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<![CDATA[Analisis Pengukuran Kinerja Unit Usaha Syariah Bank Sumut Medan Dengan Pendekatan Mashlahah Performa ]]>
<![CDATA[Miranda Julia Pasaribu]]>;
<![CDATA[Siti Aisyah]]>;
<![CDATA[Sugianto Sugianto]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v11i2.3951
<![CDATA[This journal reviews the Performance Measurement Analysis of the Sharia Business Unit of the Medan SUMUT Bank with the Maslahah Performance approach. This study aims to assess several aspects of the company's current value chain. Maslahah Performa is a performance measurement created by Achmad Firdaus, where the Maslahah Performa approach uses six measurement orientations used for sharia-based performance assessments that are in line with Islamic principles. This research is included in the descriptive case study category. The technique used in this study is the sharia economic approach which is used to determine whether a financial institution implements performance in accordance with sharia principles which is then complemented by a management approach. This study measures the performance of results and processes that are measured using quantitative data in addition to qualitative data to assess the effectiveness of maslahah owned by a company. Using descriptive statistics as a data analysis method used to examine quantitative data. The performance system with the maslahah performance approach is a spiritual leadership management system that is formulated using the Plan Do Check Actiaon system. The source of this research data is the results of interviews with employees of the Sharia Business Unit of Bank SUMUT Medan. The Sharia Business Unit of Bank Sumut Medan has sufficient performance in the benefit process, indicating that the Sharia Business Unit of Bank Sumut Medan provides adequate benefits. Performance results have sufficient benefits. This journal reviews the Performance Measurement Analysis of the Sharia Business Unit of the Medan SUMUT Bank with the Maslahah Performance approach. This study aims to assess several aspects of the company's current value chain. Maslahah Performa is a performance measurement created by Achmad Firdaus, where the Maslahah Performa approach uses six measurement orientations used for sharia-based performance assessments that are in line with Islamic principles. This research is included in the descriptive case study category. The technique used in this study is the sharia economic approach which is used to determine whether a financial institution implements performance in accordance with sharia principles which is then complemented by a management approach. This study measures the performance of results and processes that are measured using quantitative data in addition to qualitative data to assess the effectiveness of maslahah owned by a company. Using descriptive statistics as a data analysis method used to examine quantitative data. The performance system with the maslahah performance approach is a spiritual leadership management system that is formulated using the Plan Do Check Actiaon system. The source of this research data is the results of interviews with employees of the Sharia Business Unit of Bank SUMUT Medan. The Sharia Business Unit of Bank Sumut Medan has sufficient performance in the benefit process, indicating that the Sharia Business Unit of Bank Sumut Medan provides adequate benefits. Performance results have sufficient benefits.]]>
<![CDATA[Analisis Pengaruh CAR dan BOPO Terhadap ROA Dengan NIM Sebagai Variabel Intervening Pada PT. Bank Pembangunan Daerah Kalimantan Periode Tahun 2011 – 2021 ]]>
<![CDATA[Maulana Muhammad Ferly]]>;
<![CDATA[Risal Rinofah]]>;
<![CDATA[Ratih Kusumawardhani]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v11i2.3966
<![CDATA[This study aims to determine the influence of CAR, and BOPO on Profitability or ROA with NIM as an intervening variable in the Bank Pembangunan Daerah Kalimantan period. 2011 – 2021. The population of this research is all Bank Pembangunan Daerah Kalimantan, namely 4 companies. The sampling technique used is the Purposive Sampling method, which is a sample taken with certain considerations. The consideration in question is the Bank Pembangunan Daerah Kalimantan which has complete financial data for 11 years, namely 2011 – 20 21. The data analysis method in this study is multiple regression analysis and path analysis using SPSS 26 software. Based on the results of the hypothesis test, it can be concluded that CAR partially has a positive and significant effect on NIM and Profitability (ROA). BOPO partially has a negative and significant effect on Net Interest Margin (NIM) and has a positive and significant effect on Profitability (ROA). NIM partially has a positive and significant effect on Profitability (ROA). Meanwhile, the Net Interest Margin (NIM) can mediate the influence of CAR and BOPO on the Profitability (ROA) of Bank Pembangunan Daerah Kalimantan for the 2011-2021 period.]]>
<![CDATA[Pengaruh Karakteristik Informasi Sistem Akuntansi Manajemen, Ketidakpastian Lingkungan, Dan Desentralisasi Terhadap Kinerja Manajerial Pada Hotel Di Kota Bengkulu ]]>
<![CDATA[Diah Khairiyah]]>;
<![CDATA[Ahmad Junaidi]]>;
<![CDATA[Muhammad Yusuf]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v11i2.3969
