EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis最新文献

{"title":"Analysis of Factors Affecting the Motivation of Honorary Teachers in Border Areas","authors":"E. Salfarini, Y. Atlantika, Rissa Ayustia","doi":"10.37676/ekombis.v12i1.4720","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.4720","url":null,"abstract":"This study aims to analyze the factors that influence motivation among honorary teachers in border areas. This study also analyzes what factors play the most important role in providing work encouragement to honorarium teachers. This research is a descriptive study using a qualitative approach. The data in this study were obtained through in-depth interviews with honorary teachers who have worked for three years. The data found were organized in files; the files were classified, codified, and converted into text form to be re-analyzed and presented. The results of the study found that the factors that influence motivation in honorary teachers are individual factors, leaders, the work environment, psicological, and future careers. The research shows that future career plans have the most influence on the work motivation of honorarium teachers at the border. It can be seen that all participants claimed to be motivated to continue working well because of the opportunity to become a contract teacher (PPPK) in public schools.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"69 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140496711","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Influence of Influencer Marketing and Online Customer Reviews on Purchase Intention Through the Perceived Value of Cosmetic Products on Tiktok Shop (An Empirical Study on Students in the City of Pekanbaru)","authors":"Azzahra Azzahra, Awliya Afwa, Moniko Moniko","doi":"10.37676/ekombis.v12i1.5255","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5255","url":null,"abstract":"This research aims to determine the extent of the influence of influencer marketing and online customer reviews on purchase intention through the perceived value of Tiktok Shop cosmetic products. This study consists of two independent variables, namely influencer marketing and online customer reviews, and one dependent variable, which is purchase intention, with perceived value as an intervening variable. The analytical method used is path analysis. Data collection for this research was conducted using a questionnaire filled out by respondents who are students in the city of Pekanbaru and have purchased cosmetic products from Tiktok Shop more than once.The results of the study, based on Partial Tests (t-tests), are as follows: a) There is no significant influence of influencer marketing on perceived value. b) There is a significant influence of online customer reviews on perceived value. c) There is no significant influence of influencer marketing on purchase intention. d) There is a significant influence of online customer reviews on purchase intention. e) There is a significant influence of perceived value on purchase intention. f) Perceived value does not mediate the influence of influencer marketing on purchase intention. g) Perceived value mediates the influence of online customer reviews on purchase intention.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"78 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140494674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of Changes In Risk Management Implementation At PT. ABC Based On ISO 31000:2018","authors":"Adine Khairunisa Nadya, Sylvia Veronica Siregar","doi":"10.37676/ekombis.v12i1.5337","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5337","url":null,"abstract":"The implementation of a company's risk management is important because it can provide input for management to act preventively to prevent risk events that are often detrimental (downside risk). PT ABC as a subsidiary of the nickel mining company as Parent Company has transformed its risk management from partial to integrated based on ISO 31000: 2018. This change must be well prepared to avoid delays in the integration process because PT ABC has a project to develop the Industrial Estate and the RKEF (Rotary Kiln Electric Furnace) Smelter Development with a significant value so that preventing losses by carrying out risk mitigation efforts is important to implement. The purpose of this study is to comprehensively analyze changes in the application of risk management at PT ABC, evaluate the application of risk management adopted by the company, identify challenges faced by the company, and analyze the application of risk management to current business activities. The research method uses primary data through direct observation of existing change preparation practices and uses secondary data from related company data. The basis of the risk method used is the ISO 31000: 2018 guidelines. The results showed a significant impact in the integration of risk management adopted to be more comprehensive than the previous implementation. The risk management ntegration factor of the Parent Company and its subsidiaries has consequences for the sustainability of the program and budgeting in the RKAP, especially for improving the quality of risk management analysis through risk awareness programs. The implementation of PT ABC risk management in the RKEF smelter construction project identified 8 aspects of risk which include investment taxonomy (5 aspects), regulatory changes (1 aspect), and environment (1 aspect). Risk mitigation efforts have been carried out in the risk map from 1 aspect of high risk; 5 aspects of medium risk and to reduce the impact and probability that exists, namely: 3 risk aspects (from medium to high) and 5 risk aspects (from low to medium). This shows that there is a fairly good readiness to anticipate risks that have a negative impacts.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"67 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140496724","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis Of Factors Affecting Provincial Minimum Wages In Indonesia","authors":"Richardo Simanjuntak, Yefriza Yefriza","doi":"10.37676/ekombis.v12i1.5081","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5081","url":null,"abstract":"The aim of this study is to analyze the factors that affect the minimum wage across different provinces in Indonesia. The study examines secondary data from Indonesia's Central Statistics Agency for the period 2018-2022, encompassing 34 provinces. The dependent variable in this study is the minimum wage of each province, while the independent variables used in this study are the need for a decent living, inflation, gross domestic product, and consumer price index. The data analysis method applied is panel data regression analysis with a random effect model. The research findings indicate that a higher standard of living, an increase in gross domestic product, and a rise in the consumer price index have a positive and significant effect on the minimum wage of each province. However, inflation does not appear to have a significant impact on the minimum wage of each province.