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Contact Name
Karona Cahya Suseno
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karona.cs@unived.ac.id
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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 Role Of Product Quality Implementation In The Success Of Operational Activities In Tenants Guarded By The Information Technology Business Incubator Maleo Techno Center Astrid Wahdini; Sulaeman Miru; Syamsuddin Syamsuddin; Kadek Agus Dwiwijaya
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.v14i1.8891

Abstract

The implementation of product quality is important in the success of operational activities in tenants fostered by the information technology business incubator. This study aims to analyze the implementation of product quality in the success of operational activities in tenants fostered by the Maleo Techno Center Information Technology Business Incubator. This study was conducted on tenants fostered by the Maleo Techno Center Information Technology Business Incubator by applying a qualitative descriptive method through interviews by assessing eight dimensions of quality according to David A. Garvin. The results of this study indicate that the eight dimensions of quality, namely the dimensions of performance, features, reliability, suitability, durability, service capability, aesthetics, perceived quality have been implemented effectively, but the performance dimension is the most dominant dimension and has a direct influence on operational success. The implementation of product quality in the incubation program not only helps tenant business development, but also creates a sustainable impact.
The Role Of Additional Employee Income In Moderating The Effect Of Work Discipline, Charismatic Leadership, And Non-Physical Work Environment On Work Productivity Rudi Hermantoni; Mulyadi Mulyadi; Ahmad Basri
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.v14i1.8893

Abstract

This study aims to examine the effect of work discipline, charismatic leadership, and non-physical work environment on work productivity, as well as the moderating role of additional employee income. The research population included 60 employees of the Regional Secretariat of Musi Rawas Regency with a saturated sampling technique. Data analysis was conducted using linear regression, t-test, and Moderated Regression Analysis (MRA). The results show that work discipline and charismatic leadership have a significant effect on productivity. The impact of both is more substantial when moderated by income incentives. Therefore, the importance of additional performance-based employee income. The non-physical work environment also had a positive impact but was not moderated by additional employee income. This indicates the dominance of intrinsic social and psychological factors. In addition, additional employee income can directly increase productivity through healthy competition between employees. The limitations of the study lie in the narrow scope of the institution and the limited number of respondents. The contribution of this study lies in the integration of behavioral, leadership, environmental, and additional employee income approaches in improving productivity. The novelty of the study appears in the analysis of the moderating role of additional employee income in the relationship between public sector organizational variables.
Digital Transformation And Internal Communication In Improving Employee Performance: A Moderation Analysis Of Human Resource Competencies Renika Gustian Fulialza; Dheo Rimbano; Sutanta Sutanta
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.v14i1.8904

Abstract

This study examines the effect of digital transformation and internal communication on employee performance, with human resource competence (HR) as a moderating variable at the Industry and Trade Office of Musi Rawas Regency. Using an explanatory quantitative approach, this study involved the entire ASN and non-ASN population of 53 employees through the saturated sample technique. Data collection instruments in the form of questionnaires were analyzed using SPSS, with regression and Moderated Regression Analysis (MRA) methods. The results showed that digital transformation and internal communication partially and simultaneously significantly affected employee performance. HR competence strengthens the relationship between the two independent variables of performance. The limitations of this study lie in the scope of a single organization and a limited sample size, so the results cannot be widely generalized. The findings provide a practical contribution to the public sector in designing technology and communication-based HR development strategies and enrich the literature on moderating variables' role in government organizations. This research is essential because of the integration of three key organizational elements, such as digital transformation, internal communication, and HR competencies, in one analysis model to improve employee performance.
Analysis Of The Effect Of Discounts, Cashback, And Free Shipping On Repurchase Intention Through Customer Satisfaction Among Shopee Consumers (A Case Study Of FEB UM Pontianak Students) Tiara Meilinda; Muhammad Ebuziyya Alif Ramadhan
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.v14i1.8923

Abstract

This study aims to examine the effect of Price Discounts, Cashback, and Free Shipping on Shopee consumers’ Repurchase Intention, with Customer Satisfaction as a mediating variable. As a leading e-commerce platform in Indonesia, Shopee implements various promotional strategies to retain customer loyalty, particularly through price discounts, cashback offers, and free shipping. The research employs an associative approach with a purposive sampling technique. A total of 100 respondents participated in the study, consisting of active students from the Faculty of Economics and Business, Universitas Muhammadiyah Pontianak, who had made at least two purchases on Shopee within the past year. Data analysis was conducted using Structural Equation Modeling (SEM) with SmartPLS 3.0 software. The results show that all variables in the model meet the criteria for validity and reliability. The direct hypothesis testing reveals that Price Discounts, Cashback, and Free Shipping have a positive and significant effect on Customer Satisfaction. However, only Cashback and Free Shipping directly influence Repurchase Intention significantly. Furthermore, Customer Satisfaction has a positive and significant effect on Repurchase Intention. Indirect effect testing also indicates that Price Discounts, Cashback, and Free Shipping, when mediated by Customer Satisfaction, exert a positive and significant influence on Repurchase Intention.
Application Of IFRS 5 And PSAK 58 On Non-Current Assets Held For Sale And Discontinued Operations: A Literature Review Ardiansyah Ardiansyah; Ecliza Novianti; Wiwik Pratiwi
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.v14i1.8927

