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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 1,660 Documents
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Financial Planning Is Influenced By Lifestyle, Financial Literacy And Accounting Mental (Case Study Of Accounting Students In Bengkulu City) Merita Tri Resky; Rini Indriani; Novita Sari
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.10102

Abstract

This study aims to determine the influence of lifestyle, financial literacy, and accounting mentality on the financial planning of accounting students in Bengkulu City. This study uses a quantitative approach with a survey method and primary data collected through an online questionnaire using Google Forms and barcode scans distributed directly and via the WhatsApp application. The population in this study were active undergraduate and graduate students in accounting study programs at various universities in Bengkulu City in the 2022/2024 academic year. The research sample consisted of 80 respondents determined by purposive sampling based on certain criteria, namely active undergraduate and graduate students in the 2022/2024 academic year, who had taken Accounting and Investment Management courses, and had income other than from their parents. The data analysis techniques used included descriptive statistical tests, data quality tests, classical assumption tests, multiple regression analysis, determination coefficients, and t-tests, with the help of SPSS version 27 for IoS software. The results of the study indicate that the variables of Lifestyle and Financial Literacy have no effect on Financial Planning, while Accounting Mentality has a positive effect on Financial Planning
The Effect Of Discipline, Stress, And Motivation On Employee Performance At The Housing, Settlement And Land Office Of Buleleng Regency Gautama, Anak Agung Ngurah Restu; Ardyana, Luh Winda
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.8899

Abstract

The quality of service at the Housing, Settlement Area, and Land Office of Buleleng Regency is highly dependent on the performance of existing employees. Therefore, efforts to improve employee performance should be a major concern. This study aims to determine the influence of discipline, stress, and motivation on employee performance. The research method used is quantitative research with a causal approach. The research sample used the purposive sampling method, so that a sample of 69 respondents was obtained. The results of the study show that discipline has a positive and significant effect on employee performance, stress has a negative and significant effect on employee performance, and motivation has a positive and significant effect on employee performance.
The Role of HRM Factors in Enhancing the Sustainability of Corporate Environmental Performance Mediated by Green Competencies Khasanah, Siti Fatimatul; Yanti, Pika Meri; Efendi, Ifan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.8905

Abstract

This study aims to empirically examine the influence of Green Employee Involvement and Green Training on Corporate Environmental Performance, with Green Competencies acting as a mediating variable. The research adopts a quantitative descriptive approach, with data collected through the distribution of questionnaires. Respondents consisted of non-medical human resources working in Hospitals located in the Lubuk Linggau City and Musi Rawas Regency areas. The analytical methods employed include descriptive analysis and Partial Least Squares (PLS).The findings of the study reveal that: (1) Green Employee Involvement does not have a significant effect on Green Competencies among employees in health facilities in Hospitals located in the Lubuk Linggau City and Musi Rawas Regency areas; (2) Green Training has a significant positive effect on Green Competencies; (3) Green Competencies significantly influence the Environmental Performance of health organizations; (4) Green Employee Involvement has a significant positive impact on Environmental Performance; (5) Green Training significantly enhances Environmental Performance; (6) Green Competencies do not mediate the relationship between Green Employee Involvement and Environmental Performance; and (7) Green Competencies significantly mediate the relationship between Green Training and Environmental Performance in Hospitals located in the Lubuk Linggau City and Musi Rawas Regency areas.
The Influence Of Key Audit Matters (Kams), Audit Committees, And Internal Control Systems On Audit Quality And Its Implications For Fraud Deterrence (Study Of Healthcare Companies Listed On The Indonesia Stock Exchange (Idx) 2019-2023) Gaol, Yohanes C. E. P. S. L.; Koerniawan, Koenta Adji
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9057

