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Contact Name
Karona Cahya Suseno
Contact Email
karona.cs@unived.ac.id
Phone
+6281373154399
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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
ISSN : 23388412     EISSN : 27164411     DOI : https://doi.org/10.37676/ekombis.v8i1.926
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.
Articles 1,398 Documents
Analisis Pergerakan Indeks Harga Saham Gabungan (IHSG) Sebelum Dan Sesudah Pandemi Covid Hasan Fahmi Kusnandar; Sri Mulyati; Ai Siti Rohana
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3834

Abstract

The research is aimed at analyzing the movement of the Composite Stock Price Index (IHSG) before and after the COVID-19 pandemic March 2019-February period. The data used is the Composite Stock Price Index (IHSG) in Indonesia published by the Indonesia Stock Exchange (BEI). The research method used is quantitative with the type of research is an Event Study, with a Paired T-Test model. The result of this research showa that COVID-19 has a significant effect on the Composite Stock Price Index (IHSG) on the Indonesia Stock Exchange (BEI) for the period March 2019-February 2021.
Analisis Peran Pimpinan Dalam Meningkatkan Disiplin Pegawai Di Kantor Camat Alang - Alang Lebar Kota Palembang Sutinah Andaryani; Sri Ermeila; Rusdi Rusdi; Ida Utami Dwikurniawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3878

Abstract

This qualitative descriptive research was conducted at the Sub-district Office, Alang-alang Lebar Palembang. In collecting the research data, interviews with informants, observation activities and documentation studies were carried out. This research found information that the Sub-district head as the leader had played a good role in improving employees` discipline at the sub-district office Alang-alang Lebar Palembang. The Interpersonal role was carried out by providing model of discipline and giving motivation to his employees. In the informational role, the sub-district head gave freedom in spreading responsible information and conveyed information to his employees in easy way to understand. Furthermore, the role of decision-making showed that the Sub-district head provided opportunities for all employees to be involved and participated in the decision-making process. In addition, there were factors which influenced the increase in employee discipline at the Sub-district Office Alang-alang Lebar Palembang. They were, first, the lack of employees' awareness of obeying the rules. Second, the lack of support in the form of employee promotions. Third, the lack of quality human resources within the organization.
Pengaruh Kompetensi Aparatur Pengelola Dana Desa, Sistem Pengendalian Internal, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Desa Yang Berada Di Kabupaten Tasikmalaya) Sri Rahayu; Dewi Fatimah Kartawinagara
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3880

Abstract

The purpose of this analysis was to determine the influence of the competency of village fund management officers, internal control procedures were working to manage monetary resources in small communities, and the incorporation of IT contributes to making village financial administration accountable. This study used a non-probability sampling strategy, namely in all village apparatus in Tasikmalaya Regency, West Java, a total of 351 villages. Multiple linear regression was performed statistically using SPSS version 25. Discussion of these findings data reveals that the responsibility for managing village funds in Tasikmalaya Regency is expected to increase dramatically in 2022, influenced by the competency of village fund management officers, internan control system, and IT utilization.
Pengaruh Solvabilitas dan Corporate Social Responsibility (CSR) Terhadap Manajemen Laba pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi tahun 2018-2020 Hesti Setiorini; Dinal Eka Pertiwi; Marini Marini; Yusmaniarti Yusmaniarti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3881

Abstract

This study aimed to determine the effect of solvency and corporate social responsibility (CSR) on earning managementof manufacturing companies in the consumer goods industry sector listedon the stock exchange in 2018-2020. This study used a quantitative method by using secondary data. The sample of this used a purposive samplingmethod with a population of manufacturing companies in the consumer goods industry sector listed on the Indonesia stock exchange in 2018-2020. The techniques of analyzing of thie study used multiple linier regression techniques to test the hypothesis by using the SPSS program. The result of this study show that solvency has no effect on earnings management and corporate social responsibility (CSR) also has no effect on eraning management.
Pengaruh Net Profit Margin (NPM) Return On Asset (ROA), Return On Equity (ROA) Terhadap Nilai Perusahaan PT. Astra International TBK Tahun 2017-2021 Inka Nabela Nabela; Yun Fitriano; Nenden Restu Hidayah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3889

Abstract

Rapid economic development and the emergence of many new companies make every company in Indonesia must have a high ability to maintain the stability of the company's sustainability and company value.The purpose of this study was to determine the effect of Net Profit Margin, Return on Assets, Return on Equity on the Company Value of PT. Astra International Tbk. Data collection was carried out by taking samples on the website www.idx.co.id and data were analyzed using descriptive statistical analysis methods, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, multiple linear regression tests and determination tests.The results of the regression analysis show Y = 1.135 + 1.600NPM – 108.378ROA + 59.865ROE which means that the three variables have an influence on firm value. The value of the coefficient of determination is 0.536. This shows that Net Profit Margin (X1), Return on Assets (X2) and Return on Equity (X3) have an effect on Firm Value (Y) of 53.6% while the remaining 46.4% is influenced by other variables not included in this study. the results of the t test at a significance level of 0.05 explain that partially Net Profit Margin, Return on Assets and Return on Equity have a significant influence on the Company Value of PT. Astra International Tbk.
Analisis Kinerja Keuangan Pada Bank Sinarmas Dengan Menggunakan Common Size Dwi Budi Srisulistiowati; Rani Suryani; Sri Rejeki
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3890

