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Contact Name
Karona Cahya Suseno
Contact Email
karona.cs@unived.ac.id
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+6281373154399
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Jl. Meranti Raya No. 32. Sawah Lebar, Kota Bengkulu
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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 93 Documents
Search results for , issue "Vol 13 No 3 (2025): Juli" : 93 Documents clear
The Role Of Customer Financial Statements In Providing Credit At Bank Bengkulu Putri Hijau Sub-Branch Office Al-Fikri, Adhitya; Afriani, Sulisti; Subhi, Ramadhan
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.v13i3.7949

Abstract

The purpose of this study is 1) To identify and analyze the role of financial reports in the credit granting process at Bank Bengkulu KCP Putri Hijau, 2) To determine the financial report elements that are of primary concern in credit evaluation at Bank Bengkulu KCP Putri Hijau, 3) To understand and evaluate the relationship between financial reports and credit risk at Bank Bengkulu KCP Putri Hijau. The analytical method used in this study is a qualitative descriptive method using the interactive model of Miles and Huberman.The research findings indicate that financial reports play a key role in credit granting by Bank Bengkulu KCP Putri Hijau. Financial reports provide information about the financial health of customers, portfolio performance, and the level of risk faced, which are used to determine credit policies, resource allocation, and risk management to ensure the bank remains stable and competitive. Some key financial report elements in credit evaluation at Bank Bengkulu KCP Putri Hijau are the items in the income statement such as net operating income and net profit. As for the balance sheet, the focus is on total current assets and total assets. The relationship between financial reports and credit risk at Bank Bengkulu KCP Putri Hijau is analyzed through financial ratios such as Debt Service Coverage Ratio (DSCR), Current Ratio, Net Profit Margin (NPM), and Return on Assets (ROA). These ratios help assess the company's ability to service debt, thereby minimizing credit risk or defaults before credit approval is granted.
The Effect Of Job Stress And Turnover Intention On Auditor Dysfunctional Behavior With Locus Of Control As A Moderating Variable Savitri, Reina; Hakim, Luqman
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.v13i3.7963

Abstract

This research aims to examine the influence of Job Stress and Turnover Intention on Auditor Dysfunctional Behavior with Locus of Control as a Moderating Variable. The research method used is a quantitative method using primary data obtained through distributing questionnaires to respondents, namely External Auditors working at Public Accounting Firms (KAP) in the South Jakarta area. This research data test was processed using SmartPLS version 4.1.The results of this research indicate that Job Stress has a positive and significant effect on Auditor Dysfunctional Behavior, Turnover Intention has a positive and significant effect on Auditor Dysfunctional Behavior, Locus of Control has a positive and significant effect on Auditor Dysfunctional Behavior, Locus of Control is unable to moderate the effect of Job Stress on Auditor Dysfunctional Behavior, and Locus of Control is able to moderate the effect of Turnover Intention on Auditor Dysfunctional Behavior.
The Effect Of Sales Volatility, Company Size, And Debt Levels On Profit Persistence Marsanda, Adelia Zulfa; Sunaryo, Dede
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.v13i3.7969

Abstract

The purpose of this study is to ascertain how debt levels, firm size, and sales volatility affect partial and simultaneous profit persistence. Companies in the consumer cyclicals category that were listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 were the subject of this study. Purposive sampling, quantitative methodologies, testing using Eviews 12, data gathering procedures employing secondary data, and samples drawn from a total of 21 firms comprise the research methodology employed in this study. The findings demonstrate that profit persistence is unaffected by sales volatility or business size. However, the amount of debt has a major impact on the longevity of profits. At the same time, profit persistence is positively and significantly impacted by sales volatility, firm size, and debt level.
The Influence Of Islamic Corporate Social Responsibility, Intellectual Capital, And Independent Commissioners On Financial Performance Moderated By Risk Management Salamah, Siti; Abbas, Dirvi Surya
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.v13i3.7978

