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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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The Effect Of Loss Aversion, Confirmation Bias, And Herd Behavior In Online Loan Decision-Making Among Economics Students In Palembang City Asma Mario; Angka Wijaya; Pandriadi Pandriadi; Dhea Rizky Amelia
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.v14i3.10226

Abstract

This study was motivated by concerns about the prevalence of online loan (Pinjol) problems that ensnare students, even leading to stress and suicide. This phenomenon highlights the importance of understanding the factors that influence students' decisions to use Pinjol services. Based on previous research findings, there are three relevant aspects of behavioral economics, namely loss aversion, confirmation bias, and herd behavior. This study uses a quantitative approach with the Ordinary Least Square (OLS) multiple linear regression analysis method using EViews 13 software. The results show that the three independent variables, namely loss aversion, confirmation bias, and herd behavior, have a proven effect on students' decisions to take out online loans. These findings confirm that students' economic behavior in the context of online loans is not only influenced by rational factors, but also by psychological and social biases. The implications of this study are expected to form the basis for prevention efforts and financial literacy education so that students can be wiser in managing their financial needs and avoid the trap of online loans.
Human Resources and Local Revenue Optimization: Insights from a Phenomenological Inquiry Susilowati Susilowati; Diyah Probowulan; Abadi Sanosra
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.v14i3.10238

Abstract

This study explores how human resources (HR) interpret and perform their strategic roles in optimizing Local Own-Source Revenue (PAD) at the Regional Revenue Agency (Bapenda) of Bondowoso Regency. PAD plays a significant role in supporting regional fiscal independence, yet its achievement relies heavily on employee competence, work motivation, digital readiness, and collaboration across institutions. Using a phenomenological approach, the research captures the lived experiences of internal actors (Bapenda employees) and external stakeholders such as taxpayers, partner institutions, and local government units. Data were collected through in-depth interviews, observations, and document reviews, and analyzed using coding techniques. The findings reveal seven central themes: HR competency, training and development, motivation and incentives, digital capability, collaboration, regulatory constraints, and managerial innovation. The study highlights that PAD optimization requires not only technical proficiency but also adaptive behavior, communication effectiveness, and supportive organizational and regulatory environments. This research provides practical insights for improving HR management in regional revenue institutions and contributes to a deeper understanding of the human-centered aspects of public-sector revenue performance
The Effect Of Size And Capital Adequacy Ratio (CAR) On Return On Assets (ROA) With Maqasid Shariah Index (MSI) As A Moderating Variable In Islamic Commercial Banks In Indonesia 2020-2024 Achmad Agus Yasin Fadli; Andry Priharta
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.v14i3.10239

Abstract

This study examines the influence of firm size and capital adequacy on the profitability of Islamic commercial banks in Indonesia, with the Maqasid Shariah Index (MSI) serving as a moderating variable. Using panel data from leading Islamic banks over a recent multi-year period, the analysis applies the Common Effect Model and moderated regression to assess both direct and interaction effects. The findings reveal that firm size has no significant impact on profitability, while capital adequacy positively contributes to financial performance. The moderating analysis further shows that MSI does not alter the relationship between firm size and profitability; however, it significantly weakens the positive effect of capital adequacy on profitability, reflecting a shift in strategic priorities toward broader Sharia-based objectives. Overall, the study highlights the differing roles of financial and Sharia-compliance factors in shaping the performance of Islamic banks and provides insights for managers and policymakers in balancing profitability with Maqasid-driven responsibilities.
Impact of Board Composition and Ownership Structure to Dividend Policy with Profitability as Moderating Variable Alwan Ayyasyi; Rico Akbar Rianto; Susy Muchtar
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.v14i3.10245

Abstract

This research investigates the impact of board composition and ownership structure on dividend policy, with profitability serving as a moderating variable. Board composition is represented by Board Size and Board Independence, while ownership structure is described by Institutional Ownership and Managerial Ownership. Profitability, measured by Return on Equity (ROE), acts as the moderating variable. Using a purposive sampling technique, the study analyzed 47 manufacturing firms listed on the Indonesia Stock Exchange that consistently distributed dividends from 2020 to 2024, resulting in 235 firm-observations. Panel data regression with the Common Effect Model (CEM) was employed for analysis, as determined by Chow, Hausman, and Lagrange Multiplier tests. The findings reveal that Board Size, Board Independence, Institutional Ownership, and Managerial Ownership all exert a significant positive effect on Dividend Policy. However, Firm Size, included as a control variable, showed no significant influence on Dividend Policy. In terms of moderation, profitability does not significantly moderate the relationship between Board Size and Dividend Policy. Conversely, profitability significantly strengthens the positive relationships between Board Independence and Dividend Policy, Institutional Ownership and Dividend Policy, and Managerial Ownership and Dividend Policy, acting as a quasi-moderator in these relationships. Collectively, the independent variables, along with their moderating effects, explain 88.91% of the variation in Dividend Policy, indicating a strong simultaneous influence.
Socio‑Technical Pathways To Resilience: Indigenous Women Entrepreneurs In Papua Mountains Nanang Gunawan; Ayu Anggraini Tambunan; Defran Defran Siska
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.v14i3.10246

