Articles
100 Documents
Search results for
, issue
"Vol 14 No 1 (2026): Januari"
:
100 Documents
clear
<![CDATA[Optimizing The Number Of Mechanic Crews And Heavy Equipment Replacement Rule Options To Reduce Heavy Equipment Unplanned Downtime, Enhance Heavy Equipment On Running, And Maximize Profit At PT. XYZ’s Construction Project ]]>
<![CDATA[Ami Ami]]>;
<![CDATA[Manahan Siallagan]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37676/ekombis.v14i1.8352
<![CDATA[This research aims to reduce unplanned downtime, enhance the on-running time, and maximize profits from heavy equipment in PT. XYZ's construction projects through the application of Agent-Based Modeling (ABM). The study uses ABM to simulate the interaction between mechanical crews and heavy equipment units. It explores various optimization scenarios involving the number of crews and heavy equipment replacement rule options. Data was collected from field observations, and company internal reports, then implemented in AnyLogic software for simulation. The simulation results indicate that a combination of five mechanical crews and a heavy equipment replacement rule option after five preventive maintenance (PM) periods significantly reduces unplanned downtime by 6.13%, increases on-running time to 89.32%, and maximizes profit to Rp. 11,052.04 million. Model validation via a two-sample t-test shows no significant difference between real and simulated data (P-value = 0.3908). This research introduces an integrated ABM approach that combines equipment availability, maintenance crew availability, and profit optimization, bridging gaps left by prior studies that analyzed these factors separately. The findings provide practical insights into optimizing heavy equipment management, emphasizing the importance of proactive maintenance strategies and efficient resource allocation to reduce operational costs and improve sustainability in large-scale construction projects.]]>
<![CDATA[The Role Of Institutional Ownership In Preventing Financial Distress In Technology Companies ]]>
<![CDATA[Sherly Margaretha]]>;
<![CDATA[Kazia Laturette]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37676/ekombis.v14i1.8382
<![CDATA[This study aims to examine the effect of profitability ratios and market ratios on financial distress and identify the role of institutional ownership in this relationship in technology companies in Indonesia. This study applies a quantitative method with a sample of 39 technology companies officially recognized on the IDX during the period 2022–2024. The results show that Return on Assets (ROA) has a significant effect on financial distress, while Earnings Per Share (EPS) has a significant negative effect. In addition, institutional ownership was found to moderate the relationship between ROA and EPS on financial distress. These findings emphasize the importance of operational efficiency and institutional oversight in reducing financial risk amid the dynamics of the technology industry. This study presents findings that are relevant to decision makers and market participants in supporting risk management strategies and strengthening corporate financial structures.]]>
<![CDATA[The Utilizing Systematic Literature Review And Bibliometric: Study In Environment, Social And Governance For Corporate Finance Performance ]]>
<![CDATA[Muhammad Dandy Resafahlevi Nasution]]>;
<![CDATA[Sulaeman Rahman Nidar]]>;
<![CDATA[Erman Sumirat]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37676/ekombis.v14i1.8391
<![CDATA[The goal of this study was to provide a comprehensive review of recent works published in highly regarded journals while using bibliometric analysis and mapping to examine academic literature pertaining to ESG. A combination of bibliometric and systematic literature review techniques were used in this study. A well-defined search string was used to retrieve data from the Scopus database, and 256 documents were analysed using bibliometric techniques. Biblioshiny was used for performance analysis, and VOSviewer was used for science mapping. Seventy chosen articles were subjected to a thorough review following additional refinement. Stakeholder, legitimacy, and signalling theories are the fundamental frameworks that connect ESG to financial performance, according to the study's findings. Because of their lower risk profile, socially conscious businesses typically have lower capital costs. By grouping research into four major clusters, such as "CSR/ESG determinants and firm performance" and "Investors' perception," the study also describes the knowledge structure”. This study provided a current synthesis of recent research in the field by analyzing the literature using both qualitative (systematic review) and quantitative (bibliometric) methods.]]>
<![CDATA[Designing a Learner-Centered Entrepreneurship Curriculum to Empower MSMEs in Cirebon through Institutional and Ecosystem Alignment ]]>
<![CDATA[Izzatunisaa Ainunhusna]]>;
<![CDATA[Sonny Rustiadi]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37676/ekombis.v14i1.8450