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140499267","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Influence of Training and Motivation on Employee Performance at the Regional Development Planning Agency of Bengkulu Province","authors":"Stepan Surya Jaya, Nasution Nasution","doi":"10.37676/ekombis.v12i1.5083","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5083","url":null,"abstract":"The purpose of this study is to investigate the impact of training and motivation on staff performance at Bengkulu Province's Regional Development Planning Agency (Bappeda). A questionnaire was utilized as a data gathering tool in the survey research approach. The research population consisted of 106 Bappeda employees from Bengkulu Province. Purposive sampling was used to choose the research sample of 80 persons. Multiple linear regression analysis was utilized to analyze the data with the SPSS version 12 application. According to the findings of the study, employee performance is highly influenced by both training and motivation. Training and motivation both have a good and substantial influence on employee performance.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"79 23-24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140499074","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect of Corporate Governance on ESG Investment Moderated by Gender Diversity on the Board of Directors","authors":"Chairiska Putri Meilinda Siregar, Fenny Marietza","doi":"10.37676/ekombis.v12i1.5302","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5302","url":null,"abstract":"Thel aim olf this relselarch is tol invelstigatel thel impact olf colrpolratel golvelrnancel oln ElSG invelstmelnt, taking intol accolunt thel polssiblel moldelrating rollel olf gelndelr divelrsity in thel bolard olf direlctolrs olf Indolnelsian manufacturing elntelrprisels.  In olrdelr tol fill an elmpirical gap in elarlielr relselarch, this study relfolcusels oln colrpolratel golvelrnancel (CG), which is linkeld tol ElSG invelsting throlugh thel applicatioln olf stelwardship thelolry. Thel usel olf gelndelr divelrsity oln thel bolard olf direlctolrs as a moldelratolr olf CG oln ElSG invelstmelnt is a nolvell approlach in this relselarch. Using thel Elvielws prolgram, multiplel linelar relgrelssioln with moldelrating variablels (MRA) is thel data analysis melthold useld in this study. This relselarch makels usel olf selcolndary data and a quantitativel meltholdollolgy. Manufacturing colmpaniels that welrel listeld beltweleln 2018 and 2022 oln thel Indolnelsia Stolck Elxchangel (IDX) colmprisel thel study's polpulatioln. Thirty colmpaniels with a toltal olf 150 olbselrvatiolns that satisfield thel samplel critelria madel up thel study's samplel. Thel study's findings sholw that gelndelr divelrsity oln thel bolard olf direlctolrs cannolt mitigatel thel impact olf colrpolratel golvelrnancel (CG) oln ElSG invelstmelnt in businelssels, and that CG has a colnsidelrablel impact oln ElSG invelstmelnt.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"47 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140498339","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of Internal Control and Fraud Prevention Efforts in Public Sector Accounting","authors":"Adelya Putri Kesuma, Fachruzzaman Fachruzzaman","doi":"10.37676/ekombis.v12i1.5212","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5212","url":null,"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.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"26 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140498569","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of Decreasing Rubber Prices on Consumption Patterns of Society from the Perspective of Islamic Economics (A Case Study in Padang Pelawi Village, Sukaraja District, Seluma Regency)","authors":"Ahmad Cholil, R. Setiawan, Uswatun Hasanah","doi":"10.37676/ekombis.v12i1.4574","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.4574","url":null,"abstract":"This study aims to find out how the consumption pattern of the people in Padang Pelawi Village was before and after the decline in the selling price of rubber and what was the Islamic economic view of the consumption patterns of the people in Padang Pelawi Village after before and after the decline in the selling price of rubber. This research uses a qualitative descriptive approach using field research types. The results of this study indicate that when the price of rubber before the decline in the consumption pattern of the people in Padang Pelawi Village could still be fulfilled properly. However, after the decline in the selling price of rubber, the consumption pattern of the people in Padang Pelawi Village was very difficult in terms of meeting their needs. Because of this, rubber farmers in Padang Pelawi Village sometimes look for other solutions, such as borrowing money from their neighbors and taking loans from food stalls. The view of Islamic economics on the consumption patterns of the people in Padang Pelawi Village is still not in accordance with Islamic consumption values. First, when the price of rubber is rising, people are often wasteful in terms of consuming something. Second, some people in Padang Pelawi Village spend their wealth only in halal forms and some people in Padang Pelawi Village also take actions that are not in accordance with Islamic teachings, namely by weighing the rubber latex so that it becomes heavy when weighed. Third, the people in Padang Pelawi village live in a luxurious style by buying expensive goods, but after that these items are no longer used.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"9 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140499086","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Influence of Compensation and Work Environment on Employee Performance at the BAPPEDA (Regional Development Planning Agency) Office of Bengkulu Province","authors":"Chaterine Sianturi, Nasution Nasution","doi":"10.37676/ekombis.v12i1.5063","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5063","url":null,"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.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"239 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140504692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Evaluation Of The Implementation Process Of PSAP 16 Service Concession Agreement – Grantor On Toll Roads At The Ministry Of Public Works And Housing","authors":"Stellaria Dyah Prametisiwi, Dwi Martani","doi":"10.37676/ekombis.v12i1.5076","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5076","url":null,"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.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"18 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140503652","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}