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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 Impact Of Disclosure Of Leverage, Capital Intensity, Liquidity And Company Size On Tax Avoidance Vela Tri Juliani; Fachruzzaman Fachruzzaman
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.v12i1.5124

Abstract

This study aims to provide empirical evidence on the influence of disclosing leverage, capital intensity, liquidity, and company size on tax avoidance. The dependent variable is tax avoidance, measured using the effective tax rate (ETR) as a proxy, while the independent variables are leverage, capital intensity, liquidity, and company size. The study used a sample of 63 mining companies listed on the Indonesia Stock Exchange from 2018 to 2022. The results of the research indicate that leverage, capital intensity, liquidity, and company size do not have an impact on tax avoidance.
Analysis Of The Influence Of Electronic Word Of Mouth (E-Wom) And Social Media On Purchase Intentions Mediated By Brand Image In E-Shopping Alya Fathur Romadhon; Ihwan Susila
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.v12i1.5130

Abstract

This study aims to analyze the influence of Electronic Word of Mouth (E-WOM) and social media on consumers' purchase intention in the context of e-shopping, with the mediation of brand image. The research was conducted by collecting data from respondents actively engaged in online shopping and, through appropriate statistical analysis, identifying the relationships between these variables. This research employed a quantitative approach, using questionnaires as the data collection technique. According to Sugiyono (2022:8), quantitative research is a method with the objective of testing predetermined hypotheses, using numerical data and statistical analysis in the testing process. The study provides a profound understanding of the relationships between Social Media, E-WOM, Brand Image, and Purchase Intention in the e-shopping context. It also underscores the crucial role played by Brand Image as a mediator in the influence of E-WOM and Social Media on consumers' purchasing decisions. This research can serve as a strategic guide for e-commerce businesses to enhance consumer trust and sales through better management of social media and their brand reputation.
Sri Kehati Stock Index Portfolio Optimization Deby Indah Mayriska; Hermanto Siregar; Nimmi Zulbainarni
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.v12i1.5131

Abstract

The purpose of this research is to analyze the composition of stocks to form the optimal portfolio of 25 issuers included in the SRI KEHATI Index for the period 2017 – 2021. The method used to form the portfolio is the Single Index Model (SIM) and the Capital Asset Pricing Model (CAPM), to measure stock performance using the Sharpe, Treynor and Jensen indices and equipped with a Monte Carlo simulation to measure the level of risk (Value at Risk). This research is a descriptive and quantitative research using secondary data. The calculation results show the composition of the portfolio and the proportion of funds: (1) SIM method, there are 5 stocks namely: BBCA (69%), BBRI (13%), EXCL (8%), JPFA (5%) , TINS ( 4%) with portfolio return of 1.49%, Sharpe index 0.16525, Treynor 0.00994, Jensen 0.0178 and the highest VaR value is found at the 99% confidence level in TINS stock , which is -44.3%. (2) CAPM method, there are 8 stocks namely: BBCA (23.59%), BBRI (16.27%), BMRI (16.19%), EXCL (13.95%), BBNI (11.50%), JPFA (7.08%), TINS ( 6.77 %), UNTR (5.56%) with a portfolio return of 0.47%, Sharpe index 0.02298, Treynor 0.00065, Jensen 0.00180 and the highest VaR value is found at a 99% confidence level in TINSstocks , which is - 45.1%.
Customer Satisfaction In High Demand And Low Supply Of Vegetable Oil In Indonesia Yosua Amendson Pupella; Nurdayadi Nurdayadi
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.v12i1.5132

Abstract

Vegetable oil is a type of oil that is produced from plants like palm, sunflower, and even soybean. This oil can be used as cooking oil, bio-fuel, or some other product like cosmetics. When the Covid-19 pandemic hits, the production of vegetable oil decreased but was still able to fulfill the domestic demand. In the year 2022, a war involving Ukraine, the largest producer of sunflower oil, has decreased the supply of vegetable oil while the demand is still increasing. This quantitative research analyzes customer satisfaction of vegetable oil users during the low supply and high demand environment. 100 respondents who cook using vegetable oil in Indonesia have completed the survey with a response rate of 83.33%. This research also analyzes the relationships between price, product availability, and government rules regarding customer satisfaction. The result shows that price, product availability, and government rules influence customers positively. The measurement of the government rules variable lacks reliability, and a more specific measurements are needed to increase understanding of the effect of government rules on customer satisfaction.
The Influence of Leadership Style, Organizational Commitment, and Organizational Culture on Managerial Performance at PT POS Indonesia (Persero) Cirebon Branch Dwi Ratna Sari; Kartono Kartono
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.v12i1.5137

