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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 1,559 Documents
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The Influence Of Financial Literacy, Financial Technology (Fintech) And Social Environment On Financial Behavior Of Students Of The Faculty Of Economics, Class 2022-2023 Nurul Aidiatul Fitri; Sulkiah Sulkiah
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.v13i4.8341

Abstract

This research aims to examine the influence of financial literacy, financial technology (FinTech), and the social environment on the financial behavior of students at the Faculty of Economics, Gunung Rinjani University, class of 2022-2023. With the increasing relevance of financial behavior due to technological advancements and rising living costs, this study explores how students manage their finances, considering the impact of financial literacy, FinTech adoption, and social influences. The study employed a quantitative approach, using questionnaires distributed to 66 students. Data analysis was conducted using SmartPLS. The findings reveal that both financial literacy and the adoption of FinTech positively and significantly influence students' financial behavior. In contrast, the social environment did not exhibit a significant effect on financial behavior. These results suggest that improving financial literacy and encouraging the responsible use of FinTech could enhance students' financial decision-making and overall financial well-being. This study highlights the importance of educating students on financial management skills and the potential role of technology in fostering better financial behavior.
Environmental Uncertainty, Capital Intensity, And Tax Avoidance With Managerial Ability As A Moderator Riska Gustivani; Estralita Trisnawati; Verawati Verawati
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.v13i4.8351

Abstract

This research aims to examine the influence of environmental uncertainty and capital intensity on tax avoidance practices and analyze the role of managerial ability as a moderating variable in this relationship. The research was conducted on 24 property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) during 2019–2023. The method used is quantitative, with panel data regression analysis and moderate regression analysis (MRA). The research results show that environmental uncertainty and capital intensity do not significantly affect tax avoidance. On the other hand, managerial ability has a positive and significant effect, which indicates that the higher the organizational ability, the higher the level of company tax compliance. However, managerial ability is not proven to moderate the relationship between environmental uncertainty and capital intensity on tax avoidance. These findings emphasize the importance of management's direct role in shaping corporate tax policy and the need to strengthen managerial capacity to improve fiscal compliance amidst the dynamics of a complex business environment.
Optimizing The Number Of Mechanic Crews And Heavy Equipment Replacement Rule Options To Reduce Heavy Equipment Unplanned Downtime, Enhance Heavy Equipment On Running, And Maximize Profit At PT. XYZ’s Construction Project Ami Ami; Manahan Siallagan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.8352

Abstract

This research aims to reduce unplanned downtime, enhance the on-running time, and maximize profits from heavy equipment in PT. XYZ's construction projects through the application of Agent-Based Modeling (ABM). The study uses ABM to simulate the interaction between mechanical crews and heavy equipment units. It explores various optimization scenarios involving the number of crews and heavy equipment replacement rule options. Data was collected from field observations, and company internal reports, then implemented in AnyLogic software for simulation. The simulation results indicate that a combination of five mechanical crews and a heavy equipment replacement rule option after five preventive maintenance (PM) periods significantly reduces unplanned downtime by 6.13%, increases on-running time to 89.32%, and maximizes profit to Rp. 11,052.04 million. Model validation via a two-sample t-test shows no significant difference between real and simulated data (P-value = 0.3908). This research introduces an integrated ABM approach that combines equipment availability, maintenance crew availability, and profit optimization, bridging gaps left by prior studies that analyzed these factors separately. The findings provide practical insights into optimizing heavy equipment management, emphasizing the importance of proactive maintenance strategies and efficient resource allocation to reduce operational costs and improve sustainability in large-scale construction projects.
Evaluation Of Cold Chain Awareness And Technology Adoption In Cold Chain Operations: A Descriptive Analysis Imam Jaelani; Budi Harsanto; Yudi Azis; Diana Sari
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.v13i4.8360

Abstract

The cold chain is a critical logistics system for maintaining the quality of temperature-sensitive products such as food, pharmaceuticals, and vaccines. This study aims to evaluate industry players’ awareness of the importance of cold chain and the level of technology adoption in cold chain operations. A quantitative survey method was used, distributing questionnaires to 150 respondents involved in the cold product supply chain across various sectors. The findings indicate that while 85% of respondents understand the importance of cold chain, only 60% have adopted modern technologies such as digital temperature sensors, IoT, and real-time tracking systems. The main barriers to adoption are investment costs and lack of technical training. This study highlights the importance of awareness programs, training, and incentives to encourage businesses to enhance the efficiency and reliability of the cold chain system in Indonesia. The implications of this research are expected to support the development of policies and strategies for wider implementation of technology in refrigerated logistics systems.
The Effect of Public Service Quality on Public Satisfaction with Administrative Services at the Palupi Village Head Office Andi Muh. Ridho; Ponirin Ponirin; Umar Syarifudin; Sriwanti Sriwanti
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.v13i4.8364

Abstract

This study analyzes the effect of public service quality on community satisfaction at the Palupi Village Head Office. The study used a quantitative approach with 90 respondents selected through purposive sampling method. The main instrument is a questionnaire that includes five dimensions of service quality: Tangibles, Responsiveness, Reliability, Assurance, and Empathy. Data analysis was carried out by multiple linear regression. The results showed that all dimensions of service quality have a significant influence on community satisfaction, with the contribution of independent variables amounting to 94.6%. The Empathy variable has the greatest influence, followed by Reliability. This study recommends increasing the professionalism of the apparatus and innovation in administrative services to increase public trust in the government.
Work Resilience Based On Career Experience, Employee Wellbeing, And Organizational Support As An Implementation Of SDG’s No. 8: Decent Work And Economic Growth Rangga Mahesa; Sigit Hermawan; Vera Firdaus
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.v13i4.8371

