cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 140   141   142   143   144 
The Effect Of Environmental Performance, Institutional Ownership Structure And Company Size On Company Value With ROE As An Intervening Variable In The Mining Sector Listed On The Indonesia Stock Exchange In 2021 Desi Safariani; Fuad Ramdhan Ryanto
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.v13i4.8158

Abstract

This study aims to examine the effect of Environmental Performance, institutional ownership structure, and Company Size on company value, with ROE as an intervening variable. Based on the established sample criteria, 72 companies were obtained as research objects. Analytical techniques used include classical assumption test, multiple linear regression analysis, coefficient of determination analysis (R2), as well as F test and t test, accompanied by path analysis. The results of the path analysis showed that the variables of institutional ownership structure and Company Size directly affect the value of the company without going through ROE as an intervening variable. Meanwhile, Equation 2 shows that the relationship of these three variables to the value of the company is strong. Through a simultaneous test (F-test) for Equation 1, it was found that taken together, the variables of Environmental Performance, institutional ownership structure, and Company Size had no effect on ROE. However, in the simultaneous test for Equation 2, these variables turned out to have a significant effect on the value of the company. The partial test results (t-test) for Equation 1 showed that individually, Environmental Performance, institutional ownership structure, and Company Size had no effect on ROE. Meanwhile, for Equation 2, Environmental Performance and institutional ownership structure also do not give a significant effect on the value of the company, while the size of the company proved to give a significant effect partially.
Analysis Of The Effect Of Time Management, Budget Management, And Employee Skill Through Quality Project As Mediation Variables To Improve Customer Satisfaction In Luxury Residential Interior Design Calvin Arandy Gunardi; Damelina Basauli Tambunan
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.v13i4.8205

Abstract

The purpose of this thesis is to determine the effect of time management, budget management, and employee skills on project quality and customer satisfaction in luxury residential interior design projects. This research was conducted on Arandy Mega Construction (AMC) customers with a population of 55 customers. The research design used quantitative research with a causal research type. Sampling used saturation sampling, which involved the entire population as a research sample. Data collection used questionnaires and data analysis was carried out using SEM PLS analysis. The results of the instrumental test show that each statement representing the research variables in the questionnaire is a valid and reliable statement. The results of the hypothesis test with SEM PLS explain that time management, budget management, and employee skills had a significant positive effect on project quality. The results of the study also showed that project quality had a partial mediation role on the effect of budget management on customer satisfaction, but had a full mediation role on the effect of time management and employee skills on customer satisfaction.
Case Study Of Rebates: Accounting And Taxation In Company A Sianne Elliani Rudiatin; Harti Budi Yanti
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.v13i4.8212

Abstract

This case study examines the accounting and tax treatment complexities of rebate schemes in Company A, revealing significant discrepancies between financial reporting and tax compliance. The research identifies three critical issues: (1) systematic under-accrual of rebate liabilities due to limited access to real-time sales data from retailers, resulting in revenue overstatement that contravenes PSAK 1's accrual principle and PSAK 72's variable consideration requirements; (2) problematic timing differences between accounting recognition and tax deductibility, creating potential tax risks; and (3) agency problems stemming from information asymmetry between the principal and distributors. The study contributes to institutional theory by analyzing rebate practices in Indonesia's unique regulatory environment, while practically recommending improved estimation methodologies and enhanced transparency to better align accounting and tax treatments. These findings offer novel insights into the challenges of implementing global accounting standards (IAS 37) in local contexts.
Building Customer Loyalty Through Relationship Marketing And Price At Motorcycle Washes In Palu City I Kadek Rio Ardayana; Maskuri Sutomo; Zakiyah Zahara; Farid Farid
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.v13i4.8229

Abstract

This study aims to determine the effect of Relationship Marketing and Price on customer loyalty at Motorbike washing in Palu City This quantitative research was conducted at the Sula motorbike washing company in Vatutela, Palu City. The research was conducted from October to December 2024.This study involved 60 respondents and used the Roscoe method. Purposive sampling is a sampling method in which research is conducted on a group of subjects who have specific characteristics. Data were collected through interviews and distributing questionnaires to participants. This study used multiple linear regression as a data analysis technique and used the SPSS program as an analytical tool. According to the results of multiple linear regression analysis conducted in this study, it can be concluded that relationship marketing and price variables have an influence on customer loyalty at Sula Motor Wash, Palu City, both partially and simultaneously. This shows that proper pricing and relationship marketing strategies help build and maintain customer loyalty.
The Influence Of Training And Competence On The Performance Of Civil Servants In The Department Of Women's Empowerment And Child Protection Of South Sumatera Province Muhammad Ridho Kurniawan; Zunaidah zunaidah; Wita Farla
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.v13i4.8232