Abstract

This study examines the entrepreneurial resiliency of indigenous Dani women entrepreneurs in Papua Pegunungan by analyzing the roles of digital literacy, dynamic capabilities, and adversity quotient through a mixed‑methods design. Quantitative data from 181 respondents were analyzed using Partial Least Squares Structural Equation Modeling (PLS‑SEM), while qualitative insights were obtained through a Delphi process. Results confirmed that digital literacy has both a strong direct effect on resiliency and an indirect effect mediated by dynamic capabilities, supporting all hypotheses. Qualitative findings revealed that digital literacy is practiced collectively, often through shared devices and platforms such as WhatsApp, serving as connective infrastructure rather than individual proficiency. Dynamic capabilities were expressed through communal improvisation, ecological awareness, and tacit knowledge, while resilience was sustained through solidarity and cooperation. Adversity quotient further enabled entrepreneurs to reframe limitations as shared challenges. The study advances a socio‑technical understanding of resiliency and offers guidance for inclusive entrepreneurship policies tailored to indigenous contexts.
Inventory Management Analysis of Engine Lubricant in Transportation Company Muhammad Yaumal Akbar; Yuanita Handayati
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.v14i3.10262

Abstract

The increasing demand for transportation services in Indonesia has made inventory management for critical maintenance parts, particularly engine lubricants, crucial. This study analyzes engine lubricant inventory management practices at an Indonesian transportation company, which identified recurring stockouts and unmet service levels between 2021 and 2024. The study aims to determine how inventory management analysis can optimize inventory levels, improve service levels, and reduce inventory costs. The research methodology includes ABC analysis, service level analysis, lead time measurement, safety stock calculations, and economic order quantity models. The findings indicate that these methods can improve service levels and reduce inventory costs. The optimal inventory level to increase service levels to 98% is to maintain a safety stock of 5,007 liters, with a reorder point of 16,366 liters. Furthermore, using the Economic Order Quantity (EOQ) method can reduce inventory costs by around 40%.
The Effect Of Training And Self-Esteem On Employee Performance With Job Satisfaction As An Intervening Variable In The Production Function Of Pt Kilang Pertamina Internasional Refinery Unit Iii Plaju Almaurits Almaurits; Shelfi Malinda; Wita Farla Wk
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.v14i3.10268

Abstract

This study aims to analyze the effect of training and self-esteem on employee performance with job satisfaction as an intervening variable in the Production Function of PT Kilang Pertamina Internasional RU III Plaju. The study used a quantitative explanatory approach with primary data collection through questionnaires distributed to 207 respondents consisting of operators and supervisors. Data analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results showed that training had a positive and significant effect on employee job satisfaction and performance. Self-esteem also had a positive and significant effect on job satisfaction and performance. In addition, job satisfaction had a positive effect on employee performance and partially mediated the relationship between training and performance, as well as between self-esteem and performance. These findings indicate that improved performance in high-risk work environments is not only determined by technical competence through training, but also by psychological factors that shape employee perceptions and job satisfaction. Therefore, strengthening the quality of training and self-esteem supported by effective job satisfaction is an important strategy to optimize employee performance in the oil and gas sector.
Tax Dispute Resolution Analysis On Promotional Cost Adjustments Wisnu Listiadi; Dahlia Sari
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.v14i3.10275

Abstract

This study aims to analyze tax disputes related to promotional expenses in the calculation of Corporate Income Tax (PPh Badan), focusing on the causes of disputes and the treatment of promotional expenses that do not meet administrative requirements. A qualitative approach using case studies is employed, analyzing 94 tax court decisions related to promotional expenses in 2024. The research also includes interviews with officials from the Directorate General of Taxes (DJP) and taxpayers. The results show that the main factors causing disputes are differences in interpretation between the tax authorities and taxpayers regarding the substance of promotional expenses, as well as incomplete administrative documentation, such as nominative lists. Although the court prioritizes the substance of promotional expenses, administrative non-compliance remains a reason for fiscal correction. The study identifies the need for formalizing tax policies related to promotional expenses into stronger regulations to provide clearer legal certainty. Additionally, it is recommended that the DJP improve the tax administration system by allowing taxpayers to substantiate legitimate promotional expenses, even if administrative documents are incomplete. The study also suggests enhancing training for tax officials to better understand the characteristics of taxpayers' businesses and the importance of proper document management to reduce future tax disputes.
The Influence Of Financial Technology, Herding Behavior, And Risk Tolerance On The Investment Decisions Of Generation Z In Palu City Lesmana Adelyanto Sampe; Fatlina Zainuddin; Muhammad Yunus Kasim; Rizkiani Iskandar
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.v14i3.10287

Abstract

This study aims to analyze the influence of financial technology, herding behavior, and risk tolerance on investment decisions of Generation Z in Palu City. This study used a quantitative approach by distributing questionnaires to 75 respondents who are active Generation Z investors. Data analysis was conducted using the multiple linear regression method. The results showed that financial technology has a positive and significant effect on investment decisions, which means that the higher the use of digital financial technology, the greater the tendency of Generation Z to make investment decisions efficiently and confidently. Meanwhile, herding behavior and risk tolerance did not have a significant effect on investment decisions, indicating that Generation Z in Palu City tends to make decisions based on rational and independent considerations. Simultaneously, these three variables influence investment decisions.
Evaluation Of The Implications Of Coretax Use Based On User Perceptions Deviana Deviana; Dwi Martani
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.v14i3.10298

Abstract

Directorate The General Directorate of Taxes (DGT) launched system CoreTax as part from digital transformation of taxation For simplify administration and improve efficiency service tax system​ This start implemented on January 1, 2025, but at the stage beginning its implementation Still found various constraints . Therefore that , research This conducted in the period of October 2025 for evaluate whether problem beginning the Still continued . Research This aim evaluate perception must tax to CoreTax use Technology Acceptance Model (TAM) approach as well analyze its relevance with efficiency and compliance taxation . The research method used is qualitative descriptive with primary data collection through questionnaires and interviews , as well as secondary data from document official and research previous research results show that based on perception users , CoreTax assessed capable increase efficiency and compliance taxation through convenience usage , data validation , and integration system . However , until October 2025, the problems faced users Still relatively the same , so that optimization and refinement system still required For increase quality service and experience user.

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