EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis

Mapping The Evolving Landscape Of Sustainable Marketing And Climate-Conscious Consumer Behavior: A Bibliometric Analysis Of Global Trends And Digital Shifts (2010–2023)

Fransiskus Novrianto Pakpahan, Andi Azhar — Wed, 30 Jul 2025 00:00:00 +0700

The urgency of climate change has reshaped the role of marketing in promoting sustainable behaviors and ecological accountability. This study presents a bibliometric analysis of sustainable marketing and consumer behavior literature published between 2010 and 2023. Drawing from Scopus and Web of Science databases, 1433 articles were analyzed using VOSviewer and Biblioshiny to explore co-authorship, keyword co-occurrence, citation, and co-citation networks. The analysis reveals a thematic evolution from product- and firm-centric approaches to consumer-driven narratives that emphasize emotional trust, digital engagement, and intergenerational ethics. The most active contributors include the United States, the United Kingdom, China, and emerging voices from Southeast Asia. Influential authors such as Kumar, White, and Leonidou shaped the field’s theoretical backbone. Three dominant research clusters were identified: behavioral sustainability, digital sustainability communication, and strategic green branding. Methodological advancements include the growing use of data analytics, machine learning, and structural modeling. This study not only maps the intellectual structure of the field but also highlights research gaps in equity, cultural diversity, and AI-based marketing ethics. The findings offer actionable insights for scholars and practitioners seeking to align marketing strategies with global sustainability agendas.

The Influence Of Tax Knowledge, Taxpayer Awareness, Tax Sanctions And Love Of Money On Motor Vehicle Taxpayer Compliance

Monica Ganti Sari, Ahmad Junaidi — Wed, 30 Jul 2025 00:00:00 +0700

This study aims to look at the effect of tax knowledge, taxpayer awareness, tax sanctions and love of money on motor vehicle taxpayer compliance in the village of guru agung II, north kaur sub-district, kaur district, Bengkulu. This study uses quantitative methods of primary data, data collection methods using questionnaires. The population in this study were taxpayers in guru agung II village, totaling 173 households. This study uses purposive sampling technique. The sample in this study amounted to 173 samples, where the entire population was sampled. The data analysis technique used SPSS 26 (Statistical Product & Services Solution). The results showed that tax knowledge has no significant effect on motor vehicle taxpayer compliance. Taxpayer awareness has a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions have no significant effect on motor vehicle taxpayer compliance. Love of money has a positive and significant effect on motor vehicle taxpayer compliance. Tax Knowledge, Taxpayer Awareness, Tax Sanctions and Love Of Money have a positive and significant effect together on Motorized Vehicle Taxpayer Compliance.

The Effect Of The Implementation Of The E-Filing System, E-Biling, E-Spt And Tax Sanctions On The Compliance Of Individual Taxpayers Registered At The Pratama KPP Of Bengkulu Two

Ahmad Junaidi, Ateri Dendi — Wed, 30 Jul 2025 00:00:00 +0700

This study aims to look at the effect of the application of the e-filing system, e-billing, e-spt and tax sanctions on the compliance of individual taxpayers registered at Kpp Pratama Dua. This study uses quantitative methods of primary data, data collection methods using questionnaires. The population in this study were all individual taxpayers registered at KPP Pratama Bengkulu Dua which amounted to approximately 83,059 people. This study uses purposive sampling technique. The sample used in this study amounted to 399 individual taxpayers as respondents. The calculation is obtained from the Slovin Formula calculation formula. The data analysis technique uses SPSS 26 (Statistical Product & Services Solution). The results showed that e-filing has a positive effect on individual taxpayer compliance, e-billing has a positive effect on individual taxpayer compliance, e-spt has a positive effect on individual taxpayer compliance and tax sanctions have a positive effect on individual taxpayer compliance.

Analysis of Work Environment, Work Motivation, and Job Training on Work Productivity at PT OCS Global Services

Sindi W. Berampu, Darmilisani Darmilisani — Wed, 10 Sep 2025 07:46:07 +0700

This study analyzes the influence of the work environment, work motivation, and job training on employee productivity at PT OCS Global Services. The research employs a quantitative approach using multiple regression analysis. Data were collected through questionnaires distributed to 71 respondents. The findings of this study indicate that: (1) The work environment has a positive and significant effect on work productivity (t-value 3.549 > t-table 1.996; sig. 0.001); (2) Work motivation has a positive and significant effect on work productivity (t-value 3.046 > t-table 1.996; sig. 0.005); (3) Job training has a positive and significant effect on work productivity (t-value 2.751 > t-table 1.996; sig. 0.011); (4) Collectively, the three independent variables have a positive and significant effect on work productivity (F-value 14.697 > F-table 2.74; sig. 0.000), with a contribution of 62.9% (R² = 0.629). The study concludes that the work environment, work motivation, and job training are significant factors in improving employee productivity at PT OCS Global Services. It is recommended that the company enhance educational and employee development opportunities, optimize continuous training programs, and effectively utilize work experience through performance evaluations and an appropriate reward system.