Abstract

Financial performance plays an important role in a company, and good financial services can have a positive effect on the company. The purpose of this study is to investigate and demonstrate the influence of Islamic Corporate Social Responsibility (ICSR), intellectual capital, and independent commissioners on financial performance, with risk management as a moderating variable. The research population consists of companies listed on the Jakarta Islamic Index 70 (JII 70) during the period 2020–2023, with a sample of 17 companies selected using purposive sampling. Data were analysed using Moderated Regression Analysis (MRA). The results indicate that ICSR has a negative impact on financial performance, intellectual capital has a significant positive impact, while liquidity has a significant negative impact on financial performance. Risk management can moderate the effect of ICSR on financial performance. Risk management cannot moderate the effect of IC on financial performance, but it can moderate the effect of independent commissioners on financial performance. This study can complement existing theories and research findings, provide references for improving and enhancing company performance, and assess benefits.
Customer Satisfaction As A Bridge: The Impact Of Service Quality And Product Diversification On Loyalty Wiratama, Nyoman Indra; Setini, Made; Yasa, Putu Ngurah Suyatna
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.v13i3.7983

Abstract

This study aims to analyze the influence of product diversity and service quality on customer loyalty through customer satisfaction as an intervening variable in PT. Tirta Sakti Mandiri. The food and beverage (F&B) industry is a vital sector in the economy, offering significant market potential amid increasing competition. Customer loyalty is the key to success; However, the data shows a decline in loyalty due to inadequate product availability and service support. This study uses a quantitative method with the Structural Equation Modeling (SEM-PLS) approach to analyze the relationship between variables. Data was collected through a survey to customers of PT. Tirta Sakti Mandiri, including hotels, villas, cafes, and restaurants in Bali. The results of the study show that product diversity and service quality have a positive and significant influence on customer satisfaction, which in turn increases customer loyalty. Customer satisfaction serves as a mediating variable in the relationship between product diversity and service quality to customer loyalty. This study provides managerial implications for PT. Tirta Sakti Mandiri to increase product diversity and service quality to maintain customer loyalty. With the right strategy, companies can build a sustainable competitive advantage.
Individual Performance Level Through Self Esteem, Self Efficacy And Locus Of Control In Islamic Perspective Widodo, Rifky; Sisdianto, Ersi; Supriyaningsih, Okta
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.v13i3.7998

Abstract

This research aims to analyze the influence of self-esteem, individual efficacy, and locus of control on employee performance at the Regional Development Planning Agency (Bapperida) from an Islamic perspective. It seeks to understand how positive psychological factors contribute to enhancing employee productivity and how Islamic principles can be applied to improve these factors, ultimately impacting work quality. Employing a quantitative approach with a descriptive design, the study focuses on Bapperida employees. Data is collected through a questionnaire assessing the effects of self-esteem, efficacy, locus of control, and performance. The data will be analyzed using regression analysis to test the relationships between variables, along with Smart PLS (Partial Least Squares) to evaluate the structural relationship model and understand the long-term effects of these psychological factors on performance. However, the findings may be influenced by respondents' subjective perceptions, as individual experiences and interpretations of Islamic teachings can affect responses. The study is limited to Bapperida, which may restrict the generalizability of the results to other organizations. Ultimately, the findings indicate that while self-esteem does not positively influence individual performance, both self-efficacy and locus of control have significant positive effects on employee performance.
Evaluation Of Risk Awareness Culture In A Strategic Holding Insurance Company Ramadhany, Adena; Mita, Aria Farah
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.v13i3.8002

