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Contact Name
Karona Cahya Suseno
Contact Email
karona.cs@unived.ac.id
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+6281373154399
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j.ekombisreview@gmail.com
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Jl. Meranti Raya No. 32. Sawah Lebar, Kota Bengkulu
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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 1,559 Documents
The Influence Of Entrepreneurial Characteristics And The Utilization Of Digital Media On The Success Of Culinary Msmes In Medan Deli District (With The Object Of Msmes Using Digital Media) Elisabeth Nainggolan; Sri Rezeki; Afrizal Afrizal; Padila Dwi Kusuma
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.v13i4.8390

Abstract

This study aims to analyze the influence of Entrepreneurial Characteristics and Digital Media Utilization on the Success of Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Medan Deli District. Culinary MSMEs play a significant role in the local economy, particularly in creating jobs and increasing community income. However, many culinary MSMEs in Medan Deli District face challenges in developing their businesses, such as a lack of confidence in taking risks and limited use of digital media to expand their markets. In this study, entrepreneurial characteristics such as leadership, risk-taking courage, and the ability to innovate are identified as key factors in business success, while the use of digital media is expected to increase market reach and operational efficiency of culinary businesses. This study uses multiple linear regression methods to analyze the relationship between these two independent variables and the success of culinary MSMEs. The results of this study are expected to provide insights and recommendations for culinary MSMEs in Medan Deli District to optimize their entrepreneurial potential and utilize digital technology to achieve greater success in their businesses.
The Utilizing Systematic Literature Review And Bibliometric: Study In Environment, Social And Governance For Corporate Finance Performance Muhammad Dandy Resafahlevi Nasution; Sulaeman Rahman Nidar; Erman Sumirat
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.v14i1.8391

Abstract

The goal of this study was to provide a comprehensive review of recent works published in highly regarded journals while using bibliometric analysis and mapping to examine academic literature pertaining to ESG. A combination of bibliometric and systematic literature review techniques were used in this study. A well-defined search string was used to retrieve data from the Scopus database, and 256 documents were analysed using bibliometric techniques. Biblioshiny was used for performance analysis, and VOSviewer was used for science mapping. Seventy chosen articles were subjected to a thorough review following additional refinement. Stakeholder, legitimacy, and signalling theories are the fundamental frameworks that connect ESG to financial performance, according to the study's findings. Because of their lower risk profile, socially conscious businesses typically have lower capital costs. By grouping research into four major clusters, such as "CSR/ESG determinants and firm performance" and "Investors' perception," the study also describes the knowledge structure”. This study provided a current synthesis of recent research in the field by analyzing the literature using both qualitative (systematic review) and quantitative (bibliometric) methods.
Service Quality and Customer Satisfaction as Determinants of Customer Loyalty (Study of Warung Bude88 Binjai Market) Irwan Dwi Julianto; Yasir Hudzaifah; Wulan Purnama 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.v13i4.8393

Abstract

The culinary industry is part of the rapidly growing Micro, Small and Medium Enterprises (MSMEs) and has a lot of competition. Warung Bude88 is one of the businesses trying to stay competitive. This study analyzes the effect of service quality and customer satisfaction on customer loyalty at Warung Bude88. The research was conducted using quantitative methods through questionnaires, interviews, and observations with 100 customers as samples. Data analysis includes validity, reliability, normality, linearity, multicollinearity, multiple linear regression, correlation coefficient (R), coefficient of determination (R²), simultaneous test (F), and partial test (t). The results showed that service quality and customer satisfaction have a major impact on customer loyalty, with an influence of 38.6%. Meanwhile, 61.4% of customer loyalty is influenced by other factors not discussed in this study.
Total Loss in State Losses: Is it Really Only Caused by Fictitious Elements, and Useless? Khusnul Khotimah Margawati; 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.v13i4.8401

