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Contact Name
Karona Cahya Suseno
Contact Email
karona.cs@unived.ac.id
Phone
+6281373154399
Journal Mail Official
j.ekombisreview@gmail.com
Editorial Address
Jl. Meranti Raya No. 32. Sawah Lebar, Kota Bengkulu
Location
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 1,398 Documents
Implementation Of Government Procurement Of Goods/Services For Print And Duplication Expenditure Through E-Catalogue In South Bengkulu Regency Irawan, Bambang; Susena, Karona Cahya; Hardinata, Dodi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7464

Abstract

Changes in the mechanism for procuring government goods / services, which have been carried out through tenders and conventional procurement, have become online (online) in the e-catalogue system in accordance with LKPP (Government Goods / Services Procurement Policy Agency) regulation Number 9 of 2021 concerning Online Stores and Electronic Catalogues in Government Goods / Services Procurement. In this case, to implement the provisions of article 72 paragraph (5) and article 72 A paragraph (3) of Presidential Regulation Number 12 of 2021 concerning Amendments to Presidential Regulation Number 16 of 2018 concerning Government Procurement of Goods / Services. Demanding business actors or goods/services providers to onboard their businesses to the e-catalogue system. The research methodology uses a descriptive qualitative approach, to find out the extent to which business actors' responses to e-catalogue implementation affect business sustainability. To obtain the natural conditions of the object of research, this research uses data collection methods through interviews, field observations and documents
The Relationship Between Cigarette Consumption And Poverty: Analysing The Role Of Price Pramita, Suwardi Dwi; Khoirunurrofik, Khoirunurrofik
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7506

Abstract

Poverty has been a global concern until recently. In Indonesia, the poverty rate will reach 9.57 per cent in 2023 or at least 26 million people below the poverty line. A phenomenon occurs in poor communities in Indonesia where half of the households spend money on cigarettes. Cigarette consumption burdens households through consumption costs as well as health costs and reduced household productivity, which can affect the welfare of smoker households. Conversely, environmental factors, especially in poor communities, also influence cigarette consumption habits. This study aims to examine the relationship between cigarette consumption and poverty. For this reason, the instrumental variable method is used to avoid endogeneity bias due to reverse causality when analysing the relationship between cigarette consumption and poverty. Cigarette price is used as the instrument variable. The data used in the study is pooled cross section data from the National Socio-Economic Survey from 2014 to 2021. The results of the analysis show a significant negative relationship of cigarette prices to household cigarette consumption and cigarette consumption increases the probability of households being poor.
Overcome Challenge Digital Literacy Of UMKM Garment Industry Through Approach Collaborative And Technology Simple : Study CST UMKM Case Changgriawan, Sherlita Mentari; Zulaikha, Ellya
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7535

Abstract

Small and Medium Enterprises (SMEs) in Indonesia, particularly in the garment sector, hold great potential but face significant challenges in technology adoption. This study aims to identify the right digitalization strategy for CST Garment SMEs, focusing on the issue of low digital literacy. Using a Design Thinking approach, the research analyzes challenges and stakeholder needs, proposing solutions based on empirical data from observations and in-depth interviews. The findings show that implementing simple technologies like Google Sheets, CamScanner, and Google Drive improved efficiency by 88.88%, reduced reliance on manual systems, and enhanced data accuracy. Meanwhile, digital marketing testing through Instagram demonstrated a reach of 67,100 and increased followers from 0 to 1,148, proving the effectiveness of digital marketing in expanding market reach. This research proposes strategic steps for SMEs to tackle digitalization challenges: 1) Identifying catalysts for digitalization, 2) A personalized approach based on SME capacity, 3) Collaboration with stakeholders to develop relevant solutions, 4) Gradual implementation with project management, and 5) Continuous evaluation and success measurement. The study highlights the need for developing a digitalization evaluation framework for SMEs and policies supporting digital adoption. Further research is required to explore success factors in garment SME digitalization in Indonesia.
Marketing Strategy Development At Bumikayu Villa And Restaurant Isman, Muhammad
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7571

Abstract

Tourism restaurants in West Java are experiencing rapid growth as the number of tourist visits increases and are faced with the challenge of maintaining their attractiveness amidst increasingly fierce competition. Intense competition between restaurants and the need for innovation in concept and service to remain relevant and attractive to tourists. Support from government programs, such as developing tourism infrastructure, will strengthen West Java's position as a leading tourist destination in Indonesia. Innovations in service, including the use of technology for digital ordering and promotions, are expected to help tourism restaurants reach more tourists and increase their contribution to the local economy. The problem that occurred in Bumikayu was that the sales target was not achieved, Bumikayu restaurant had to create a new marketing strategy, so that a new marketing strategy was created to increase restaurant sales. This research aims to help Bumikayu in formulating and implementing marketing strategies that will increase its sales targets and increase competitiveness in the restaurant industry in Garut. The approach used in this research is a qualitative and quantitative approach. The data collection technique was carried out using a survey method via questionnaires for a total sampling of 240 respondents. The data obtained in this research was processed statistically using Structural Equation Modeling Partial Least Square (SEM PLS). The results of hypothesis testing show that combining the elements of product, price, place, promotion, people, process, and physical evidence, when executed effectively, contributes significantly to customer attraction and retention. Thus, the results of this research, theoretically and practically, can be used to indicate the importance of a deep understanding of the target market and customer needs to create a resonant marketing strategy.
Optimizing Transfer Pricing And Capital Intensity Strategies In Reducing Tax Burden: A Study On Multinational Companies Finola, Febri Tiara
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7587

