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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 1,559 Documents
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Analisis Implementasi SAK EMKM Pada Tahun Penyajian Laporan Keuangan Kepada Umkm Di Desa Gunung Baringin Padang Lawas Hamidah Sari; Laylan Syafina; Nurwani Nurwani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the preparation of MSME financial reports in Gunung Baringin Village, and the application of SAK EMKM in presenting financial reports in MSMEs and knowing the obstacles in preparing financial reports based on SAK EMKM. This research uses a qualitative descriptive method and the data in this study were obtained through interviews with MSME actors, documentation and literature studies. The research subjects were MSME owners in Gunung Baringin Padang Lawas Village, namely MSME Sayur Mayur, Mhd Irsyad and MSME Baginda Raja Jaya. The results of data analysis show that MSMEs in Gunung Baringin Village have not implemented SAK-EMKM in their financial reports, and the recording carried out is still simple, namely only recording total income and expenses. The presentation of MSME financial reports in accordance with SAK EMKM includes profit and loss statements, statements of financial position and CALK (Notes to Financial Statements). The main obstacles faced by MSME actors in implementing SAK-EMKM are the lack of adequate human resources, the lack of understanding of MSME actors regarding accounting knowledge, and the absence of MSME actors who have an accounting education background.
Pengaruh Pengetahuan Akuntansi Dan Lama Usaha Terhadap Kualitas Laporan Keuangan Umkm Dalam Perspektif Akuntansi Syariah (Studi Kasus Di Kecamatan Tanjung Pura Kabupaten Langkat) Raudhatul Jannah; Hotbin Hasugian; Wahyu Syarvina
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.6749

Abstract

The purpose of this study was to determine the effect of accounting knowledge and length of business on the quality of MSME financial statements from a sharia accounting perspective. The method used in this research is quantitative descriptive research method, sampling is done using random sampling technique. The number of respondents reached 97 people. The results of this study indicate that educational background, length of business and business size simultaneously have a significant positive effect on the quality of MSME financial reporting. Business length and business size have a positive but insignificant effect on the quality of financial statements. And educational background has a significant positive effect on the quality of financial statements.
Pengaruh Faktor Budaya Dan Penggunaan Media Sosial Terhadap Perilaku Konsumen Dalam Konsumsi Produk Halal Roti Ketawa Sambo Cap Ayam Roket Di Kota Pematangsiantar Eza Okhy Awalia Br Nasution; Imsar Imsar
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.6810

Abstract

This research aims to find out how cultural factors and the use of social media influence consumer behavior in choosing halal laughing bread products in Pematangsiantar City. This study uses a quantitative approach. With a sample size of 274,056 with a tolerance limit of 10% calculated using the Slovin formula, the sample size is 100 respondents. The sampling technique uses accidental sampling. Data collection was carried out by providing a list of statements via a questionnaire to respondents, namely the people of Pematangsiantar City. The analysis technique in this research uses analysis techniques by testing the outer model, inner model and hypothesis testing using SmartPLS software version 3.0. The variables in this research consist of independent variables, namely cultural factors and use of social media, and the dependent variable, namely consumer behavior. The research results show that cultural factors and social media usage variables have a significant positive effect on consumer behavior. The research implications in this study show that social media influences consumer behavior more than cultural factors. It is hoped that producers will be able to develop marketing strategies that are in line with cultural values, as well as utilizing social media effectively for promotion.
Application Of Islamic Business Ethics Case Study Of Waroeng Steak And Shake A.H Nasution Medan Johor Suci Rahmida; Muhammad Ikhsan Harahap; Budi Harianto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.6818

