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Karona Cahya Suseno
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Kota bengkulu,
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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
Parental Income As A Moderator Of The Influence Of Financial Literacy, Hedonic Lifestyle, Locus Of Control On Students' Financial Behavior (Case Study Of Students In The Special Region Of Yogyakarta) Prastyatini, Sri Lestari Yuli; Rakhmani, Susanna Eka
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.v13i2.7510

Abstract

This study aims to analyse the factors that influence student financial behaviour among 71 university students in the Yogyakarta area. The method applied in this study is multiple linear regression using primary data obtained from distributing questionnaires using google forms through the WhatsApp application. The results showed that Financial Literacy has a positive effect on Student Financial Behaviour, Hedonic Lifestyle and Locus of Control have a negative effect on Student Financial Behaviour. Parental income is able to weaken the relationship between financial literacy and hedonic lifestyle on student financial behaviour. However, it is able to strengthen the relationship between locus of control on student financial behaviour. This study is expected to be able to prove how Parental Income acts as a moderating variable that affects Financial Literacy, Hedonic Lifestyle and Locus of Control on Student Financial Behaviour. This study uses Parental Income as a moderating variable with students as research subjects. Hopefully, this research can provide deeper insights to students about the importance of the ability to control and manage personal finances, so that they can create better financial stability.
The Influence Of Service Quality And Price On Customer Loyalty Through Customer Satisfaction As Mediation In Customers Of PT. Usaha Tangguh Mandiri Bandung Gitarisa, Bella; Dora, Yenny Maya
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.v13i2.7516

Abstract

This study aims to evaluate the influence of service quality and price on customer loyalty, with customer satisfaction as a mediating variable, at PT Usaha Tangguh Mandiri, a food distribution company. A quantitative approach was employed in this research, with data collected using a 5-point Likert scale questionnaire. The sample consisted of 72 respondents who are active customers of the company. Data analysis was conducted using the Partial Least Squares (PLS) method with the assistance of SmartPLS 4.0 software. The analysis results indicate that price has a significant impact on customer satisfaction, while customer satisfaction positively influences customer loyalty. Additionally, service quality was found to have a direct significant effect on customer loyalty. However, the study did not find a significant influence of service quality on customer satisfaction, price on customer loyalty, or the mediating effect of customer satisfaction in the relationship between service quality and price on customer loyalty. These findings provide valuable insights for the company in formulating more effective marketing strategies to enhance customer loyalty, focusing on elements that have a significant impact.
The Effect Of Company Size, Transfer Pricing, And Debt Costs On Tax Avoidance Moderated By Accounting Policy (Study On Manufacturing Companies In Food And Beverage Industry Listed On Indonesia Stock Exchange For The Period 2021-2023) Hervin, Janitra Rangga Putra; Sabaruddin, Sabaruddin
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.v13i3.7544

Abstract

This study aims to analyze the effect of company size, transfer pricing, and debt costs on tax avoidance using accounting policy as a moderating variable. The population of this study consists of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Based on the purposive sampling method, 21 food and beverage manufacturing companies were selected as samples for this study. This research is quantitative in nature, employing descriptive statistical methods. The data in this study were processed using E-Views software. The results of the study show that company size, transfer pricing, and debt costs do not have an effect on tax avoidance. Accounting policy can only moderate the effect of transfer pricing on tax avoidance. Accounting policy weakens the effect of company size on tax avoidance. However, accounting policy cannot moderate the effect of debt costs on tax avoidance. Thus, accounting policy can moderate the effects of company size, transfer pricing, and debt costs on tax avoidance.
The Effect Of Transformational Leadership And Organizational Culture On Police Performance Mediated By Job Satisfaction In Aceh Tamiang Resort Police Tanjung, Bahdin Nur; Khair, Hazmanan; Lisawadi, Fauzan; Kharomah, Larasati Nur
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.v13i3.7546

Abstract

This research investigates the impact of transformational leadership and organizational culture on police performance at the Aceh Tamiang Police Department. It examines whether job satisfaction mediates this relationship. The research utilizes an associative approach and involves all Aceh Tamiang Police personnel as the population. A stratified random sample of 96 personnel was selected for the study. Transformational leadership variable and organizational culture variable serve as independent variables, while police performance variable is the dependent variable. Job satisfaction acts as an intervening variable. Data analysis employs descriptive analysis and Structural Equation Modelling, with a Partial Least Squares approach. The findings demonstrate a positive effect of transformational leadership and organizational culture on police performance. This effect operates both directly and indirectly through increased job satisfaction among police officers. It means that a transformational leadership style and positive organizational culture can increase members' job satisfaction, ultimately impacting their performance. In other words, to improve the performance of police officers, efforts need to be made to increase the transformational leadership of leaders and strengthen a positive organizational culture.
The Influence Of Fisheries Production, Labor, And The Number Of Fisheries Households On Economic Growth In Dumai City In 2012-2023 Ananda, Hanif Adhitya; Zamaya, Yelly
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.v13i2.7554

Abstract

Economic growth is an effort to increase production capacity to achieve additional output. this study aims to analyze the effect of fisheries production, labor, and the number of fishery households on economic growth in Dumai City in 2012-2023. this research was conducted in Dumai City, Riau Province. the research used is quantitative with secondary data in the form of time series. Data obtained from the official website of the Dumai City Statistics Agency, and one data owned by the Dumai City Fisheries and Marine Service. the data was analyzed with SPSS software. this study resulted in fisheries production and the number of fishermen having an influence on economic growth while fishery households have no influence on economic growth because fishery households are more likely to survive to fulfill their own needs, without having a meaningful impact on macroeconomic growth in Dumai City.
Resource Orchestration Strategies To Promote Innovation And Sustainability In Tourism Artanti, Sofie Ratna
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.v13i2.7566

