cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 171   172   173   174   175 
*** Integrating Demand Forecasting and Inventory Control Models to Enhance Operational Efficiency at an MRO Distributor : A Case Study of PT XYZ Mateo Nathaniel Tarigan
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.v14i3.10358

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the Maintenance, Repair, and Operations (MRO) sector often suffer from operational inefficiencies due to intuition-based inventory management. This study addresses such problems in PT XYZ, an MRO distributor that is experiencing significant overstocking and deadstock. Utilizing a quantitative case study methodology where 32 months of historical data have been used, this study classifies demand patterns based on the Syntetos-Boylan Categorization Matrix and tests the performance of different time-series forecasting models. The study determines the optimal inventory parameters (EOQ, ROP, Safety Stock) according to the most accurate forecasting models. Results indicate that the suggested data-driven system can release approximately Rp 604 million in frozen working capital and reduce annual inventory costs by 85.7% (Rp 113 million).
The Role Of Organizational Culture In The Influence Of Knowledge Management Capability And Transformational Leadership On Organizational Performance In Manufacturing Companies Hesti Lusvita; Agustinus Setyawan
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.v14i3.10365

Abstract

The increasingly competitive market conditions make many manufacturing companies, especially in Batam, initiate changes and adaptations in their business processes by implementing knowledge management capability, the Influence of transformational leadership, and the contribution of organizational culture, and all of them influence organizational performance. This study aims to determine the correlations between the variables mentioned and the extent to which these roles directly or indirectly affect organizational performance. Data collection was carried out quantitatively using the convenience sampling method with employees working in the manufacturing industry as respondents, who were then analyzed using PLS-SEM software. Furthermore, this finding proves the negative effect of the correlation between knowledge management capability and organizational performance. However, transformational leadership positively affects organizational performance. Organizational culture as a mediator also plays an important role in this finding as it significantly mediates both knowledge management capability and transformational leadership variables on organizational performance, respectively. These findings highlight the roles of the variables and how they influence each other so that ways can be found to maintain overall organizational performance. It is also recommended for future research to expand the demographic context to make the research more comprehensive.
Implications of Operating Cash Flow and Market Valuation on Food and Beverage Industry Stock Returns Metha Dwi Apriyanti; Yatimin Yatimin; Sisca Debyola Widuhung; Andry Priharta; Hendra Galuh Febrianto
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.v14i3.10367

Abstract

Background: The volatility of the capital market during the 2019–2023 period, encompassing the global pandemic and subsequent economic recovery, has underscored the need for a precise assessment of fundamental drivers in the defensive food and beverage sector. Objective: This study aims to empirically examine the influence of Operating Cash Flow (OCF), Capital Structure, Price Earnings Ratio (PER), and Net Profit Margin (NPM) on stock returns. Methodology: Employing a quantitative approach, the research utilizes panel data regression analysis on a purposive sample of food and beverage companies listed on the Indonesia Stock Exchange. Results: The findings demonstrate that while Operating Cash Flow fails to exert a significant partial effect, Capital Structure, PER, and NPM significantly determine stock returns. Furthermore, the simultaneous analysis confirms that these variables collectively possess substantial predictive power regarding market performance. Discussion/Novelty: This research makes a novel contribution by demonstrating that, during periods of economic transition, market valuation and profitability metrics remain more salient to investors than liquidity-based indicators. Conclusion/Contribution: These results offer critical strategic insights for investors in optimizing portfolio selection and for corporate management in formulating financial policies to maximize shareholder wealth.
Detecting Fraudulent Financial Reporting Through External Auditors With Supporting Audit Evidence Tono Hartono; Susanto Salim
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.v14i3.10371

Abstract

Study This aim For know How proof support that can be used by the parties external auditor in detect fraud reporting finance That the research​ This highlight various fraud in report finance like manipulate report finance , the existence of error recording , deviation assets , corruption. Therefore, the external auditor plays a role in uncovering financial statement fraud based on supporting evidence found by the external auditor. The external auditor must also be professional and not believe anything conveyed by company management without clear supporting evidence. This method requires internal control tests in conducting audits. The required supporting evidence is a transaction logbook, clear supporting evidence, and the person responsible for the issued transactions. This study needs to review various cases of fraud that are real and have occurred in Indonesia. Therefore, this study needs to emphasize the importance of auditor independence and integrity in carrying out audit duties.
The Effect Of Sustainable Investment On Company Value In The LQ45 Index In The Indonesian Capital Market Suchi Fausia Tenda; Muhammad Yunus Kasim; Erwan Sastrawan; Fera Nayoan
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.v14i3.10372

