EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis https://jurnal.unived.ac.id/index.php/er <h2 style="text-align: justify;"><span style="color: #0000ff;">EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis</span></h2> <div class="journal_description_content"> <p style="text-align: justify;">p-ISSN:&nbsp;<a href="http://u.lipi.go.id/1223363695" target="_blank" rel="noopener">2338-8412</a>; e-ISSN:&nbsp;<a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1580800145&amp;1&amp;&amp;" target="_blank" rel="noopener">2716-4411</a></p> <p style="text-align: justify;"><span style="color: #0000ff;">EKOMBIS REVIEW</span> Jurnal Ilmiah Ekonomi dan Bisnis&nbsp;is&nbsp;a fully refereed (double-blind peer review) and an open-access online journal for academics, researchers, graduate students, early-career researchers and undergraduate students, published by Fakultas Ekonomi, <a href="http://unived.ac.id">Universitas Dehasen Bengkulu</a>, Indonesia.</p> <p style="text-align: justify;"><span style="color: #0000ff;">EKOMBIS REVIEW</span> is a&nbsp;periodical&nbsp;publication&nbsp;(two times a year) with the primary objective&nbsp;to&nbsp;disseminate&nbsp;scientific articles&nbsp;in the fields of&nbsp;economics,&nbsp;business, and accounting. EKOMBIS REVIEW is indexed by&nbsp;<a href="https://scholar.google.co.id/citations?hl=id&amp;user=_ShC9EoAAAAJ" target="_blank" rel="noopener">Google Scholar,</a>&nbsp;and several others including&nbsp;<a href="https://search.crossref.org/?q=jurnal+ekonomi+dan+bisnis&amp;type=Journal+Article" target="_blank" rel="noopener">Crossref</a>,&nbsp;<a href="https://portal.issn.org/resource/ISSN/2716-4411#" target="_blank" rel="noopener">Road</a>,&nbsp;&nbsp;<a href="http://garuda.ristekdikti.go.id/journal/view/8174" target="_blank" rel="noopener">Garuda</a>,&nbsp;<a href="http://index.pkp.sfu.ca/index.php/browse/index/3029" target="_blank" rel="noopener">PKP Index,</a>&nbsp;and <a href="https://www.base-search.net/Search/Results?lookfor=EKOMBIS+REVIEW&amp;name=&amp;oaboost=1&amp;newsearch=1&amp;refid=dcbasen" target="_blank" rel="noopener">BASE&nbsp;.</a></p> </div> UNIVED Press en-US EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 2716-4411 <p>An author who publishes in the&nbsp;<strong>EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis</strong>&nbsp;&nbsp;agrees to the following terms:</p> <p>Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal</p> <p>Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. For the new invention, authors are suggested to manage its patent before published.&nbsp;<span id="m_4863372954928520277yui_3_16_0_ym19_1_1499518718599_9240">The license type is&nbsp;</span><strong id="m_4863372954928520277yui_3_16_0_ym19_1_1499518718599_9241"><a href="https://creativecommons.org/licenses/by-sa/4.0/">CC-BY-SA 4.0.</a></strong></p> <p><img class="irc_mut iQ9a5BCPU1W8-HwpH6ZlgJaI" src="https://encrypted-tbn0.gstatic.com/images?q=tbn:ANd9GcRzxQS1SkHCEcIEWJgl3AGsOaYG6597aDA0dMctQzH4WPNufHKL" alt="Hasil gambar untuk gambar cc by sa" width="93" height="32"></p> <p><strong>EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis</strong>&nbsp;is licensed under a&nbsp;<a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution-ShareAlike 4.0 International License</a>.</p> Marketing Strategies Of Processed Cassava Businesses In Improving Community Welfare Islamic Economic Review (Case Study Of Cempedak Lobang Village) https://jurnal.unived.ac.id/index.php/er/article/view/6026 <p>This research aims to explore the Cassava Business Development Model in Improving Community Welfare with an Islamic Economic Approach in Cempedak Lobang Village. Descriptive qualitative methods and interviews were used to highlight the application of Islamic economic concepts which emphasize partnerships and sharing risks and benefits, strengthening inclusiveness and sustainable local economic development. The SWOT analysis highlights the strengths, weaknesses, opportunities, and threats related to developing a cassava business in Cempedak Lobang Village, including abundant natural resources, community involvement, lack of infrastructure, and market opportunities for organic cassava products. In addition, S-O (Strengths-Opportunities) Strategy is an approach that utilizes the internal strengths of an entity to pursue existing external opportunities. In the context of cassava business development in Cempedak Lobang Village, the S-O strategy can be applied to maximize the positive potential of the village and utilize it to take advantage of emerging opportunities. Threats may arise from market competition and climate change. By considering these factors, the cassava business development model in Cempedak Lobang Village can be improved to achieve better prosperity for the local community.