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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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Digital Payment and Financial Technology: Their Impact on the Financial Performance of MSMEs in Yogyakarta Eska Prima Monique Damarsiwi; Andriyani Prawitasari; Nia 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.v14i3.11866

Abstract

Digital transformation has driven significant changes in the business activities of MSMEs, particularly in the areas of transactions and financial management. The use of digital payments and financial technology (FinTech) is one strategy that can improve operational efficiency, expand access to financial services, and support improved business performance. This study aims to analyse the impact of digital payments and financial technology on the financial performance of MSMEs in the Special Region of Yogyakarta. The study employs a quantitative approach using explanatory research methodology. Data were collected through the distribution of questionnaires to 200 MSME operators selected using purposive sampling. The Digital Payment variable was measured using indicators of QRIS usage, e-wallet usage, ease of transactions, transaction speed, transaction security, and ease of transaction recording. The Financial Technology variable was measured using indicators of ease of access to digital financial services, ease of obtaining digital financing, efficiency of business financial management, and ease of monitoring transactions and cash flow. Meanwhile, Financial Performance was measured through sales growth, profit growth, operational cost efficiency, improved cash flow, and increased profitability. Data analysis was carried out using multiple linear regression with the aid of SPSS software. The results of the study indicate that Digital Payment has a positive and significant effect on Financial Performance.
The Role Of Financial Distress In Mediating The Relationship Between Liquidity, Leverage, And Operating Capacity On Profitability Yosi Kurnia; Muhammad Yusuf; Dokman Marulitua Situmorang; Nurkholik Nurkholik; Feliks Dabur
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.v14i3.11878

Abstract

The purpose of the study is to determine the effect of Liquidity, Leverage, Operating Capacity, on Profitability through Financial Distress. This type of research is classified as survey research with theory development and hypothesis testing methods (explanatory). The results of the study show a significant effect of Liquidity on Financial Distress. Significant influence of Liquidity on Profitability. Significant influence of Leverage on Financial Distress. Significant influence of Leverage on Profitability. Significant influence of Financial Distress on Profitability. Significant influence of Operating Capacity on Profitability. Significant influence of Operating Capacity on Profitability.
Business Risk, Firm Size, and Debt Policy on Firm Value: The Mediating Role of Financial Performance Sosnon Putri Halawa; Sukrisno Sukrisno
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.v14i3.11881

Abstract

This study aims to examine the effect of Business Risk (RISK), Firm Size (SIZE), and Debt Policy (DER) on Firm Value (PBV) with Financial Performance (ROA) as a mediating variable in non-financial companies listed on the Indonesia Stock Exchange. The study population includes all companies in the non-financial sector listed on the Indonesia Stock Exchange, and the sample selection was carried out using purposive sampling with criteria of financial reporting consistency, full availability of variable data, and continuous recording during the observation period 2020-2024. This study uses secondary data in the form of annual financial statements obtained from the official website of the Indonesia Stock Exchange and is analyzed using path analysis with the Baron and Kenny procedure through SPSS version 26 software. The results show that RISK has a negative and significant effect on ROA, SIZE has a positive and significant effect on ROA as the most dominant determinant, and DER has a negative and significant effect on ROA. ROA has a positive and significant effect on PBV. Mediation testing proves that ROA significantly mediates the effect of all three independent variables on PBV through partial mediation. This study provides theoretical implications in strengthening the trade-off theory and signaling theory, managerial implications regarding the importance of optimally managing asset scale and leverage, and regulatory implications regarding the need for increased transparency in the disclosure of financial risks by public non-financial companies in the Indonesian capital market.
Investment Decision, Funding Decisions, And Dividend Policies On Firm Value: Empirical Evidence From Emerging Country Lutfatul Jamiah; Sukrisno Sukrisno
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.v14i3.11884

Abstract

This study aims to examine the influence of investment decision, funding decision, and dividend policies on the value of non finance companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The study population included all non finance companies listed on the Indonesia Stock Exchange, and sample selection was carried out using purposive sampling techniques with criteria of consistency of financial reporting, cash dividend distribution, and completeness of data during the observation period. This study uses secondary data in the form of annual financial statements obtained from the official website of the Indonesia Stock Exchange and analyzed using multiple linear regression using the Ordinary Least Squares method through SPSS software version 26. The results of the study show that. Simultaneously, Debt to Equity Ratio (DER) ,Price Earnings Ratio (PER ) and Price to Book Value (PBV),have a significant effect on the company's value with adequate model explainability. This study provides theoretical implications in the form of strengthening signaling theory and trade-off theory, managerial implications in the form of the importance of stable dividend policy priorities, and regulatory implications in the form of the need to strengthen transparency in the disclosure of financial policies of public companies in the Indonesian capital market.
The Influence Of Corporate Social Responsibility On Customer Loyalty Through Trust And Electronic Word Of Mouth At Emina Cosmetics Keisha Attila Fardhana; Gracia Ongkowijoyo
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.v14i3.11891