Abstract

Sustainable investment based on environmental, social, and governance (ESG) principles is increasingly influencing global capital markets. In Indonesia, research on ESG, especially for companies in the LQ45 index, is still limited. This study analyzes the impact of governance, environment, and social factors on company value for 29 companies that have been consistently listed in the LQ45 index from 2020 to 2024. Using panel data and purposive sampling, secondary data were collected from annual reports, sustainability reports, and IDX publications. Firm value was measured using Tobin's Q, while ESG was measured through governance (shareholder rights, board independence, transparency), environment (waste management, carbon emissions, energy), and social (CSR contributions, community relations). Data analysis used panel regression in E-Views 12 to process data from several companies over several time periods and to examine differences between companies and changes over time.
The Effect Of Work Discipline And Job Training On Employee Work Performance With Job Satisfaction As An Intervening Variable (Study Of The Prokopim Section Of The Jember Regency Secretariat) Yuyun Istifarida; Budi Santoso; Riyanto Setiawan Suharsono
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.v14i3.10389

Abstract

This study aims to examine the influence of work discipline and job training on the work performance of employees of the Prokopim Section of the Jember Regency Secretariat with job satisfaction as an intervening variable. The problem raised is the extent to which discipline and job training can improve work performance directly or indirectly through employee job satisfaction. The research method used was quantitative with data collection through questionnaires and data analysis using path regression to test variable relationships. The results of the study show that work discipline and job training each have a positive and significant effect on work performance. In addition, both also have a significant effect on job satisfaction, which in turn becomes a mediating variable in strengthening the influence of these two variables on work performance. In other words, job satisfaction strengthens the positive impact of discipline and training on improving the work performance of Prokopim employees. The conclusion of the study emphasizes the importance of developing work discipline and continuous training, accompanied by efforts to increase job satisfaction as the main strategy in optimizing employee achievement. The implications of this research encourage Prokopim management to focus on improving the quality of training and the implementation of effective work discipline to create productive and motivated employees.
Investment Analysis And Economic Benefits Of Depressurisation Strategies For Enhanced Slope Stability And Optimization Of Coal Mine Slopes Reynara Davin Chen; Oktofa Yudha Sudrajad
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.v14i3.10413

Abstract

PT OPQ aims to increase its coal production target from 50 million tons in 2025 to 100 million tons in 2030 to meet both domestic and export market demand which aligns to the strategic direction from management. However, because of the geological and hydrogeological constraints and land limitations in Pit BU, there are only so many optimizations that can be done with just technical evaluations. It is necessary to conduct a thorough economic feasibility assessment to identify if the chosen operational approach can be executed profitably within the framework of the company’s long term business goals. Given the constraints that PT OPQ faces in PIT BU, the consideration of investment feasibility, driven through technical data in assessment of slope depressurization hipothetical scenarios, from a geological, hydrogeological and mine planning perspective, is paramount. Equally, having such a complex technical assessment requires a financial counterpart. This is the purpose of the study, to construct a financial model based on Discounted Cash Flow, with the Payback Period, Discounted Payback Period, Net Present Value (NPV), Internal Rate of Return (IRR), and Profitability Index (PI) as the key decision parameters. To understand the effect of market fluctuations and operational risk with respect to the investment’s feasibility, sensitivity analysis and Monte Carlo simulation were conducted. Analyzing the financial risk from the NPV also indicates the least risk to the finances of the business from the base case scenario. Therefore, the choice of depressurization (Option 2) compared to continued operation without depressurization (Option 1) illustrates that there is greater financial potential. In the worst case, there is still a minor loss of financial potential for a scenario exhibiting the dependence on the price of coal. Thus, the approach for depressurization is the best for the medium term, though there needs to be a reconsideration of the cost of the coal, the coal from the closed mine, the loss of volatility of the coal, and the mining of coal.
The Role Of Central Transfer Funds In Increasing The Impact Of Capital Expenditure And The Size Of Local Government On Regional Financial Performance In Java Island Amanda Nurmubayani Permatasari; Raden Budi Hendaris
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.v14i3.10442