Abstract

This study focuses on the low performance of civil servants at the Women's Empowerment and Child Protection Service of South Sumatra Province, which is caused by the lack of training and understanding in handling issues of violence against women and children. The purpose of this study was to analyze the effect of training and competence on the performance of civil servants at the service. The method used was a survey with multiple linear regression analysis, primary data collection through questionnaires to 40 employees during the period May 2024 to January 2025. The results of the study showed that training and competence had a positive and significant effect on employee performance. This study concludes that increasing employee training and competency development programs can have a positive impact on performance, and it is recommended that the PPPA Service of South Sumatra Province implement relevant and structured training.
The Impact Of Employment Status: Self-Employment And Wage-Employment On Mental Health Marwa Sari; Putu Geniki Lavinia Natih
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.v13i4.8235

Abstract

This study analyzes the impact of employment status on mental health by comparing self-employed and wage-employed individuals in Indonesia. Using longitudinal data from the Indonesia Family Life Survey (IFLS) waves 4 and 5, this study applies a fixed effects model to explore this relationship while accounting for various demographic and socioeconomic controls. The findings reveal that self-employed individuals have higher mental health scores, indicating poorer mental health compared to wage-employed individuals. However, this effect becomes insignificant after including control variables in the model. Job transition analysis indicates that individuals transitioning from self-employment to wage-employment tend to have higher mental health scores, while those remaining in wage employment exhibit a lower risk of mental health issues. Heterogeneity analysis reveals that self-employed women are more vulnerable to mental health issues compared to men, while individuals with disabilities demonstrate better mental health in self-employment than in wage employment.
Budget Planning Strategy, Revenue And Control Of Non-Revenue Water (NRW) On Financial Performance Through SOP (Standard Operating Procedure) As An Intervening Variable At Perumda Air Minum Tirta Raharja Bandung Hari Sundana; Supardi Supardi; Hadiah Fitriyah
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.v13i4.8239

Abstract

This study aims to analyze the influence of Budget Planning Strategy, Revenue, and Unbilled Water (ATR) Control on Financial Performance at Perumda Air Minum Tirta Raharja Bandung, with Standard Operating Procedure (SOP) as an intervening variable. The research is based on the importance of operational efficiency and corporate governance in regional water utility companies, particularly in facing financial and technical challenges related to budgeting, revenue optimization, and the control of non-revenue water (ATR). SOP plays a vital role as a system that standardizes operational procedures, ensuring that activities are performed efficiently and contribute to improved financial performance. This study uses a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis. The sample consists of 150 respondents, comprising operational and managerial employees at Perumda Air Minum Tirta Raharja, who are directly involved in budgeting, revenue management, ATR control, and SOP implementation. Data were collected through structured questionnaires using a 5-point Likert scale. The analysis was conducted using SmartPLS software to test the measurement model (outer model), structural model (inner model), and the mediating effect of SOP. The results show that Budget Planning Strategy, Revenue, and ATR Control have a positive and significant effect on SOP. Furthermore, SOP has a positive and significant effect on Financial Performance. In addition, SOP partially mediates the relationship between the three independent variables and Financial Performance. This indicates that better budgeting strategies, effective revenue management, and optimal ATR control, combined with well-implemented SOPs, contribute significantly to improved financial performance.
Root Cause Analysis Of Sustained Losses After Reputational Damage: A Case Study Of A Climate Change Company Annisa Nurul Azizah; Santi Novani
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.v13i4.8263

Abstract

The carbon credit market plays a crucial role in global goal of reaching "net-zero emissions" by 2050. However, such businesses within this market face serious challenges such as being vulnerable to credibility and financial issues. This study delves into the Kutub Selatan case, a prominent carbon credit project developer company that was suffered by reputational damage due to over-crediting allegations of the Kariba REDD+ project and received a lot of negative media sentiments. This reputational crisis led to a massive loss of revenue, client trust, and investor confidence, eventually manifesting as financial losses despite all recovery efforts. This research aims to determine the root cause of the company's financial losses, identify areas of revenue enhancement and cost efficiency, and explore the best scenario or strategy of attaining maximum profitability after a reputational damage. Using a System Dynamics approach, the study simulates various strategic alternatives, including differentiation, cost efficiency, and a combination of both, to compare their long-run financial performance in the long run. The finding suggests that differentiation is the optimal strategy in restoring profitability as it allows the company to rebuild market perception, enhance product value, and ultimately regain investor confidence.
Implementation Of Minister Of Finance Regulation Number 168 Of 2023 Regarding Individual Taxpayer Compliance As An Effort To Streamline State Revenue (Case Study: Pt. Indobismar In Surabaya) Pompong Budi Setiadi; Kurniawan Fiki; Sri Rahayu
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.v13i4.8276