Abstract

This study was conducted to analyze the influence of Corporate Social Responsibility (CSR) on customer loyalty through trust and Electronic Word of Mouth (E-WOM) in Emina Cosmetics consumers. This research was carried out with a quantitative method through the distribution of questionnaires to Emina Cosmetics consumers who have purchased Emina products. This study utilizes data sourced from questionnaires that have been filled out by Emina Cosmetics consumers who have purchased products, with 160 respondents' data processed using the PLS-SEM method assisted by SmartPLS 4. This research shows that CSR has been proven to be able to increase consumer trust, E-WOM, and customer loyalty. In addition, trust and E-WOM have also proven to be bridges that connect CSR with customer loyalty, where E-WOM has a much stronger role than trust. These findings confirm that relevant and efficiently communicated CSR programs through digital media can encourage consumers to share positive experiences, ultimately strengthening customer loyalty in a sustainable manner.
Tax Surveillance and Optimization of Hotel Tax Revenues in Surabaya Praptining Rahayu; Puput Tri Komalasari
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.v14i3.11895

Abstract

This study aims to analyze the effect of tax surveillance on hotel tax revenue in Surabaya City. This research applies an explanatory quantitative approach using secondary panel data on hotel tax objects from 2013 to 2024. The unit of analysis is hotel tax object-year. The sample consists of 218 hotel tax objects with 1,918 observations. The dependent variable is hotel tax revenue, transformed into ln(tax revenue + 1), while the main independent variable is tax surveillance, measured as a dummy variable based on the installation year for each tax object. The data were analyzed using panel data regression with a two-way fixed effect model and clustered standard errors at the hotel tax object level. The results show that tax surveillance has a positive effect on hotel tax revenue, with a coefficient of 0.3718 and statistical significance at the 10 percent level. This coefficient indicates that after receiving tax surveillance, hotel tax revenue tends to increase by approximately 45.04 percent. Robustness checks also show a consistently positive direction of effect across several model specifications. These findings indicate that tax surveillance can serve as an instrument for local tax intensification by improving transaction monitoring, reducing information asymmetry, and strengthening data-driven tax supervision.
The Influence Of Human Resource Development, Leadership And Organizational Culture On Employee Performance With Work Ethic As An Intervening Variable In The Housing And Regional Office Langkat Regency Settlement Ferisna Yuliamita Saragih; Kholilul Kholik; Saimara A.M Sebayang
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.v14i3.11934

Abstract

This research aims to analyze the influence of human resource development, leadership, and organizational culture on employee performance with work ethic as an intervening variable in the Langkat Regency Housing and Settlement Area Office. This study uses a quantitative approach. The population in this study is all employees of the Langkat Regency Housing and Settlement Areas Office which totals 50 people. Because the population is relatively small, the entire population is used as a sample with a total sampling technique, so that the research sample totals 50 respondents. Data was collected through the distribution of questionnaires with a Likert scale and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with the help of the SmartPLS 3.0 application. The results of the study show that human resource development has a positive and significant effect on work ethic with a coefficient of 0.357 and on employee performance with a coefficient of 0.644. Organizational culture has a positive and significant effect on work ethic with a coefficient of 0.452, but does not have a significant effect on employee performance with a coefficient of 0.049. Work ethic has a positive and significant effect on employee performance with a coefficient of 0.258. Furthermore, leadership does not have a significant effect on work ethic with a coefficient of 0.145, but has a positive and significant effect on employee performance with a coefficient of 0.581. In the indirect influence, organizational culture has a significant effect on employee performance through work ethic with a coefficient of 0.217, and human resource development also has a significant effect on employee performance through work ethic with a coefficient of 0.192. Meanwhile, leadership does not have a significant effect on employee performance through work ethic with a coefficient of 0.138. The R Square value shows that work ethic can be explained by 82.4%, while employee performance can be explained by 87.0% by the research model. This research shows that the development of human resources, leadership, and organizational culture has an important role in improving employee performance, both directly and indirectly through work ethic. Therefore, agencies need to improve human resource development programs, strengthen leadership, and build a good organizational culture to encourage improvement in work ethic and employee performance.
The Effect Of Digital Training On Teacher Performance : The Mediating Role Of Digital Self-Efficacy Among Teachers At SMA Negeri 1 Selesai Firmansyah Firmansyah; Siswa Pratama; Syafril Gustiawan
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.v14i3.11939