</p> Andri Widiaini Muhammad Ikhsan Harahap Aqwa Naser Daulay ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2024-06-06 2024-06-06 12 3 2377–2392 2377–2392 10.37676/ekombis.v12i3.6026 Analysis Of The Effectiveness Of The Internal Control System For Cash Receipts And Disbursements At The Modern Entreprenur Darul Musthofa Islamic Boarding School 2021-2022 https://jurnal.unived.ac.id/index.php/er/article/view/5942 <p>This research aims to investigate the effectiveness of the internal control system for cash receipts and disbursements at entrepreneurial modern boarding school darul musthofa. The research employs a qualitative descriptive approach with the research subject is the Entrepreneurial Modern Boarding School Darul Musthofa. Data collection techniques including interviews, observations, and documentation. The findings indicate that the Modern Entrepreneurial Boarding School Darul Musthofa has successfully implemented an effective internal control system for cash inflow and outflow in line with accounting principles. The organizational structure, which segregates duties and responsibilities in cash handling, enhances accountability. Concrete steps such as digitization of records, regular monitoring, and authorization by the treasurer and head of the boarding school ensure accuracy, transparency, and efficiency in financial record-keeping. Structural separation, authorization, detailed recording, and risk monitoring through online financial transactions reflect the boarding school's commitment to modern financial management. The alignment of the internal control system with financial principles demonstrates sound practices. The treasurer's crucial role in ensuring the accuracy of financial records and the implementation of online financial transactions highlights the boarding school's innovative approach. Overall, the Modern Entrepreneurial Boarding School Darul Musthofa serves as a best practice example in financial management.</p> Fadilla Ayu Cahyani Yenni Samri Juliati Nasution Nurwani Nurwani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2024-06-06 2024-06-06 12 3 2393–2404 2393–2404 10.37676/ekombis.v12i3.5942 The Influence Of Advertising Creativity, Brand Trust, And Brand Image On Consumer Purchase Intentions Of Cosmetic Products (A Study On Sociolla Store Users At Ska Mall Pekanbaru) https://jurnal.unived.ac.id/index.php/er/article/view/6015 <p><em>This study aims to understand the impact of advertising creativity, brand trust, and brand image on consumer purchasing interest in cosmetic products at the Sociolla Store, SKA Mall Pekanbaru. The development of digital economy has changed the way of trading, including in the cosmetic industry with the emergence of e-commerce platforms such as Sociolla. In the context of tight competition, understanding the factors that influence consumer purchasing interest becomes important. This study involved 120 respondents from Sociolla Store users at SKA Mall Pekanbaru. Data were collected using an online questionnaire assessing respondents' perceptions of advertising creativity, brand trust, brand image, and purchase interest. Data analysis was conducted using multiple regression to assess the influence of independent variables on the dependent variable. The results showed that the majority of visitors or consumers of Sociolla at SKA Mall Pekanbaru are individuals of relatively young age, especially in the age range of 26 to 35 years, with a background of higher education and diverse professions. Validity and reliability tests of the instrument showed that the questionnaire used has good validity and reliability. Data analysis showed that advertising creativity, brand trust, and brand image significantly influence consumer purchasing interest in cosmetic products. Advertising creativity plays an important role in attracting attention and influencing consumer purchasing interest. Brand trust also plays a role in forming long-term relationships between consumers and brands, while brand image creates unique perceptions and influences consumer preferences. In conclusion, advertising creativity, brand trust, and brand image have a significant influence on consumer purchasing interest in cosmetic products at the Sociolla Store, SKA Mall Pekanbaru. These results can be valuable guidance for cosmetic companies in enhancing their marketing strategies in the digital era</em></p> Armeilia Indah Azely Syahdanur Syahdanur ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2024-06-07 2024-06-07 12 3 2405–2416 2405–2416 10.37676/ekombis.v12i3.6015 The Influence Of Rebranding And Brand Ambassador Nct Dream On Gen Z Purchasing Decisions On Tos Tos Products In Pontianak City https://jurnal.unived.ac.id/index.php/er/article/view/5476 <p>This study aims to find out the influence of rebranding and brand ambassador NCT Dream on the purchase decision of Gen Z on Tos Tos products in Pontianak City. This research uses associative methods with a quantitative approach. The sample used as many as 100 respondents who are Generation Z consumers and reside in Pontianak City. Sampling technique is purposive sampling. Research results show that the rebranding variable has a significant positive effect on the purchasing decision variable. As well, the brand ambassador variable has a significant positive influence on the purchasing decision variable.