Abstract

The government continues to innovate in tax policies to increase state revenue, one of which is PMK No. 168 of 2023, which regulates PPh 21 using an average effective tax rate. The objective of this study is to examine the execution of this policy at PT. Indobismar, evaluate its impact on state revenue, and examine its effect on individual taxpayer compliance. A quantitative approach was employed using a survey method through questionnaires distributed to 82 respondents selected using a saturated sampling technique. Data analysis was conducted using the SEM-PLS method to examine the relationships between latent variables and assess the effectiveness of policy implementation. The findings indicate that the implementation of PMK No. 168 of 2023 has been effective, positively impacting state revenue and improving individual taxpayer compliance in fulfilling their tax obligations. This policy plays a key role in establishing a more organized and predictable tax system, which in turn facilitates greater understanding and compliance with tax obligations among taxpayers. Additionally, the application of an average effective tax rate provides clarity and fairness in tax calculations, reducing ambiguity and increasing taxpayer confidence in the tax system. Overall, PMK No. 168 of 2023 is considered an important step toward a more transparent, efficient, and easily understandable tax regulation framework.
The Influence Of Customer Relationship Management Dimensions On Customer Loyalty At Bank Bengkulu (A Case Study at Bank Bengkulu Bintuhan Branch) Anggi Pratama Hakim; Ahmad Soleh; Silke Sachanovrissa
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.v13i4.8297

Abstract

Bank Bengkulu has shown a positive performance increase in 2023. Third-party funds collected increased by 1.60% to Rp7.06 trillion, while credit granted rose by 1.03% to Rp6.30 trillion. The bank's total assets grew by 4.19% to Rp9.04 trillion, and total liabilities increased by 4.49% to Rp7.80 trillion. Total equity also experienced an increase of 2.39% to Rp1.24 trillion. This study aims to analyze the influence of Customer Relationship Management (CRM) dimensions on Customer Loyalty at Bank Bengkulu Bintuhan Branch. This research employs a quantitative causal method. Data collection used a closed questionnaire distributed to a sample of 230 Bank Bengkulu Bintuhan customers. The data collection process utilized an online survey disseminated through social media, specifically WhatsApp. Data analysis was conducted using multiple regression analysis with IBM SPSS 26 software. The analysis results show that the variables Complaint Resolution, Customer Knowledge, and Customer Empowerment have a significant positive influence on Customer Loyalty, leading to the acceptance of these three hypotheses. However, Customer Orientation does not have a significant influence on Customer Loyalty, resulting in the rejection of the fourth hypothesis. In conclusion, it is recommended that Bank Bengkulu strengthen complaint handling, product education, and Customer Empowerment to enhance loyalty. Service innovations, including digital banking and loyalty programs, can also help maintain customer engagement.

Page 142 of 156 | Total Record : 1559

 140   141   142   143   144 

Filter by Year

2014 2026


Reset
Filter By Issues
All Issue Vol 14 No 1 (2026): Januari Vol 13 No 4 (2025): Oktober Vol 13 No 3 (2025): Juli Vol 13 No 2 (2025): April Vol 13 No 1 (2025): Januari Vol 12 No 4 (2024): Oktober Vol 12 No 3 (2024): Juli Vol 12 No 2 (2024): April Vol 12 No 1 (2024): Januari Vol 11 No 2 (2023) Vol 11 No 1 (2023) Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH Vol 10 No 2 (2022) Vol 10 No 1 (2022) Vol 9 No 2 (2021) Vol 9 No 1 (2021) Vol 8 No 2 (2020) Vol 8 No 1 (2020) Vol 7 No 2 (2019) Vol 7 No 1 (2019) Vol 7 No 1 (2019) Vol 6 No 2 (2018) Vol 6 No 1 (2018) Vol 5 No 2 (2017) Vol 5 No 1 (2017) Vol 4 No 2 (2016) Vol 4 No 1 (2016) Vol 4, No 1 (2016) Vol 3 No 2 (2015) Vol 3, No 2 (2015) Vol 3, No 1 (2015) Vol 3 No 1 (2015) Vol 2, No 2 (2014) Vol 2 No 2 (2014) Vol 2 No 1 (2014) Vol 2, No 1 (2014) More Issue