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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
Tax Amnesty Moderation: The Influence of Tax Knowledge and Sanctions on Taxpayer Compliance Anggreany, Elva; Trisnawati, Estralita
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.v13i4.8424

Abstract

This study aims to explore the impact of taxpayers' understanding of tax regulations and the influence of fiscal penalties on the likelihood of compliance among individual taxpayers, with tax amnesty serving as a moderating variable at KPP Pratama Batam Selatan. The research focuses on a sample drawn from individual taxpayers (WPOP). registered at the South Batam Tax Office in 2023. The data harnessed in this research are derived from primary sources, meticulously procured via the dissemination of structured questionnaires to designated participants. The analysis was conducted using the SEM-PLS technique, implemented via SmartPLS version 3.0. The results confirm that both tax literacy and fiscal sanctions have a meaningful and statistically significant effect on the compliance behavior of individual taxpayers. Moreover, the study indicates that the implementation of tax amnesty plays a crucial role in enhancing the link between taxpayers' understanding of tax regulations and their adherence to tax obligations. Conversely, the results demonstrate that tax amnesty has no meaningful effect on how fiscal penalties impact taxpayers' compliance behavior.
Integrating Enterprise Risk Management And Business Strategy To Enhance Firm Performance: The Mediating Role Of Competitive Advantage In Indonesia’s Manufacturing Sector Handayani, Gabriela Arum; Ulpah, Maria
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.v13i4.8425

Abstract

This study investigates the impact of Enterprise Risk Management (ERM) and business strategy—specifically cost leadership—on firm performance, with a particular focus on the mediating role of competitive advantage. The research sample comprises 60 manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. ERM disclosures were measured using content analysis of annual reports, while financial and strategic data were collected from firm financial statements published on the IDX website and the Refinitiv Eikon. A panel regression method was employed to analyze the data using STATA software, testing both direct and indirect relationships among the variables. The empirical results indicate that ERM does not have a significant effect on firm performance, whether measured by Return on Assets (ROA) or Tobin’s Q, either directly or through competitive advantage. In contrast, the cost leadership strategy shows a significant positive influence on financial performance. Furthermore, competitive advantage is found to partially mediate the relationship between cost leadership and firm performance.
The Implementation Of A Fraud Risk Assessment In The Disbursement Of Government Assistance At The ABC Government Institution Shobirin, Rizal; Julian, Lufti
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.v13i4.8427

Abstract

The potential for fraud in distributing government assistance, particularly operational assistance, remains relatively high. The ABC Government Institution is one of the institutions responsible for distributing such assistance. Therefore, concrete efforts are needed to prevent fraud in the distribution process. This study aims to apply a Fraud Risk Assessment (FRA) to identify potential fraud risk scenarios that may occur in the distribution of government assistance by the ABC Government Institution. A qualitative research approach with a case study method was used in this study. Based on the FRA results, seven fraud risk scenarios were identified that the organization needs to address. These include two scenarios classified as very high risk, one as medium risk, three as low risk, and one as very low risk, evaluated by the organization's risk appetite.
The Perceived Value Of Online Games On Digital Customer Experience Giharis, Nathan; Rufaidah, Popy
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.v13i4.8442

Abstract

The expansion of the online gaming industry in Indonesia is correlated with its user base, which reached 174.1 million in 2022 and is projected to grow to 192.1 million in 2025. Technological advances, especially mobile gaming in Industry 4.0, have brought significant changes. Digital transformation has become important to attract new customers and improve their experience. Research on perceived value in digital customer experiences in online games is scarce, indicating a research gap. Previous research shows that perceived value influences user experience. This study examines how emotional, social, functional, and quality values influence digital customer experiences in online games. Statistical analysis validates the significant impact, Consistent with prior studies, the impact of these values affects the digital customer experience. Critical to strategic decision making emphasizes the importance of understanding customer perceptions and experiences.
Analysis of Islamic Bank Marketing Strategies in Increasing Easy Wadiah Savings Products at BSI KCP Rungkut 1 Kurniawan, Mohammad Diki; Amin, Rukhul; 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.v13i4.8449

Abstract

This study aims to analyze marketing strategies in improving Easy Wadiah Savings products at Bank Syariah Indonesia (BSI) KCP Rungkut 1. This study uses a qualitative approach with a case study method, where data is obtained through direct interviews with the bank as well as related documentation and literature. The results of the study indicate that BSI KCP Rungkut 1 has implemented a marketing strategy based on a marketing mix (7P), which includes products, prices, places, promotions, processes, human resources, and physical evidence. Strategies such as direct reward programs, QRIS cashback promotions, customer education, and community approaches have proven effective in attracting customer interest, especially micro segments such as housewives, students, and MSMEs. The main obstacles faced are low sharia financial literacy and competition with conventional banks. Therefore, increasing community-based literacy and optimizing local digital marketing strategies are important recommendations to strengthen the competitiveness of Easy Wadiah Savings products. This study is expected to be a reference for sharia financial institutions in designing more effective and sustainable marketing strategies.
The Effectiveness Of Fear Of Missing Out (FOMO) Based Digital Marketing Strategy In Increasing The Attractiveness Of Enola Coffee Shop To Generation Z Ulhaq, Moh Dhiya; Ponirin, Ponirin; Syarifaddin, 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.v13i4.8460

