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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 1,805 Documents
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Environmental, Social, and Governance (ESG) and Corporate Tax Avoidance: Evidence from Non-Financial Firms in Indonesia, Malaysia, and Singapore Nabela Khoiriyah; Habiburrochman Habiburrochman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10074

Abstract

This study aims to examine how Environmental, Social, and Governance (ESG) factors influence tax avoidance in non-financial companies across Indonesia, Malaysia, and Singapore from 2019 to 2023. ESG data and tax avoidance metrics, based on the Current Effective Tax Rate (CETR), were collected from Bloomberg. Regression analysis indicates that ESG has a significant negative impact on tax avoidance. Further tests revealed that only the governance component had a significant negative effect, while the environmental and social components were not significant. These results support the Legitimacy Theory, which suggests that sustainability commitments, especially governance, promote more ethical tax behavior.
Job Satisfaction As A Mediation Mechanism Between Organizational Support And Lecturer Performance Yuyuk Liana; Bunyamin Bunyamin; Rina Irawati; Benita Rachmania
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10077

Abstract

This study examines how organizational support influences lecturer performance, with job satisfaction positioned as a mediating factor. Lecturer performance is essential for the quality of higher education, yet many lecturers still face challenges such as administrative burdens, limited research facilities, and insufficient organizational support. Using a quantitative approach, the study involved 86 lecturers from higher education institutions in Malang, selected through proportional stratified random sampling. Data were collected through a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling. The results indicate that organizational support significantly improves lecturer performance and enhances job satisfaction. Furthermore, job satisfaction has a strong positive effect on lecturer performance and serves as a psychological mechanism that strengthens the relationship between organizational support and performance. These findings demonstrate the importance of supportive organizational practices, including adequate facilities, recognition, and career development opportunities. Higher education institutions are encouraged to prioritize these aspects to foster greater job satisfaction and ultimately improve lecturer performance.
The Role Of Managerial Ownership In Moderating The Effect Of Capital Structure, Profitability, And Dividend Payments On Company Value In The Infrastructure Sector Listed On The Indonesian Stock Exchange For The Period 2019–2024 Dewi Rosmiati; Herry Achmad Buchory
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10094

Abstract

This study aims to analyze the effect of capital structure, profitability, and dividend policy on firm value with managerial ownership as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange during the period 2019–2024. Firm value is an important indicator that reflects performance and investor perceptions of a company's future prospects. Capital structure, profitability, and dividend policy are suspected to be the main factors affecting company value, while managerial ownership plays a role in aligning the interests of management and shareholders.This study uses a quantitative approach with a causality method. The data used is secondary data in the form of annual financial reports of infrastructure sector companies. The sampling technique was carried out using purposive sampling. Data analysis was performed using panel data regression and Moderated Regression Analysis (MRA) to test the role of moderating variables. The results show that capital structure and profitability have a significant effect on company value, while dividend policy does not have a significant effect on company value. Managerial ownership can moderate the effect of capital structure and profitability on company value, but does not moderate the effect of dividend policy on company value. These findings indicate that managerial ownership plays an important role in strengthening the influence of financial performance on increasing company value.This study is expected to contribute to the development of corporate finance studies and serve as a consideration for investors and management in making financial decisions.
The Effect Of Halal Certification, Social Media And Consumer Awareness On Gen Z's Interest In Buying Halal Cosmetics In Plampang District Fadlia Galib; Dahlia Bonang
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10140

Abstract

This study aims to examine the influence of halal certification, social media, and consumer awareness on the purchasing interest of halal cosmetics among Gen Z in Plampang District. Data collection in this study was conducted through distributing questionnaires with a purposive sampling method using a 5-point Likert scale from 98 respondents. The relationship between variables was analyzed using structural equation modeling with a partial least squares approach with the SmartPLS 4.0 statistical tool. The results of this study show that halal certification, social media, and consumer awareness have a positive and significant effect on the purchasing interest of halal cosmetics among Gen Z in Plampang District. This finding confirms that these three factors have an important role in driving purchasing decisions for halal cosmetics, so they can be a basis for consideration for industry players and marketers in designing more effective marketing strategies in the future.
The Influence of Environmental Cost and Carbon Productivity on Profitability: The Mediating Role of Green Innovation Satrio Ashif Kevin Meikoko; Afni Sirait
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10147

Abstract

This study aims to examine the influence of environmental cost and carbon productivity on company profitability, with green innovation as a mediating variable. The sample comprises 54 firm-year observations from 18 basic industry sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results show that green innovation does not mediate the effect of environmental cost or carbon productivity on profitability. However, environmental cost has a significant direct effect on profitability (negative direction), while carbon productivity has no significant effect. In addition, green innovation itself exerts a significant positive influence on profitability. These findings suggest that environmental investment directly impacts firm profits and green innovation can enhance profitability, whereas improving carbon productivity alone has not yet produced a tangible financial impact. Practically, this study provides insights for manufacturing firms in formulating sustainability strategies that balance environmental cost, carbon productivity, and green innovation to optimize profitability.
SWOT Analysis Of The PLN Mobile Application For Customers Of PT PLN UP3 Merauke Nur Annisa Triswati; Alldila Nadhira Ayu Setyaning
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10149