The Influence Of Leadership, Education And Training, Career Development And Job Satisfaction On Employee Performance In The Department Of Industry, Trade, Energy And Mineral Resources Of North Sumatra Province

Liza Sabila, M. Chaerul Rizky — Wed, 10 Sep 2025 11:46:07 +0700

This study aims to analyze the influence of Green Brand Image and Legal Compliance in Business on Consumer Loyalty in MSMEs Grama Sphere Medan. In an era of increasing consumer awareness of sustainability issues and the importance of legal compliance, these two factors are considered to play an important role in shaping consumer trust and loyalty. This study uses a quantitative approach with an associative method, involving 80 respondents who have made at least two purchases at Grama Sphere. The data collection technique was carried out through a questionnaire with a Likert scale, and data analysis was carried out using multiple linear regression in SPSS 27. The results of the study indicate that both partially and simultaneously, Green Brand Image and Legal Compliance have a positive and significant effect on Consumer Loyalty. The coefficient of determination (R²) value of 60.8% indicates that the independent variables are able to explain variations in consumer loyalty substantially. The implications of these findings suggest that MSMEs need to strengthen their environmentally friendly brand image and maintain legal compliance as a strategy in building long-term loyalty. This study contributes to the local literature on sustainable marketing and ethical and legal-based business practices.

Case Study Of Rebates: Accounting And Taxation In Company A

Sianne Elliani Rudiatin, Harti Budi Yanti — Wed, 10 Sep 2025 11:51:39 +0700

This case study examines the accounting and tax treatment complexities of rebate schemes in Company A, revealing significant discrepancies between financial reporting and tax compliance. The research identifies three critical issues: (1) systematic under-accrual of rebate liabilities due to limited access to real-time sales data from retailers, resulting in revenue overstatement that contravenes PSAK 1's accrual principle and PSAK 72's variable consideration requirements; (2) problematic timing differences between accounting recognition and tax deductibility, creating potential tax risks; and (3) agency problems stemming from information asymmetry between the principal and distributors. The study contributes to institutional theory by analyzing rebate practices in Indonesia's unique regulatory environment, while practically recommending improved estimation methodologies and enhanced transparency to better align accounting and tax treatments. These findings offer novel insights into the challenges of implementing global accounting standards (IAS 37) in local contexts.

The Influence Of Leadership, Organizational Culture, Work Discipline, And Compensation On The Performance Of Employees Of The Park And Hygiene Unit (Tamsih) Of Panca Budi Medan

Nadiya Putri Indah, M. Chaerul Rizky; Yohny Anwar — Thu, 11 Sep 2025 15:40:18 +0700

This study was conducted to determine the effect of leadership, organizational culture, work discipline, and compensation on employee performance at the Panca Budi Medan Parks and Cleanliness Unit. The population of this study were all employees of the Panca Budi Medan Parks and Cleanliness Unit, totaling 45 employees, while the sampling technique in this study was probability sampling, namely by using census sampling or saturated sampling because the entire population was sampled if the population was below 100. The results of this study indicate that leadership has a negative and partially insignificant effect on employee performance with a tcount value < ttable (-0,635 < 2,021), organizational culture has a positive and partially insignificant effect on employee performance with a tcount value < ttable (1,211> 2,021), work discipline has a positive and partially significant effect on employee performance with a tcount value > ttable (4,169 > 2,021), and compensation has a positive and partially significant effect on employee performance with a tcount value > ttable (2,363 > 2,021). Simultaneously leadership, organizational culture, work discipline and compensation have a positive and significant effect on employee performance at the Panca Budi Medan Parks and Cleanliness Unit with a value of Fhitung> Ftabel (12,541> 2,61). The results of this study indicate that partially and simultaneously H1 is accepted H0 is rejected. While the resulting coefficient of determination is 51,2% and the remaining 48,8% is explained by other independent variables not examined in this study.