Abstract

This research aimed to evaluate the risk awareness culture in a Strategic Holding Insurance Company (PT XYZ) based on The Institute of Management (IRM) Risk Culture Framework by assessing individual and organizational perspectives. This study emphasized that a robust risk awareness culture is a foundation of risk management maturity. This research was a qualitative descriptive study with primary data obtained directly from the research object through surveys and interviews. Based on individual level analysis, the result shows personal predisposition average to low levels of risk tolerance. They tend to be uncomfortable taking risks without adequate analysis and calculation and had a prepared character. Based on organizational level analysis, PT XYZ organizational culture falls into the communal category which has high level of solidarity and social dimensions. People in this category are characterized by good teamwork across functions and have the same goal focus. Evaluation of the eight aspects based on IRM Risk Culture Aspects Model, there are four aspects that constitute leading practice (risk leadership, accountability, risk resources, and risk skill) and three aspects of good practice (reward, dealing with bad news and informed risk decisions) as well as one aspect of lag or gap practice (transparency).
Comparison Of Satisfaction Between Offline Customers And Online Customers At PT Telekomunikasi Seluler Palu Rifni, Andi; Zahara, Zakiyah; Santi, Ira Nurya; Asriadi, Asriadi
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.v13i3.8006

Abstract

This study aims to analyze the comparison of customer satisfaction levels between online and offline services at PT Telekomunikasi Seluler Palu, specifically for Kartu Halo users. Utilizing a quantitative approach and t-test analysis, the study evaluates six key dimensions of customer satisfaction: expectation-performance alignment, service and product quality, perceived value, customer experience, customer loyalty, and customer feedback. The findings reveal that online services excel in expectation-performance alignment, perceived value, and customer feedback, while offline services outperform in service and product quality, customer experience, and loyalty. However, the overall difference in satisfaction levels between the two services is minimal, indicating that both offer nearly equal quality and are complementary. Additionally, all tested dimensions significantly influence customer satisfaction for both online and offline services. This study provides insights for PT Telekomunikasi Seluler's management to develop more targeted strategies for improving service quality and meeting customer needs effectively.
Sport Governance And Indonesia's Sports Performance: Analysis Of Implementation And Implications Of Financial Scandal Cases Maidani, Maidani; Yuniati, Triana
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.v13i3.8008

Abstract

Sport governance is a fundamental aspect of managing sport organizations that plays a role in ensuring transparency, accountability and effectiveness in resource management. However, in Indonesia, the implementation of sport governance still faces significant challenges, mainly related to financial scandals, weak oversight, and lack of transparency in the management of sports grants. This research aims to analyze the implementation of sport governance in Indonesia and its impact on national sport performance using qualitative methods based on documentation studies and case analysis. Data was collected from various secondary sources, including policy documents, audit reports, previous academic studies, as well as investigative media reports on financial scandals in sports organizations. The results show that weak oversight and transparency mechanisms have led to repeated cases of misuse of funds that negatively impact athlete development, sports infrastructure, and public trust in national sports institutions. Compared to countries such as the UK and Australia that have implemented independent audit systems and strict regulations in sport governance, Indonesia still faces challenges in building professional and sustainable sport governance. Therefore, reforms in sports governance are urgently needed, including strengthening regulations, implementing an independent audit system, and reducing conflicts of interest in the leadership of sports organizations, in order to improve the competitiveness and achievements of national sports at the international level
Business Plan And Implementation Report On Business “Rizky Bouquet” Fauziah, Rizka Fillah; Roostika, Ratna
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.v13i3.8019

Abstract

This paper is conducted with the objective of evaluating the implementation results of the Rizky Bouquet business, which was previously designed in 2023. The business was established due to the fact that many people often celebrate special moments by giving gifts to those around them, and one of the popular gifts nowadays is flower bouquets. A flower bouquet is not just a beautiful arrangement of flowers but it also has its own meaning. Rizky Bouquet is one of businesses that focused on selling flower bouquets through both physical outlets and online sales. The target market for Rizky Bouquet's products includes all demographics, ranging from university students and working professionals to older individuals. Therefore, the methodology used involves examining the results of the business design to determine whether it has been successfully realized or if discrepancies arose during the implementation process. The results of this business implementation have been successfully realized, although some gaps have been addressed. Furthermore, based on the observation results and existing opportunities, the development of this business will focus more on utilizing social media for product promotions and following current trends to remain competitive in the industry.

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