Abstract

This study aims to provide an in-depth examination of the implementation of IFRS 5 and PSAK 58 concerning non-current assets held for sale and discontinued operations, using a systematic literature review approach. The research adopts a qualitative descriptive method with thematic analysis techniques applied to academic journals, accounting standards, and empirical findings. The grand theory employed is the Value Relevance Theory, which asserts that high-quality accounting information is reflected in the market value of firms, supported by the Positive Accounting Theory to understand managerial incentives behind accounting choices.The findings indicate that the implementation of these standards has the potential to enhance the relevance and transparency of financial reporting, particularly in providing focused disclosure on the company’s strategic decisions. Previous studies show that the value relevance of accounting information to stock prices improved following the adoption of IFRS 5/PSAK 58. Nevertheless, significant challenges remain, including fair value measurement issues, limited human resource competencies, and the risk of earnings management through asset misclassification.This study recommends stronger synergy between companies, regulators, auditors, and academic institutions to support the substantive implementation of IFRS 5/PSAK 58. When appropriately applied, these standards are expected to reinforce the integrity and efficiency of financial reporting in Indonesia and improve investor trust in financial disclosures. .
Implementation Of PSAK 202 In The Presentation And Disclosure Of PT Unilever Indonesia's Financial Statements For The 2020-2024 Financial Years: A Literature Review Sri Devi; Dicky Siddik Permana; Donni Afrianto; Wiwik Pratiwi
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.v14i1.8928

Abstract

Study This aiming For review theory and implementation Statement Standard Accountancy Finance (PSAK) 202 on supplies , as well as evaluate its application to the report finances of PT Unilever Indonesia Tbk during period 2020–2024. PSAK 202, which refers to the standard international IFRS, providing guidelines about classification , determination cost acquisition , method recording , measurement mark realization clean , decrease value , up to disclosure supply in report finance . With use approach quantitative and qualitative as well as based on theory accountancy positive and normative , research This highlight implementation weighted average method in recording cost acquisition inventory by PT Unilever Indonesia Tbk . The results of the analysis show that company has comply provisions of PSAK 202 in particular consistent , including in confession burden inventory , adjustment provision on supply obsolete , and presentation inventory at value realization clean . Proper implementation of PSAK 202 rated contribute to transparency , accuracy and credibility report finance company .
Analysis Of Sales Forecasting For Goods At UD LUKI In Nias Utara Wardin Nofanolo Laoli; Idarni Harefa
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.v14i1.8929

Abstract

This study aims paper is a valuable resource for decision-makers, researchers, and practitioners interested in enhancing sales forecasting capabilities through a blend of data-driven analysis and strategic innovation. Integrating advanced LSTM neural networks with expert qualitative insights significantly enhances UD LUKI’s sales forecasting accuracy. This hybrid approach not only captures complex trends and adapts to external market fluctuations but also supports better inventory management and strategic decision-making. Ultimately, continuous refinement and collaborative practices are essential for maintaining a competitive edge in the dynamic Nias Utara market.
Does Work Motivation Enhance Job Quality; An Analysis Of The Role Of Employee Experience And Skills Yulia Efrina; Herman Paleni; Dheo Rimbano
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.v14i1.8940

Abstract

This study examines the effect of work experience and skills on employee output quality, with work motivation as a moderating variable. The study was conducted at the Public Works and Spatial Planning Office of Lubuklinggau City using a quantitative approach and an associative design. All 67 employees were selected as respondents through a saturated sampling technique. Data were collected through questionnaires and analyzed using simple and multiple linear regression and moderation regression analysis (MRA) with the assistance of SPSS. The results indicate that work experience and skills positively and significantly influence output quality, both individually and simultaneously. Additionally, work motivation was found to strengthen the relationship between experience and skills with output quality, suggesting that motivated employees tend to produce higher performance. The limitations of this study include its narrow scope, confined to a single institution, and the limited number of predictor variables. The main contribution of this study is to emphasize the importance of competency development in a work environment that supports motivation. The novelty of this research lies in the use of motivation as a moderating variable in the context of local public sector organizations, which has been rarely studied.
The Influence Of Organizational Culture and Self-Efficacy On Work Motivation Of Teachers Of Civil Servants In SMP Negeri 16 Pontianak Suparmin Suparmin; Eru Ahmadia
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.v14i1.8942

Abstract

This study aims to examine the influence of organizational culture and self-efficacy on the work motivation of teachers of civil servants in SMP Negeri 16 Pontianak. This study uses an associative approach with saturated sampling techniques. The sample consisted of 38 teachers of civil servants in SMP Negeri 16 Pontianak. Data analysis was carried out using multiple linear regression analysis with SPSS software version 25. The tests carried out in this study include validity tests, reliability tests, normality tests, linearity tests, and multicollinearity tests. The hypothesis test was conducted using simultaneous test (F test) and Partial Test (t test). Based on the results of hypothesis tests, both simultaneously (F test) and partially (t test), it can be concluded that organizational culture and self-efficacy together have a positive and significant influence on motivation. Partially organizational culture has no significant effect on motivation while self-efficacy has a significant effect on motivation
The Influence Of Price And Product Quality On Customer Loyalty With Satisfaction As An Intervening Variable Among Telkomsel Card Users At Muhammadiyah University Of Pontianak Lyra Virna Sari; Muhammad Ebuziyya Alif Ramadhan; Sukardi Sukardi
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.v14i1.8951

Abstract

This study aims to investigate the influence of price and product quality on customer loyalty, with customer satisfaction serving as an intervening variable, among users of Telkomsel prepaid cards. The research adopts an associative approach, involving a total of 100 active students of Muhammadiyah University of Pontianak who use Telkomsel prepaid cards as respondents. The data analysis technique employed is Structural Equation Modeling (SEM), using the SmartPLS 3.0 software.The results of the direct hypothesis testing reveal that both price and product quality have a positive and significant effect on customer satisfaction. Additionally, both customer satisfaction and price have a positive and significant effect on customer loyalty. However, product quality does not have a direct positive and significant effect on customer loyalty. Furthermore, the indirect hypothesis testing indicates that both price and product quality significantly influence customer loyalty through customer satisfaction as a mediating variable.