cover
Contact Name
Karona Cahya Suseno
Contact Email
karona.cs@unived.ac.id
Phone
+6281373154399
Journal Mail Official
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 1,660 Documents
The Effect of CEO Tenure, CFO Education Level, Board Gender Diversity, and Other Comprehensive Income on Earnings Management Kurniawati, May Mulan; Abbas, Dirvi Surya; Hidayat, Imam
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.v14i2.9913

Abstract

This study aims to analyze the effect of CEO tenure, Chief Financial Officer (CFO) education level, board gender diversity, and other comprehensive income (OCI) on earnings management practices, considering high and low Corporate Governance Perception Index (CGPI) conditions. The research sample consisted of 210 public companies in Indonesia during the period 2020–2024. The analysis method used was panel data regression with a fixed effect model (FEM) approach based on the results of the Chow, Hausman, and Lagrange Multiplier tests. The results show that CEO tenure has a negative and significant effect on earnings management, CFO education level has a negative but not significant effect, board gender diversity has a negative and significant effect, and OCI has a positive and significant effect on earnings management. Companies with high CGPI scores tend to show lower levels of earnings management compared to companies with low CGPI scores. These findings reinforce the importance of executive characteristics and corporate governance in controlling opportunistic financial reporting behavior.
Analysis Of The Effect Of Content Marketing And Influencer Marketing On Purchase Intention Toward The Noera Beauty Brand With Product Knowledge As An Intervening Variable Khofifah, Raudhotul; Albari, Albari
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.v14i2.9923

Abstract

This study examines the influence of content marketing and influencer marketing on consumer purchase intention toward the Noera Beauty brand, with product knowledge as an intervening variable. The research aims to understand how digital marketing strategies contribute to shaping consumer perceptions and encouraging purchasing decisions. A quantitative approach was employed by distributing an online questionnaire to 165 respondents who had been exposed to Noera Beauty promotional content on social media. Data were analyzed using a structural equation modeling approach to evaluate direct and indirect relationships among variables. The results indicate that both content marketing and influencer marketing positively affect purchase intention, both directly and indirectly through product knowledge. Furthermore, product knowledge serves as a significant mediating factor that enhances the effectiveness of digital marketing strategies in driving purchase intention. These findings highlight the strategic importance of informative content and credible influencers in improving consumer understanding and trust, ultimately strengthening interest in purchasing. This research provides valuable insights for marketers in designing more effective digital strategies within the competitive beauty industry.
Evaluation Of Regional Financial Perfomance And Trends In Local Revenue Of The City Of Bengkulu Prasetia, Zelinda; Susanti, Neri; Astuty, Kamelia
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.v14i2.9945

Abstract

Regional financial management is crucial for achieving fiscal independence and improving community welfare in the era of regional autonomy. Many regional governments still face challenges in optimizing Regional Original Revenue (PAD), including Bengkulu City, which shows low effectiveness and limited fiscal independence. This study uses a quantitative descriptive method with secondary data from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance (DJPK) for 2018–2024. Analysis focuses on PAD effectiveness, expenditure efficiency, fiscal independence, and PAD trends, with future projections calculated using the Least Square method. Results show an average PAD effectiveness of 76.60% (ineffective), expenditure efficiency of 83.53% (fairly efficient), and fiscal independence of 16.11% (very low). PAD trends show a positive trajectory, with projected revenue reaching 198.32 billion rupiah by 2029. Overall, financial performance of Bengkulu City Government is fairly good but not yet optimal. Recommendations include improving PAD management, expanding the tax base, and optimizing public spending. For further research, adding variables such as PAD’s contribution to the budget and detailed analysis of regional expenditure is suggested to provide a more comprehensive evaluation. This study contributes to understanding regional financial performance and offers insights for policy and strategic planning in local governance.
The Moderating Impact Of Transformational Leadership On The Influence Of Talent Management And Motivation On Employee Retention Dewi, Yusi Fadia Kumala; Saptaria, Lina
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.v14i2.9957

Abstract

This study aims to examine the extent to which transformational leadership can strengthen the relationship between talent management and motivation on employee retention. The research approach used is quantitative with a survey method through the distribution of questionnaires to 120 employees. The data obtained were analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) technique. The results of the study indicate that talent management and motivation have a positive and significant effect on employee retention. In addition, transformational leadership is able to strengthen the influence of talent management on employee retention, but is unable to strengthen the influence of motivation on employee retention. This finding emphasizes the importance of motivation and transformational leadership in improving employee retention. Talent management programs will not be optimal without the support of transformational leadership that can encourage engagement and a sense of belonging in employees. Organizations need to create a work environment that is able to retain high-performing talent through the development of internal motivation and empowering leadership. HR development strategies should be designed in an integrated manner with transformational leadership styles to make retention efforts more effective and sustainable. Other factors such as task clarity, compensation, work culture, work-life balance, and job security may be more relevant in strengthening motivation towards retention decisions.
The Mediation Role of Workload on The Influence of Competency on Employees' Turnover Intention in Retail Store Employees in Bengkulu City Agustian, Harri; Susena, Karona Cahya; Hardinata, Dodi
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.v14i2.9967