<![CDATA[This study aims to design a learner-centered curriculum that supports the empowerment of micro, small, and medium enterprises in Cirebon. It responds to the need for academic programs that connect more closely with real challenges faced by MSMEs in the region. Using a qualitative method, the research explores both external and internal conditions, including the ecosystem environment, institutional readiness, and stakeholder roles. Several analysis tools are used such as PESTLE, the Entrepreneurship Ecosystem Model, Service Quality Model, Value Proposition Canvas, and stakeholder mapping. The study also involves interviews with local MSMEs and the head of the Cirebon MSME department. From these insights, a flexible and collaborative curriculum framework is proposed. It puts students at the center of the learning process while ensuring direct involvement with MSMEs and community actors. The curriculum is designed to be practical, responsive, and aligned with national education standards, aiming to build strong collaboration between SBM ITB and the Cirebon ecosystem.]]>
<![CDATA[The Influence Of Service Quality, Facilities, And Trust On Patient Satisfaction At UPT Puskesmas Pal Three Pontianak ]]>
<![CDATA[Nuraini Widya Sari]]>;
<![CDATA[Haji Helman Fachri]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37676/ekombis.v14i1.8452
<![CDATA[This study aims to examine the influence of service quality, facilities, and trust on patient satisfaction at the Pal Tiga Community Health Center (Puskesmas) in Pontianak. The research is motivated by the essential role of primary healthcare services in ensuring public satisfaction with health services. A quantitative associative approach was used, with data collected through questionnaires distributed to 100 selected respondents. Data were analyzed using multiple linear regression with the assistance of SPSS version 22. The results indicate that service quality, facilities, and trust simultaneously have a significant effect on patient satisfaction. However, partially, only the trust variable has a significant influence on patient satisfaction, while service quality and facilities do not show significant individual effects. The coefficient of determination (R²) is 0.897, indicating that 89.7% of the variation in patient satisfaction can be explained by these three independent variables. These findings emphasize that building patient trust is key to enhancing healthcare service satisfaction.]]>
<![CDATA[The Influence Of Product, Service Quality And Location On Purchasing Decisions For Wardah Products At Batara Pontianak Cosmetic Shop ]]>
<![CDATA[Muhammad Reinaldi]]>;
<![CDATA[Haji Helaman Fachri]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37676/ekombis.v14i1.8512
<![CDATA[This study aims to analyze the effect of product, service quality, and location on purchasing decisions for Wardah products at Batara Pontianak Cosmetic Shop. The background of this research is based on the high competition in the cosmetics business in Pontianak City and Kubu Raya Regency, as well as the importance of product, service, and location factors in influencing consumer decisions. This research uses a quantitative approach with associative methods. Primary data was obtained through a questionnaire distributed to 100 respondents who were consumers of Batara Cosmetic Shop. The data analysis technique uses multiple linear regression analysis with the help of SPSS software. The results showed that simultaneously the variables of product, service quality, and location had a significant effect on purchasing decisions. Partially, the product and location variables have a significant influence on purchasing decisions, while service quality has no significant effect. The coefficient of determination of 76.3% indicates that the independent variables in this study are able to explain the dependent variable strongly. These findings provide implications for store managers to continue to increase product availability and maintain a strategic location in order to increase consumer purchasing power.]]>
<![CDATA[Evaluation Of Social Compliance Training Program Using The Kirkpatrick Model In The Medical Device Company (A Case Study At Pt Xyz) ]]>
<![CDATA[Andrie Mallisa]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37676/ekombis.v14i1.8548
<![CDATA[In the medical device industry, compliance with social standards has become increasingly critical. To address these challenges, PT XYZ Indonesia has initiated a Social Compliance Training. This study evaluates the effectiveness of Social Compliance Training conducted at PT XYZ Indonesia using the first three levels of the Kirkpatrick Model: Reaction, Learning, and Behavior. The study used a mixed-method approach involving questionnaires (Level 1), pre- and post-training assessments (Level 2), and interviews and behavioral observations (Level 3). For the level 1 (reaction), findings show that participants react positively to the social compliance training with an average rating of more than 4,5 out of 5. To evaluate the effectiveness of a training program at Level 2 (learning), statistical analysis was conducted using a paired sample t-test. Based on the results of the paired sample t-test, the training program was effective in improving knowledge or skills related to the training content. For level 3 (behavior), the researcher conducted an interview and observation with the head of the department or division. All of the department heads and division heads consider that employees who have attended the training have a better understanding of social compliance and implement it compared to people who have not attended the training.]]>
