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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 1,398 Documents
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The Impact Of The Visa Exemption Policy On International Tourist Arrivals And Local Craft Trade In Indonesia Kartasasmita, Mawardi; Khoirunurrofik, Khoirunurrofik
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8147

Abstract

The Visa Exemption Policy is a strategic measure aimed at increasing international tourist arrivals and fostering economic growth. This study examines the impact of the visa exemption policy on international tourist arrivals and local craft trade by utilizing panel data from 34 provinces in Indonesia over the period 2013–2023. The analysis employs a fixed effects model initially and an Ordinary Least Squares (OLS) approach with year-fixed effects subsequently. The regression results indicate that, on average, granting visa exemptions to an additional country leads to a 0.4% increase in international tourist arrivals. In the second model, a 1% increase in the number of international tourists contributes to a 0.492% rise in the Gross Regional Domestic Product (GRDP) of the local craft sector. The Sobel test further confirms that international tourist arrivals significantly mediate the relationship between the Visa Exemption Policy and local craft trade, with a z-value of 5.36. These findings suggest that the Visa Exemption Policy has a significant positive impact on local craft trade in Indonesia, albeit indirectly, through the mediation of increased international tourist arrivals.
The Influence Of Knowledge Sharing, Technological Capabilities, And Innovation Strategies On The Smes Performance, Mediated By Open Innovation Tasyrin, Syadan Rizqi; Hartono, Arif
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8208

Abstract

SMEs play a very important role in the Indonesian economy, but often face challenges in utilising technology and adopting innovations needed to remain competitive. This study aims to examine the influence of knowledge sharing, technological capabilities, and innovation strategy on SME performance in Yogyakarta, with open innovation as a mediating variable. Using a quantitative approach, this study collected data from 106 respondents who are SME owners and employees who are active in innovation activities. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to test the relationship between variables. The results showed that knowledge sharing has a positive and significant effect on open innovation and SME performance. In addition, technological capabilities are also proven to have a significant effect on open innovation and SME performance. Although innovation strategy has a positive effect on open innovation, its effect on SME performance is not significant. Open innovation was found to have a significant influence on SME performance. This finding indicates that SMEs that are active in knowledge sharing and have good technological capabilities, as well as implementing open innovation, will have better performance. This research provides insights for practitioners and academics in formulating strategies to improve SME performance through strengthening knowledge sharing, technology utilisation, and implementing open innovation.
The Effect Of Income Tax Rate, Bonus Mechanism, And Tunneling Incentives On Transfer Pricing (Empirical Study Of Multinational Manufacturing Companies Listed On The Indonesia Stock Exchange 2018 - 2022) Utami, Mega; Yanti, Harti Budi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8219

Abstract

This study explores the influence of income tax rates, bonus mechanisms, and tunneling incentives on transfer pricing decisions within multinational manufacturing companies from 2018 to 2022. In an era of globalization, companies operating across multiple countries face varied tax regulations, making transfer pricing a crucial aspect of financial strategy and compliance. A total of 66 samples were selected using purposive sampling based on specific characteristics, utilizing secondary data obtained from annual reports on www.idx.co.id. The research employs logistic regression analysis, with hypothesis testing conducted using the t-test at a 5% significance level (α = 0.05), and SPSS 27 software as the statistical tool. The results indicate that income tax rates (sig. 0.153 > 0.05) and bonus mechanisms (sig. 0.449 > 0.05) do not significantly affect transfer pricing decisions. However, tunneling incentives exhibit a significant negative effect (sig. 0.010 < 0.05), suggesting that companies with higher tunneling incentives are less likely to engage in transfer pricing practices. The Adjusted R Square value of 49.7% suggests that nearly half of the variation in transfer pricing is explained by the model, while 50.3% is due to other unobserved variables. The findings offer valuable insights for financial managers and policymakers to strengthen transfer pricing regulations and improve tax compliance.
The Influence Of Working Capital Financing And Consumptive Financing Of Islamic Commercial Banks On Economic Growth Yunaz, Nabila Aretha Putri; Rafsanjani, Haqiqi; Berkah, Dian
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8233

