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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 1,559 Documents
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THE INFLUENCE OF FINANCIAL INCLUSION AND FINANCIAL LITERACY ON FINANCIAL PERFORMANCE (Case Study Of Bank Sumut Syariah Panyabungan) Ummi Itiah Nasution; Kamilah K; Nur Ahmadi Bi Rahmani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4845

Abstract

The purpose of this research is to find out how the financial performance of Bank Sumut Syariah Panyabungan is influenced by financial inclusion and financial literacy. In this research a questionnaire was used as a data collection tool. All employees of Bank Sumut Syariah Panyabungan who were sampled in this study were the population. Thirteen workers were used to collect samples using a saturated sampling method (also known as total sampling). Validity test, reliability test, normality test, multicollinearity test, t test, f test, and r test are the data analysis methodologies used in this study. The research findings show that there is a relationship between financial inclusion and financial performance, with a sig value of 0.041 and tcount 2.256 > ttable 2.131, there is a relationship between financial literacy and financial performance, with a sig value of 0.026 and tcount 2.486 > ttable 2.131, and a potential relationship between inclusion finance with financial performance, with a sig value of 0.002 and fcount of 9.549. The research findings show that at Bank Sumut Syariah Panyabungan, financial inclusion and literacy both have an impact on financial performance.
Analysis of Human Resource Management, Interpersonal Communication and Internal Control on the Effectiveness of Health Services at Rsud Prov South Sumatra Paramitha Sari Dwi Saputri; Azwardi Azwardi; Ika Sasti Ferina
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.v11i2.4850

Abstract

This study aims to obtain empirical evidence about the analysis of human resource management, interpersonal communication and internal control on the effectiveness of health services at the South Sumatra Prov Hospital. This study used mix method. Research results Overall the variable of human resource management with an average percentage of 80.43%, which means that the human resource management in the is very good at carrying out its duties. Second, interpersonal communication with an average percentage of 83.34%, which means that communication in the is running very well, be it between employees or direct communication with superiors. Internal control with an average percentage of 84.42%, which means that everything is going well and is in accordance with existing SOPs. Then, the effectiveness of health services obtained an average percentage of 85.88%, which means that the services provided have been carried out as optimally the South Sumatra Prov Hospital.
Analisis Kemandirian Fiskal Dan Belanja Daerah Terhadap Kemiskinan Di Provinsi Papua Endro Risdiyanto; Julius Ary Mollet; Halomoan Hutajulu
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.v11i2.4851

Abstract

This study analyzes fiscal independence and regional spending in accelerating poverty alleviation in Papua Province through a pro-poor growth path through a panel data model with 3 options, namely Pooled Least Square (PLS), Fixed Effect Model (FEM), and Random Effect Model (REM). In this approach, data processing is carried out by combining time series and cross-section data and the method used is Ordinary Least Square (OLS) on empirical data from 29 Regencies/Cities in Papua Province from 2010 to 2021. Increased regional fiscal independence capacity and regional spending has little impact on reducing poverty, especially in districts where access is difficult to reach. During that period, poverty in districts/cities in the province of Papua showed a good trend, although not significant. In addition, there was a tendency for the pattern of change in poverty to be in the opposite direction to shopping areas. Where the tendency of an increase in regional spending has an impact on reducing the percentage of poor people in districts/cities in the province of Papua during that period.
Tourism Sector Development Strategy Of Kalimantung Island And Mursala Island In Islamic Economic Perspective Rodhiatul Aslamah Meuraxa; Azhari Akmal Tarigan; Marliyah Marliyah
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.v11i2.4852

Abstract

One of the sectors that can support the increase in Regional Original Revenue (PAD), improvement of social life of the community and improvements to the marine environment is the tourism sector. However, the tourism sector in Central Tapanuli Regency has not been managed and utilized optimally, especially the tourism of kalimantung island and mursala island. The author focuses on the problem of the development strategy of the tourism sector of kalimantung island and mursala island and the many tourism assets in Central Tapanuli Regency that are still not managed properly and correctly, which is due to the lack of cooperative relations with related agencies, academics, business people, communities, and local media in building and developing tourist attractions, and the lack of community participation in developing tourist attractions. This research uses a qualitative method with a descriptive approach through SWOT analysis with the Penthahelix Model to describe the situation in the field which is then examined to find general problem solving. The purpose of this research is to find out the extent to which Stakeholders (Academics, Business Actors, Communities, Government and Media) participate in the development of tourism in the district of Centralapanuli especially on Kalimantung Island and Mursala Island along with phenomena that describe the obstacles faced and efforts to overcome obstacles.
Determinants of Financial Reporting Fraud in the Perspective of Fraud Hexagon Annisa Rachmawati; Surya Raharja
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4875