Abstract

This study aims to evaluate the effectiveness of Fear of Missing Out (FOMO)-based digital marketing strategies in increasing the attractiveness of Enola Coffee Shop to Generation Z. With the increasing use of social media, FOMO-based marketing strategies are becoming increasingly relevant in building customer awareness and increasing visits to coffee shops. This research uses a qualitative approach with an in-depth interview method to several respondents who are customers of Coffee Shop Enola. The results showed that most customers were aware of the promotions carried out by Coffee Shop Enola through digital platforms such as Instagram and TikTok. The types of promotions that attract the most attention are limited-time discounts, exclusive events, and collaborations with other brands. In addition, customers' emotional responses to the FOMO strategy varied; some felt enthusiastic and compelled to visit the coffee shop immediately, while others preferred the convenience of the place compared to the urgency of the promotion. The study also found that FOMO strategies contribute to increasing word-of-mouth marketing, where customers actively share promotions with their friends. Although the FOMO strategy has proven to be effective in increasing the attractiveness of Coffee Shop Enola, there are still some aspects that need to be improved, such as exploration of promotions on TikTok, transparency of information regarding menu availability, and development of customer loyalty programs. Therefore, Coffee Shop Enola needs to develop a more adaptive and sustainable digital marketing strategy to increase customer loyalty in the long run. Thus, the FOMO strategy is not only an effective marketing tool, but also contributes to building emotional attachment between customers and brands.
Impact Of Marketing Mix And Service Quality On Patient Satisfaction Through Patient Loyalty Situmorang, Marolop Bungaran Tua; Cahyono, Dwi; Probowulan, Diyah
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.v13i4.8479

Abstract

This study investigates the effects of the marketing mix and service quality on patient satisfaction and loyalty at RSUD dr. Soebandi, a government run hospital in Kabupaten Jember. Utilizing a quantitative research design, the study involved a sample of 200 inpatient patients, selected through stratified random sampling to ensure representation across different care classes. Data were collected via surveys measuring perceptions of marketing mix elements (product, price, place, promotion, people, process, and physical evidence) and service quality (reliability, responsiveness, assurance, empathy, and tangibles). The findings reveal that both the marketing mix and service quality have a significant positive impact on patient satisfaction and loyalty, with patient loyalty acting as a mediator between these variables and satisfaction. The study highlights the importance of improving service quality and strategically applying the marketing mix to foster long-term patient loyalty, providing valuable insights for hospital management in a competitive healthcare environment.
Analysis of Factors Influencing Credit Insurance Claims at PT Asuransi Kredit Indonesia: A Logistic Regression Approach Akbar, Lolita; Wibowo, Buddi
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.v13i4.8513

Abstract

This study aims to analyze the factors influencing the occurrence of claims in credit insurance at PT Asuransi Kredit Indonesia (Askrindo) using a binary logistic regression approach. The analysis was conducted on 14,331 insurance policy records from the period 2021 to 2024, encompassing variables such as regional classification, insured value, premium, gender, age, credit type, insurance duration, and business source. The results reveal that region, debtor age, and credit type have a statistically significant effect on claim probability, with Region III and debtors aged above 55 exhibiting the highest likelihood of claim occurrence. In contrast, insured value and premium show no significant impact, indicating that the current underwriting process may not adequately reflect default risk. The logistic regression model successfully identified seven significant variables and passed all model fit and multicollinearity tests. These findings carry strategic implications for strengthening credit risk management, particularly in refining underwriting policies, improving debtor creditworthiness assessments, and ensuring financial sustainability amid increasing exposure to MSME guarantee programs.
Driving Green Creativity Through Leadership, Green HRM, and Employee Voice: A Study in Automotive Industry Kurniasari, Ratna; Satrya, Aryana
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.v13i4.8518

Abstract

This study aims to analyze the influence of green inclusive leadership (GIL) and green human resources management (GHRM) on green creativity (GC), with green voice behavior (GVB) as a mediating variable. The primary focus is to examine the extent to which GIL and GHRM can foster employees’ green creativity through GVB. This research employs a quantitative approach using a survey method distributed to employees in an automotive manufacturing company in Indonesia. The study was conducted on 389 employees of the one of automotive company market leader in Indonesia using a purposive sampling technique. Data processing and analysis are conducted using Covariance-Based Structural Equation Modelling (CB-SEM). The originality of this research lies in the integration of GIL and GHRM, variables that have not been extensively explored within the context of Indonesia’s automotive industry, with GVB as a mediator. The findings of this study indicate that GIL has a positive and significant effect on GC through the full mediation of GVB. GHRM has a direct positive and significant effect on GC, as well as an indirect effect through the mediation of GVB.
Analysis Of The Effect Of Customer Retention Strategy And Differentiation Strategy On Customer Lifetime Value And Customer Loyalty In SME Food In Jember Regency Juariyah, Siti; Santoso, Budi; Hermawan, Haris; Cahyono, Dwi
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.v13i4.8568

Abstract

This study aims to analyze the effect of customer retention strategies and differentiation strategies on Customer Lifetime Value (CLV) and customer loyalty in small and medium enterprises (SMEs) in the food sector in Jember Regency. The research approach used is a quantitative approach with a survey method of 100 customers of Ayam Gephok Pak Giek as the object of research. Data collection was carried out through a closed questionnaire, and data analysis was carried out using the Partial Least Square (PLS) method with the help of SmartPLS software. The results showed that customer retention strategy and differentiation strategy have a positive and significant effect on customer loyalty and CLV. The findings indicate that effective customer relationship management, through the provision of memorable customer experiences and unique product offerings, is critical in increasing long-term customer loyalty and value. The practical implications of this study suggest that culinary SMEs strengthen service strategies, product innovation, and loyalty programs to retain customers and increase competitiveness in a competitive market.