http://ojs.uninus.ac.id/index.php/EKUBIS <p>Ekubis: Journal of Economics, Finance and Business is a double blind peer review journal published by the Faculty of Economics, Islamic University of Nusantara (UNINUS). This journal contains studies related to the fields of accounting, economics, management and business. This journal is published twice a year, namely in February and September.</p> