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Contact Name
Karona Cahya Suseno
Contact Email
karona.cs@unived.ac.id
Phone
+6281373154399
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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 1,559 Documents
Proposed Improvement of Work-Center Capacity in Aerospace Industry: A Case Study of AMC’s Aircraft Ramp-Up Mutiara Khofifah; Gatot Yudoko
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.v13i4.8506

Abstract

An aerospace manufacturing company faced significant capacity overload challenges while ramping up narrow-body aircraft aerostructure production from 6 to 10 units per month. This study utilized a Capacity Requirements Planning (CRP) framework and mixed methods, combining qualitative analysis through Current Reality Tree (CRT) and Focus Group Discussions (FGDs), with quantitative analysis of capacity utilization. The findings reveal critical bottlenecks in work centers such as “Work Center A” and “Work Center B,” which initially operated above optimal load (165% and 119%, respectively). After implementing solutions such as workload redistribution, predictive spare part planning, and integrated scheduling, simulations showed utilization dropping to 73% and 65%, respectively. This paper recommends adopting predictive planning systems and cross-functional collaboration for sustainable production efficiency.
The Influence Of Product, Service Quality And Location On Purchasing Decisions For Wardah Products At Batara Pontianak Cosmetic Shop Muhammad Reinaldi; Haji Helaman 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.v14i1.8512

Abstract

This study aims to analyze the effect of product, service quality, and location on purchasing decisions for Wardah products at Batara Pontianak Cosmetic Shop. The background of this research is based on the high competition in the cosmetics business in Pontianak City and Kubu Raya Regency, as well as the importance of product, service, and location factors in influencing consumer decisions. This research uses a quantitative approach with associative methods. Primary data was obtained through a questionnaire distributed to 100 respondents who were consumers of Batara Cosmetic Shop. The data analysis technique uses multiple linear regression analysis with the help of SPSS software. The results showed that simultaneously the variables of product, service quality, and location had a significant effect on purchasing decisions. Partially, the product and location variables have a significant influence on purchasing decisions, while service quality has no significant effect. The coefficient of determination of 76.3% indicates that the independent variables in this study are able to explain the dependent variable strongly. These findings provide implications for store managers to continue to increase product availability and maintain a strategic location in order to increase consumer purchasing power.
The Influence Of Online Attendance On The Work Discipline Of Civil Servants In The Communication And Informatics Office (DISKOMINFO) Of The Northern Nias District North Sumatra Province Azpriman Putra; Fatolosa Hulu
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.v13i4.8532

Abstract

This study aims to examine the effect of the implementation of online attendance on the work discipline of civil servants (PNS) at the Communication and Informatics Office (DISKOMINFO) of North Nias Regency, North Sumatra Province. Work discipline is one of the important aspects in assessing the quality of civil servant performance, which is directly related to the effectiveness of public services provided to the community. Along with technological developments, the manual attendance system previously used has now been replaced with a digital or online-based attendance system, such as the SIMPEG application implemented at DISKOMINFO. This research uses a quantitative method with a survey approach, where data is collected through questionnaires distributed to DISKOMINFO employees. The independent variable studied in this research is the application of online attendance, while the dependent variable is employee work discipline. The data analysis technique used is statistical analysis to test the relationship between the two variables. The results showed that the implementation of online attendance has a significant positive effect on employee work discipline, with a t value of 4.524 (greater than t table 1.746) and a significance level of 0.000 (less than 0.05). In addition, regression analysis shows that the implementation of online attendance contributes 52% to improving employee work discipline. This research is expected to contribute to the development of a more efficient and effective attendance system in improving employee work discipline in the government. The application of online attendance has a positive and significant effect on the work discipline of civil servants.
Evaluation Of Social Compliance Training Program Using The Kirkpatrick Model In The Medical Device Company (A Case Study At Pt Xyz) Andrie Mallisa
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.v14i1.8548

Abstract

In the medical device industry, compliance with social standards has become increasingly critical. To address these challenges, PT XYZ Indonesia has initiated a Social Compliance Training. This study evaluates the effectiveness of Social Compliance Training conducted at PT XYZ Indonesia using the first three levels of the Kirkpatrick Model: Reaction, Learning, and Behavior. The study used a mixed-method approach involving questionnaires (Level 1), pre- and post-training assessments (Level 2), and interviews and behavioral observations (Level 3). For the level 1 (reaction), findings show that participants react positively to the social compliance training with an average rating of more than 4,5 out of 5. To evaluate the effectiveness of a training program at Level 2 (learning), statistical analysis was conducted using a paired sample t-test. Based on the results of the paired sample t-test, the training program was effective in improving knowledge or skills related to the training content. For level 3 (behavior), the researcher conducted an interview and observation with the head of the department or division. All of the department heads and division heads consider that employees who have attended the training have a better understanding of social compliance and implement it compared to people who have not attended the training.
Proposed Strategy for Reducing Expired Consumables Using Kepner-Tregoe Approach and Analytical Hierarchy Process Enggar Abimantrana Prabaswara; Gatot Yudoko
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.v14i1.8580

Abstract

As an aerospace company in Indonesia, AE Company has a goal expand its capabilities and collaboration for various aerospace manufacturing projects. However, AE Company could not fully utilize its production capacity due to occasional production delays and large quantity of consumables procured. This condition affects AE Company’s capability to fully utilize limited shelf-life consumables, leading to financial loss of more than US$200,000 worth of consumables due to the expiration. The objectives of this study are to propose an improvement strategy to reduce expired consumables at AE Company, focusing on the limited shelf-life consumables which has maximum shelf-life of twelve months by using Kepner-Tregoe approach and Analytical Hierarchy Process (AHP). Root Cause and alternative solution is obtained using Kepner-Tregoe approach, while the preferred alternative solution is chosen using Analytical Hierarchy Process (AHP). From the Analytical Hierarchy Process (AHP), it is decided that “Optimization of Procurement Cycle and Quantity” is chosen as the alternative solution to reduce expired consumables at AE Company.
Evaluation Of Tax Management On Income Tax In The Era Of Digital Transformation Of The Directorate General Of Taxes (Case Study At PT Xyz) Anthony Pratama; Siti Nuryanah
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.v14i1.8581

Abstract

Fulfillment of income tax obligations in Indonesia has continued to develop since 2015 until now. This began with the tax authorities' efforts to transform services into digital-based ones with the aim of improving the quality of services and supervision of taxpayer compliance. The DJP application was originally desktop client-based, then developed into a website-based e-Bupot PPh 23/26, then updated to e-Bupot Unification according to PER-24/PJ/2021, and the latest one currently uses Coretax as of January 1, 2025 according to PMK 81/2024. Digital transformation in the taxation system is expected to provide various benefits, such as increasing the tax ratio, reducing tax avoidance and evasion, and encouraging taxpayer compliance. The evaluation was carried out to determine the effectiveness of the company's digital supporting system and the influence of the DJP digital application on the fulfillment of the company's income tax obligations and management during 2021 to 2023. The evaluation process is linked to the potential compliance costs borne by PT XYZ when carrying out its tax management from the planning, organizing, implementing and controlling stages. Through a qualitative method with a case study approach, this study uses triangulation by examining documents related to PT XYZ's Income Tax and analyzing interviews with sources related to PT XYZ's income tax management. The results of this study indicate that PT XYZ has implemented tax management for the implementation of its obligations and rights related to income tax properly. However, PT XYZ can improve the efficiency and effectiveness of its tax management by creating written Standard Operating Procedures and implementing recommendations in order to minimize requests for changes to the contents of withholding evidence and overcome invalid withholding evidence. This study provides a practical contribution to companies in good withholding tax management so that companies can grow faster and more sustainably.
Interactive Control Systems Using the Attention-Based View: A Case Study at PT ABC Mohamad Rifki Setyanto; Nureni Wijayati
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.v14i1.8593

