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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 Financial Information On Firm Value With Csr Disclosure As A Moderating Variable In The Energy Sector On The Indonesia Stock Exchange 2021-2024 Period Ayu Rachmawati; Etty Puji Lestari; Faizul Mubarok
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.v14i3.10597

Abstract

This study aims to analyze the effects of profitability, firm size, and leverage on firm value, as well as to examine the moderating role of CSR disclosure in energy sector companies listed on the Indonesia Stock Exchange during 2021–2024. This research employs a quantitative approach with a causal research design. Secondary data were obtained from financial statements and sustainability reports of energy sector companies. Data collection was conducted using documentation techniques with purposive sampling, resulting in 23 sample companies. Panel data regression with moderation analysis was applied using EViews 13 software. The results indicate that profitability and firm size have no significant effect on firm value, while leverage has a significant positive effect. CSR disclosure has a significant positive effect on firm value. Furthermore, CSR disclosure does not moderate the relationship between profitability and firm value nor between firm size and firm value, but it significantly weakens the positive effect of leverage on firm value in energy sector companies. These findings suggest that firm value in the energy sector is influenced not only by financial performance but also by sustainability considerations. Therefore, companies are encouraged to integrate financial strategies and CSR disclosure, while investors should consider both financial and nonfinancial information.
Examining Financial Distress In The Indonesian Coal Sector: The Role Of Cash Flow, Leverage, Liquidity, And Institutional Ownership Naomi Valentina Lumban Gaol; Indra Kusumawardhani
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.v14i3.10598

Abstract

This study investigates the effects of operating cash flow, leverage, liquidity, and institutional ownership on financial distress in coal companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Financial distress is measured using the continuous form of the Altman Z-Score Model for Emerging Markets (2019 modification). The study utilizes secondary data from 29 firms selected through purposive sampling, resulting in 75 firm-year observations. Data are analyzed using multiple linear regression techniques. The partial (t-test) results indicate that operating cash flow, leverage, and liquidity have a significant effect on financial distress, while institutional ownership does not exhibit a significant influence. The simultaneous (F-test) results show a significance level of 0.000 with an F-statistic of 83.818, indicating that all independent variables jointly affect financial distress. Furthermore, the Adjusted R² value of 0.817 suggests that 81.7% of the variation in financial distress can be explained by the variables included in the model, while the remaining 18.3% is explained by other factors. These findings indicate that internal financial conditions play a dominant role in determining financial vulnerability in coal companies and support the use of continuous Z-Score measurements in capturing variations in firms’ financial conditions.
Overvalued And Undervalued Stock? Comparative Case Study Using Discounted Cashflow Method Yulia Sukma Hardyanti; Vita Via Puspita; Ika Atma Kurniawati
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.v14i3.10601

Abstract

This study aims to analyze the intrinsic value of PT Indofood Sukses Makmur Tbk and PT Unilever Indonesia Tbk using the Discounted Cash Flow (DCF) method. The companies were selected based on their strategic role in the consumer goods sector and their attractiveness to investors. A descriptive quantitative approach was applied using secondary data from financial reports for 2022–2024. The results indicate that INDF shares are undervalued on 2022 until 2024, UNVR shares are overvalued on 2022 until 2023 dan undervalued on 2024. This discrepancy reflects differences in business structure and cash flow efficiency between the firms. The findings emphasize the importance of fundamental valuation in supporting rational and strategic investment decisions.
The Effect Of Esg Disclosure, Asset Turnover, And Working Capital Turnover On Financial Performance In Industrial Goods Companies Listed On The Indonesian Stock Exchange From 2021 To 2024 Abdurrahman Faiz Ghifari; Retno Yulianti
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.v14i3.10604

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure, Asset Turnover (TATO), and Working Capital Turnover (WCTO) on the financial performance of industrial companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. This study uses a quantitative approach with a comparative causal research design. The data used is secondary data obtained from companies' annual financial reports and sustainability reports. Sampling was determined using purposive sampling, resulting in 113 observations that met the research criteria. The analysis method used was multiple linear regression to test the effect of independent variables on financial performance, which was proxied by Return on Assets (ROA). The results showed that ESG disclosure and asset efficiency had an effect on the financial performance of industrial companies, while working capital management efficiency showed varying effects. This study contributes to enriching the financial accounting literature by integrating aspects of sustainability and operational efficiency, as well as providing practical implications for company management, investors, and regulators in making sustainability-oriented decisions.
The Role Of Health Function Expenditure In Achieving Sdg 3 Moderated By Apip And Iepk In Indonesia Moh Agil; Haryono Pasang Kamase; Muhammad Ikbal Abdullah; Fikry Karim
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.v14i3.10614

Abstract

Health is a central pillar of sustainable development and a key priority within Sustainable Development Goal 3 (SDG 3), yet Indonesia continues to face persistent health disparities across regions despite increasing public health expenditure. This study examines whether health function expenditure effectively improves SDG 3 outcomes and investigates the moderating roles of internal government supervision and corruption control. Using panel data from Indonesian provincial, district, and municipal governments for the post-pandemic period, this research applies regression and moderation analysis to assess the relationships among health expenditure, SDG 3 achievement, the capacity of the Government Internal Supervisory Apparatus (APIP), and the Effectiveness of Corruption Control Index (IEPK). The findings indicate that health function expenditure positively influences SDG 3 outcomes, and this effect is significantly strengthened when supported by effective internal supervision and strong corruption control. These results highlight that budget size alone is insufficient; governance quality plays a crucial role in translating expenditure into health improvements. The study contributes to the literature by integrating fiscal policy and governance perspectives and provides policy-relevant insights for strengthening accountability mechanisms to accelerate SDG 3 achievement in Indonesia.
The Mediating Role of Work Motivation in the Effects of Transformational Leadership, Reward System, and Work-Life Balance on Generation Z Employee Performance in Surabaya, Indonesia Shafa Tasya Salsabila; Tommy Christian Efrata
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.v14i3.10632

