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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
 81   82   83   84   85 
The Influence Of The Implementation Of Good Corporate Governance On The Quality Of Financial Performance At Muamalat Bank In Sorong District In 2018-2022 Lidya Aprilia Jumroh
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.v12i1.5209

Abstract

This study aims to analyze and determine the effect of GCG implementation, Islamic financial performance, and the influence of GCG implementation on Islamic financial performance at Bank Muamalat in Sorong Regency. This research is a quantitative research using associative, using secondary data sources derived from record evidence, or historical reports that have been compiled in archives both published and unpublished. So that this research was obtained from Bank Muamalat's financial statements, annual reports and GCG reports for the 2018-2022 period which were published publicly in the Indonesian Banking Directory and the official website of each Muamalat bank. The results of the study explained that there is a positive but not significant influence between GCG and financial performance. It can be explained in more detail that the GCG variant itself consists of transparency, quality, responsibility, independence and fairness which does not have a significant influence on GCG. The company's financial performance variables use ROA, ROE and DER indicators, which also do not have a significant influence so that in the end the relationship / influence between GCG and financial performance is also not significant.
The Influence Of Accounting Knowledge, Socialization Of Accounting Standards, Education And Business Scale On The Quality Of Financial Statements (Study on SME in Bengkulu City) Annisa Qurrata A’yun; Isma Coryanata
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.v12i1.5210

Abstract

The development of SME in Bengkulu City is increasing from year to year, but in running their business, SMEs rarely make financial statements in accordance with SAK EMKM, this is due to the low accounting knowledge and education possessed by SME. In addition, it is very rare for socialization about SAK EMKM by the government. Business size will also affect SME in improving the quality of financial statements. This study aims to determine the influence of accounting knowledge, socialization of accounting standards, education and business scale on the quality of financial statements in SME in Bengkulu City. Data collection was done by questionnaire and data analysis using multiple linear regression analysis and hypothesis test. The sample in this study was 88 SME in the city of Bengkulu. The results showed that accounting knowledge, socialization of accounting standards and business scale had a significant partial effect on the quality of financial statements because the quality of financial statements could be improved due to accounting knowledge from SME and socialization from the government about SAK EKM and business scale. However, the variable level of education does not have a significant effect on the quality of financial statements because high education does not guarantee that someone can produce quality financial statements, without high education, SME can find out about the quality of good financial statements through socialization and training
The Impact Of Drug Abuse On Social And Family Economics In The Perspective Of Sharia Economics (Case Study At The Baitu Syifa Drug Rehabilitation Institution In Medan) Jamilah Harahap; Zulkarnain Nasution; Marliyah Marliyah
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.v12i1.5211

Abstract

This study aims to determine the impact of drug abuse on social and family economics. To find out the impact of drug abuse on social and family economics in the perspective of sharia economics. The approach in this research is qualitative research. The subjects in this study are drug users and one of the family members of users and also members of the management of the Baitu Syifa Medan Drug Rehabilitation Institute. The data source of this research is an interview conducted to the head of the household or family members who use drugs. The data collection techniques are observation method, interview method, documentation method, triangulation. Data analysis is an effort to find and organize systematically the records of observation, interviews, by means of data reduction, data display (presentation of data), data conclusion and data verification. The impact of drug abuse on social family. The results showed that the impact of drug abuse on social indicators, namely user education and user families, concluded that both informants had completed their college education before falling into using drugs. Or it can be interpreted that they used drugs when they were already in the work environment. From a psychological point of view, this can be seen from the divorce that occurred, while the psychological impact on parents and other families is to feel depressed and frightened due to changes in the behavior of users who are very aggressive and temperamental. The impact of drug abuse on the family economy is that the three informants interviewed are all unproductive and can no longer work properly, especially since all informants have been using drugs for a very long time. HI only works twice a week, AM can no longer work. Informant S, because he owns a dental clinic business inherited from his family, can still be said to be able to work but because he is dependent on consuming 4 times a week, S also has a history of heart disease due to consuming drugs so that it will interfere with his work productivity. In the perspective of Islamic economics, every family must ensure the welfare of its family members by fulfilling their every need both in terms of social, economic, and spiritual aspects. However, a person's involvement in drug abuse will damage their economic security so that they cannot provide welfare to their family members. Users will spend their income to buy drugs so that they cannot fulfill their personal needs, borrow money from parents and relatives, and even have to pawn some of their property because they are very dependent.
Analysis of Internal Control and Fraud Prevention Efforts in Public Sector Accounting Adelya Putri Kesuma; 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.v12i1.5212

Abstract

This study aims to analyze the effect of internal control on accounting fraud that occurs in the public sector. This research was conducted using a literature review by reviewing 10 previous articles both national and international articles. The keywords used in the iterator search include 'internal control', 'fraud', 'public sector accounting fraud'. The results of the review of 10 articles show that internal control is an effective effort in preventing accounting fraud in public sector organizations.
Delegation of Authority and Employee Performance Affect Management Decision Making Effectiveness in PT. Solusi Guna Sejahtera-Bekasi Akka Latifah Jusdienar; Ahmad Firdaus; Yuniria Zendrato
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.v12i1.5232