</p> Dewi Citra Sekar Asih Fita Kurniasari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2024-06-07 2024-06-07 12 3 2417–2426 2417–2426 10.37676/ekombis.v12i3.5476 The Influence Of Tourism Attraction, Facilities And Digital Promotion On The Interest In Visiting Pagar Alam City Tourism Village https://jurnal.unived.ac.id/index.php/er/article/view/5988 <p>Tourism is an asset owned by a region to increase income and the economy of the community. To maximize the existing potential, it requires a strategy that can increase the interest of tourists visiting Pagar Alma.&nbsp; The attractiveness of tourist villages must be developed, so as to attract consumers to visit. Pagar Alam City has a natural tourism village and cultural tourism in South Sumatra, so it is necessary to conduct an analysis to determine the influence of tourist attraction, facilities and promotion on interest in visiting the tourist village of Pagar Alam city. This research data uses simple random sampling with instruments given to 100 tourists, consisting of local, archipelago, and foreign tourists visiting Pagar Alam City. Variable Attraction (average X1 : 0.803) and Facility variables (average X2 : 0.833) and Digital Promotion (X3 : 0.915) with the Partial Least Squeres method.</p> Ahmad Feriyansyah M. Yani Syafei Umi Narimawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2024-06-07 2024-06-07 12 3 2427–2438 2427–2438 10.37676/ekombis.v12i3.5988 Tax Planning And Tax Aggressiveness Before And After The Implementation Of Psak 73 (Study On Service Companies In The Retail Trade And Financing Subsectors For The 2017-2022 Period) https://jurnal.unived.ac.id/index.php/er/article/view/6009 <p>This research will provide knowledge regarding tax planning and tax aggressiveness before and after the implementation of PSAK 73. The population used in this research is service sector companies with retail trade &amp; financing company subsectors that have gone public information and are listed on the Stock Exchange. Indonesian Securities (BEI). This research uses data analysis methods including descriptive statistical analysis, normality testing, and hypothesis testing. This test was tested using the Microsoft Excel application and the Statistical Package for the Social Sciences (SPSS) software version 27. The results of the research show that Tax Planning has improved: Implementation of PSAK 73 has had a significant impact on tax planning behavior in retail trade and financing services companies and The research results also show that there is a significant difference in the level of tax aggressiveness before and after the implementation of PSAK 73.</p> Ramadhina Aila Putri Sudrajat Sudrajat ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2024-06-30 2024-06-30 12 3 2439–2452 2439–2452 10.37676/ekombis.v12i3.6009 The Influence of Current Ratio, Debt To Equity Ratio and Net Profit Margin on Company Value with Company Size as a Moderating Variable in the Financial Sector for the 2020-2022 Period https://jurnal.unived.ac.id/index.php/er/article/view/6013 <p>This research aims to determine the effect of CR, DER, and NPM on company value with company size as a moderating variable in the financial sector for the 2020-2022 period. The population used in this research is the financial sector on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. This type of research is quantitative. Secondary data and purposive sampling techniques were used in data collection and sampling techniques with multiple linear analysis. Using SPSS 24. The research results of CR and DER have no influence on company value, while NPM has an influence on company value. And company size does not moderate DER and NPM on company value, while CR can be moderated by company size on company value.</p> Noni Septia Dedi Hariyanto ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2024-06-30 2024-06-30 12 3 2453–2462 2453–2462 10.37676/ekombis.v12i3.6013 The Effect Of Concurrent Position And Tenure Of President Director And Ownership Structure On Environmental, Social, And Governance (ESG) Value https://jurnal.unived.ac.id/index.php/er/article/view/5932 <p><em>The decision on how much the company contributes to environmental, social, and governance (ESG) related activities is influenced by President's characteristics and the company ownership structure. Present study was undertaken to investigate the effects of the President's busyness and tenure, as well as the ownership structure of family companies, on the ESG scores of companies in Indonesia. The present study used 221 observations from 50 companies listed in the Indonesia Stock Exchange and Refinitiv ESG Scores database from 2016 – 2020 and analyzed them by the Regression method. The findings suggested that companies that have busy presidents or CEOs</em><em> and </em><em>family ownership structures give low ESG scores.