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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 1,899 Documents
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The Effect of Tax Avoidance, Profitability, Independent Commissioners, and Audit Committee on Real Earnings Management: Evidence from Indonesian Manufacturing Companies Yudi Partama Putra; Dela Febri Rinjani; Meiffa Herfianti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 4 (2026): October
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i4.12280

Abstract

Real earnings management reduces earnings quality and the reliability of financial reporting. This study examines the effect of tax avoidance, profitability, independent commissioners, and audit committee on real earnings management in manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative approach, this study analyzes secondary data from 61 companies (305 firm-year observations) selected through purposive sampling and employs multiple linear regression analysis. The results show that profitability has a positive and significant effect on real earnings management, whereas tax avoidance, independent commissioners, and audit committee have no significant effect. Simultaneously, all independent variables significantly influence real earnings management. These findings support Agency Theory, indicating that profitability remains the primary driver of managerial earnings management, while corporate governance mechanisms have not effectively constrained such practices. This study provides empirical evidence on the determinants of real earnings management in Indonesian manufacturing companies.
Understanding Non-User Resistance toward Electric Motorcycle Adoption in Indonesia: The Role of Environmental Concern and Incentive Policy Risdayanti Risdayanti; Arif Hartono
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 4 (2026): October
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i4.12310

Abstract

Indonesia has the largest motorcycle population in Southeast Asia, yet electric motorcycle adoption remains below 1% of total national motorcycles. This study analyzes non-user resistance to electric motorcycle adoption using the Innovation Resistance Theory (IRT) framework, examining the moderating roles of environmental concern and incentive policy. A quantitative approach was employed with a survey of 166 non-user respondents across Indonesia. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that usage barriers, value barriers, and risk barriers significantly and negatively influence behavioral intention. Environmental concern and incentive policy positively affect behavioral intention. Notably, environmental concern moderates the relationships between all three barriers and behavioral intention—positively for usage and value barriers but negatively for risk barriers, indicating that environmentally conscious consumers have higher expectations for technological reliability. Conversely, incentive policy does not moderate the relationship between functional barriers and behavioral intention. These findings enrich the IRT literature within developing country contexts and imply that incentive policies must be complemented by non-financial approaches such as infrastructure development, product quality assurance, and public education to effectively address non-user barriers.
Determination Of Fraud And Misuse Of Information Technology On Academic Fraud Behavior With Self-Efficacy As A Moderating Variable Syasha Aulia Zubetta; Sriwidharmanely Sriwidharmanely; Fachruzzaman Fachruzzaman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 4 (2026): October
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i4.12344

Abstract

This study aims to analyze the influence of the fraud hexagon, which includes pressure, opportunity, rationalization, cability, arrogance, and collusion, as well as the misuse of information technology on academic fraud behavior, with the moderating role of self-efficacy in accounting students. This study employs a quantitative approach using a survey method targeting active accounting students at universities in Indonesia, both public and private, at the D3, S1, and S2 levels. Respondents were selected using convenience sampling, resulting in a sample of 385 participants. Data analysis was conducted using SmartPLS 4 software. The results indicate that the fraud hexagon (pressure, opportunity, rationalization, cability, arrogance, and collusion) influences academic fraud, whereas within the fraud hexagon moderated by self-efficacy, only the opportunity dimension significantly influences academic fraud. This indicates that high self-efficacy can reduce the influence of opportunity in driving academic fraud. Conversely, self-efficacy is unable to moderate the influence of pressure, rationalization, cability, arrogance, and collusion on academic fraud behavior. The misuse of information technology influences academic fraud behavior even when moderated by self-efficacy. This study contributes to the development of the fraud hexagon theory in the academic setting and underscores the importance of enhancing self-efficacy and strengthening academic integrity as efforts to minimize academic fraud in higher education institutions.
Risk Based Capital, Audit Committee Effectiveness and Reserve Management in Indonesia Life Insurance Companies Muhammad Daud
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 4 (2026): October
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i4.12358

