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Contact Name
Karona Cahya Suseno
Contact Email
karona.cs@unived.ac.id
Phone
+6281373154399
Journal Mail Official
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 1,559 Documents
The Effect of the Fraud Pentagon on Fraudulent Financial Statements and Their Impact on Funding Decisions Nur Hidayah Kusumaningrum Fadhilah; Muhammad Zulvan Dwi Hatmoko; Meutia Riany; Ucu Tuti Alawiyah; Khairul Mujahidi
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.v12i1.5054

Abstract

The purpose of this study is to test whether financial targets, ineffective monitoring, change in auditors, change in directors, frequent number of CEO's pictures affect fraudulent financial statements and their impact on funding decisions in all non-financial companies listed on the Indonesia Stock Exchange (IDX) and sanctioned by OJK for violating regulation No. VIII.G.7 from 2010 to 2021. The data used in this study are secondary data derived from financial reports published by the company. A total of 54 companies became the population in the study. The sample selection in this study used a purposive sampling technique with certain criteria and 9 companies were selected as research samples. The data analysis technique in this study is using panel data regression with the help of Eviews software version 12. The results of this study indicate that simultaneously financial targets, ineffective monitoring, change in auditors, change in directors and frequent number of CEO's pictures have no effect on fraudulent financial statements in all companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2021. Furthermore, fraudulent financial statements affect funding decisions. Partially, financial targets, changes in directors, and frequent numbers of CEO's pictures have no significant effect on fraudulent financial statements. Meanwhile, change in auditor and ineffective monitoring have a negative and significant effect on fraudulent financial statements in all companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2021.
The Effect of Live Streaming on Impulse Buying from an Affordance Perspective on Tiktok Platform Aldi Maulana Putra; Ilsya Hayadi
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.v12i1.5056

Abstract

This research aims to examine the effect of live streaming (visibility, trading, and meta voicing) on impulse buying through immersion from an affordance perspective on the TikTok platform. The data used in this research is primary data. This research is included quantitative research with a purposive sampling technique. The population of this research consists of all individuals who have made purchases through live streaming on TikTok, with a total of 200 respondents. This research uses SEM-PLS version 4.0. The results of this research show that trading and meta voicing significant effect on immersion and impulse buying. Then immersion is able to mediate the trading and meta voicing with impulse buying. Meanwhile, visibility has no significant effect on immersion and impulse buying, and immersion is also unable to mediate the relationship between visibility and impulse buying.
Management of Operational Assistance Funds (BOS) in State Madrasah Tsanawiyah 15 Jakarta Dian Rosdiana; R. Luki Karunia; Edy Sutrisno
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.v12i1.5058

Abstract

This study examines the management of Operational Assistance Funds (BOS) in State Madrasah Tsanawiyah 15 Jakarta, focusing on the allocation, utilization, and accountability of these funds. BOS plays a vital role in supporting the operational needs of educational institutions in Indonesia, particularly state madrasahs. This research employs a mixed-methods approach, combining quantitative analysis of financial data and qualitative investigation into administrative practices. The study finds that the allocation of BOS funds in State Madrasah Tsanawiyah 15 Jakarta aligns with government guidelines, with funds being distributed based on student enrollment and the institution's specific needs. However, challenges in fund utilization and accountability are identified. These include delays in disbursing funds, discrepancies in fund allocation, and the need for improved financial reporting mechanisms. These issues can impact the effectiveness of educational programs and infrastructure development. To enhance the management of BOS funds in this madrasah, the research recommends streamlining the fund disbursement process, enhancing transparency and accountability through better financial reporting, and promoting the efficient use of funds to improve the quality of education and facilities. Addressing these challenges is essential to ensuring that BOS funds effectively support the mission of State Madrasah Tsanawiyah 15 Jakarta in providing quality education to its students.
The Influence of Human Resources Audit on Employee Job Satisfaction (A Case Study at PT. Bank Pembangunan Daerah West Java and Banten, Tbk (BJB) Central Office Bandung) Hawa Az-Zahra Kifayah; Syakieb Arsalan
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.v12i1.5059

Abstract

The main purpose of this paper is to identify how HR audits affected job satisfaction. In this study, 52 participants were surveyed and analyzed using a quantitative descriptive analysis technique. A questionnaire served as the instrument for gathering information, and SPSS 25 was used for analysis, specifically the multiple linear regression technique. The hypothesis that "There is an effect of Human Resources Audit on Employee Job Satisfaction according to hypothesis test on (t test) that is carried out on human resources data, yielding a significance value smaller from the 5% error rate (α = 0,05). The coefficient of determination, also derived based on test result analysis, this suggests a Human Resources Audit contributed to an increase in employee reports of being satisfied with their jobs (by 62.24%). Following the results of both tests it can find out with certainty that in this study the Human Resources Audit is having an effect on Employee Job Satisfaction.
The Impact of Labor, Investment, and Human Development Index on Economic Growth: A Study of East Kalimantan Province Febrian Alexander Nababan; Armelly Armelly
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.v12i1.5061