</em><em> While the authors do not find sufficient evidence to support the President Director serving more than five years has a good influence on ESG scores</em><em>. It is because family companies tend to focus on enriching their families. Companies can limit the number of concurrent positions held </em><em>by the President </em><em>and recruit a President who has </em><em>extensive</em><em> experience. This study contributes to investigating the correlation between ESG scores with the President's concurrent positions and the company ownership structure.</em></p> Hafika Prafiani Cynthia Afriani Utama ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2024-06-30 2024-06-30 12 3 2463–2474 2463–2474 10.37676/ekombis.v12i3.5932 The Influence Of E-Wallet Usage, Financial Literacy And Lifestyle On Financial Management Of Female Civil Servants In Mempawah District https://jurnal.unived.ac.id/index.php/er/article/view/6157 <p>The Covid-19 pandemic has significantly accelerated the shift towards digital economy and digitization across various sectors, including Micro, Small, and Medium Enterprises (MSMEs). This article investigates the impact of digital technology integration on MSMEs' income post-pandemic. Through a study conducted in Mojokerto City, the findings indicate that the implementation of digital technology significantly contributes to the increase in MSMEs' income. Additionally, digital marketing strategies also have a significant impact on restoring MSMEs' income after the pandemic. These results provide a strong foundation for policymakers and business actors to enhance investments in digital technology and digital marketing strategies to improve the competitiveness and productivity of MSMEs in the future. Furthermore, age gap factors also play a crucial role in determining MSMEs' income levels post-pandemic. This article offers valuable insights for policymakers and MSMEs in planning more adaptive and effective strategies in the post-Covid-19 era. Thus, this research is not only relevant to MSMEs in Mojokerto City but also serves as an important reference for understanding the dynamics of the local economy post-pandemic in various regions</p> Rachmanita Eza Putri Wiyandari Nanda Wahyu Indah Kirana ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2024-06-30 2024-06-30 12 3 2475–2486 2475–2486 10.37676/ekombis.v12i3.6157 The Influence Of E-Wallet Usage, Financial Literacy And Lifestyle On Financial Management Of Female Civil Servants In Mempawah District https://jurnal.unived.ac.id/index.php/er/article/view/6106 <p>The purpose of this study was to determine the effect of e-wallet usage, financial literacy and lifestyle on financial management of Female Civil Servants in Mempawah Regency. The method used in this research is quantitative method. The population in this study were female civil servants in Mempawah Regency with a total sample of 156 people. The data analysis technique used is multiple linear regression analysis, multiple correlation coefficient (R), coefficient of determination (R2), simultaneous test (F test) and partial test (t test). The results showed a multiple linear regression equation, namely: Y = 4.296 + 0.563 X1 + 0.249 X2 + 0.367 X3. The results of the multiple correlation coefficient show an R value of 0.784, meaning that the variables of e-wallet usage, financial literacy and lifestyle on financial management have a strong relationship. The results of the coefficient of determination R2 show that the contribution of the variables of e-wallet usage, financial literacy and lifestyle in influencing the ups and downs of financial management of Female Civil Servants in Mempawah Regency is 74.7% while the remaining 25.3% is explained by other variables outside the regression model. The results of the simultaneous test (F test) in this study showed an Fcount value of 7.183&gt; 2.66 Ftable. Thus it can be concluded that the use of e-wallets, financial literacy and lifestyle on financial management simultaneously affect the dependent variable, namely financial management. The results of the partial test (t test) on the e-wallet usage variable show a tcount value of 3.811&gt; 1.975 t table, meaning that there is a partially significant influence between the relationship with the use of e-wallets on financial management, while the financial literacy variable shows a tcount value of 2.581&gt; 1.975 t table, meaning that there is a partially significant influence between the relationship with financial literacy on financial management and finally the lifestyle variable shows a tcount value of 3.466&gt; 1.975 t table, meaning that there is a partially significant influence between the relationship with lifestyle on financial management.</p> Windi Rati Fritiwi Dedi Hariyanto Heni Safitri ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2024-06-30 2024-06-30 12 3 2487–2498 2487–2498 10.37676/ekombis.v12i3.6106