<![CDATA[This study aims to test whether Broad scope, Timelines, Aggregation, Integration, environmental uncertainty, and decentralization affect managerial performance.The sample in this study were 35 respondents consisting of 22 hotels selected based on certain criteria using purposive sampling. The type research is descriptive quantitative research to hypothesis testing. This research is included in the quantitative approach and the data used in this research are primary data. The data collection method was carried out using the questionnaire method. Data was collected by survey method by disturbing questionnaires directly. Furthermore data analysis was carried out using multiple linear regression analysis with the help of the SPSS version 18.0 Program. The results of this study indicate that study indicate that (1) Broad scope characteristics do not affect managerial performance, (2) Timeliness characteristics affect managerial performance, (3) Aggregation characteristics affect managerial performance, (4) Integration characteristics affect managerial performance, (5) The characteristics of environmental uncertainty have an effect on managerial performance, (6) the characteristics of decentralization have no effect on managerial performance, (7) the characteristics of management accounting information systems, environmental uncertainty and decentralization have an effect on managerial performance.]]>
<![CDATA[Pengaruh Faktor Demografis (Usia, Jenis Kelamin, dan Penghasilan) Terhadap Kepatuhan Wajib Pajak di Kota Bengkulu ]]>
<![CDATA[Winny Lian Seventeen]]>;
<![CDATA[iwin Arnova]]>;
<![CDATA[Yun Fitriano]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v11i2.3971
<![CDATA[This study aims to examine the influence of demographic factors, namely age, gender, and income, on taxpayer compliance in Bengkulu City. The analysis method used is regression analysis with a survey approach and purposive sampling technique to select respondent samples. Data were analyzed using SPSS statistical software. The results show that age, gender, and income significantly influence taxpayer compliance. Age has a significant positive effect on taxpayer compliance. Gender also has a significant effect on taxpayer compliance, where female respondents are more compliant in paying taxes compared to male respondents. Income also has a significant effect on taxpayer compliance, where respondents with higher income tend to be more compliant in paying taxes. The results of this study can provide input for relevant parties in improving taxpayer compliance in Bengkulu City.]]>
<![CDATA[Pengaruh Financial Knowledge, Financial Attitude dan Locus of Control terhadap pengelolaan keuangan mahasiswa akuntansi FEB Universitas Mataram ]]>
<![CDATA[Baiq Auliya Salsabilla]]>;
<![CDATA[Lilil Handajani]]>;
<![CDATA[Nurabiah nurabiah]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v11i2.3990
<![CDATA[The goal of this research is to determine how financial knowledge, financial attitude, and locus of control affect accounting students at FEB Mataram University's financial management. The assessments were administered to 93 (ninety three) Accounting students at the University of Mataram's Faculty of Economics and Business. Quantitative data employing primary data are the sort of data utilized in this research. The variant-based SEM approach (PLS SEM) was used in this study's data processing procedure, which was carried out utilizing the SmartPLS 4.0 software program. The findings of this research suggest that locus of control, financial knowledge, and financial attitude all have an impact on how accounting students handle their finances. The outcomes of this study's findings will have an impact on the Faculty of Economics and Business by offering suggestions for new alternative courses that may be offered, particularly those that are closely connected to financial management.]]>
<![CDATA[Pengaruh Disiplin Kerja, Loyalitas dan Kompensasi Terhadap Kinerja Perangkat Desa di Kecamatan Manna Kabupaten Bengkulu Selatan ]]>
<![CDATA[Gayatrie Ratna Bella]]>;
<![CDATA[Ahmad Soleh]]>;
<![CDATA[Tito Irwanto]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v11i2.3993
<![CDATA[The purpose of this study was to determine the effect of work discipline, loyalty and compensation on the performance of village officials in Manna District, South Bengkulu Regency. The regression results show Y = 17.770 + 0.281X1 + 0.219X2 + 0.125X3 These results describe a positive regression direction, meaning that there is a positive influence between X1 (Work discipline), X2 (loyalty), X3 (Compensation), on performance (Y). This means that if the variables of work discipline, loyalty and compensation increase, the performance of village officials will increase. The magnitude of the Coefficient of Determination is 0.130. This means that X1 (work discipline), X2 (loyalty) and X3 (compensation) affect performance (Y) by 13% while the remaining 87% is influenced by other variables not examined in this study. The results of the t test at a significant level of 0.05 explain that partially (individually) the variables of work discipline, loyalty and compensation have a significant influence on the performance variables of village officials because the significant value is less than 0.05. The results of the F test at a significant level of 0.05 explain that the variables of work discipline, loyalty and compensation have a simultaneous (together) influence on the performance of village officials because the significant value is less than 0.05.]]>
<![CDATA[Analisis Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Menggunakan Aplikasi Keuangan Berbasis Android SI APIK ]]>
<![CDATA[Dina Arista Prihatin]]>;
<![CDATA[Arisky Andrinaldo]]>;
<![CDATA[Indrawati Mara Kesuma]]>;
<![CDATA[Martini Martini]]>;
<![CDATA[Weni Susanti]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v11i2.4013
<![CDATA[The purpose of this study is to determine the Analysis of the Preparation of Financial Statements Based on SAK EMKM in the Implementation of the APIK SI Financial Application at the Tempe Cipto Roso Factory, Megang Sakti District. The type of research used is descriptive research with qualitative data analysis using primary data sources and secondary data sources. Agency theory is a reference in this research theory that explains the working relationship between company owners and company management. The results of this application are financial reports such as balance sheets, cash flow statements and income statements. In addition, this application can accurately describe the company's financial status.]]>