Abstract

The electricity generation industry plays a vital role in supporting economic growth and ensuring a stable energy supply. PT PLN (Persero) PLTU Asam Asam is one of the coal-fired power plants contributing significantly to the national electricity grid. Given the operational challenges and the need for workforce resilience in this sector, this study aims to examine the influence of career experience, employee well-being, and organizational support on work resilience among employees at PLTU Asam Asam. This research adopts a quantitative approach using multiple linear regression analysis. Data were collected through questionnaires distributed to employees involved in operations, maintenance, and management. The findings indicate that career experience and employee well-being significantly impact work resilience, whereas organizational support has a weaker but still significant influence. The study highlights that employees with extensive career experience and high well-being levels tend to have better work resilience. Moreover, strong organizational support contributes to employees' ability to adapt and overcome workplace challenges. The study provides insights into human resource management practices in the energy sector, emphasizing the importance of career development programs, employee well-being initiatives, and organizational support systems in enhancing workforce resilience.
Literature Review Of The Role Of Strategic Management Accounting Through Mitigation Measures Against Ransomware Attacks Yuni Astuti; Daniel Nugroho; Yanuar Ramadhan
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.v13i4.8377

Abstract

The massive wave of digital transformation has increased organizational exposure to cybersecurity threats, particularly ransomware, which poses significant financial impacts. Ransomware is no longer merely a technical issue but a strategic challenge requiring a multidisciplinary mitigation approach. This study aims to examine the role of strategic management accounting in supporting mitigation efforts against ransomware attacks through a systematic literature review (SLR). The method applied is an SLR of 20 Sinta-indexed journals (levels 1–4) published between 2020 and 2024. The study was conducted from January to March 2025. The analysis reveals that strategic management accounting contributes through the integration of monitoring technologies, the development of risk governance frameworks, strengthening of organizational security culture, and optimization of security systems. Strategic management accounting also supports data-driven decision-making regarding resource allocation and security investment evaluation. This study suggests the need for synergy between accounting and information technology professionals to enhance organizational resilience. The findings offer both theoretical and practical contributions for developing more integrated and adaptive cybersecurity strategies in the face of evolving ransomware threats.
Entering The ESG Era And Carbon Business Opportunities: A Literature Review Of The Role Of Strategic Management Accounting In The Sustainability Transition In Indonesia Fredy Rizaldi; Fabryan Suhandi; Yanuar Ramadhan
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.v13i4.8378

Abstract

The transformation towards a low-carbon economy encourages companies to align their business strategies with sustainability principles, including ESG integration and participation in carbon trading. This study aims to explore the role of strategic management accounting (SMA) in supporting the sustainability transition, particularly through the integration of emissions reporting, ESG strategy, and utilization of carbon business opportunities in Indonesia. This study uses a systematic literature review approach by analyzing 20 journals and professional reports published in the period 2020–2024. The results of the study indicate that SMA has the potential to be an information system that can bridge reporting compliance, environmental performance evaluation, and carbon-based strategic decision making. This study offers an initial conceptual model that simultaneously connects SMA, ESG, and carbon trading and identifies gaps in the literature and reporting practices in Indonesia. These findings provide conceptual contributions to the development of sustainability research and serve as a strategic reference for companies in adopting an adaptive business approach to climate pressures and green regulations.
The Role Of Strategic Management Accounting On Digital Payment Laora Safira; Galuh Pratiwi; Yanuar Ramadhan
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.v13i4.8381

Abstract

The advancement of digital technology has transformed how people conduct financial transactions, shifting from cash-based to faster, more convenient digital payments. However, this shift also introduces new risks, including increased threats of financial crimes such as money laundering and terrorism financing. This study aims to explore the role of strategic management accounting in supporting digital payment systems, particularly in improving operational efficiency and transaction security. The research employs a qualitative descriptive approach based on secondary data from literature studies. Findings indicate that strategic management accounting plays a vital role in automating transaction processes, managing digital service costs, and detecting suspicious activities early. The integration of accounting information systems enables organizations to enhance efficiency and strengthen financial monitoring through real-time data. Therefore, strategic management accounting is a key component in maintaining the integrity of digital financial systems amid growing cybercrime threats.
The Role Of Institutional Ownership In Preventing Financial Distress In Technology Companies Sherly Margaretha; Kazia Laturette
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.8382

Abstract

This study aims to examine the effect of profitability ratios and market ratios on financial distress and identify the role of institutional ownership in this relationship in technology companies in Indonesia. This study applies a quantitative method with a sample of 39 technology companies officially recognized on the IDX during the period 2022–2024. The results show that Return on Assets (ROA) has a significant effect on financial distress, while Earnings Per Share (EPS) has a significant negative effect. In addition, institutional ownership was found to moderate the relationship between ROA and EPS on financial distress. These findings emphasize the importance of operational efficiency and institutional oversight in reducing financial risk amid the dynamics of the technology industry. This study presents findings that are relevant to decision makers and market participants in supporting risk management strategies and strengthening corporate financial structures.

Page 144 of 156 | Total Record : 1559

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