Abstract

This study explores the implementation of interactive control systems (ICS) with an attention-based view (ABV) in managing strategic uncertainties resulting from the introduction of safeguard duties (BMTP) on imported carpet and textile floor coverings in Indonesia. With the global market dynamics and the challenges posed by regulatory changes, companies such as PT ABC have to adapt their business strategies to remain competitive. The research assesses how management focuses its attention on critical issues in this volatile environment, particularly regarding BMTP. Using a case study approach, the research analyzes how management interacts, allocates attention, and utilizes strategic information to make informed decisions. The findings emphasize the importance of interactive control systems in fostering creativity, accelerating strategic discussions, and enhancing organizational responsiveness to external uncertainties.
Determinants Of Saving Interest In Islamic Banks: The Role Of Religiosity, Accessibility, And Income In Sumberagung Village Kerishna Mukti Wibowo; Nihayatu Aslamatis Solekah
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.v14i1.8616

Abstract

This study aims to determine the influence of religiosity, accessibility, and income level on the saving interest in Islamic banks among the community of Sumberagung Village, Gandusari District, Blitar Regency. This research uses a quantitative method with 98 respondents from the village as the research subjects. The sampling technique used was purposive sampling. Data analysis was conducted using multiple linear regression analysis with the help of IBM SPSS Statistics version 26 software. The variables studied were religiosity (X1), accessibility (X2), income level (X3), and the saving interest in Islamic banks among the village community (Y). The results showed that religiosity, accessibility, and income level significantly influence the saving interest of the village community in Islamic banks. The finding of this study indicates that the accessibility variable has a greater value compared to religiosity and income level, which means that accessibility has a more dominant influence on the saving interest of the village community in Islamic banks. The implication of this result is the importance of improving the accessibility of the community to Islamic banking services, both in terms of location, infrastructure, and the availability of supporting information and technology.
How Servant Leadership Handles Turnover In Government Internal Audit Body: The Role Of Job Embeddedness And Job Satisfaction Mohamad Eran Zhahranshah; Fanny Martdianty
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.v14i1.8618

Abstract

This study explored the influence of servant leadership on turnover intention among internal auditors in the Indonesian government. Employee turnover in the public sector poses a serious threat to organizations, including a prominent government internal audit institution which is responsible for internal audit and governance oversight in the government of The Republic of Indonesia. This study used a cross-sectional method with purposive non-probability sampling. Questionnaires were distributed to 265 respondents. Data analysis employed CB-SEM revealed that job embeddedness plays a crucial role in strengthening the effect of servant leadership on turnover intention. In contrast, job satisfaction showed no significant impact on turnover intention. These findings provide important empirical insights for the government internal audit institution in developing human resource management strategies, particularly in enhancing employee retention to minimize turnover risks that could lead to substantial organizational costs.
Influence Of Altruism, Biospheric, Egoistic, And Product Quality Values On Energy-Efficient Home Appliances Purchase Intention Among Millennials And Gen Z Bertha Rastika
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.v14i1.8622

Abstract

This study examines how personal values—altruistic, biospheric, egoistic—and perceptions of product quality influence the intention to purchase energy-efficient home appliances (eeha).survey data were collected from 221 prospective indonesian consumers and analyzed using structural equation modeling (sem). Findings: by incorporating egoistic values focused on self-benefit into the existing framework of personal values, this research offers a broader view of the motivations behind environmentally conscious purchasing. It reveals how both self-centered and pro-social values contribute to consumers’ interest in eeha. Originality/value: building on the value-based model proposed by bhardwaj et al. (2023), this study introduces egoistic values as an additional dimension. While past studies often overlook self-enhancing motives, this research addresses that gap and focuses specifically on the growing importance of eeha in sustainable living. Practical implications: findings suggest that social influence is a key driver of eeha purchase intention, highlighting the effectiveness of campaigns involving influencers and eco-communities. Perceived behavioral control also plays a crucial role, emphasizing the need to improve access, affordability, and consumer knowledge. Marketing should emphasize environmental benefits and product performance, as these factors significantly impact positive attitudes, while egoistic appeals are less effective.