Abstract

The purpose of this study is to detect fraud in financial statements using Fraud Hexagon analysis which includes stimulus proxied by financial stability and external pressure, opportunity proxied by effective monitoring and quality of external, rationalization proxied by change in auditors, capability proxied by change in directors, arrogance proxied by the size of CEO photos, and collusion proxied by cooperation between companies and govermemnt. This study uses the Beneish M-Score measurement to detect fraudulent financial statements. The sampling method is purposive sampling consisting of 51 companies that meet the criteria of 80 infrastructure, utility and transportation companies listed on the IDX for 2017-2022. The hypothesis in this study was tested using logistic regression analysis. The results of the study show that the variables of supervisory effectiveness, changes in directors, and cooperation between companies and the government have an influence on fraudulent financial statements. Meanwhile, the variables of financial stability, external pressure, quality of external auditors, changes in auditors, and CEO photo size have no effect on fraudulent financial statements.
The Role Of Government And Community In Realizing Socially Entrepreneurial Village-Owned Enterprises (Bum Desa) Ngurah Wisnu Murthi
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.v11i2.4889

Abstract

The aim of this research is to 1) examine the development of (VOE) (BUM DESA), and 2) examine the role of government, society and social entrepreneurs in the growth of BUM DESA. This research is a qualitative descriptive study that will use a convenience sampling approach with a sample of BUM DESA formed in coastal villages. Data for 2022 shows the government's involvement in building BUM DESA in the form of provincial and/or district government representatives carrying out outreach and awareness to village communities about the relevance of BUM DESA for improving community welfare. The task of the village government is to motivate, educate and prepare the community to develop their own lives. In this situation, the village government provides assistance in the form of education and training, as well as other forms of fulfillment that can help establish BUM DESA. 2) The manifestation of the community's role in developing BUM DESA, namely community involvement, has also been seen in the form of socialization, both directly and indirectly, but not yet comprehensively, only some communities, and many communities have also been involved. involved in programs that have been implemented by BUM DESAa. Community participation can be seen from the decision-making stage, implementation stage, and utilization of results until evaluation is already in place, although not yet optimal, such as at the planning and evaluation stages where community participation is still only indirect. participation or through representatives. 3) This research found a lot of social entrepreneurship as shown by the collaboration index and creativity of BUM DESA administrators in developing BUM DESA. This research provides the following recommendations: 1) The government in collaboration with institutions should provide BUM DESA management training so that BUM DESA businesses can develop and be better able to improve the welfare of village communities. 2) BUM DESA administrators and village governments must strengthen their ability to identify potential in villages in order to further diversify businesses. 3) The government in collaboration with universities should provide BUM DESA management training, especially for BUM DESA managers so that they can apply the principles of social entrepreneurship in the educational curriculum or through business incubators and local government training courses.
The Influence Of Marketing Mix And Online Reviews On Purchasing Decisions Through Shopee E-Commerce In Medan Perjuangan Subdistrict Edward Alezandro Lbn. Raja; Maria Ayustina Doke Ria; Togu Harlen Lbn. Raja; Karina Silaen; Adiwima Zebua
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4922

Abstract

The research findings indicated that the t-test results for the marketing mix variables showed a calculated t-value of 6,378 > the tabulated t-value of 1,984. This indicates that the marketing mix significantly influences purchasing decisions on the shopee e-commerce platform in the Medan Perjuangan Subdistrict. On the other hand, the t-test results for the online review variabel showed a calculated t-value of -3,384 < 1,984, suggesting that online reviews have an influence on purchasing decisions in shopee e-commerce, but the influence is not statistically significant in the Medan Perjuangan Subdistrict. Furthermore, the combined effect of marketing mix and online reviews, as indicated by the F-test (calculated F-value of 20,488 > tabulate F-value of 3.09), signifies a significant joint influence on purchasing decisions. The coefficient of determination (R2) test resulted in a value of 41.2%, indicating the proportion of variance explained by the model.
Akuntansi Berkelanjutan: Implementasi Standar Pelaporan Keberlanjutan dalam Praktik Bisnis CV. Utami Nenden Restu Hidayah; Karona Cahya Susena; Heskyel Pranata Tarigan
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.v11i2.4933