Abstract

This study aims to explore the role of Resource Orchestration (RO) strategies in supporting innovation and sustainability in the tourism sector. The research employs a qualitative approach with a literature review, analyzing sources related to resource management, product development, and the social-environmental impacts of tourism. The findings suggest that RO strategies are vital in fostering collaboration between tourism companies, governments, and local communities to manage destinations sustainably. The application of digital technologies and community empowerment also contributes to improved operational efficiency and cultural preservation. The study concludes that RO can create a balance between innovation and sustainability, providing practical insights for developing long-term sustainable tourism strategies.
The Economic Inequality And Language Gap Hidayat, Ahamad Riza Nur; Subhan, Roni
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.v13i2.7576

Abstract

Economic inequality and language inequality in Indonesia are two issues that are interrelated and have a significant impact on the social and economic development of this country. Although rapid economic growth has produced various benefits, economic inequality has become increasingly striking. Data shows that the Gini ratio—an indicator used to measure income inequality—has increased significantly, especially in large cities such as Yogyakarta. These disparities are not only visible in income distribution, but also in access to education, health services and fair employment opportunities.On the other hand, the language gap is an important factor that contributes to exacerbating social and economic inequality. The diversity of regional languages in Indonesia often creates challenges in communication and access to information, especially for community groups who speak minority languages. Children who cannot access education in their mother tongue often experience difficulties in the learning process, leading to increased educational inequality.These two issues influence each other; Economic inequality can exacerbate language gaps, while language gaps can hinder efforts to address the problem of economic inequality. Therefore, it is very important for governments and stakeholders to formulate policies that not only focus on economic equality, but also take into account cultural and linguistic dimensions. With this comprehensive approach, we have the opportunity to build a more inclusive and just society.
The Effect Of Financial Technology, Financial Inclusion, And Innovation On MSME Performance Financial Literacy As Moderation Ayem, Sri; Prasetyaningtyas, Septiana Wahyu
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.v13i3.7610

Abstract

The purpose of this study is to examine the relationship of financial literacy in Magelang district with the in fluence of fintech, innovation and finalcial inclusion on the performance of micro, small and medium enterprises (MSMEs). Data from 84 participants were used, which were then analyzed using IBM SPSS version 23. Small and medium enterprise (MSME) participants in the service, trade, and manufacturing sectors of Magelang district were surveyed for this study. Using purposive sampling as its data research technique, this study utilized quantitative methodology. The researcher collected data by having participants fill out an online survey using Google Forms. The analysis approach used SPSS and MRA. The results obtained show that financial technology and inclusion have a significant positive effect, while innovation is not significant. Financial literacy strengthens business performance related to fintech and innovation, but not financial inclusion. While future researchers can explore additional factors that can be reviewed to see the implications of the goal to strengthen the competitiveness of MSMEs in Magelang District.
Work Motivation Can Moderates The Influence Of Human Resource Information System On Employee Peformance Muliany, Febriyan; Narimawati, Umi; Syafei, M. Yani
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.v13i2.7654

Abstract

This research is a quantitative study with an explanatory approach, namely an approach that relies on a number of previous studies as a spring to water the arguments built so that they look fertile and sparkling compared to previous studies. The data used in this study are primary data that researchers obtained from 300 KFC employees spread throughout Indonesia. The data used in this article were analyzed using the smart PLS 4.0 analysis tool. The result in this article show the assumptions accompanied by strong arguments and presented in the Research Hypothesis are concluded to have a positive relationship direction and a significant influence on Employee Performance. This is because the P-Values ​​are positive and below the significance level of 0.05, namely 0.015. These results are because the Human Resource Information System can make employee work easier, can increase work creativity, and can increase work productivity.. In line with the results above, in the next hypothesis, namely the Work Motivation variable can strengthen the influence of the Human Resource Information System variable on Employee Performance because the P-Values ​​are below the significance level of 0.05, namely 0.000, which is more significant than the direct tester 0..015. Thus the data is concluded, the first and second hypotheses in the article can be accepted.
Development Strategy Of Village-Owned Enterprises (Bumdes) As A Social Enterprise In North Bengkulu Regency Putri, Dita Winastia; Suwarni, Suwarni; Kresnawati, Kresnawati
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.v13i2.7671

Abstract

Village-Owned Enterprises (BUMDes) is one of the pillars of community welfare, utilizing local wisdom to turn the potential in each village into a source of income for the village community. The purpose of this study is to analyze the development strategy of Village-Owned Enterprises (BUMDes) that are still categorized as Pioneer level (A). This research uses qualitative descriptive methods and Focus Group Discussions (FGD) to identify issues in the village. The data analysis method employs SWOT analysis (Strengths, Weaknesses, Opportunities, Threats). The results of this study indicate that the main internal strength factor in the development strategy of BUMDes in North Bengkulu is clear regulations that support the implementation system of BUMDes. The main weakness is that it has not contributed to the village's original income (PAD). From the external factors, the main opportunity is the potential for local village development and market potential/opportunity. The main threat factor is competition with private entities with similar business units. The priority strategy with the highest TAS score is the development of local wisdom-based business units with support from the government and private sector.