Abstract

This study explores the relationship between effective Delegation of authority and employee performance, highlighting the importance of clear communication, trust-building, and well-defined responsibilities in managerial decision-making. It examines the role of Delegation as a strategic tool for managers to empower employees and the impact of employee performance on management decision-making. High-performing employees can contribute valuable insights, innovative ideas, and data-based recommendations, while poor performance can lead to errors, misjudgments, and suboptimal choices. The interaction between Delegation and employee performance is analyzed, revealing a symbiotic relationship. Effective Delegation can stimulate employee engagement and motivation, leading to improved performance, while outstanding performance can strengthen managers' confidence in delegations, allowing them to entrust more responsibility to employees. On a scale of 1 to 5, the statements in the questionnaire are rated. SEM (Structural Equal Model) analysis on SmartPLS 4.0 in use the research findings indicate that (1) employee performance positively influences managerial decision-making, and (2) delegation positively influences managerial decision-making.
The Influence Of Entrepreneurial Knowledge, Adversity Intelligence, And Self-Efficacy On Students' Entrepreneurial Intentions Fitriani Latief; Dirwan Dirwan; Ahmad Firman
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.v12i1.5240

Abstract

This research aims to find out how entrepreneurial knowledge influences entrepreneurial intentions among ITB Nobel Indonesia students; to find out how advertising intelligence influences entrepreneurial intentions among ITB Nobel Indonesia students and to find out how self-efficacy influences entrepreneurial intentions among ITB Nobel Indonesia students.This research uses a causal analysis design with quantitative research methods. The population in this study was 277 students from the ITB Nobel Indonesia management study program. Determining the sample size used the Slovin formula with simple random sampling to obtain a sample size of 73 students. The data analysis technique is to use multiple regression analysis. The research results found thatEntrepreneurship knowledge, advertising intelligence and self-efficacy towards entrepreneurial intentions among ITB Nobel Indonesia students.
Cake Business Development through a SWOT Analysis Approach Ahmad Firman; Fitriani Latief; Dirwan Dirwan
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.v12i1.5244

Abstract

This SWOT analysis can be used as a basis for business actors to achieve their business targets.This research aims to analyze and examine the development of the Al Fatih KItcken cake business.The research uses descriptive qualitative methods. The data sources in this research are:The primary data obtained was obtained from Al Fatih Kitchen through interviews, observation and documentation. The analysis method used is SWOT matrix analysis. The SWOT analysis method consists of combining the elements of strengths, weaknesses, opportunities and threats. The research results found that the SO strategy used by the medium-sized business Al Fatih Kitchen ismaintainquality and guaranteed production raw materials,medetermine the time and production plan in a well-scheduled manner; The ST strategy used by Al Fatih Kitchen ishave superior products as a characteristic of the business, Procurement of stock of raw materials needed to support the production process; The WO strategy used by Al Fatih Kitchen isPay attention to product attributesincludes taste, color, appearance, texture and aroma, mincreasethe entrepreneur's ability to carry out digital marketing and manage social media; The WT strategy used by Al Fatih Kitchen is to diversify the types of products offered and sold to consumers, carry out quality checking and control measures to ensure product quality.
The Influence of Credit Risk on Company Earnings Management (Empirical Study of Banking Companies Listed on the IDX) Putri Gatria Raisha Ariani; Rini Indriani; Fherza Azh Zahra
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.v12i1.5245

Abstract

This research aims to determine the effect of credit risk on earnings management in banking companies listed on the Indonesia Stock Exchange in 2019-2022. This research uses descriptive statistical analysis and multiple regression analysis using SPSS. The research data comes from annual financial reports obtained from the BEI website and the company's official website. Sample selection used purposive sampling technique so that 42 companies were obtained for a period of 4 years, but there were outlier data so that the total sample was 80 data. This research shows that credit risk as proxied by Gross NPL and Net NPL simultaneously influences earnings management in banking companies listed on the Indonesia Stock Exchange in 2019-2022.
Analysis Of Potential Bankruptcy In Blue Bird Tbk And Transindo Utama Tbk Using Springate And Grover Models Indah Sariwati; 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.v12i1.5247

Abstract

Financial statement analysis is very important for companies. By analysing financial statements, the potential for bankruptcy can be known from the start. Financial statements serve as a source of information for creditors, investors, employees, and other parties in need.In industry 4.0, everything is online, even transport. The object of this research is PT Blue Bird Tbk. and PT Transindo Utama Tbk. The purpose of this study is to determine the company's financial performance in the last five years and potential bankruptcy. The analysis method in this study is the Springate model and the Grover model.The conclusion of this study is that using the Springate model, PT Blue Bird Tbk. in 2018 shows a healthy financial condition, while in 2019-2022 it shows potential bankruptcy. PT Transindo Utama Tbk. in 2018, 2019, 2020, 2022 shows potential bankruptcy, while in 2021 the financial condition is healthy. Then using the Grover model, PT Blue Bird Tbk. shows no potential bankruptcy. PT Transindo Utama Tbk. shows potential bankruptcy in 2018-2020, while in 2021 and 2022 the financial condition is healthy.
Analysis of the Effect of Capital Structure, Dividend Policy, and Liquidity on Firm Value (Study on Building Construction Sub-Sector Companies Listed on the IDX in 2017-2019) Listed on the IDX in 2017-2019) Yosepan Selly; Gendro Wiyono; Ratih Kusumawardhani
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.v12i1.5248

Abstract

This study aims to obtain empirical evidence of the effect of capital structure, dividend policy, and liquidity partially on firm value in building construction sub-sector companies listed on the IDX in 2015-2019. This type of research is descriptive quantitative. The population in this study were building construction sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period totaling 18 companies. While the sample in this study were some of the building construction sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period that met the research criteria. The sample selection was carried out using purposive sampling method, which is a sampling method tailored to certain criteria. The type of data used in this study is secondary data. The data source used in this study comes from the financial statements of building construction sub-sector companies on the idx.co.id website. The data analysis technique uses linear regression. Based on the results of data analysis, the following conclusions are obtained: (1) Partially, the capital structure variable has a positive and significant effect on firm value; (2) Partially, the dividend policy variable has a positive and significant effect on firm value; and (3) Partially, the liquidity variable has a positive and significant effect on firm value.

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