Abstract

This study aims to analyze the effect of Transfer Pricing and Capital Intensity on Tax Avoidance in multinational manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The study uses a quantitative method with secondary data obtained from the financial statements of multinational manufacturing companies. The analysis was conducted using panel data regression to evaluate the effect of Transfer Pricing and Capital Intensity on Tax Avoidance, with the help of Eviews software for statistical processing. The results of the study indicate that Transfer Pricing does not have a significant effect on Tax Avoidance, because many companies in the sample conduct domestic affiliate transactions, so they cannot take advantage of differences in tax rates between countries. Conversely, Capital Intensity has a significant effect on Tax Avoidance, because companies with high capital investment in fixed assets can benefit from tax deductions through depreciation. In addition, when Transfer Pricing and Capital Intensity are analyzed together, both affect Tax Avoidance, allowing companies to take advantage of weaknesses in tax regulations.
The Role Of Environmental Concern In Mediating Promotion And Brand Image Of Electric Vehicle Purchase Intention In Denpasar City Surlimna, Ni Kadek Linda; Setini, Made; Wahyuni, Ni Made
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7958

Abstract

This study aims to analyze the role of environmental concern in mediating the influence of promotion and brand image on the purchase intention of electric vehicles in the city of Denpasar. The method used was a survey by collecting data through a questionnaire distributed to 160 respondents. Data analysis was carried out using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results of the study show that promotion has a positive and significant influence on purchase intention and environmental concern. Brand image has a positive but not significant effect on purchase intention and environmental concern. In addition, environmental concern has proven to have a positive and significant effect on purchase intention. The results also show that environmental concern plays a role as a partial mediator in the relationship between promotion and purchase intention, but does not mediate the relationship between brand image and purchase intention. This finding provides insight for automotive companies in designing more effective marketing strategies by prioritizing environmental issues and brand image to increase purchase intention of electric vehicles.
Strengthening Leadership Succession Through The Delegation Of Authority Strategy Model In Corporate Succession Planning In Jakarta Pratikno, Yuni; Madiistriyatno, Harries; Milisani, Meirna; Naser, Haspul; Hermawan, Eric
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.6795

Abstract

Determine how delegation of authority can help employees develop managerial skills. Research objectives: First, we examine the benefits of delegation of authority for leadership skill development; second, we examine the effectiveness of succession planning in preparing future leaders; and third, we investigate the role of delegation in facilitating organizational transitions integrated with succession planning. Methodology: SEM with Smart PLS 4.0. The sample consisted of 92 respondents, selected using the non-probability sampling method. Results: An effective succession-planning strategy involves delegating authority to stimulate talent development and facilitate the placement of qualified workers in significant positions. Conclusions and suggestions: HR professionals can use this matrix to put succession planning concepts into practice, especially where delegation of authority is involved, by integrating the nine-box matrix methodology. In addition, HiPo Mapping will assist in the recruitment, training and placement of skilled workers in key positions within the organisation.
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.
Technological Knowledge And Market Orientation In New Products Performance: The Role Of Absorptive Capacity Saputra, Suyono; Stella, Stella; Yuwono, Wisnu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7029

Abstract

Due to increasing competition in the global market, companies from all industries worldwide are facing constantly changing conditions. Changes drive companies to rebuild their trade models and enhance their products and services in order to maintain competitiveness and ensure survival. The ease of replication by competitors or elsewhere underscores the importance of adapting to change. The analyst distributed self-administered surveys via email to specific sources involved in the development of unused items since October 2023. The methodological design is crucial for this quantitative research, which focuses on a population of manufacturing companies in Batam, Tanggerang, Tangjung Pinang, and other districts. The factual strategies chosen to analyze the theories proposed in this study involve using the Smart PLS and SPSS applications. The findings suggest that: 1) Market Orientation does not affect on New Product Performance. 2) Market Orientation positively influences Absorptive capacity. 3) Technological Knowledge competence positively impacts New Product Performance. 4) Absorptive Capacity has a positive and significant effect on New Product Performance. 5) Technological Knowledge positively affects Absorptive Capability as an intervening variable. Having a positive organizational mindset increases the correlation between Advertising Introduction and New Product performance. When companies have limited ability to benefit from unpredictable market factors and wish to benefit from Market Introduction in New Product Performance activities, they must recognize the unpredictable nature of the current market.
Analysing The Influence Of Organaizational Culture, Felt Leadership And Company Compensation On Employee Performance: Astudy Of PT XYZ Komaruddin, Dudi; Yustini, Tien; Kore Jefritson@uigm.ac.id, Jefirstson R.Riwu
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7045

Abstract

This research aims to analyze the influence of organizational culture, felt leadership and compensation on PT XYZ employee performance in MUBA Regency, South Sumatra. Descriptive research uses a quantitative approach method by measuring organizational culture, felt leadership and compensation for PT XYZ workers. Data collected by distributing questionnaires and designing analysis using the SPSS program. Population of study was 100 people, all of whom were research samples. Research results show regarding worker performance; organizational culture has a negative effect with tcount (-3.527) < ttable (0.1984), felt leadership has a positive effect with tcount (6.801) > ttable (0.1984), and compensation has a positive effect with tcount (3.753) > ttable (0.1984). These three independent variables simultaneously influence worker performance with Fcount (31.919) > Ftable (2.70), with influence size of 59.2%, while remaining 40.8% of worker performance can be explained by other variables not studied, such as work’s motivation, discipline, competence and work environment.