<![CDATA[Proposed Strategy for Reducing Expired Consumables Using Kepner-Tregoe Approach and Analytical Hierarchy Process ]]>
<![CDATA[Enggar Abimantrana Prabaswara]]>;
<![CDATA[Gatot Yudoko]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37676/ekombis.v14i1.8580
<![CDATA[As an aerospace company in Indonesia, AE Company has a goal expand its capabilities and collaboration for various aerospace manufacturing projects. However, AE Company could not fully utilize its production capacity due to occasional production delays and large quantity of consumables procured. This condition affects AE Company’s capability to fully utilize limited shelf-life consumables, leading to financial loss of more than US$200,000 worth of consumables due to the expiration. The objectives of this study are to propose an improvement strategy to reduce expired consumables at AE Company, focusing on the limited shelf-life consumables which has maximum shelf-life of twelve months by using Kepner-Tregoe approach and Analytical Hierarchy Process (AHP). Root Cause and alternative solution is obtained using Kepner-Tregoe approach, while the preferred alternative solution is chosen using Analytical Hierarchy Process (AHP). From the Analytical Hierarchy Process (AHP), it is decided that “Optimization of Procurement Cycle and Quantity” is chosen as the alternative solution to reduce expired consumables at AE Company.]]>
<![CDATA[Evaluation Of Tax Management On Income Tax In The Era Of Digital Transformation Of The Directorate General Of Taxes (Case Study At PT Xyz) ]]>
<![CDATA[Anthony Pratama]]>;
<![CDATA[Siti Nuryanah]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37676/ekombis.v14i1.8581
<![CDATA[Fulfillment of income tax obligations in Indonesia has continued to develop since 2015 until now. This began with the tax authorities' efforts to transform services into digital-based ones with the aim of improving the quality of services and supervision of taxpayer compliance. The DJP application was originally desktop client-based, then developed into a website-based e-Bupot PPh 23/26, then updated to e-Bupot Unification according to PER-24/PJ/2021, and the latest one currently uses Coretax as of January 1, 2025 according to PMK 81/2024. Digital transformation in the taxation system is expected to provide various benefits, such as increasing the tax ratio, reducing tax avoidance and evasion, and encouraging taxpayer compliance. The evaluation was carried out to determine the effectiveness of the company's digital supporting system and the influence of the DJP digital application on the fulfillment of the company's income tax obligations and management during 2021 to 2023. The evaluation process is linked to the potential compliance costs borne by PT XYZ when carrying out its tax management from the planning, organizing, implementing and controlling stages. Through a qualitative method with a case study approach, this study uses triangulation by examining documents related to PT XYZ's Income Tax and analyzing interviews with sources related to PT XYZ's income tax management. The results of this study indicate that PT XYZ has implemented tax management for the implementation of its obligations and rights related to income tax properly. However, PT XYZ can improve the efficiency and effectiveness of its tax management by creating written Standard Operating Procedures and implementing recommendations in order to minimize requests for changes to the contents of withholding evidence and overcome invalid withholding evidence. This study provides a practical contribution to companies in good withholding tax management so that companies can grow faster and more sustainably.]]>
<![CDATA[Interactive Control Systems Using the Attention-Based View: A Case Study at PT ABC ]]>
<![CDATA[Mohamad Rifki Setyanto]]>;
<![CDATA[Nureni Wijayati]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37676/ekombis.v14i1.8593
<![CDATA[This study explores the implementation of interactive control systems (ICS) with an attention-based view (ABV) in managing strategic uncertainties resulting from the introduction of safeguard duties (BMTP) on imported carpet and textile floor coverings in Indonesia. With the global market dynamics and the challenges posed by regulatory changes, companies such as PT ABC have to adapt their business strategies to remain competitive. The research assesses how management focuses its attention on critical issues in this volatile environment, particularly regarding BMTP. Using a case study approach, the research analyzes how management interacts, allocates attention, and utilizes strategic information to make informed decisions. The findings emphasize the importance of interactive control systems in fostering creativity, accelerating strategic discussions, and enhancing organizational responsiveness to external uncertainties.]]>