Abstract

This research aims to find out the concept of Islamic business ethics implemented at Waroeng Steak and Shake Branch A.H Nasution Medan. Waroeng Steak and Shake is one of the culinary businesses that underlies every business activity in accordance with the rules of the Al-Quran and Sunnah. This research uses a qualitative method with a phenomenological approach. The data collection methods are interviews, observation and documentation. The data analysis uses data collection, data reduction, data display and data verification. The results of the study can be known and felt by researchers of the existence of different religious nuances compared to the culinary business in general. Waroeng Steak has carried out tasks according to existing SOPs and has implemented Islamic business ethics well using the concepts of Shiddiq, tabligh, amanah and fathanah, namely guaranteeing good and halal ingredients and honesty in transactions, the delivery of da'wah through business, and honesty in financial reports. However, Waroeng Steak and Shake needs to have improved services and spiritual intelligence. So it is recommended to run well the SOP that has been set by the company including the Smile, Salam and Sapa program, in improving services in delivering orders and alternating congregational prayer activities to improve spiritual intelligence
Perilaku Fear Of Missing Out (FOMO) Dalam Konsumsi Di Kalangan Mahasiswa FEBI UINSU Ditinjau Dalam Prespektif Maslahah Riska Syahputri Nasution; Sugianto Sugianto; Budi Dharma
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.6819

Abstract

This study highlights the complexity of FOMO behavior in fashion consumption among students at the Faculty of Islamic Economics and Business, North Sumatra State Islamic University (FEBI UINSU), taking into account the maslahah perspective in Islam. Using a phenomenological research method with an exploratory qualitative approach, data was obtained through Systematic Literature Review (SLR), interviews and observations of 97 students. The research results show that dependence on social media has influenced the way students spend their time and make their consumption decisions. FOMO is a major driver of online activity, with celebrities, influencers and personal role models having a huge influence in shaping their fashion preferences. Students often feel anxious if they are not involved in current trends on social media. However, there is awareness of the negative impact of consumer behavior triggered by FOMO, which encourages some students to prioritize needs over wants in their consumption. This research highlights the importance of awareness of the influence of social media and developing self-control in dealing with consumer behavior. As students study the principles of Islamic economics, they are expected to apply these principles in their daily lives to manage fashion consumption wisely and responsibly.
Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha, Motivasi Kerja, Dan Skala Usaha Terhadap Persepsi Penggunaan Informasi Akuntansi Pada Pelaku UMKM (Studi Kasus UMKM Di Kecamatan Ujung Padang Kabupaten Simalungun) Hendra Setiawan; Yenni Samri Juliati Nasution; Laylan Syafina
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.6820

Abstract

This study aims to assess the influence of various factors on the perception of information use among Micro, Small, and Medium Enterprises (MSMEs) in Ujung Padang District, Simalungun Regency. This study uses a quantitative approach with a convenience sampling method to collect data from MSME owners. Data analysis involves validity tests, reliability tests, normality tests, multicommenality tests, heteroscedasticity tests, partial tests, simultaneous tests and determination coefficient tests. Then this study uses multiple linear regression analysis techniques. The findings show that there is a significant influence of business scale, business experience, accounting knowledge, and work motivation on the perception of information use among MSMEs. However, about 56.7% of the variation in the perception of information use could not be explained by the variables studied, indicating the existence of other influencing factors. This study emphasizes the importance of improving the understanding and skills of MSME owners in utilizing accounting information and calls for collaborative efforts from various parties to support the sustainable development of MSMEs.
Analisis Faktor-Faktor Yang Mempengaruhi Konsumsi Marjinal Sumatera Utara Dalam Perspektif Ekonomi Islam Rafi Faizin; Imsar Imsar; Aqwa Naser Daulay
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.6821

Abstract

This study analyzes the number of MPC of North Sumatra in 2006-2023 and the short-term and long-term relationship between the variables of GRDP, Inflation and Zakat. Everyone is always related to consumption to meet the needs of food, clothing, entertainment or for other needs. The level of consumption depends on people's income. This research uses Keyness theory by using existing formulas. The type of data used is secondary data sourced from BPS (Central Bureau of Statistics) and Baznas, namely data from 2006-2023. This study uses a cointegration test which is one of the tests of the VAR VECM method to determine whether or not there is short-term and long-term influence. The data used used time series data from 2006-2023 with annual data. The results show that the MPC value of North Sumatra from 2007 to 2023 is not stable and does not show a decreasing number when income increases. in the short term, Inflation on lag 1 (+) has a significant effect as well as inflation. And zakat on lag 1 (-) on consumption in North Sumatra. In the long run, GRDP in lag 1 is -1.21791 which is smaller than 1.99546 which shows negative results in the long run. Likewise, Inflation and Zakat variables have a negative effect.
Pengaruh Inflasi Dan Tingkat Pendidikan Terhadap Indeks Pembangunan Manusia Dengan Pertumbuhan Ekonomi Sebagai Variabel Intervening (Di Kabupaten Mandailing Natal Tahun 2018-2023) Novita Octavia; Isnaini Harahap; Muhammad Ikhsan Harahap
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.6833

