EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis最新文献_第7页

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) 会计知识、会计准则社会化、教育程度和企业规模对财务报表质量的影响（对明古鲁市中小企业的研究）

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Pub Date : 2024-01-10 DOI: 10.37676/ekombis.v12i1.5210

Annisa Qurrata A’yun, Isma Coryanata

{"title":"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)","authors":"Annisa Qurrata A’yun, Isma Coryanata","doi":"10.37676/ekombis.v12i1.5210","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5210","url":null,"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","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140510671","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}

引用次数: 0

Analysis of Gas Station Financial Management to Prevent Fraud and Anticipate the Impact of Revenue Fluctuations 分析加油站财务管理以防止欺诈并预测收入波动的影响

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Pub Date : 2024-01-10 DOI: 10.37676/ekombis.v12i1.5004

Chylvia Febelia Elvionita, T. Hastuti

{"title":"Analysis of Gas Station Financial Management to Prevent Fraud and Anticipate the Impact of Revenue Fluctuations","authors":"Chylvia Febelia Elvionita, T. Hastuti","doi":"10.37676/ekombis.v12i1.5004","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5004","url":null,"abstract":"The aim of this research is to explore how management can prevent and control fraud and also anticipate the impact of fluctuations in ABC gas station revenues. The research methodology employed in this study is a qualitative approach with a case study conducted at ABC Gas Station. Data was gathered through interviews with the head of the finance department, administrative personnel, supervisors, managers, the director of ABC Gas Station, and the SPI Foundation team. The collected data was then analyzed and further developed utilizing the Triangle Fraud Theory, consisting of pressure, opportunity, and rationalization. By comprehending these factors, ABC Gas Station can pinpoint potential areas susceptible to fraudulent activities and implement appropriate controls to prevent them. This study provides valuable insights into the financial management practices at ABC Gas Station, offering actionable recommendations to strengthen operational integrity and navigate the challenges posed by fraud and revenue fluctuations. By implementing these suggestions, gas stations can ensure more robust financial management and secure long-term sustainability in a competitive market. This research significantly advances the understanding of financial management within gas stations by conducting a comprehensive evaluation of its susceptibility to fraudulent activities, particularly in light of past incidents. It uniquely combines financial analysis with the Triangle Fraud Theory to comprehensively assess the weaknesses in the financial management system and the justifications behind fraudulent actions. This integration of financial evaluation and fraud theory represents a fresh perspective in addressing financial integrity in gas station businesses.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140511403","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}

引用次数: 0

The influence of Investment Efficiency on Financial Performance 投资效率对财务业绩的影响

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Pub Date : 2024-01-10 DOI: 10.37676/ekombis.v12i1.5279

Azzahra Kurnia Fitri, Fenny Marietza

引用次数: 0

Comparison Of Financial Performance Based On The Implementation Of PSAK 30 And PSAK 73 On Leases In Energy Industry Companies 基于能源工业公司租赁 PSAK 30 和 PSAK 73 实施情况的财务绩效比较

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Pub Date : 2024-01-10 DOI: 10.37676/ekombis.v12i1.5254

Lisca Putri, Nurna Aziza

{"title":"Comparison Of Financial Performance Based On The Implementation Of PSAK 30 And PSAK 73 On Leases In Energy Industry Companies","authors":"Lisca Putri, Nurna Aziza","doi":"10.37676/ekombis.v12i1.5254","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5254","url":null,"abstract":"A finance operation that takes the form of supplying capital goods is called leasing. PSAK 30 will be replaced with PSAK 73, which was accepted from IFRS 16, on January 1, 2020. The purpose of this study is to compare the financial performance of the organization using leases for PSAK 30 and PSAK 73. A quantitative descriptive strategy is employed in this investigation. 67 firm samples were obtained using the purposive sampling approach from the population of 74 enterprises that made up the research. The firms in the energy industry sector that are listed on the Indonesia Stock Exchange during the 2019–2020 research period are the focus of this study. Ratio analysis, descriptive statistical analysis, regression analysis (which includes the normality test and the Wilcoxon signed rank test), and hypothesis testing are the data analysis techniques used in this work. According to the study's findings, which were derived from the use of descriptive statistics, hypothesis testing, and ratio analysis test, there is a difference in the financial performance of transportation firms listed on the Indonesia Stock Exchange when PSAK 30 and PSAK 73 are implemented.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"9 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140511580","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}

引用次数: 0

Improving Sme Accountability In The M-Wallet Era Postadoption Implications 改进 M-Wallet 时代的 Sme 问责制采用后的影响

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Pub Date : 2024-01-10 DOI: 10.37676/ekombis.v12i1.5207

Tri Puspita Sari, Nurna Aziza

{"title":"Improving Sme Accountability In The M-Wallet Era Postadoption Implications","authors":"Tri Puspita Sari, Nurna Aziza","doi":"10.37676/ekombis.v12i1.5207","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5207","url":null,"abstract":"This research aims to investigate the impact of M-Wallet adoption on SME financial accountability and its implications for small and medium business practices. The research method uses a mixed approach which combines qualitative (interviews) and quantitative (questionnaire) approaches. The population in this study is UKM in Bengkulu that have adopted M-Wallet in operations. The sampling technique uses survey techniques. Data collection techniques used interviews and questionnaires with a Linkert scale of 1-5. Data testing uses multiple linear regression analysis. Based on the research results, it can be concluded that there has been an increase in SME accountability in the mwallet era with post-adoption implications. The regression results show that system security influences SME accountability. SMEs feel that a high level of system security can reduce the risk of data loss or financial theft, thereby increasing accountability in managing finances. The regression results show that system effectiveness influences SME accountability. The effectiveness of the system in processing transactions more quickly, providing financial reports that are easy to understand, and providing good visibility into cash flow has a role in improving accountability practices.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140511602","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}