Abstract

This study analyzes the effect of Transformational Leadership, Reward System, and Work-Life Balance on Employee Performance with Work Motivation as a mediating variable among Generation Z employees in Surabaya. Using a quantitative approach with cross-sectional design, data were collected from 200 respondents through Likert scale questionnaires and analyzed using SEM-PLS. Results showed that all three variables positively and significantly affect Work Motivation and Employee Performance, both directly and indirectly. Work Motivation acts as a partial mediator, explaining 62% of variance in employee performance. The structural model demonstrated substantial predictive power with R² of 62.2% for work motivation and 62.0% for employee performance. This study strengthens Self-Determination Theory in Indonesia's emerging market context and provides practical guidance for HR practitioners in designing transformational leadership strategies, adaptive reward systems, and work-life balance policies for Generation Z.
The Influence of Digital Marketing Strategy and the Application of Information Technology on Go Global Decision Making Implications for Competitive Advantage (Survey on MSMEs in Palu City) Rena Ayu Purniatin; Abdul Kahar; Masruddin Masruddin; I Putu Edi Darmawan
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.v14i3.10634

Abstract

This study aims to examine the influence of digital marketing strategies and the application of information technology on competitive advantage, with the decision to go global as an intervening variable in MSMEs in Palu City. The approach used is quantitative with the Path Analysis method, involving 100 MSME actors selected using purposive sampling techniques. Data collection was carried out through the distribution of questionnaires directly to respondents. The results of the analysis show that digital marketing strategies and the application of information technology have a positive and significant influence on the decision to go global and competitive advantage. In addition, the decision to go global has been proven to be able to act as a mediating variable in the relationship between the two variables to competitive advantage. These findings confirm that the implementation of digital strategies and the integrated use of information technology are important factors in increasing the competitiveness of MSMEs in a sustainable manner.
The Meaning Of Profit From The Perspective Of Business Actors In The Canteen Of The Faculty Of Economics And Business Tadulako University Nurainun Habiba; Sugianto Sugianto; Ernawaty Usman; Latifah Sukmawati Yuniar
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.v14i3.10643

Abstract

This research aims to understand the meaning of profit from the perspective of business actors who carry out economic activities in the Canteen of the Faculty of Economics and Business, Tadulako University. This research uses a qualitative approach with phenomenological methods. Data were collected through semi-structured in-depth interviews, observations, and documentation conducted with two purposively selected informants. Data analysis uses the stages of data collection, data reduction, data presentation and conclusion drawn. The results of the study show that profit is interpreted multidimensionally, including interrelated material and non-material aspects. Functional material profit is understood as sustainability that supports the fulfillment of living needs and maintains business continuity. Meanwhile, non-material profits are interpreted as happiness, blessings and relationships. The campus environment as a social space also influences the way business actors view profits, so that business orientation is not solely directed at maximizing profits, but also at balancing economic interests and human values. This research contributes by broadening the understanding of profit as a contextual and social concept, especially in the practice of micro businesses operating in an environment full of social interaction.
Procurement Management Case Analysis Government Goods/Services in Indonesia Period of 2025 Dodi Hardinata; Silke Sachanovrissa; Elian Susanti; Yeni Kartika
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.v14i3.10717

Abstract

This study aims to analyze in detail the problems of implementing government procurement of goods/services that occurred in Indonesia in the period of 2025. Government procurement of goods and services in Indonesia is a complex process and has a significant impact on the success of national development. This study focuses on new policies, the application of technology in procurement, as well as issues such as transparency, efficiency, and accountability. Data are taken from various official government reports, articles, and the results of interviews with related parties. The research method used is a qualitative method, with a total of 68 informants. The results of the study, government procurement of goods and services in Indonesia in 2025 shows some progress in terms of policy and technology, but still faces major challenges related to transparency, accountability, and human resource competency. Increased technological capacity and stricter law enforcement are needed to realize more effective and efficient procurement. The novelty in this study is, providing recommendations for improvements based on the cases of procurement of goods/services analyzed, the government needs to strengthen policies and implementation of more accountable and transparent procurement. Supervision and law enforcement, conducting stricter supervision of the procurement process and taking firm action against any form of deviation to reduce the risk of criminal acts of corruption.
The Influence of Parasocial Relationship, Promotion, and Perceived Usefulness on Customer Loyalty in TikTok Livestream Atik Zanzabila; Kurniawati Kurniawati; Renny Risqiani
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.v14i3.10755

Abstract

The rapid growth of social media and e-commerce has positioned TikTok as a prominent platform for livestreaming commerce, with high user engagement in Indonesia. This study aims to examine the effects of parasocial relationship, promotion, and perceived usefulness on purchase behavior and customer satisfaction, and their implications for customer loyalty within the Stimulus–Organism–Response (SOR) framework. A quantitative approach was employed using purposive sampling, involving 308 active TikTok users aged 18 years and above who had watched and purchased through TikTok livestreams. Data were collected via an online questionnaire and analyzed using Structural Equation Modeling (SEM) with AMOS Software. The findings reveal that parasocial relationship significantly influence purchase behavior, while purchase behavior and customer satisfaction have significant positive effects on customer loyalty. Promotion significantly affects customer satisfaction, whereas perceived usefulness does not.

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