Abstract

This study aims to examine the factors affecting the economic growth of East Kalimantan province from 2017 – 2021.The analysis method used is regression panel data with dependent variables of economic growth and independent variables, namely labor, human development index, and investment with the best model is using Fixed effect mode (FEM).The results revealed that the human development and labor index obtained a significant positive value with a coefficient value which is also positive for economic growth which can be concluded to provide an increase in the amount of GDP, investment in economic growth has a significant effect and the value of the coefficient obtained is negative.
Causality Analysis Between Unemployment, Poverty, and Economic Growth in the Southern Sumatra Region Ferdinand Anjas Karo Karo; Yusnida Yusnida
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.v12i1.5062

Abstract

This study aims to look at the relationship between poverty, unemployment, and economic growth in five provinces in the Southern Sumatra region (Sumbagsel) from 2000 to 2022 through the use of time series data. The method used is a quantitative approach using the Granger causality model. The results showed that: (1) there is no causal relationship between unemployment and economic growth or vice versa in the five provinces in Southern Sumatra (Sumbagsel), (2) there is a one-way causal relationship between poverty and economic growth in Bangka Belitung Islands Province, while there is no relationship between economic growth and poverty, (3) there is a causal relationship between poverty and unemployment rate and vice versa in Bangka Belitung Islands Province and South Sumatra, while there is a one-way relationship between poverty and unemployment rate in Lampung Province, and a one-way relationship between unemployment rate and poverty in Jambi Province. However, there is no significant causal relationship in Bengkulu Province, either in the form of a one-way or two-way relationship.
The Influence of Compensation and Work Environment on Employee Performance at the BAPPEDA (Regional Development Planning Agency) Office of Bengkulu Province Chaterine Sianturi; Nasution Nasution
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.v12i1.5063

Abstract

The purpose of this study is to examine the impact of salary and work environment on employee performance in the Bengkulu Province BAPPEDA (Regional Development Planning Agency) Office. This study relied on primary data in the form of a questionnaire delivered to the research population. Employee performance is the dependent variable. Compensation and work environment are the independent factors considered. This study employs quantitative tools and a survey strategy. The research population consisted of 106 BAPPEDA personnel from Bengkulu Province. Purposive sampling was used to choose the research sample of 80 persons. With the assistance of SmartPLS, the data processing approach employs Structural Equation Modeling (SEM) analysis. The research results found that compensation and work environment have a significant effect on employee performance. This means that by providing appropriate compensation and a good work environment, employee performance at the BAPPEDA office can be improved.
The Level Of Islamic Financial Literacy And Islamic Financial Inclusion Of Students In The Islamic Capital Market Herlina Yustati; Heri Junaidi; Asnaini Asnaini
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.v12i1.5072

Abstract

The purpose of this study was to determine the level of Islamic financial literacy and Islamic financial inclusion of students in Bengkulu Province, especially in Islamic capital market financial institutions. research methods with a quantitative approach survey method and data obtained through questionnaires given to 258 students in Bengkulu province who have a Sharia Investment Gallery. the results showed that the majority of Islamic financial literacy levels were at a moderate level (49%), as well as the slamic financial inclus level at a moderate level (45%).
The Influence Of Remote Work On The Performance Of Remote Workers: The Mediating Role Of Work-Family Conflict And Work-Life Balance Dinda Cornelia; Nasution Nasution
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.v12i1.5074

Abstract

The objective of this study is to assess the influence of remote work on the performance of employees. The present study additionally examined the intermediary function of work-family conflict and work-life balance in the relationship between remote work and performance. The present study employs a quantitative research methodology. The utilization of questionnaire instruments for data collection techniques. The research sample consisted of 230 individuals who were engaged in remote employment. The data analysis was conducted utilizing the Partial Least Squares (PLS) method. The findings of the study indicate that the implementation of remote work has a significant impact on the performance of employees. Furthermore, the impact of remote work on performance is partially and competitively mediated by work-life balance. Furthermore, it should be noted that the presence of work-family conflict does not serve as a mediator for the relationship between remote work and performance.
Evaluation Of The Implementation Process Of PSAP 16 Service Concession Agreement – Grantor On Toll Roads At The Ministry Of Public Works And Housing Stellaria Dyah Prametisiwi; Dwi Martani
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.v12i1.5076

Abstract

This research aims to evaluate the process of implementing PSAP 16 in toll road service concession agreements at the Ministry of Public Works and Housing and the obstacles in implementing accounting by applicable regulations. This research uses qualitative methods through a case study approach by analyzing documentation data, process assessment checklists, and semi-structured interviews. The research results show that the implementation process of PSAP 16 has several obstacles, including the computerized accounting calculation system that does not fully accommodate the calculation of service concession assets, especially for service concession agreements that were in place before PSAP 16 came into effect and the need for internal control to separate the portion of capital expenditure and operating expenditure in service concession assets so that it can be presented under economic substance. This research recommends that coordination is needed to develop an integrated accounting system for recording service concession assets, optimize effective internal control over service concession agreements, and adequate measurement mechanisms so that service concession assets shall be accounted for in accordance with PSAP 16.

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