{"title":"The Impact Of Digital Transactions In The Reconciliation Process And Preparation Of Financial Reports Of Culinary Msmes In Palembang City","authors":"Widarti Widarti, Yeni Alfiana, Della Wandira","doi":"10.37676/ekombis.v12i1.5049","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5049","url":null,"abstract":"The aim of this research is to determine The Impact Of Digital Transactions In The Reconciliation Process And Preparation Of Financial Reports Of Culinary Msmes In Palembang City. The method used is The descriptive analysis method is a statistical technique that describes and describes data as it is collected, without trying to draw any generalizations or conclusions. In this research, the data that has been collected will be classified based on relevant categories, such as online sales, online payments, online deliveries, reconciliation processes and financial reports. Data will be analyzed descriptively to provide a clear picture. This involves the use of descriptive statistics such as frequencies, percentages, and means. This research was conducted on culinary MSMEs in the city of Palembang. This research processed data from 30 respondents, namely women dominated with a percentage (67%). Respondents with an age range of 41-50 years dominate with a percentage (36%). Then the level of education dominates SMA/SMK and D3/S1/S2/S3 with the same percentage, namely (15%).","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"121 3-4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140511810","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 Work Discipline on the Performance of PT Kereta Api Indonesia (Persero) Building Unit Employees Divre III Palembang LRT SUMSEL Maintenance Area","authors":"Triana Agustini, Jamilah Pramajaya, Bayu Singgalang","doi":"10.37676/ekombis.v12i1.5037","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5037","url":null,"abstract":"The aim of this research is to determine the Influence of Training and Work Discipline on the Performance of PT Kereta Api Indonesia (Persero) Building Unit Employees Divre III Palembang LRT SUMSEL Maintenance Area. The method used is quantitative and qualitative analysis. Quantitative analysis is a research method based on the philosophy of positivism, used to research certain populations or samples, collecting data using research instruments, data analysis is quantitative or independent, with the aim of testing established hypotheses. Quantitative Analysis is used to see the results of the questionnaire using a literary scale. Based on the test results, the coefficient of determination (Adjusted R Square) was obtained at 0.773. This shows that the training and work discipline variables influence the performance variable by 77.3%. Meanwhile, the remaining 22.7% is explained by other variables not examined in this study.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"17 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140512003","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}
Dian Rosdiana, R. L. Karunia, Edy Sutrisno, Lembaga, Politeknik Administrasi Negara, Stia Lan, Jakarta Program Magister, Terapan Tahun
{"title":"Management of Operational Assistance Funds (BOS) in State Madrasah Tsanawiyah 15 Jakarta","authors":"Dian Rosdiana, R. L. Karunia, Edy Sutrisno, Lembaga, Politeknik Administrasi Negara, Stia Lan, Jakarta Program Magister, Terapan Tahun","doi":"10.37676/ekombis.v12i1.5058","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5058","url":null,"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.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"101 1-2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140511730","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 Tax Justice And Tax Understanding On Tax Evavasion (Perceptions Of Students' Accounting Study Program, Faculty Of Economics, Indonesian Advent University)","authors":"Elizabeth Vania Permata, Remista Simbolon","doi":"10.37676/ekombis.v12i1.5141","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5141","url":null,"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","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"133 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140511695","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 Level Of Islamic Financial Literacy And Islamic Financial Inclusion Of Students In The Islamic Capital Market","authors":"Herlina Yustati, Heri Junaidi, Asnaini Asnaini","doi":"10.37676/ekombis.v12i1.5072","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5072","url":null,"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%).","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"105 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140511720","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 Live Streaming on Impulse Buying from an Affordance Perspective on Tiktok Platform","authors":"Aldi Maulana Putra, Ilsya Hayadi","doi":"10.37676/ekombis.v12i1.5056","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5056","url":null,"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. ","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"214 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140511785","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 Risk Management Committee And Family Ownership With Company Performance In Indonesia: Busy Directors As Moderating Variable","authors":"Ika Dewi Agustin, C. Utama","doi":"10.37676/ekombis.v12i1.5158","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5158","url":null,"abstract":"Corporate risk management and corporate governance have become important in managing the company. Both are believed to be able to reduce agency problems, between company owners and managers or between shareholders. Using a panel data regression analysis model, a sample of 602 non-financial public companies registered in Indonesia in the 2019-2021 period, this study focused on testing the effect of the existence of the Risk Management Committee and family share ownership on company performance ( ROA). The study also used busy directors as a moderating variable. The results showed that the existence of the Risk Management Committee had a positive and significant relationship with ROA. But family ownership has a negative and significant relationship with ROA. Meanwhile, the presence of commissioners who concurrently hold positions in other companies at once or busy directors, does not significantly affect the relationship between the Risk Management Committee and family ownership and the company's performance.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"130 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140511701","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 Labor, Investment, and Human Development Index on Economic Growth: A Study of East Kalimantan Province","authors":"Febrian Alexander Nababan, Armelly Armelly","doi":"10.37676/ekombis.v12i1.5061","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5061","url":null,"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.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"56 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140511565","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 Work Environment and Leadership on Employee Performance at the Kaur Regency Dprd Secretariat","authors":"Lias Mawati, Ida Anggriani, Yudi Irawan Abi","doi":"10.37676/ekombis.v12i1.4382","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.4382","url":null,"abstract":"This study aims to determine the effect of the work environment on employee performance at the Kaur District DPRD Secretariat, to determine the effect of leadership on employee performance at the Kaur District DPRD, and to determine the effect of the work environment and leadership on employee performance at the Kaur District DPRD Secretariat. The method of collecting data in this study is using a questionnaire and the method of analysis is multiple linear regression. Based on the results of the study, it was found that the work environment had a significant effect on employee performance at the Kaur Regency DPRD Secretariat because the significance value was 0.000 <0.05. Leadership has a significant effect on employee performance at the Kaur Regency DPRD Secretariat because its significance value is 0.016 <0.05. The work environment and leadership simultaneously or jointly have a significant effect on employee performance at the Kaur Regency DPRD Secretariat because the significance value is 0.000 <0.05. ","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"22 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140511644","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":"Efficiency Level Of Zakat Management In Palopo City","authors":"Muhammad Ilyas, E. Sari, Fitriana Umar","doi":"10.37676/ekombis.v12i1.5051","DOIUrl":"https://doi.org/10.37676/ekombis.v12i1.5051","url":null,"abstract":"This research aims to evaluate the level of efficiency in zakat management in the city of Palopo. Zakat is one of the fundamental pillars of Islam, designed to distribute wealth to those who are entitled to receive it. Efficiency in zakat management is crucial to ensure that the collected funds are used as efficiently as possible to support those in need. The research methodology involves the analysis of secondary data related to the collection, distribution, and management of zakat funds in the city of Palopo. These data will be analyzed to assess the extent to which zakat management in Palopo achieves the desired level of efficiency. The results of this research are expected to provide valuable insights into the efficiency of zakat management in Palopo and serve as a basis for improvements in zakat collection and distribution. This research can also serve as a guide for zakat institutions and local governments in their efforts to enhance efficiency and effectiveness in zakat management, ultimately improving the well-being of those entitled to receive zakat.","PeriodicalId":193914,"journal":{"name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","volume":"40 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140511984","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}