引用次数: 0

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) 资本结构、股利政策、流动性对公司价值的影响分析（2017-2019年IDX上市的建筑施工子行业公司研究）2017-2019年IDX上市的建筑施工子行业公司研究）

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Pub Date : 2024-01-10 DOI: 10.37676/ekombis.v12i1.5248

Yosepan Selly, Gendro Wiyono, R. Kusumawardhani

{"title":"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)","authors":"Yosepan Selly, Gendro Wiyono, R. Kusumawardhani","doi":"10.37676/ekombis.v12i1.5248","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5248","url":null,"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.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"52 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140511108","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}

引用次数: 0

Analysis of Production and Inventory Control of Batik Raw Materials According to Islamic Economic Perspective (Case Study at SME Santi Batik) 根据伊斯兰经济观点分析蜡染原材料的生产和库存控制（中小型企业 Santi 蜡染的案例研究）

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Pub Date : 2024-01-10 DOI: 10.37676/ekombis.v12i1.4354

Ratina Fitri, Eka Sri Wahyuni, Yenti Sumarni

{"title":"Analysis of Production and Inventory Control of Batik Raw Materials According to Islamic Economic Perspective (Case Study at SME Santi Batik)","authors":"Ratina Fitri, Eka Sri Wahyuni, Yenti Sumarni","doi":"10.37676/ekombis.v12i1.4354","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.4354","url":null,"abstract":"This study aims to find out how the batik production process and batik raw material inventory control in UKM Santi Batik using the EOQ (economic order quantity) method, safety stock, reorder point and total cost. . In this study, researchers used a descriptive-comparative method with a quantitative approach and used primary data collection techniques in the form of a questionnaire specifically for UKM Santi Batik. The data analysis technique used is the approah formula, namely the method of determining the number of economic orders by reducing them in the formulas. The results of the research and discussion can be concluded that the EOQ (economic order quantity) method is more effectively used in raw material inventory control than the existing policies in UKM Santi Batik. Because UKM Santi Batik has not used optimal raw material inventory control, namely only using estimates in purchasing batik raw materials. In addition, by using safety stocks, UKM Santi Batik can avoid shortages of raw materials in production, reorder points so that UKM Santi Batik knows when to buy raw materials again and obtain them with minimum total inventory costs.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140510563","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}

引用次数: 0

The Effect of Organizational Trust, Brand Image, and Religiosity on Donation Decision Making with Information Quality as an Intervening Variable at the Integrated Village Service Foundation 在乡村综合服务基金会，组织信任、品牌形象和宗教信仰对以信息质量为干预变量的捐赠决策的影响

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Pub Date : 2024-01-10 DOI: 10.37676/ekombis.v12i1.5040

Lendy Tampi, H. B. Winarko

{"title":"The Effect of Organizational Trust, Brand Image, and Religiosity on Donation Decision Making with Information Quality as an Intervening Variable at the Integrated Village Service Foundation","authors":"Lendy Tampi, H. B. Winarko","doi":"10.37676/ekombis.v12i1.5040","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5040","url":null,"abstract":"This research aims to measure the extent to which organizational trust, brand image, and religiosity influence donation decisions at the Integrated Village Service Foundation (PESAT), with information quality as an intervening variable. This study utilizes a quantitative approach and falls under the explanatory research type. The research sample consists of 115 PESAT donors selected using quota sampling. Data obtained are analyzed using Partial Least Squares (PLS) analysis techniques through SmartPLS software and SPSS 23. The research results indicate that organizational trust and information quality significantly influence donation decisions, while brand image and religiosity do not have a significant impact on donation decisions. Other findings show that the brand image and religiosity variables significantly affect information quality, while organizational trust does not have a significant impact on information quality. Regarding indirect influence, it is found that brand image significantly influences donation decisions through information quality, and religiosity significantly influences donation decisions through information quality, whereas organizational trust does not significantly influence donation decisions through information quality. Simultaneously, organizational trust, brand image, and religiosity collectively influence donation decisions.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140511292","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}

引用次数: 0

Green Accounting as a Mediation Variable, and Media Exposure as a Moderation Variable in the Relationship Between Profitability and CSR Disclosure 绿色会计是盈利能力与企业社会责任信息披露关系中的中介变量，媒体曝光是调节变量

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Pub Date : 2024-01-09 DOI: 10.37676/ekombis.v12i1.5138

Mardalena Septi Mi Darti, Nurna Aziza

引用次数: 0

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) 人力资源审计对员工工作满意度的影响（PT.Pembangunan Daerah 西爪哇和万丹银行（BJB）万隆中央办事处的案例研究）

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Pub Date : 2024-01-09 DOI: 10.37676/ekombis.v12i1.5059

Hawa Az-Zahra Kifayah, S. Arsalan

引用次数: 0