Abstract

Economic growth is a main indicator in assessing the development of a country, which is influenced by various factors, including financing distributed by Islamic banking. This research aimed to analyze the influence of working capital financing and consumptive financing by Islamic commercial banks on economic growth in Indonesia. The method used a quantitative approach with the Vector Error Correction Model (VECM) model to analyze the short-term and long-term relationship between the variables of working capital financing, consumptive financing, and economic growth. The data used monthly time series data from the official reports of the Financial Services Authority and the Indonesian Central Statistics Agency for the 2014–2023 period which is processed using Eviews 13. The results showed that consumptive financing had a significant influence on economic growth in the short term. However, the impact is not long-lasting and tends to subside in the long term. In contrast, working capital financing has no direct influence on economic growth in the short term, but in the long term it showed that a stronger linkage to economic growth through increased productivity and investment. This research showed that although consumptive financing can drive economic growth in the short term through increased consumption, the impact is less sustainable compared to working capital financing which contributes more to long-term economic growth. Therefore, the optimization of working capital financing in Islamic banking needed to be increased to support more stable and sustainable economic growth.
Increasing Consumer Purchasing Decisions: A Look At The Utilization Of Social Media Marketing And Servicescape At Ming Kopi Rezeki, Sri; Nainggolan, Elisabeth; Leonardi, Nicholas
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8291

Abstract

This study aims to analyze the effect of social media marketing and servicescape on consumer purchasing decisions at Ming Kopi, Medan City. The method used is multiple linear regression analysis with data collection through questionnaires distributed to 130 respondents. The results showed that partially, social media marketing and servicescape have a significant effect on purchasing decisions. Simultaneously, these two variables also have a significant influence on consumer purchasing decisions at Ming Kopi. This research provides insight into the importance of social media utilization and coffee shop design in increasing consumer attractiveness and purchasing decisions
The Relationship Between Double Taxation Avoidance Agreement (P3B) And Digital Tax (Case Study Of Indonesia And Singapore) Zuchri, Afia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8299

Abstract

This study examines the relationship between Double Taxation Avoidance Agreements (DTAs) and digital taxation in the context of the rapidly growing digital economy in Indonesia and Singapore. With the increasing digital economic activity, companies such as Google, Amazon, Netflix operate in multiple countries without a significant physical presence, posing challenges to the traditional taxation system based on the nexus principle (OECD, 2015). DTAs, as the main instrument for avoiding double taxation, often rely on the concept of Permanent Establishment (PE), which is becoming less relevant in the context of digital transactions (Avi-Yonah, 2007). Through a qualitative approach, this study analyzes the provisions in DTAs relating to digital taxation, as well as the challenges faced by both countries in their implementation. This study also identifies obstacles that arise due to the incompatibility between DTA provisions and the characteristics of the digital economy, such as the ambiguity in the definition of royalties and technical services (Chen, 2022). In addition, this study explores the digital tax policies implemented in Indonesia, including VAT and Income Tax (PPh) on digital income, as well as the Digital Services Tax (DST) proposed by Singapore (Flegg & Sinclair, 2021). The results of the study indicate that without any revision to the clauses in the P3B, both countries will face difficulties in collecting taxes fairly and effectively on income generated from cross-border digital transactions. This study recommends the need for adaptation of the P3B to include provisions that are more relevant to the digital economy, as well as international collaboration in formulating tax policies that can address global tax challenges (Kraus & Morris, 2021). Thus, this study is expected to make a significant contribution to the international tax literature and provide insights for policymakers in dealing with tax issues in the ever-evolving digital era.
Transition Of Digital Product Purchase Preferences: A Study Of Switching Intention From Physical Stores To Digital Marketplace In Indonesia Nasuha, Siti; Ponirin, Ponirin; Syarifuddin, Umar; Lamusa, Faruq
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8384