Abstract

Every listed company on the Indonesia Stock Exchange (IDX) is required to submit and publish periodic financial reports to the OJK and the public. The fact that financial reports include trustworthy data for decision-making makes them significant. The quality of information can be improved by improving audit quality. Several factors affect audit quality including key audit matters, audit committees, internal control systems, and fraud deterrence. The purpose of this research is to examine how audit quality in health firms is affected by significant audit topics, audit committees, internal control systems, and fraud deterrent within the 2019–2023 timeframe. In this study, a cross-sectional sample of 90 organizations was selected using purposive selection, using a quantitative approach. The SEM-PLS analysis is then used to process the data.
The Influence Of ESG Index Values On Company Performance In Asean Countries Siregar, Fauzan Mahmud; Chalid, Dony Abdul
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9163

Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) performance and corporate performance in 198 ASEAN companies, using financial metrics like Tobin's Q, Earnings Per Share (EPS), and the Altman Z-Score. While global research suggests ESG positively impacts corporate performance, the findings for ASEAN companies are mixed. The analysis concludes that ESG performance does not significantly influence overall company performance in the region. However, it finds that the environmental component of ESG reduces company risk. The reasons behind this anomaly are unclear, suggesting a need for further research to understand the dynamics between ESG practices and corporate performance in ASEAN. This research contributes to the growing knowledge on ESG and emphasizes the importance of region-specific studies to assess the broader relevance of global ESG trends.
Is Streamer Trust the Key to Impacting Purchase Intentions in Live Fashion Streaming? Restu, Neng
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9166

Abstract

Digital transformation has profoundly reshaped consumer shopping behaviors, making live streaming social commerce a prominent trend. Despite its rapid growth, we still have a limited understanding of how streamer characteristics influence purchase intention, particularly for fashion products. The combined roles of trust and viewing intention in this context are also not fully explored. This study uses the Stimulus-Organism-Response (SOR) framework to investigate how streamer interactivity and attractiveness affect purchase intention. It specifically examines whether trust mediates this relationship and if intention to watch moderates it. Data was collected from 158 users of live streaming fashion products through an online survey and analyzed using PLS-SEM. The results show that both streamer interactivity and attractiveness significantly impact trust and purchase intention. Trust fully mediates the effect of streamer characteristics on purchase intention. Additionally, intention to watch significantly moderates the relationship between interactivity and purchase intention. All hypothesized relationships were statistically significant (p<.05). The model also demonstrated strong predictive power, with an R2 of 0.702 for purchase intention and 0.56 for streamer trust. This research enriches marketing literature by highlighting the critical roles of interaction and trust in live streaming content for boosting purchase intention. It offers valuable insights for businesses, though the findings are limited to fashion products on specific social commerce platforms.
Carbon Tax : Potential For State Revenue And Potential For Carbon Emission Reduction In Indonesia Al Maliki, Muhamad Aburizal; Devano, Sony; Muhlisin, Arif
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9170

Abstract

This study aims to analyze the potential impact of carbon tax implementation on state revenue and carbon emission reduction in Indonesia. Using a mixed-methods approach that combines both qualitative and quantitative methods, data were collected through interviews and document analysis. The results indicate that implementing a carbon tax in Indonesia holds significant potential for increasing state revenue. By applying the calculation formula namely Revenue = Carbon Emissions × Tax Rate, the estimated state revenue would reach approximately IDR 123.86 trillion for the period of 2018–2022, assuming a carbon tax rate of IDR 30,000 per ton CO₂e is applied nationally. This finding suggests that carbon tax can function not only as an environmental control instrument but also as a strategic alternative source of state financing in the transition toward a green economy. Additionally, the carbon tax has the potential to reduce carbon emissions. Based on the OECD (2022) study, each €10/ton CO₂e increase results in a 1.5% decrease in emissions, implying an emission-price elasticity (dE/dP) of -0.15. If Indonesia implements a tax rate equivalent to €30/ton CO₂e, the theoretical emission reduction could reach 4.5%. This level of elasticity demonstrates that a carbon tax policy could serve as an effective instrument for gradual emission reduction, particularly when expanded to major sectors such as energy, transportation, and land-use change.
Environmental Performance, Institutional Ownership, And Debt Cost Determinants of Financial Distress Ifatunisa, Mutia; Purwidianti, Wida; Tubastuvi, Naelati; Fakhruddin, Iwan; Roslan, Nur Hafiza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9179

