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Contact Name
Karona Cahya Suseno
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karona.cs@unived.ac.id
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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
Performance Of Aceh's Gastronomic Entrepreneurs In The Digital Transformation Era: The Crucial Role Of Entrepreneurial Spirit And Dynamic Capabilities Rosalina, Dhian; Dewi, Meutia; Muda, Iskandar; Soemitra, Andri; Yusrizal, Yusrizal
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.v13i3.8507

Abstract

This study aims to analyze the influence of the entrepreneurial spirit on the dynamic capabilities and performance of Aceh traditional culinary Small Enterprises during the digital transformation era. Gastronomic entrepreneurs are culinary business actors who not only offer food products but also provide local cultural experiences to tourists. In an increasingly digital and competitive landscape, SMEs need to develop adaptive capabilities by reinforcing their entrepreneurial spirit. We PLS-SEM method, which involves 230 respondents from Culinary SMES. The findings indicate that the entrepreneurial spirit has a positive and significant impact on dynamic capabilities, directly enhancing the performance of culinary small enterprises (SMEs). Furthermore, dynamic capabilities also have a positive and significant impact on business performance. Mediation analysis reveals that dynamic capabilities act as a critical intermediary, strengthening the relationship between entrepreneurial spirit and SME performance. These findings confirm that adaptation to technology, risk-taking, and innovation are crucial factors in enhancing business performance.
The Influence Of Company Image And Product Marketing Strategy On Purchasing Decisions Of Regional Apparatus Organisations (Opd) Via E-Catalogue (Case Study At Pt Kreativ Niaga Mandiri) Nabela, Inka; Anzori, Anzori; Febliansa, M Rahman
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.v13i3.7688

Abstract

This study aims to analyze the influence of corporate image and marketing strategy on purchasing decisions for goods and services through the local e-catalog at PT Kreativ Niaga Mandiri. Government procurement of goods and services, regulated under LKPP Regulation No. 9 of 2021, provides a local e-catalog platform that facilitates effective fulfillment of needs by Government Agencies (OPD). In this study, a path analysis model is applied to understand the relationship between independent variables (corporate image and marketing strategy) and the dependent variable (purchase decision) using a quantitative causality approach. Data were collected via an online survey using a closed questionnaire distributed to 72 OPD respondents through Google Forms. The findings indicate that both corporate image and marketing strategy have a significant and simultaneous effect on purchasing decisions. A positive corporate image enhances consumer trust, while an effective marketing strategy attracts purchasing interest. Based on these findings, it is recommended that PT Kreativ Niaga Mandiri strengthen its corporate image, improve service quality, and optimize digital marketing strategies to maintain the company's relevance and competitiveness.
Production Cost Structure and Profit In The Plastic Industry For Packaging In Indonesia Faqih, Yuzak Afan; Apriani, Deassy; Hamidi, Ichsan
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.v13i3.7741

Abstract

The plastics for packaging industry play an important role in the Indonesian economy. The plastic industry for packaging has experienced relatively high growth along with the growth of the food and beverage sector, pharmaceuticals, cosmetics, and other industries. This study aims to determine and analyze the effect of production cost structure on the profit of the plastic industry for packaging in Indonesia. This study uses secondary data in the form of Time Series from the Indonesian Statistics for the period 1991-2021. The analysis technique used in this research is descriptive quantitative analysis technique. The analysis method used is the calculation of production cost structure, calculation of profit level and multiple linear regression (Ordinary Least Square). The results showed that the production cost structure has experienced significant development, the cost of raw materials is the highest composition of production costs with a percentage of 82.29 percent. The profit of the plastic industry for packaging has grown by 20.75 percent per year. Results of multiple linear regression, the production cost structure has a significant effect on profits, but the capital cost variable does not have a significant effect on in the plastic industry for packaging in Indonesia. The negative coefficient on the capital cost and energy cost variables means that there has been a saving in the use of capital and energy.
The Effect Of Debt Covenant, Tunneling Incentive, Bonus Mechanism And Firm Size On Transfer Pricing Yulianti, Nur Amanah; Kimsen, Kimsen
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.v13i3.7977

Abstract

The purpose of this study was to determine the effect of Debt Covenant, Tunneling Incentive, Bonus Mechanism and Firm Size on Transfer Pricing in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2019-2023 period. The population of this study includes all manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria, 28 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. This research uses Eviews 12.0. The result shows that: (1) Debt Covenant affects transfer pricing, (2) Tunneling Incentive affects transfer pricing, (3) Bonus Mechanism has no effect on transfer pricing, (4) Firm Size has no effect on transfer pricing.
The Influence Of Corporate Governance, Profitability, Leverage , And Technological Innovation Mechanisms On Sustainability Reporting Masruroh, Umi; Abbas, Dirvi Surya; Hidayat, Imam
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.v13i3.7985

Abstract

This study aims to test and analyze the influence of Corporate Governance, Profitability, Leverage, and Technological Innovation Mechanisms on Sustainability Reporting in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach. The sample of this study is 17 manufacturing companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period. Sample determination using purposive sampling. Testing using Eviews media 12. Data collection uses secondary data. The results of the study show that the variables of the corporate governance mechanism proxied with CGPI, profitability, and technological innovation have a positive effect on sustainability reporting. Meanwhile, leverage in this study has a negative effect on sustainability reporting.
The Role of Good Corporate Governance in Practice Tax Avoidance: Analysis Independent Commissioner, Capital Intensity, CEO, and Audit Quality on Sector Properties and Real Estate (2019-2023) Nurdiansyah, Azis; Yustisi, Yuni Putri
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.v13i3.8635