Abstract

This research seeks to clarify how the total loss method is applied in calculating state financial losses. The study is grounded in the principle that such losses must be actual and definite. State financial losses are crucial because they serve as a material element in proving corruption offenses. While various methods exist to calculate these losses, there is no standardized approach, and they cannot be universally applied. One commonly used approach is the total loss method. This study employs a qualitative methodology with a single case study design focused on the PT Timah Tbk case. It draws on secondary sources, including court ruling No. 70/Pid.Sus-TPK/2024/PN.Jkt.Pst., as well as in-depth interviews supported by data triangulation. The findings show that in the PT Timah Tbk case, the financial losses to the state meet the criteria of being actual and definite. The use of the total loss method was justified not only due to fictitious or unusable work or activities, but also due to the involvement of illegal goods or activities in the case.
The Impact Of Transfer Pricing, Thin Capitalization, And Capital Intensity On Tax Evasion, With Sales Growth Serving As A Moderating Component. Food & Beverage Sector Companies Listed On The Indonesia Stock Exchange: Empirical Study (2019-2023) Chandra Surya Zebua; Regina Jansen Arsjah
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.v13i4.8426

Abstract

This study aims to analyze the effect of transfer pricing, thin capitalization, and capital intensity on tax avoidance, and to evaluate the role of sales growth as a moderating variable. The phenomenon of tax avoidance is a crucial issue in the context of economic globalization, especially in the increasingly complex and cross-jurisdictional corporate sector. This study uses a quantitative approach with secondary data obtained from the annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The analysis method used is panel data regression with the Fixed Effect Model (FEM) approach. The results of the study indicate that transfer pricing, thin capitalization, and capital intensity have a significant negative effect on the effective tax rate (ETR), which is an indicator of tax avoidance. In addition, the sales growth variable is proven to strengthen the influence of the three variables on tax avoidance, indicating that companies with high sales growth tend to be more aggressive in carrying out tax planning. These findings provide important implications for tax regulators to tighten supervision of transfer pricing practices and complex corporate capital structures, especially in companies experiencing rapid growth.
The Effect Of Digital Marketing And Relationship Marketing On Purchasing Decisions With Purchase Intention As A Mediating Variable Anggra Novriza; Yenni Maya Dora
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.v13i4.8446

Abstract

The rapid advancement of information technology in today’s digital era compels businesses to adapt swiftly to remain competitive in the marketplace. One of the most significantly affected aspects of this transformation is marketing, which is progressively shifting from traditional methods to digital platforms. Digital marketing has emerged as a core strategy for building consumer relationships and influencing purchasing decisions. This study aims to examine the influence of digital marketing and relationship marketing on consumer purchase decisions of Amanda Brownies, with purchase intention serving as a mediating variable. A quantitative approach was employed, utilizing primary data collected through questionnaires distributed to 100 Amanda Brownies consumers who had engaged with the brand via digital platforms. The findings reveal that digital marketing directly influences purchase intention by 34.3% and customer satisfaction by 32.3%. Relationship marketing has a stronger direct impact, influencing purchase intention by 60.7% and customer satisfaction by 21.7%. Furthermore, purchase intention directly contributes 43% to customer satisfaction. In terms of indirect effects, digital marketing influences purchase decisions by 14.8% through purchase intention, while relationship marketing has an indirect effect of 26.1% via the same mediating variable. These results provide valuable insights for business practitioners in designing more effective marketing strategies aimed at increasing consumer interest and converting that interest into purchasing decisions through digital engagement.
Designing a Learner-Centered Entrepreneurship Curriculum to Empower MSMEs in Cirebon through Institutional and Ecosystem Alignment Izzatunisaa Ainunhusna; Sonny Rustiadi
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.v14i1.8450

Abstract

This study aims to design a learner-centered curriculum that supports the empowerment of micro, small, and medium enterprises in Cirebon. It responds to the need for academic programs that connect more closely with real challenges faced by MSMEs in the region. Using a qualitative method, the research explores both external and internal conditions, including the ecosystem environment, institutional readiness, and stakeholder roles. Several analysis tools are used such as PESTLE, the Entrepreneurship Ecosystem Model, Service Quality Model, Value Proposition Canvas, and stakeholder mapping. The study also involves interviews with local MSMEs and the head of the Cirebon MSME department. From these insights, a flexible and collaborative curriculum framework is proposed. It puts students at the center of the learning process while ensuring direct involvement with MSMEs and community actors. The curriculum is designed to be practical, responsive, and aligned with national education standards, aiming to build strong collaboration between SBM ITB and the Cirebon ecosystem.
The Influence Of Service Quality, Facilities, And Trust On Patient Satisfaction At UPT Puskesmas Pal Three Pontianak Nuraini Widya Sari; Haji Helman Fachri
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.v14i1.8452