Abstract

This study aims to analyze the influence and relationship between 4 (four) variables, namely Inflation, education level, human development index and economic growth and test intervening variables as mediating variables between independent variables and dependent variables. This type of research is quantitative research. The data processed was obtained from the Mandailing Natal Regency Statistics Agency. The data obtained was then analyzed using multiple linear regression tests and hypothesis testing using SPSS IBM version 22. The results of this study indicate that the accepted hypothesis is a positive and significant relationship between the three independent variables on the dependent variable. It is obtained that the significance value of X1 is 0.000 <0.05, so it can be concluded directly that there is a significant effect of X1 on Y, the significance value of X2 is 0.008 <0.05, so it can be concluded directly that there is a significant effect of X2 on Y, the significance value of X1 is 0.1>0.05, so it can be concluded directly that there is no significant effect of X1 on Z, the significance value of X2 is 0.5>0.05, so it can be concluded directly that there is no significant effect of X2 on Z, the significance value of Y on Z is 0.8>0.05, so it can be concluded directly that there is no significant effect of variable Y on Z.
Analisis Strategi Penerapan Sumber Dana Pada Produk Pembiayaan Dana Talangan Haji Di Bank Sumut Syariah KC Sibolga Melisa Lubis; Nursantri Yanti; Nurul Jannah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.6846

Abstract

This research aims to analyze the application of funding sources to Hajj bailout financing products at Bank Sumut Syariah KC Sibolga. The research method applied is descriptive qualitative with a case study approach. Data was collected through in-depth interviews with bank employees in the finance department, as well as through the study of related documents. This SWOT analysis shows that Bank Sumut Syariah KC Sibolga has various strengths that can be utilized to increase the application of funding sources in Hajj bailout financing products. However, they also face several weaknesses and threats that need to be managed with effective strategies. By taking advantage of existing opportunities and overcoming the challenges faced, banks can optimize this product to meet the needs of prospective Hajj pilgrims and strengthen their position in the market. To ensure the availability of funding sources for Hajj bailout financing products, Bank Sumut Syariah KC Sibolga must take advantage of existing strengths and opportunities with an effective strategy. Managing internal weaknesses, such as limited funding sources and process complexity, as well as mitigating external threats, including regulatory changes and intense competition, will be the key to success. A good strategy will include innovative product development, increased education and outreach, as well as partnership strategies to expand product reach and effectiveness.
Analisis Hutang Dan Modal Kerja Dalam Meningkatkan Kinerja Keuangan Pada PT Perkebunan Nusantara IV Medan Faras Abiyyu Zhafran; Yenni Samri Juliati Nasution; Nur Fadhilah Ahmad Hasibuan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.6847

Abstract

This study aims to analyse how debt and working capital in improving financial performance as measured by using profitability, liquidity and solvency ratios at PT Perkebunan Nusantara IV Medan Based on the results of the study, it can be concluded that debt at PT Perkebunan Nusantara IV Medan in 2018-2022 experienced fluctuations. The highest increase in debt was 16.6% while the decrease in debt was 0.6%. The increase in debt is due to an increase in short-term and long-term debt each year. In this study, debt has not been able to increase the profitability (ROA) of the company. Working capital at PT Perkebunan Nusantara IV Medan in 2028-2022 experienced fluctuations. The largest decrease in mode is 2870.6% while the largest increase is 351.3%. The decrease in working capital is due to the increase in current debt higher than current assets. Working capital has not been able to be utilised optimally in increasing the profitability (ROA) of the company. The company's average leverage also shows above 90%, indicating that the company's financial performance is not good. Companies that require large investments in fixed assets such as property, plant and equipment often have higher DER ratios because they tend to use debt to finance these assets.

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