Abstract

This article explores the implementation of sustainability reporting standards in the business practices of CV. Utami, a small and medium-sized company in the local service sector. Involving a case study, this research explores CV Utami's journey in integrating sustainable accounting practices in their operations. The results show the company's increasing awareness of sustainability issues and their impact on society and the environment. Through interviews, document analysis, and field observations, this article identifies the concrete steps taken by CV Utami in implementing sustainable accounting practices. The company successfully applies sustainability reporting standards such as the Global Reporting Initiative (GRI) as the main framework in measuring and reporting their sustainability performance. The benefits of sustainable accounting practices, including improved corporate reputation, attractiveness to social and environmental investors, and enhanced ability to manage sustainability risks, are also discussed. In addition, the challenges faced by CV Utami in terms of allocation of limited financial and human resources. The importance of engagement with external parties such as local government, non-governmental organisations, and local communities in the context of sustainable accounting is also emphasised. This article shows how external partnerships can broaden a company's view of social and environmental responsibility and provide tangible benefits in facing sustainability challenges. Through the case study of CV Utami, this article provides insights into how small and medium-sized enterprises can play a significant role in driving positive change towards more sustainable businesses. Awareness, commitment and co-operation with external parties form the basis for successful implementation of sustainable accounting practices.
Analysis of the Lack of Interest of MSMEs in Fintech In Medan Denai Putri Indah Fadillah; Muhammad Irwan Padli Nasution; Muhammad Ikhsan Harahap
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4956

Abstract

The government will address the issue of population explosion, which will be very important for economic development especially in Medan City, the government also encourages the growth and empowerment of MSMEs. Therefore, government-owned small and medium enterprises must be developed to be empowered. People may be motivated to move forward in their business with MSMEs in Medan Denai. Until 2021, the number of fintech companies is expected to continue to grow due to a number of variables, including convenience, excellence, service features, risk, and trust. the convenience of using fintech is easy to understand and does not require a lot of work, but umkm in Medan Denai still do not understand the use of fintech. therefore the purpose of this research is to analyze the Lack of Interest of MSMEs in Fintech in Medan Denai. This research uses a qualitative approach that is descriptive and explains the study in the field. The analysis method used is an analysis of the results of interviews and field observations conducted by researchers. In addition, the study techniques include using primary data from interviews with 10 MSME players in Medan Denai in July to those who have or have not used fintech in their operations. These 10 MSMEs are MSMEs that are a requirement for this research. According to the findings of the study, 1. Intention to use fintech services is concluded that the majority of traders are aware of the existence of fintech. Personalization is concluded that for those who know fintech, they consider fintech easy to use, but there are some MSME players who do not know fintech so they cannot make conclusions. 3. The ability to access fintech, almost all of them answered that fintech can be used anywhere, because fintech is on a cellphone that can be taken anywhere. The features that exist in fintech for them are difficult and some are not, depending on their use. 4. Technological innovativeness, namely some informants said that fintech has been able to provide services according to existing needs but some have not, it is because some of these fintechs do not have fintech guides making them feel helped in terms of buying and selling services 5. Social factors, namely for those who use fintech, they say that they use it because of the invitation of friends and people around, but there are also those who already know from the beginning. All informants said that fintech makes a business competitive and is able to make its business superior, it happens because nowadays many people make payments through fintech.
Analisis Efektivitas Pemekaran Daerah Kabupaten Padang Lawas Dalam Perspektif Maqasyid Syariah Wildan Fauzi Harahap; Imsar Imsar; Nur Ahmadi Bi Rahmani
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.v11i2.4966

Abstract

In its development, the new autonomous regions resulting from division did not show the expected changes. Former Director General of Regional Autonomy Djohermansyah Djohan said that of the 223 autonomous regions that were expanded in 1999-2014 80% failed to achieve the expected welfare targets. Padang Lawas district bloomed in 2007, with it the Padang Lawas district was one of the districts that was considered a failure. The purpose of this study was to find out how the effectiveness of the expansion of Padang Lawas Regency was in the perspective of Maqasyid Syariah. This study used a descriptive qualitative method by conducting interviews with informants in the form of employees of the ministry of religion, the education office, the health office, and the Padang Lawas district employment office. The results showed that the expansion of Padang Lawas Regency increased community harmony between religious communities and the development of the Islamic religion which continued to increase, services in education that were more affordable were directly proportional to the increase in community motivation in terms of intellectuals, customs and religion which still played an important role in maintaining lineage and honor by emphasizing the norms contained therein, health programs that have been realized and can be felt by the community but the problem of stunting is still a homework and more attention for the Padang Lawas district government. The division of Padang Lawas Regency has encouraged economic growth since 2009-2022 to grow by 63.11%, the labor force participation rate since 2009-2021 has increased by 14.34%.

Page 71 of 156 | Total Record : 1559

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