Abstract

This study aims to examine the influence of push and pull factors on the switching intention in purchasing for digital products from physical stores to digital marketplaces, as well as to identify the moderating role of mooring factors in the relationship between push and pull factors and switching intention. A quantitative approach was employed, using purposive sampling and involving 179 respondents in Indonesia, analyzed through the PLS-SEM method. The results show that push factors, specifically consumer dissatisfaction, have a significant effect on switching intention. Additionally, pull factors, which include online service quality, perceived ease of use, and perceived of price, significantly influence the switching in purchasing intention. Mooring factors negatively moderate the relationship between pull factors and switching intention, thereby weakening consumers’ intention to switch despite attractive alternatives. However, mooring factors do not significantly moderate the relationship between push factors and switching intention. This study provides insights into consumer behavior dynamics in the channel transition from physical stores to digital marketplaces and offers strategies that businesses can implement to enhance the adoption of online digital product purchasing.
Implementation Of Coretax In Improving Taxpayer Compliance In The Tax Administration System At Cv Kirana Cahaya Sejahtera Waruwu, Temasona Putra; Zai, Kurniawan Sarototonafo; Bate'e, Maria Magdalena
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8392

Abstract

Tax is a mandatory contribution to the state owed by individuals or bodies that is mandatory based on the Law, without receiving direct compensation and is used for state needs for the greatest prosperity of the people. The purpose of this study is to find out how Coretax is implemented in improving Taxpayer Compliance in the Tax Administration System at CV Kirana Cahaya Sejahtera. The type of study used is quantitative research, namely the method. The purpose of this study is to test existing theories, both to prove their truth and to reject the theory. The data used in this study are primary data and secondary data. Primary data is data obtained directly from the source or can be called primary data. The data collection techniques used are observation, interviews and documentation. The data analysis techniques used are data collection, data presentation, data reduction and conclusion drawing. From the results of the study, it was obtained that the application of the CoreTax system in the tax administration of CV. Kirana Cahaya Sejahtera was built on a comprehensive legal basis, which reflects the government's commitment to modernizing the national taxation system. This legal framework not only provides legitimacy for the implementation of CoreTax, but also regulates technical and operational aspects that guarantee the effectiveness and security of the system. The main basis for the implementation of CoreTax is based on the Law on General Provisions and Tax Procedures (UU KUP) which has undergone several changes to accommodate the development of information technology in tax administration. The DJP Coretax system is a step forward in the digitalization of taxation at CV. Kirana Cahaya Sejahtera, but still faces various challenges that need to be addressed immediately. With improved infrastructure, taxpayer education, and service optimization, it is hoped that this system can provide maximum benefits for all parties.
The Effect of Boycott on Long-Term Stock Performance Hastanto, Gilang Rahmat; Chalid, Dony Abdul
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8402

Abstract

Previous studies regarding the impact of boycott have only been studied for a short-term period. This study uses the calendar-time portfolio method to see how the impact of the boycott on the long-term stock performance of companies whose products are the targets of the boycott. We collected stock prices data from affected company for one year after MUI released Fatwa number 83 of 2023 concerning the Law on Support for the Palestinian Struggle. The data processed with calendar-time portfolio method to find abnormal return. The result shows that the boycott on products that suspected of being affiliated with Israel resulted in a negative daily abnormal return of -0.26% and was statistically significant. Based on literature review, there is no previous study that addressed boycott as a long-term event that affecting stock prices. The originality of this study is to consider long-term effect of boycott on stock prices.
Testing and Validating an Ideal Work Practice Model for Distance Learning Taxation Students: An Industry Collaboration Approach Nurhayati, Syafiqoh; Juniadi, Dedy; Arif, Erman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8407

Abstract

This research aims to test and validate the ideal work practice model for Universitas Terbuka Taxation students through collaboration with industry partners. The research method used a mixed approach, involving 100 students and 20 industry partners. Data was collected through pre-test and post-test competency, partner questionnaires, and student reflective reports. The results of the statistical test showed a significant increase in student competence, with the average pre-test score of 64.2 and the post-test increased to 83.7 (p < 0.01). Qualitative analysis from 20 industry partners indicates a satisfaction rate of 92% with student job readiness. In addition, 87% of students feel that the work practice model provides real and relevant experience. These results demonstrate the effectiveness of the model in improving the career readiness and quality of vocational graduates in a distance learning environment. This model is recommended to be widely applied with adjustment of local context and industry needs

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