Abstract

This study examines whether Risk-Based Capital (RBC) and audit committee effectiveness constrain reserve management in Indonesian life insurance companies. The analysis uses a balanced panel of 40 conventional life insurers observed from 2020 to 2024, producing 200 firm-year observations. Reserve management is measured through abnormal Net Technical Reserve, derived from a first-stage model that estimates the normal reserve ratio using benefit ratio, premium growth, reinsurance dependence, and firm size. The reported main specification applies two-way fixed effects with firm- and year-specific effects and White period cross-section clustered standard errors. The results show that RBC has a negative and statistically significant coefficient, while audit committee meeting frequency also has a negative and significant association with reserve management. Foreign ownership is positively associated with reserve management, whereas the proportion of independent commissioners is not significant. The findings indicate that capital adequacy and active audit committee monitoring are associated with lower reserve discretion. The study contributes evidence from a regulated emerging-market life insurance setting, while also identifying specification and measurement issues that require robustness verification before strong causal claims are made.
Self-Leadership and Trait Emotional Intelligence on the Adaptive Performance of Distance Education Lecturers: The Mediating Role of Work Engagement Nadya Kariza; Deni Surapto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 4 (2026): October
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i4.12403

Abstract

This research examines how self-leadership and trait emotional intelligence influence adaptive performance with work engagement serving as a mediator among distance education lecturers in Indonesia. Data obtained from 234 lecturers in an Indonesian cross-institutional distance learning environment were examined using PLS-SEM. The findings demonstrate that work engagement positively affect adaptive performance, while self-leadership and trait emotional intelligence positively affect both work engagement and adaptive performance. Additionally, work engagement significantly explains part of the link between self-leadership and adaptive performance but not significantly transmit the effect of trait emotional intelligence. The finding indicates that self-leadership and trait emotional intelligence function as distinct yet complementary personal resources for adaptive performance through various pathways. The study extends the JD_R model by demonstrating that the-resource-engagement-performance process varies across personal resources. The results practically provide insights for remote education institutions to build professor development programs that enhance personal resources and assist lecturer’s ability to adjust to changing work demands.
The Effect Of Service Quality And Customer Reviews On Repurchase Decisions Among Marketplace Users Dermawan Dermawan; Irvia Eriza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 4 (2026): October
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i4.12415

Abstract

This study aims to determine the effect of service quality and customer reviews on consumers’ repurchase decisions in marketplaces. A quantitative approach was employed, with data collected through questionnaires distributed to 120 respondents who had previously conducted transactions on marketplaces. The sampling technique used was purposive sampling. Data were analyzed using multiple linear analysis with SmartPLS. The F-test results indicate that service quality and customer reviews simultaneously have a significant effect on repurchase, with an F-test value of 0.000, below the 0.05 significance level. The partial t-test results show that service quality significantly affects repurchase, with a t-test value of 0.023 and a significance value of 0.000. Meanwhile, customer reviews also significantly affect repurchase, with a t-test value of 2.297 and a significance value of 6.208. The coefficient of determination (R²) of 0.329 indicates that 33% of the repurchase variable can be explained by service quality and customer reviews, while the remaining 67% is explained by other variables not examined in this study.
Integration of Green Economy and Social Entrepreneurship for Sustainable Regional Development: Evidence from Community Empowerment Programs in North Sumatra Annisa Ilmi Faried; Rahmad Sembiring; Ahmad Fadlan; Aulia Syahputri Sinaga
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 4 (2026): October
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i4.12419