Abstract

The purpose of the study was to determine the composition of assets, liabilities and total income in the financial statements of Bank Sinarmas using the Common Size method. The type of research in this research is quantitative research. The data used is secondary data, namely financial statements in the form of balance sheets and income statements for 2019-2021. The results showed that the balance sheet, especially assets, increased, but on the cash side it decreased. Liabilities, especially liabilities, experienced stability from 2019-2021. Equities are also experiencing stability. This shows that the bank's financial development is stable, where the proportion of liabilities is greater than the proportion of equity. While on the income statement, seen from other operating income experiencing instability and profit for the year increased in 2019-2021, this shows that the performance of Bank Sinarmas in 2019-2021 was good because the company was able to maintain its net profit in the following year.
The Effect Of PP 55 Of 2022 Implementation And Taxation Socialisation On Tax Compliance Level Of MSMEs Lasando Lumban Gaol; Vebry M Lumban Gaol
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3897

Abstract

This study aims to examine the effect of the Implementation of PP 55 of 2022 and taxation socialization on the tax compliance of MSMEs in Medan City. In this study, data were obtained from questionnaires distributed to 51 MSME respondents in Medan City. The analysis results show that the Implementation of PP 55 of 2022 and taxation socialization together have a positive and significant effect on the tax compliance of MSMEs. These results indicate that tax incentive policies such as PP Number 55 Year 2022 can help MSMEs in economic recovery post Covid-19 pandemic, while the government's intensive taxation socialization can increase taxpayer compliance to fulfill all their tax obligations. In order to improve the tax compliance of MSMEs, continuous socialization regarding tax incentive policies and the use of digital technology are needed to increase the effectiveness of tax education.
Corporate Governance And Financial Performance (In Manufacturing Companies Listed on the IDX in 2016-2020) Yudi Partama Putra; Meiffa Herfianti; Eti Arini
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3903

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Corporate Governance Terhadap Kinerja Keuangan (Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2016-2020). Corporate Governace sebagai variabel independen dalam penelitian ini diproksikan oleh dewan komisaris independen, dewan direksi, jumlah rapat dewan, keragaman gender, dan komite audit, sedangkan kinerja keuangan sebagai variabel dependen diukur menggunakan indikator pengukuran ROA. ROE, dan EPS. Populasi dalam penelitian ini seluruh perusahaan manufaktur yang terdaftar di BEI tahun 2016-2020 dan sampel yang digunakan dalam penelitian ini diambil dengan menggunakan metode purposive sampling, yaitu teknik pengambilan sampel dengan mempertimbangkan data kriteria tertentu yang disesuaikan dengan tujuan penelitian. Sampel dalam penelitian ini adalah laporan keuangan dan annual report perusahaan manufaktur mulai dari tahun 2016-2020 terdiri dari 76 perusahaan manufaktur yang memenuhi kriteria, dengan total observasi sebanyak 380. Metode pengumpulan data dengan menggunakan dokumentasi. Analisis data yang digunakan adalah uji statistik deskriptif dan uji hipotesis menggunakan alat regresi data panel. Hasil penelitian ini menunjukkan bahwa secara parsial dewan komisaris independen, jumlah rapat dewan, keragaman gender, komite audit tidak berpengaruh siginifikan terhadap kinerja keuangan baik yang diukur dengan ROA, ROE, dan EPS, sedangkan dewan direksi berpengaruh terhadap kinerja keuangan yang di ukur dengan ROA, ROE, dan EPS, dan secara simultan dewan komisaris, dewan direksi, jumlah rapat dewan, keragaman gender, dan komite audit berpengaruh secara bersama-sama terhadap kinerja keuangan.
Financial Knowledge Performance Owners MSMEs Terhadap Penggunaan Informasi Akuntansi Yayuk Marliza; Miki Indika; Rian Okta Vianie
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3940

Abstract

This study aims to determine whether level of education MSMEs Owners have an effect the use of accounting information in subdistrict eastern Lubuklinggau, Lubuklinggau city. This research uses a Simple Random Sampling technique and data collection using a questionnaire distributed to respondents, namely MSMEs owners. The data analysis technique uses multiple linear regression. The results showed that level of education have a significant influence on used for accounting information. This shows that the owner's understanding of the use of information will be an obstacle if it is not sharpened through good education, because they do not yet know the importance of using accounting information for their business if the education they have is still low
Transformasi Digital Adopsi Software as a Service Layanan Cloud Accounting Oleh UMKM Endar Pradesa; Tiara Syahrani; Ratih Eka Sakti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3949

Abstract

The purpose of this study is to explore and explore the decision to adopt or not adopt Software as a Service by Micro, Small and Medium Enterprises in Lubuklinggau City. This research uses a qualitative approach with an exploratory research design. Researchers collected primary data using in-depth interview techniques with 12 informants from 6 MSE’S sectors that most dominate businesses in Lubuklinggau City. The results of the study show that the adoption of Software as a Service innovation in the form of cloud accounting services in Lubuklinggau City is still relatively low. Personally, MSE’S players are still at the awareness and interest stage. Meanwhile, as a business group, MSMEs in Lubuklinggau City are still at the level of the early majority to the late majority and can even reach the laggard. Factors that influence the adoption of cloud accounting service innovations for MSE’S in Lubuklinggau City, namely: 1) Supporting factors, namely the ease of accessing and inputting data and effectiveness in business operations. 2) The inhibiting factors are the weak ability to understand technology, lack of competent human resources, limited financial data, and weak business management. Weak ability to understand technology into performance expectancy, lack of competent resources, and financial data is still a little bit into facilitating conditions and weak business management into effort expectancy.

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