Abstract

This study aims to determine the effect of leadership style, organizational commitment, and organizational culture on managerial performance at PT POS Indonesia (Persero) Cirebon Branch. The population in this study were 160 employees of PT POS Indonesia (Persero) Cirebon Branch. The sampling technique in this study uses probability sampling. The sample used was 62 employees. The method in collecting this data used a questionnaire, while the method in this study used the method of multiple linear regression analysis. Based on the results of data analysis shows that: 1) Leadership style has a negative and significant effect on managerial performance. 2) Organizational commitment has a positive and significant effect on managerial performance. 3) Organizational Culture has a positive and significant effect on managerial performance. 4) Leadership style, organizational commitment, and organizational culture simultaneously affect managerial performance at PT POS Indonesia (Persero) Cirebon Branch. The magnitude of the influence of leadership style, organizational commitment, and organizational culture together on managerial performance at PT POS Indonesia (Persero) Cirebon Branch by 56.9% while the remaining 43.1% is influenced by other factors not examined.
Green Accounting as a Mediation Variable, and Media Exposure as a Moderation Variable in the Relationship Between Profitability and CSR Disclosure Mardalena Septi Mi Darti; Nurna Aziza
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.v12i1.5138

Abstract

The purpose of this study is to analyze Green Accounting as a mediation variable, and Media Exposure as a moderation variable in the relationship between profitability and CSR Disclosure in LQ45 companies in 2018-2022. This study used the population of LQ 45 companies listed on the Indonesia Stock Exchange during the period 2018-2022. The data used is secondary data in the form of annual financial statements and sustainability reports. The sample consisted of 20 companies that met the criteria during 2018-2022 as many as 100 samples. The data analysis used is a statistical analysis method with a path analysis model (Path Analysis). The results of the analysis show that there is no effect of profitability on CSR disclosure. There is no effect of profitability on green accounting. Profitability through green accounting has a significant effect on CSR disclosure. Green accounting mediated by media exposure has a significant effect on CSR disclosure.
The Influence Of Tax Justice And Tax Understanding On Tax Evavasion (Perceptions Of Students' Accounting Study Program, Faculty Of Economics, Indonesian Advent University) Elizabeth Vania Permata; Remista Simbolon
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.v12i1.5141

Abstract

Study intended for evaluate impact justice as well as understanding tax on embezzlement tax according to perception student at Indonesian Adventist University, Accounting Study Program, Faculty of Economics. Respondent involved as many as 55, were obtained past method purposive sampling. Device SPSS version 22 software was used in analyze regression multiple. Acquisition studies found: (1) justice tax No influential to embezzlement tax (2) understanding tax No influential to embezzlement taxes and (3) justice taxes and understanding tax No influential to embezzlement tax
The Influence of Psychological, Spiritual Dimensions and Modernization of the Tax Administration System on Individual Taxpayer Compliance Rika Selpi Yonita; Halimatusyadiah Halimatusyadiah
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.v12i1.5143

Abstract

This study aims to determine the effect of moral obligations, spirituality and modernization of the tax administration system on individual taxpayer compliance. The data used in this study are primary data. Primary data was obtained from questionnaires distributed to Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 100 questionnaires. The data were analyzed using multiple linear regression analysis using the SPSS program. The results showed that spirituality has a positive and significant influence on individual taxpayer compliance while moral obligations and modernization of the tax administration system do not significantly affect individual taxpayer compliance.
The Influence Of Employee Selection On Employee Performance With Career Development As A Mediation Variable Case Study At PT Ilmukomputercom Braindevs Sistema Sonia Christine Panjaitan; Agus Sugiarto
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.v12i1.5144

Abstract

Employee performance is very important in the company to be able to achieve the goals set. Various efforts can be made to improve employee performance, including by knowing what factors can affect employee performance. The purpose of this study was to partially examine the effect of selection and employee career development on employee performance at PT IlmuKomputerCom Braindevs Sistema as well as the effect of employee selection on employee performance with career development as a mediating variable. The population in this study was 40 employees of PT IlmuKomputerCom Braindevs Sistema. Sampling in this study used a sampling technique, namely using all employees of PT IlmuKomputerCom Braindevs Sistema as samples in the study. The data collection technique used in this study was a questionnaire. The data analysis technique used is a quantitative analysis technique using the t test and Sobel test. The results of data analysis show that partially selection and employee career development have an effect on employee performance at PT IlmuKomputerCom Braindevs Sistema with a sig value t-table.
Determinant of indonesian commodity coffee export In the era of covid-19 pandemic Erlambang Budi Darmanto; Suhartono Suhartono; Yunita Satya Pratiwi; Moh. Adenan
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.v12i1.5145

Abstract

This study aims to analyze the factors of gross domestic product, total consumption, exchange rate, and export goods price index on export performance of coffee beans after pandemic Covid-19. This study uses secondary data and (Generalized Method of Moment). The study shows that the variable total consumption and value of exports show a positive and insignificant relationship and the variables of GDP and exchange rates show a negative and significant relationship with coffee commodity exports with exports of coffee commodities.

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