Abstract

This study aims to analyze the role of central transfer funds in increasing the influence of capital expenditure and local government size on regional financial performance in districts/cities across Java for the period 2019–2023. A quantitative approach was applied using secondary data obtained from the Directorate General of Fiscal Balance (DJPK) and audited Local Government Financial Reports (LKPD) issued by the Supreme Audit Agency (BPK). Regional financial performance was measured using the fiscal independence ratio, capital expenditure was assessed through its proportion to total regional expenditure, and local government size was proxied by total assets. Data analysis was performed using panel data regression with the Moderated Regression Analysis (MRA) method. The results show that capital expenditure has a negative and insignificant effect on regional financial performance, while local government size shows a negative and significant effect. Central transfer funds are also found to have a negative and significant impact on performance. Furthermore, central transfer funds strengthen the relationship between local government size and financial performance but do not moderate the effect of capital expenditure. These findings highlight the need for more efficient capital management and strategic utilization of central transfers to enhance fiscal independence in Java.
Consumer Value, Digital Content Marketing, and Housing Purchase Intention in Urban Residential Markets Syifa Hanifa Salsabil; Windarko Windarko
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.v14i3.10498

Abstract

Urban housing markets are becoming increasingly competitive, requiring a deeper understanding of factors that shape housing purchase intention. This study examines the influence of functional, emotional, social, and experiential value on housing purchase intention and investigates the mediating role of digital content marketing. Data were collected from urban housing consumers in the Greater Jakarta area and analyzed using Partial Least Squares Structural Equation Modeling. The results indicate that emotional and social value significantly influence housing purchase intention, while functional and experiential value do not. Digital content marketing shows neither a direct effect nor a mediating role in the proposed relationships. These findings suggest that housing purchase intention is driven primarily by emotional and social evaluations rather than digital marketing influence, highlighting the importance of value-based decision-making in urban housing markets.
Tax Avoidance As Variables Moderation, Influence Profitability, Leverage, Size Of Business, And Growth Sales To Financial Distress Khorida AR; Andry Priharta; Luqman Hakim; Indra Gunawan Siregar; Fany Yoga Pratama
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.v14i3.10507

Abstract

The purpose of this empirical study, which involved 199 manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2022, is to determine how profitability, leverage, company size, and sales growth influence financial distress. Tax avoidance is used as a moderating variable. A total of 154 companies were purposively sampled. Panel data regression and moderation regression analyses were used in the research process. This study used Eviews 13. The results show that financial distress is influenced by profitability, leverage, and sales growth. On the other hand, financial distress is not influenced by company size or tax avoidance. In addition, tax avoidance does not reduce the impact of profitability, leverage, company size, and sales growth on financial distress.

Page 173 of 181 | Total Record : 1805

 171   172   173   174   175 

Filter by Year

2014 2026


Reset
Filter By Issues
All Issue Vol 14 No 3 (2026): Juli Vol 14 No 2 (2026): April Vol 14 No 1 (2026): Januari Vol 13 No 4 (2025): Oktober Vol 13 No 3 (2025): Juli Vol 13 No 2 (2025): April Vol 13 No 1 (2025): Januari Vol 12 No 4 (2024): Oktober Vol 12 No 3 (2024): Juli Vol 12 No 2 (2024): April Vol 12 No 1 (2024): Januari Vol 11 No 2 (2023) Vol 11 No 1 (2023) Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH Vol 10 No 2 (2022) Vol 10 No 1 (2022) Vol 9 No 2 (2021) Vol 9 No 1 (2021) Vol 8 No 2 (2020) Vol 8 No 1 (2020) Vol 7 No 2 (2019) Vol 7 No 1 (2019) Vol 7 No 1 (2019) Vol 6 No 2 (2018) Vol 6 No 1 (2018) Vol 5 No 2 (2017) Vol 5 No 1 (2017) Vol 4 No 2 (2016) Vol 4 No 1 (2016) Vol 4, No 1 (2016) Vol 3 No 2 (2015) Vol 3, No 2 (2015) Vol 3 No 1 (2015) Vol 3, No 1 (2015) Vol 2, No 2 (2014) Vol 2 No 2 (2014) Vol 2, No 1 (2014) Vol 2 No 1 (2014) More Issue