Abstract

This study aims to analyze the strengths, weaknesses, opportunities, and threats (SWOT) of the PLN Mobile application to improve customer interaction and maximize the use of digital transactions at PT PLN UP3 Merauke. The main problems faced are the lack of digital socialization and education and limited internet network and infrastructure constraints in the Merauke area that hinder access and use of the application. The research method used is qualitative with data collection through observation and interviews related to application usage and marketing strategies. The results show that the PLN Mobile application has advantages such as ease of use, low admin costs, and fast response, but faces challenges in irrelevant features and dependence on a stable network. Opportunities for increasing application usage are supported by collaboration with MSMEs, broader digital education, and strengthening customer service. The strategy of strengthening the application through feature innovation and digital education can increase customer interaction and awareness of digital services. This study recommends increasing socialization and improving application features tailored to user characteristics to strengthen PLN Mobile's position as a trusted and inclusive digital electricity service platform.
Tax Awareness and Compliance: A Case Study of Instagram Celebrities in Palu City Yeyen Masrianti Langkadja; Selmita Paranoan; Ni Made Suwitri Parwati; Rahayu Indriasari
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10158

Abstract

The purpose of this study is to describe and analyze the level of awareness and compliance of Instagram celebrities in Palu City in carrying out their tax obligations, while identifying the factors that influence them. The benefit of this study is as input for the tax authorities in formulating more adaptive socialization, education, and supervision strategies for digital taxpayer groups in the region, so that state tax revenues can be more optimal. This study uses a qualitative approach with a phenomenological method. Semi-structured in-depth interviews were used to collect data, with two Instagram celebrities selected using a purposive sampling technique, namely those who have a minimum of 30,000 followers on Instagram, actively carry out endorsement or paid promotion activities, and are domiciled or have economic involvement in the Palu City area. The results of this study found that the level of tax awareness and compliance among Instagram celebrities in Palu City is formed through the interaction between knowledge factors, trust in the government, and dynamic digital economic conditions. Increasing tax awareness and compliance needs to be realized through three main strategies, namely strengthening digital tax literacy, simplifying the tax administration system, and increasing public transparency.
Adjustment Of TER Rates For Income Tax Article 21 For Corporate Taxpayers In CV. Kirana Cahaya Sejahtera Gunungsitoli Fonahia Ndruru; Sophia Molinda Kakisina
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10163

Abstract

This study aims to determine the calculation, withholding, and reporting system for Article 21 Income Tax for Employees at CV. Kirana Cahaya Sejahtera and to find solutions to existing problems related to the calculation, withholding, and reporting system for Article 21 Income Tax for Employees. In conducting this study, the researcher used a descriptive research method. Data collection techniques used were observation, interviews, and documentation. The collected data were analyzed using qualitative descriptive analysis techniques and deductive and inductive methods. The results of the study indicate that CV. Kirana Cahaya Sejahtera's system for calculating, depositing, and reporting Article 21 Income Tax for employees is quite good and adequate. However, the company has not been able to withhold Article 21 Income Tax in accordance with the Tax Law. Furthermore, the system for calculating Article 21 Income Tax for permanent employees does not match the calculated Article 21 Income Tax payable according to CV. Kirana Cahaya Sejahtera and the calculated Article 21 Income Tax payable according to the researcher, referring to Government Law No. 58 of 2023. This is because overtime pay given every month to employees is not included as an addition to gross income, because according to the company, what is included as an addition to gross income is only income that is regularly received in the same period (in this case every month), also in the same amount (in this case basic salary and attendance money). What should be correct according to Law No. 58 of 2023, overtime pay is one of the components that increase gross income. It is because of these considerations that there is a difference in underpayment between Article 21 Income Tax that has been deducted by the company and the researcher.
Proactive Personality And Transformational Leadership As Drivers Of Innovative Work Behavior: The Mediating Role Of Work Engagement In The Public Sector Meyfrina Kristiana Tarigan; Aryana Satrya
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10167

Abstract

This study examines the effects of proactive personality and transformational leadership on innovative work behavior, with work engagement as a mediating variable among civil servants in a public-sector institution responsible for market regulation and service delivery. Using a quantitative cross-sectional design, data were obtained from 331 employees and analyzed with PLS-SEM. The results show that all hypotheses were supported. Proactive personality was the strongest predictor of both innovative work behavior and work engagement, while transformational leadership also positively influenced innovative work behavior directly and indirectly through engagement. Work engagement significantly mediated the effects of both predictors on innovative behavior. These findings highlight that innovation in the public sector is driven by individual readiness and leadership quality. Strengthening proactive traits and implementing transformational leadership are therefore crucial for fostering an innovation-oriented culture. The study further contributes theoretically by identifying work engagement as a key psychological mechanism linking personal and contextual factors to innovative behavior.
The Effect of Change Management, Organizational Culture, and Internal Communication on Employee Performance with Change Readiness as a Mediating Variable at PT Angkasa Pura Indonesia Belitung Branch Abdul Halim; Herry Achmad Buchory
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10169

Abstract

This study aims to analyze the influence of change management, organizational culture, and internal communication on employee performance with change readiness as a mediating variable at PT Angkasa Pura Indonesia, Belitung Branch. The research method applied was descriptive-verificative with a quantitative approach. Data were collected through questionnaires distributed to employees and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results indicate that change management and internal communication have a positive and significant effect on change readiness, while organizational culture does not show a significant effect. Furthermore, change management, organizational culture, and internal communication do not have a direct impact on employee performance. However, change readiness has been proven to positively and significantly influence employee performance. In addition, change readiness mediates the relationship between change management and internal communication on performance, but does not mediate the effect of organizational culture on performance. These findings emphasize that change readiness is a crucial factor in improving employee performance during organizational transformation. The practical implications of this research can be utilized by the management of PT Angkasa Pura Indonesia, Belitung Branch, to strengthen change management strategies, enhance the quality of internal communication, and build employee readiness in facing organizational dynamics, thereby optimizing performance improvement.

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