Abstract

This study aims to examine the impact of independent commissioners, capital intensity, CEOs, and audit quality on tax avoidance practices in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Tax avoidance was measured using the Effective Tax Rate (ETR), while data were collected from annual financial reports and analyzed using multiple linear regression. The results reveal that independent commissioners and capital intensity have a significant negative effect on tax avoidance, indicating that the presence of independent commissioners and a high proportion of fixed assets in a company can reduce tax avoidance efforts. On the other hand, while CEOs and audit quality were statistically significant, they did not align with the initial hypotheses, thus failing to support them. These findings confirm that corporate governance and fixed asset composition play crucial roles in minimizing tax avoidance. This research is expected to serve as a reference for policymakers, business practitioners, and future researchers in understanding and addressing tax avoidance issues in Indonesia
Examining Private Universities' Blue Ocean Leadership Sumarya, Edi; Nuraeni, Brigida Endah
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.v13i3.8660

Abstract

Blue Ocean Leadership (BOL) is a strategic leadership approach that focuses on creating new market space, redefining the boundaries of competition, and optimizing resources to achieve sustainable competitive advantage. Although it has been widely applied in the business sector, empirical studies on BOL in the context of higher education, especially in Indonesian Private Universities (PTS), are still limited. This research aims to explore the implementation of BOL in XYZ University Batam, a large private university that is facing intense competitive pressures and demands for organizational transformation. Using a qualitative case study approach, the research relies on in-depth interviews with university leaders, lecturers, and education staff, as well as a review of the institution's strategic documents. The findings show that the implementation of BOL contributes to driving organizational innovation, improving the efficiency of internal processes, and generating a distinctive value proposition that differentiates the university from its competitors. However, there are a number of challenges in implementation, including organizational cultural resistance, limited resource capacity, and low technical understanding of the operational principles of BOL. This research makes a theoretical contribution to the strengthening of strategic leadership studies in the higher education sector and provides practical recommendations for PTS in adopting more responsive, adaptive and innovative leadership strategies to strengthen the institution's competitive position amid increasingly complex global dynamics.
Building A Strong Culture And Improving Performance: Organizational Strategies For Developing Superior Human Resources Nuraeni, Brigida Endah; Sumarya, Edi; Atmaja, Agus Sekti Susila
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.v13i3.8661

Abstract

This study aims to understand the role of organizational culture in improving employee performance at Sekolah Tinggi Ilmu Ekonomi Bentara Persada (STIE BP) Batam. A qualitative approach was employed, using triangulation techniques to validate data through interviews and direct observations. The findings reveal that the organizational culture established at STIE BP characterized by values such as honesty, responsibility, care, fairness, and consistency has been internalized by employees and serves as a guiding principle in carrying out their duties and responsibilities. This culture is reflected in routine activities such as staff recollections, the use of symbols and uniforms, as well as the implementation of the institution’s motto and vision-mission. In addition, the quality assurance system and the application of Key Performance Indicators (KPIs) contribute to increased productivity and work motivation. The findings also indicate that organizational culture fosters a sense of belonging, enhances self-confidence, and strengthens employee engagement with the institution. Thus, a strong organizational culture not only functions as a tool for social control but also serves as a key driver of employee performance.
Analysis And Implementation Of Turnaround Strategies And Their Impact On Company Performance: A Case Study Of An Outsourcing Company Radjawane, Carolina; Anas, Eka Pria
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.v13i3.7616

Abstract

This study aims to analyze and describe turnaround strategies and how their implementation affects company performance. This study employs a qualitative case study approach on PT DPS, an outsourcing company with head office in Tangerang, analyzing qualitative data gathered through in-depth semi-structured interviews with the company's senior management, as well as analyzing quantitative data obtained through examination of the company’s reports and documentation. The study employs financial ratios to assess the company's financial performance and uses the Altman Z-score to evaluate the company's bankruptcy risk. The implementation of turnaround strategies has led to improvements in the company's performance, including profitability, liquidity, asset management, and the Altman Z-score. However, the company is expected to remain in a net loss position and not yet entirely free from the risk of bankruptcy by the end of 2024. Research on outsourcing companies is scarce, particularly studies focusing on outsourcing companies facing financial distress and implementing turnaround strategies. Previous research on turnaround strategies typically involves non-outsourcing companies or discusses outsourcing from the perspective of businesses utilizing outsourcing services as a turnaround tactic. This study aims to offer a deeper understanding of the impact of turnaround strategies on outsourcing companies operating within a growing industry.
The Analysis Of ESG Score On Corporate Financial Distress Risk In Emerging And Developed Countries In Asia Aliazahra, Sanamira; Husodo, Zaäfri
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.v13i3.7649

Abstract

This study aims to examine how Environmental, Social, and Governance (ESG) performance affects the risk of non-financial public corporations in emerging and developed Asian nations over eight years from 2016 to 2023. Refinitiv Eikon data was used to collect data for this study, yielding a result of 208 companies across emerging Asian countries and 143 companies in developed Asian countries. The data were then processed through a regression model, where the dependent variable was the ESG scores and the independent variable was the firm financial distress risk, which was measured by the Altman Z-Score model. The findings of the study prove that improving ESG performance can help reduce firm financial distress risk for emerging Asian countries in the non-manufacturing sector and developed countries in Asia. The better ESG performance can reduce the company's firm financial distress risk from bankruptcy as indicated by the increasingly high Altman Z-Score. The conclusion of the study is that the ESG score is an important factor for companies in sustainable business development.

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