Abstract

This study examines how the integration of green economy practices and social entrepreneurship shapes sustainable regional development through community empowerment programs in North Sumatra, Indonesia. Employing a mixed methods sequential explanatory design, the study combines quantitative survey analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM) with qualitative in-depth interviews to explain how ecological efficiency and socially driven innovation jointly strengthen household economic capacity and regional resilience. The conceptual model positions community empowerment as the pathway through which green economy and social entrepreneurship translate into economic, social, and environmental outcomes at the regional level. Findings are expected to show that green economy practices and social entrepreneurship orientation each contribute positively to sustainable regional development, with community empowerment programs playing a strengthening role in this relationship. The study contributes theoretically by extending stakeholder theory, the triple bottom line, and the sustainable livelihood framework into an integrated regional development model, and practically by informing local government and social enterprise actors on designing empowerment programs that are simultaneously ecologically sound and economically inclusive.
Digital Financial Literacy, Financial Technology Adoption, and MSME Financial Management on Financial Well-Being with Financial Resilience as an Intervening Variable in Generation Z MSME Actors Noni Ardian; Maya Macia Sari; M. Chaerul Rizky
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 4 (2026): October
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i4.12420

Abstract

This study aims to analyze the influence of Digital Financial Literacy, Financial Technology Adoption, and MSME Financial Management on Financial Well-Being with Financial Resilience as an intervening variable in Generation Z MSME actors in Medan City. This study uses a quantitative approach with the Structural Equation Modeling-Partial Least Squares (PLS-SEM) method. The research population is Generation Z MSME actors in Medan City with an unknown population. The sampling technique used purposive sampling with a minimum of 200 respondents who met the research criteria. Data was collected through an online questionnaire using a Likert scale of 1–5. The results of the study show that digital financial literacy, financial technology adoption, and MSME financial management have a positive and significant effect on financial resilience. Furthermore, financial resilience and digital financial literacy have a positive and significant effect on financial well-being, while financial technology adoption and financial management of MSMEs do not have a significant direct effect on financial well-being. In addition, financial resilience has been shown to significantly mediate the influence of three independent variables on financial well-being. Improving the financial welfare of Generation Z MSME actors is not only determined by the ability to utilize financial technology, the level of digital financial literacy, and business financial management, but also by the ability to build financial resilience in the face of various economic risks and uncertainties.
Building Organizational Citizenship Behavior through Employee Competence, Organizational Commitment and Perceived Organizational Support Evidence from Employees of the Currency Management Department, a Central Bank Ruth Suryandani; Setyo Riyanto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 4 (2026): October
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i4.12850

Abstract

This study examines the effect of employee competence and organizational commitment on organizational citizenship behavior (OCB), both directly and through the mediating role of perceived organizational support (POS), among employees of the Currency Management Department (CMD) of a central bank. A causal-associative quantitative design was applied to 154 of 220 permanent CMD employees selected through purposive sampling. Data were collected via a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with a two-stage higher-order construct approach in SmartPLS 4. Employee competence and organizational commitment positively and significantly affect both OCB and POS, with POS emerging as the strongest direct predictor of OCB, exceeding the direct effects of both exogenous variables. POS also significantly mediates the effect of competence (VAF = 45.50%) and commitment (VAF = 40.60%) on OCB, confirming a partial mediation mechanism for both paths. Notably, competence proved to be the single strongest predictor in the entire model when directed toward POS, even surpassing commitment's effect on POS. The model explains 49.4% of the variance in OCB and 52.6% of the variance in POS, with a good model fit (SRMR = 0.036; NFI = 0.901). These findings confirm three key insights. First, competence, commitment, and POS each significantly and directly shape OCB, with POS as the dominant driver. Second, POS significantly channels part of competence's and commitment's influence on OCB, confirming it as an active mediating mechanism rather than a parallel construct. Third, and most practically, because this mediation is only partial, strengthening competence and commitment is most effective for OCB when these efforts are paired with visible organizational support, so that gains in X also elevate perceived support (Z), thereby amplifying the ultimate effect on OCB (Y). These findings confirm the relevance of Social Exchange Theory and Organizational Support Theory in explaining extra-role behavior in a public financial institution, particularly in support of sustainable currency-management initiatives such as Green PUR.

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