Abstract

This study aims to determine the mediating role of workload on the influence of competency on turnover intention of retail store employees in Bengkulu City. The approach used in this study is quantitative with data collection techniques through questionnaires obtained directly from the original source (respondents) to 200 retail store employees in Bengkulu City. The research data was processed using the SmartPLS version 4.1 analysis tool. The results of the study indicate that the direct effect indicates that H1 is rejected, that work competency does not have a significant effect on turnover intention in store employees in Bengkulu City. Based on the results of the hypothesis test, it shows that H2 is accepted, that work competency has a positive and significant effect on workload in store employees in Bengkulu City. Based on the results of the hypothesis test, it shows that H3 is accepted, that workload has a positive and significant effect on turnover intention in store employees in Bengkulu City. The results of the indirect effect study show that H4 is accepted, that work competency indirectly has a positive and significant effect on turnover intention through workload as an intervening variable in store employees in Bengkulu City.
The Effect Of Environmental, Social, And Governance (ESG) Disclosure And Intellectual Capital On Firm Value Moderated By Managerial Ownership Joseline, Joseline; Sriwati, Sriwati
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.v14i2.9969

Abstract

This study analyzes the effect of Environmental, Social, and Governance (ESG) disclosure and intellectual capital on firm value, with managerial ownership as a moderating variable. The sample consists of 40 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, selected using purposive sampling based on the availability of sustainability and annual reports. The data were analyzed using panel data regression with EViews 12 software. The results show that ESG disclosure has no significant effect on firm value, while intellectual capital has a positive and significant effect. Managerial ownership weakens the influence of ESG disclosure and intellectual capital on firm value. These findings indicate that managerial ownership has not been able to enhance the effectiveness of these factors in creating firm value.
The Influence Of Organizational Culture, Work Stress, And Workload On The Performance Of Civil Servants At Public Health Centers In Mukomuko Regency Anggara, Agil; Suwarni, Suwarni; Soleh, Ahmad
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.v14i2.9982

Abstract

This study aims to examine the influence of organizational culture, work stress, and workload on the performance of civil servants at public health centers (Puskesmas) in Mukomuko Regency. A quantitative explanatory approach was applied, involving 263 respondents from 17 active Puskesmas as the research sample. Data were collected through questionnaires that had been tested for validity and reliability, ensuring the accuracy and consistency of measurement. The multiple linear regression analysis revealed that organizational culture and workload have a positive and significant effect on employee performance, while work stress does not show a significant impact. The coefficient of determination (R²) value of 0.692 indicates that 69.2% of performance variations can be explained by the three independent variables, while the remaining 30.8% is influenced by other factors outside the model. The findings emphasize that a strong organizational culture and balanced workload are key drivers of performance improvement in public health organizations. Meanwhile, stress at an adaptive level can be managed effectively without reducing work outcomes. These results offer managerial insights for strengthening employee performance in government health institutions.
The Effect Of Digital Marketing, Personal Branding, And Product Quality On Increasing Msmes Sales In Sukoharjo Regency Sugiyanto, Aris Sander; Wahyudi, Tri Nur
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.v14i2.9991

Abstract

This study aims to determine the effect of digital marketing, personal branding, and product quality on increasing sales of micro, small, and medium enterprises (MSMEs) in the food and beverage sector in Sukoharjo Regency. The method used in carrying out research activities is a quantitative research method with an associative research type. Data were obtained through distributing questionnaires to 102 MSME respondents using multiple linear regression techniques with the SPSS application. The data show that the X1 variables of digital marketing, X2 personal branding, and X3 product quality have significant and positive values ​​​​on increasing MSME sales in the food and beverage sector in Sukoharjo Regency.
Sales Transactions Of Reman Business At Pt United Tractors Tbk Pambayun, Bagas Arya; Roostika, Raden Roro Ratna
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.v14i2.9995

Abstract

PT United Tractors Tbk, a subsidiary of PT Astra International, is Indonesia’s largest distributor of construction machinery and heavy equipment, serving as the sole distributor for brands such as Komatsu, UD Trucks, Scania, Bomag, and Tadano. This internship provided valuable exposure to the transaction system of heavy equipment component sales, covering the process from order initiation to completion, commonly referred to as “done billing.”All transactions at PT United Tractors are managed online through the SAP application, which enables real-time monitoring of order data and minimizes the risk of fraud. During this independent internship, the researcher gained practical knowledge of component sales systems, product promotion to potential customers, maintenance planning, and operational target setting for heavy equipment units.The internship was carried out in the Service Division, specifically the PSBD OBD Department, which manages Reman transactions, including sales of components such as engines, transmissions, axles, cylinders, pumps & motors, and Komatsu Certified Machine Rebuild (KCMR). This experience provided first-hand understanding of the Reman sales transaction system, offering essential insights and skills that will support future career development in the heavy equipment industry.
Factors Affecting Organizational Performance: Mediating Role Of Organization Culture Nelson, Alden; Fatkhurrahman, Nandana Rizqi Andhika; Rohani, Siti
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.v14i2.10003

Abstract

This study aims to analyse the factors that influence organizational performance in public service institutions, emphasizing the role of organizational culture as a mediating variable. The independent variables in this study include transformational leadership, organizational innovation, and knowledge management. This study uses a quantitative approach with a non-probability sampling method. Data were collected through the distribution of questionnaires to 276 respondents and analysed using Smart PLS 3 software. The results of the study indicate that all direct relationships between variables are positive and significant. Additionally, organizational culture was found to significantly mediate the influence of transformational leadership, organizational innovation, and knowledge management on organizational performance. These findings underscore the importance of strengthening organizational culture in enhancing the effectiveness and performance of public service institutions in the region. This study provides practical contributions for policymakers and organizational leaders in developing leadership and knowledge management strategies rooted in organizational culture.