Abstract

This study examines the effect of Digital Training on Teacher Performance with Digital Self-Efficacy as a mediating variable. The research is based on the increasing need for teachers to adapt to digital learning environments and to improve their professional performance through technology-based competencies. A quantitative approach was employed using survey data collected from teachers and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The measurement model was evaluated through outer loading, Cronbach’s Alpha, Composite Reliability, Average Variance Extracted, Fornell-Larcker criterion, cross-loading, and HTMT, while the structural model was assessed using R-square, direct effects, and indirect effects. The results show that Digital Training has a positive and significant effect on Teacher Performance. Digital Training also has a positive and significant effect on Digital Self-Efficacy. Furthermore, Digital Self-Efficacy positively and significantly affects Teacher Performance. The mediation test confirms that Digital Self-Efficacy partially mediates the relationship between Digital Training and Teacher Performance. The model explains 54.1% of the variance in Digital Self-Efficacy and 78.3% of the variance in Teacher Performance, indicating moderate to substantial explanatory power. These findings suggest that digital training contributes not only to teachers’ technical competence but also to their confidence in using digital technologies. Therefore, educational institutions should develop continuous digital training programs supported by mentoring and practical implementation to enhance teacher performance in digital learning settings.
Analysis of E-Service Quality and E-Trust on E-Satisfaction of PLN Mobile App Users With Digital Marketing as a Mediating Variable (Case Study at PT. PLN UP3 Pematang Siantar) Resignedly Hatoguan Pakpahan; Nurafrina Siregar; Mesra B
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.v14i3.11945

Abstract

This study analyzes the influence of e-service quality and e-trust on the e-satisfaction of PLN Mobile app users, with digital marketing as a mediating variable at PT. PLN UP3 Pematang Siantar. This is a quantitative study using a survey approach, involving 220 respondents and analyzed using Partial Least Squares with SmartPLS. The results indicate that e-service quality and e-trust have a positive and significant effect on e-satisfaction. Both variables also have a positive and significant effect on digital marketing, which subsequently mediates their influence on user satisfaction. The R-square value for e-satisfaction of 0.589 indicates that 58.9% of the variation in user satisfaction is explained by e-service quality, e-trust, and digital marketing. These findings confirm that user satisfaction with the PLN Mobile app is influenced by service quality, user trust, and the effectiveness of digital marketing. This study also highlights the importance of interactive and educational digital communication strategies to enhance user understanding and engagement. The research findings are expected to provide practical insights for PLN to design feature improvements, build customer loyalty, and optimize digital service transformation.
The Influence Of Human Resource Development, Competence And Leadership On Employee Performance With Workload As An Intervening Variable In The Medan Religious Court Samsir Toona; Kholilul Kholik; Yohny Anwar
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.v14i3.11947

Abstract

This study aims to analyze the influence of Human Resource development, competence, and leadership on employee performance with workload as an intervening variable in the Medan Religious Court. This study uses a quantitative approach with data collection techniques through the distribution of questionnaires to all 60 employees, so that the sampling technique used is a saturated sample. The data analysis method used is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the help of SmartPLS 3.0 software.The results showed that workload had a positive and significant effect on employee performance with a coefficient of 0.414, t-statistic of 3.854, and p-value of 0.000. Leadership had a positive and significant effect on employee performance with a coefficient of 0.306, t-statistic of 2.325, and p-value of 0.020, but had no significant effect on workload with a coefficient of 0.304, t-statistic of 1.853, and p-value of 0.064. Competency had a positive and significant effect on workload with a coefficient of 0.870, t-statistic of 6.233, and p-value of 0.000, and had a positive and significant effect on employee performance with a coefficient of 0.301, t-statistic of 2.188, and p-value of 0.029. Human resource development has a positive and significant effect on workload with a coefficient of 0.303, t-statistics of 2.502, and p-value of 0.013, and has a positive effect on employee performance with a coefficient of 0.142 and p-value of 0.047.In the indirect influence, the workload was unable to mediate the influence of leadership on employee performance with a coefficient of 0.126, t-statistic of 1.498, and p-value of 0.135. On the other hand, workload was able to mediate the influence of competency on employee performance with a coefficient of 0.360, t-statistic of 3.325, and p-value of 0.001, and was able to mediate the influence of human resource development on employee performance with a coefficient of 0.225, t-statistic of 1.989, and p-value of 0.049. Thus, it can be concluded that competence is the most dominant variable affecting workload, while workload is the most dominant variable affecting employee performance.

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