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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 Risk Management and Earnings Quality on Firm Value with Good Corporate Governance as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange (2020–2024) Ajeng Indah Kusuma; Eva Herianti
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.v14i3.10510

Abstract

This study aims to analyze the effect of risk management and earnings quality on firm value, as well as to examine the moderating role of Good Corporate Governance (GCG) in banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Earnings quality in this study is proxied by Loan Loss Provision (LLP), which reflects earnings management practices in the banking sector. The study employs a quantitative approach using multiple linear regression and Moderated Regression Analysis (MRA). The data used consist of simulated panel data for learning purposes, constructed consistently with the characteristics of the banking industry. The results indicate that risk management has a positive effect on firm value, while earnings quality proxied by Loan Loss Provision has a negative effect on firm value. Furthermore, Good Corporate Governance is proven to strengthen the influence of risk management on firm value and weaken the negative effect of earnings quality on firm value. These findings suggest that the implementation of good corporate governance plays a crucial role in enhancing the effectiveness of risk management and limiting opportunistic managerial behavior. This study contributes theoretically to the development of agency theory literature and provides practical implications for banking management and investors in enhancing firm value sustainably.
Effective Personnel Recruitment Management Strategies For The Bengkulu Regional Police Lastomo Lastomo; Ahmad Soleh; Muhammad Rahman Febliansa
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.v14i3.10521

Abstract

The objectives of this study are: 1) to describe and analyze effective recruitment management strategies to produce quality police personnel; 2) to describe and analyze the factors that influence the effectiveness of recruitment management for the Bengkulu Regional Police personnel; and 3) to describe and analyze solutions for overcoming the factors that affect the effectiveness of recruitment management for personnels of the Bengkulu Regional Police.This research is qualitative with a descriptive approach. Data collection techniques used observation, interviews, and documentation. The data analysis technique in this study used data triangulation based on Miles and Huberman's theory, namely data reduction, data display, and verification/conclusion. The results of this study indicate: the recruitment management strategy for the Bengkulu Regional Police personnel has been directed toward the principles of professionalism, transparency, accountability, and responsiveness to the local context. The planning stage becomes an important foundation because it determines the alignment between personnel needs and the dynamics of community security and social conditions. Recruitment implementation, marked by the application of digitization, the BETAH principles, and involvement of external stakeholders, demonstrates the seriousness of the National Police in building a selection process that is accountable and open. Meanwhile, the evaluation carried out comprehensively, participatively, and oriented toward continuous improvement makes the recruitment process not only function as a technical selection mechanism but also as an organizational learning tool. The factors supporting the success of the recruitment strategy include national regulations, leadership support, interagency synergy, availability of adequate resources, community involvement, and the quality of the recruitment team and internal supervisors. However, there are still obstacles such as negative public perceptions of the police profession, limited digital literacy among prospective candidates, technical barriers in implementing computer-based systems, and limited access to information in rural areas. Efforts by the Bengkulu Regional Police to overcome these obstacles are visible through improved public communication quality, provision of adaptive technological solutions, and intensive internal coordination.
The Effect of Leadership and Organizational Culture on Employee Performance: The Mediating Role of Service Quality (A Study at Sidotopo Public Health Center) Dian Rakhmaniasari Yusuf; Edi Suhardono; Sulistiyanto Sulistiyanto
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.v14i3.10522

Abstract

This study examines the effect of leadership and organizational culture on employee performance at Sidotopo Public Health Center in Surabaya, with service quality as a mediating variable. A quantitative approach was employed using a saturated sampling technique, involving all 44 employees of Sidotopo Public Health Center as respondents. Data were collected through a five-point Likert scale questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS version 4. The results indicate that leadership and organizational culture have positive and significant effects on service quality. Both leadership and organizational culture also positively and significantly influence employee performance. In addition, service quality has a positive and significant effect on employee performance. The mediation analysis confirms that service quality partially mediates the relationship between leadership and employee performance, as well as between organizational culture and employee performance. These findings provide both theoretical and practical implications for public health service organizations, emphasizing the importance of effective leadership, a strong organizational culture, and continuous improvement in service quality to enhance employee performance.
A Multidimensional Poverty Analysis In Madura Island, 2023 Wedi Musta Mulari; Rudi Purwono
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.v14i3.10530