Abstract

This study aims to examine and analyze the effect of environmental performance, institutional ownership, and debt costs on financial distress in companies in the energy, raw materials, and industrial sectors listed on the Indonesia Stock Exchange. This study uses a quantitative approach with secondary data obtained from annual reports. The population of this study is companies in the energy, raw materials, and industrial sectors listed on the IDX from 2020 to 2024. With purposive sampling, there are 155 samples based on PROPER certificate ownership and institutional ownership structure. The analysis was conducted using logistic regression with SPSS 26. The control variables used were Total Asset Turnover (TATO), Firm Age, and Firm Size. The results show that debt costs, TATO, firm age, and firm size have a significant effect on financial distress. Meanwhile, environmental performance and institutional ownership do not have a significant effect on financial distress. This study emphasizes the importance of financing structure management, particularly debt costs, in maintaining corporate financial stability. Debt costs play a decisive role in increasing the risk of financial distress if not managed properly. This study reinforces the relevance of trade-off theory in the context of corporate financing in the energy, raw materials, and industrial sectors.
Analysis Of Marketing Strategies On The Sustainability Of Micro Enterprises In The Culinary Areas Of Bandung City With Digital Transformation As A Moderating Variable Nabiila, Tanya; Cupian, Cupian; Muizu, Wa Ode Zusnita
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9244

Abstract

Bandung City has long been recognized by tourists as a culinary paradise. In an effort to manage this potential, the Bandung City Government has established designated culinary zones to accommodate the growing number of micro-entrepreneurs in the food and beverage sector. However, micro-businesses operating in these culinary areas continue to face significant challenges, particularly in terms of business sustainability. Most entrepreneurs tend to adopt a reactive stance—relying heavily on tourist influxes—without developing well-structured strategies to grow and sustain their businesses independently. This study aims to examine the extent to which marketing strategies influence the sustainability of micro-enterprises, with digital transformation serving as a moderating variable. A quantitative research approach was employed, using path analysis with Partial Least Squares–Structural Equation Modeling (PLS-SEM). The research sample consisted of micro-entrepreneurs located in the Dipati Ukur, Japati, and Lengkong culinary areas. The analysis reveals that both marketing strategies and digital transformation have a positive and significant effect on business sustainability. Moreover, digital transformation was found to strengthen the influence of marketing strategies on the sustainability of micro-enterprises. These findings highlight the critical importance of integrating well-planned marketing strategies with digital technology adoption to foster sustainable micro-businesses amid an increasingly competitive environment.
Impact Analysis Of Partnership Between Small Retailers And The Sampoerna Retail Community Distribution Company In Sukoharjo Regency Kurniawan, Aditya Wahyu; Susilo, Agus
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9247

Abstract

This study aims to analyze the impact of a strategic partnership between small retailers (MSMEs) and the Sampoerna Retail Community (SRC) distribution company in Sukoharjo Regency. This partnership serves as a strategy for empowering MSMEs through coaching, mentoring, and digitalization of store operations. The study used a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation of three SRC partner grocery store owners. The results show that the partnership has a positive impact on store modernization, operational efficiency through the "AYO TOKO" digital application, increased sales, and consumer loyalty. However, this partnership also poses challenges such as demands for standard adjustments and dependence on the SRC distribution system. These findings reinforce the theory of strategic partnerships, where collaboration between entities can create mutual competitive advantages. This study recommends the importance of strengthening the adaptive capacity of small retailers and the need for two-way participation in the formulation of partnership policies to ensure sustainability and fairness in business relationships.

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