influenced by unscheduled machine maintenance, temperature settings, pressure, and cycle time. In addition, the lack of adequate training for operators also plays a role in worsening molding quality. The improvement plan implemented includes the use of monitoring sensors such as the Internet of Things with the Kaizen approach.
The Effect Of Company Size, Transfer Pricing, And Debt Costs On Tax Avoidance Moderated By Accounting Policy (Study On Manufacturing Companies In Food And Beverage Industry Listed On Indonesia Stock Exchange For The Period 2021-2023) Hervin, Janitra Rangga Putra; Sabaruddin, Sabaruddin
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7544

Abstract

This study aims to analyze the effect of company size, transfer pricing, and debt costs on tax avoidance using accounting policy as a moderating variable. The population of this study consists of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Based on the purposive sampling method, 21 food and beverage manufacturing companies were selected as samples for this study. This research is quantitative in nature, employing descriptive statistical methods. The data in this study were processed using E-Views software. The results of the study show that company size, transfer pricing, and debt costs do not have an effect on tax avoidance. Accounting policy can only moderate the effect of transfer pricing on tax avoidance. Accounting policy weakens the effect of company size on tax avoidance. However, accounting policy cannot moderate the effect of debt costs on tax avoidance. Thus, accounting policy can moderate the effects of company size, transfer pricing, and debt costs on tax avoidance.

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