Abstract

This quantitative study aims to analyze the determinants that influence the probability of multidimensional poverty among households on Madura Island in 2023. Using SUSENAS data and the Alkire-Foster (AF) Method, this study confirms that the multidimensional poverty rate in this region remains high. Logistic Regression Analysis identified key factors: Non-Cash Food Assistance (BPNT) proved to be significant and negative, confirming its effectiveness as a social safety net. The most crucial finding is the role of access to formal financial services (People's Business Credit and Cooperative Credit), which significantly and negatively affects the probability of multidimensional poverty, making it the most vital determinant in reducing deprivation. In addition, the marital status of the head of household (KRT) has a negative and significant effect, while the number of household members has a positive but insignificant effect. In conclusion, to overcome multidimensional poverty in Madura in the post-pandemic period, policies must focus efforts on massively expanding access to KUR and Cooperative Credit as an effective and sustainable economic empowerment strategy, while maintaining the continuity of social assistance.
Digital Readiness as Driver of Sustainable Organizational Performance in Higher Education Institution: Systematic Literature Review Yustinus Rawi Dandono; Indra Siswanti; Lenny Christina Nawangsari; Mafizatun Nurhayati
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.v14i3.10531

Abstract

Growing demand on higher education institutes (HEIs) to consider digital transformation and sustainability at the same time has raised interest among scholars in digital readiness as a strategic driver for sustainable long-term organizational performance. The purpose of this study is therefore 3-fold: First, by means of a systematic review, to synthesize what we know about how digital readiness is defined and understood in the context of HEIs. Adopting a systematic literature review (SLR) design and guided by PRISMA 2020, this investigation analyzed 96 high-quality articles between bellwether year, 2015 to prognostic year of interest 2025. A thematic synthesis was carried out to explore the predominant patterns, mechanisms and theorizing of the digital readiness–performance link. Findings Five interdependent themes are brought to light: (1) digital readiness as a strategic capability, (2) governance and data-driven readiness enabling evidence-based sustainability, (3) human and cultural readiness in the guise of mediating mechanisms, (4) technological and infrastructural readiness propelling operational sustainability, and finally (5) digital leadership and strategic alignment as catalysts. The synthesis shows that the digital readiness is more than just about technological readiness, and include institutional capabilities that promote efficiency, resilience, innovation and governance legitimacy. In the absence of appropriate compendium, this study has gone a step forward by combining RBV DCs and sustainability to produce an integrated theoretical framework that offers new insights on both theory and practice for HEI leaders and their policy makers in search of sustainable digital transformation.
The Effect of Corporate Social Responsibility and Leverage on Tax Planning With Institutional Ownership As A Moderating Variable Mita Rusliani; Bani Binekas
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.v14i3.10534

Abstract

This study aims to assess the effect of Corporate Social Responsibility (CSR) and leverage on tax planning, with institutional ownership as a moderating variable. The population consists of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The sample was selected using purposive sampling and employed a quantitative approach using Moderated Regression Analysis (MRA). The results show that CSR does not have a significant effect on tax planning, meaning that the amount of CSR expenditure does not directly affect a company's ETR. Meanwhile, leverage has a positive and significant effect on tax planning, indicating that the use of debt is related to changes in tax burdens through interest expenses. Institutional ownership was unable to moderate the relationship between CSR and tax planning, but it was proven to weaken the effect of leverage on tax planning. Simultaneously, the model's ability to explain tax planning was still relatively low, with a coefficient of determination value below 10 percent, indicating that tax planning practices in the food and beverage sub-sector were more influenced by factors other than the research variables. These findings confirm that companies in this sub-sector are more focused on operational stability, regulatory compliance, and public legitimacy than on aggressive tax saving strategies
Community Dogma: Transactional Relations of the Suli Indah Village Community Cooperative Alit Darmawan; Latifah Sukmawati Yuniar; Rahayu Indriasari; Nina Yusnita Yamin; Arif Gunarsa
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.v14i3.10536