<![CDATA[Pengaruh Tingkat Aktivitas Eksplorasi, Ukuran Perusahaan Dan Leverage Terhadap Konservatisme Akuntansi (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021) ]]>
<![CDATA[Kamelia Kuswanti]]>;
<![CDATA[Nensi Yuniarti Zs]]>;
<![CDATA[Furqonti Ranidiah]]>;
<![CDATA[Budi Astuti]]>;
<![CDATA[Yudi Partama Putra]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v11i2.4014
<![CDATA[This study aims to examine the effect of the level of exploration activity, company size, and leverage on accounting conservatism in mining companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The population in this study consisted of 71 companies. The sample technique selected based on certain criteria using purposive sampling was 16 companies.This research is a quantitative research with secondary data. The data analysis technique used multiple linear regression analysis which was processed using the SPSS (Statistical Product and Service Solution) application. Methods of data collection using data documentation.The partial results of the study show that the level of exploratory activity has no significant effect in a negative direction on accounting conservatism, this can be seen from the calculated t value of -1.301, with a significance value of 0.197 > 0.05. Firm size has a significant effect in a negative direction on accounting conservatism, this can be seen from the t-value of -4.006, with a significance value of 0.000 <0.05. Leverage has no significant effect in a negative direction on accounting conservatism, this can be seen from the t-value of -0.563, with a significance value of 0.575 <0.05. The results of the study simultaneously show that the Exploration Activity Level, Firm Size, and Leverage have a significant positive effect on accounting conservatism, this can be seen from the calculated F value of 5.465 with a significance value of 0.002 <0.05]]>
<![CDATA[Efisiensi Penggunaan Quick Response Code Indonesia Standart (Qris) Terhadap Peningkatan Penjualan Pada Umkm Di Le Garden Palembang Indah Mall ]]>
<![CDATA[Amir Salim Salim]]>;
<![CDATA[Doly Nopiansyah]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v11i2.4028
<![CDATA[The quick development of technology and information across a range of digital platforms, marketplaces, and markets gives SMEs a place to promote their goods and contact customers in different parts of Indonesia and overseas. Bank Indonesia and the Indonesian Payment System Association (ASPI) continue to develop and upgrade the QRIS payment system in order to maximize the efficiency of non-cash payment system services in the digital age. This study aims to ascertain the usage of Quick Response Code Indonesia Standard (QRIS) in boosting sales to MSMEs at Le Garden Palembang Indah Mall and to assess the efficiency of QRIS usage in boosting MSMEs sales at Le Garden Palembang Indah Mall. (1) Observation, interviews, and documentation are all used in this study's qualitative data gathering methods. At Le Garden Palembang Indah Mall, 38 SMEs in total participated in the study. using inadvertent sampling and saturated sampling approaches to identify informants. Based on the findings of the study, (1) the practice of using Quick Response Code Indonesia (QRIS) to increase sales to MSMEs at Le Garden Palembang Indah Mall starts with the customer informing the employee that they would like to make a non-cash payment. The customer is then directed to scan the QR Code and type in the nominal amount to be paid, after which the customer's balance will automatically decrease. (2) Measurement of outcomes (output) and input refers to the effectiveness of employing Quick Response Code Indonesia (QRIS) on boosting sales to MSMEs at Le Garden Palembang Indah Mall. Transactions take less time, are simpler, and are more effective for those who accept the presence of QRIS.]]>
<![CDATA[The Influence of Work Stress and Workload on Employee Performance at Bank Bri Begkulu Selatan ]]>
<![CDATA[Winda NurZuli AyuSari]]>;
<![CDATA[Sulisti Afriani]]>;
<![CDATA[Abdul Rahman]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v11i2.4030
<![CDATA[The purpose of this study was to determine the effect of work stress and workload on employee performance at Bank BRI South Bengkulu.The sample in this study was taken as many as 80 employees using the snsus method. This research is a quantitative research using non-probability techniques with purpose sampling method. The instrument in this study was a questionnaire which was then processed using the SPSS version 22.0 computer application. The analytical method used is multiple linear regression analysis and hypothesis testing.The results showed that the results of the regression analysis obtained the equation Y = 19.451+0.443X1+0.510X2+4.981. This illustrates that the product quality variable has the opposite or negative regression direction, meaning that if work stress increases it will actually reduce employee performance. This is because if uncontrolled work stress can make employees lose focus and can cause employee performance to decrease. The workload variable has the same regression direction, which is negative, which means that if the workload variable increases, employee performance will also decrease.The coefficient of determination is 0.272, which means that work stress and workload affect employee performance by 27.2%, while the remaining 72.8% is influenced by other variables not examined in this study.The results of the t test at a significance level of 0.05 explain that partially the work stress and workload variables have a significant influence on employee performance variables because the significance value is <0.05.The results of the F test at a significance level of 0.05 explain that the variables Work Stress, Workload have a simultaneous (together) influence on purchasing decisions because the Significance Value is <0.05.]]>