Abstract

This study aims to examine the influence of service quality, facilities, and trust on patient satisfaction at the Pal Tiga Community Health Center (Puskesmas) in Pontianak. The research is motivated by the essential role of primary healthcare services in ensuring public satisfaction with health services. A quantitative associative approach was used, with data collected through questionnaires distributed to 100 selected respondents. Data were analyzed using multiple linear regression with the assistance of SPSS version 22. The results indicate that service quality, facilities, and trust simultaneously have a significant effect on patient satisfaction. However, partially, only the trust variable has a significant influence on patient satisfaction, while service quality and facilities do not show significant individual effects. The coefficient of determination (R²) is 0.897, indicating that 89.7% of the variation in patient satisfaction can be explained by these three independent variables. These findings emphasize that building patient trust is key to enhancing healthcare service satisfaction.
Analysis Of The Effect Of Population Density, GRDP, Unemployment Rate, Government Expenditure, Minimum Wage, And The Proportion Of The Agricultural Sector’s GRDP On Poverty Level In West Java For The Period 2016-2021 Dwi Rahayu Novianti; Yuni Prihadi Utomo
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.v13i4.8477

Abstract

This study aims to examine the effects of population density, Gross Regional Domestic Product (GRDP), the open unemployment rate, government expenditure, the regional minimum wage (RMW), and the proportion of the agricultural sector in GRDP on the poverty rate in West Java Province. The study employs panel data regression analysis, combining time series data from 2016 to 2021 and cross-sectional data from 27 regencies and cities in West Java. The estimation results indicate that the Fixed Effect Model (FEM) is the most appropriate model. The findings reveal that all variables in the model have a statistically significant impact on the poverty rate. Population density and the open unemployment rate have positive effects, indicating that increases in these variables are associated with higher poverty levels. In contrast, GRDP, government expenditure, and the proportion of the agricultural sector in GRDP have negative effects, suggesting that increases in these indicators contribute to poverty reduction. Although the regional minimum wage is theoretically expected to alleviate poverty, the results indicate a positive relationship between RMW and poverty. This may be attributed to its potential impact on the informal labor market or reduced employment opportunities. These findings provide important implications for poverty alleviation policies, particularly those that address demographic pressures, labor market dynamics, and the role of local economic sectors.
The Effect of Reward, Punishment, and Leadership Exemplary on Employee Performance with Organizational Culture as an Intervening Variable Miftahul Jannah; Nursaid Nursaid; Moh. Thamrin
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.v13i4.8478

Abstract

This study analyzes the performance of employees of SMK Muhammadiyah 7 (SMK MUTU) Gondanglegi, Malang Regency. The indicator of working hours attendance shows a decrease and has not yet reached optimal attendance. Meanwhile, the indicator of the level of employee attendance in participating in Morning Spiritual Gathering (MSG) activities and school activities also shows a decline. The contribution indicator in the successful activities of the New Student Admission (PPDB) is still very low. Overall, this data shows that employee performance at SMK MUTU needs to be further improved. This study aims to explore how reward, punishment, and leadership exemplary impact on organizational culture and employee performance. This study uses descriptive and verification methods to explore the relationship between reward, punishment, and leadership exemplary on organizational culture and employee performance. Data were collected through a questionnaire involving a sample of 108 employees selected through a saturated sample. Hypothesis testing using SEM-PLS analysis revealed a positive and significant effect of reward, punishment, and leadership example on organizational culture and employee performance. However, organizational culture has no effect on employee performance. Organizational culture does not mediate reward, punishment, and leadership exemplary to employee performance. These findings suggest that strengthening the reward system, implementing wise punishment, and strengthening the role of consistent leadership example are important strategies to improve employee performance.