Abstract

The role of religious dogma shapes the belief system that affects the accountability of cooperative financial management. This research aims to find the meaning of cooperative accountability in the prescriptive Hindu dogma. The research locus is in Suli Indah Village, where the majority of the population is Hindu. A qualitative approach with phenomenological methods is used to explore the experience and subjective meaning of society. Data was obtained through in-depth interviews with managers and cooperative members as well as observation of financial practices. The results show that cooperatives are interpreted not only as economic institutions, but as a moral and spiritual space based on Dharma, honesty (Satya), solidarity, and social responsibility. Public trust is formed through collective experience, social closeness, and the perception of ethical and transparent accounting practices. Cooperatives are understood as Dharma Barns, where accountability is exercised as a moral and spiritual obligation, with dogma as the social legitimacy of the sustainability of cultural value-based practices.
The Impact of The Baznas Microfinance Village Program on Improving The Economic Welfare and Religiosity of Female Heads of Households Muhammad Fathan Izzuddin; Cupian Cupian; Yudi Ahmad Faisal
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.v14i3.10538

Abstract

This study analyzes the impact of the BAZNAS Microfinance Desa (BMD) program on the economic welfare and religiosity of Female Heads of Households (PEKKA) in West Java. Using a mixed-method approach with SEM-PLS analysis and the CIBEST model involving 151 respondents, this study examines the influence of business capital, mentoring, and training. The SEM-PLS results indicate that business capital does not have a significant partial effect on economic welfare, whereas mentoring and training have a significant positive impact, with mentoring being the most dominant variable. Furthermore, the CIBEST analysis confirms the program's success through a drastic reduction in absolute poverty (material and spiritual) from 61 to 6 individuals, alongside a significant increase in the number of beneficiaries in the prosperous quadrant. The study concludes that financial assistance must be bundled with intensive mentoring to ensure sustainable economic independence and spiritual strengthening for PEKKA.
The Role of Tobacco Excise Revenue Sharing Funds (DBHCHT) in Reducing Tax Evasion Tjipto Aji Sudarso; Sartika Djamaluddin
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.v14i3.10540

Abstract

This study examines the relationship between the allocation of DBHCHT for law enforcement and tax evasion efforts, as reflected by the number of illegal cigarette seizures, during the 2021–2023 period using a panel regression model. The research employs a Random Effects Panel Regression model with the Generalized Least Squares (GLS) estimation method. The analysis results indicate that DBHCHT significantly contributes to reducing tax evasion efforts through its positive association with the number of illegal cigarette seizures. Regions receiving relatively larger DBHCHT allocations demonstrate a greater impact in curbing tax evasion attempts. Therefore, the central government should reassess the allocation of DBHCHT for law enforcement and optimize its utilization at the local government level to strengthen oversight capacity in combating the circulation of illegal cigarettes.
The Effect Of Capital Intensity And Profitability On Tax Planning With Board Independence As A Moderating Variable Leynavira Safitri; Bani Binekas
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.v14i3.10545

Abstract

Tax planning is a strategic issue as governments increasingly rely on corporate tax revenue to finance development. This study examines the effects of capital intensity and profitability on corporate tax planning and evaluates the moderating role of board independence. Using a quantitative causal-comparative design, the study analyzes food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024. Firms were selected through purposive sampling based on audited financial statements, positive earnings, and complete governance disclosures. Secondary data were analyzed using multiple linear regression and moderated regression analysis. The results indicate that capital intensity and profitability do not significantly affect tax planning, and board independence does not moderate these relationships. Nevertheless, the overall model is statistically significant, suggesting that tax planning may be influenced by other organizational or institutional factors. This study contributes to the literature by reassessing the role of financial and governance variables in tax planning research and offers practical insights for regulators and managers to strengthen governance quality and ensure tax strategies remain efficient, compliant, and sustainable.

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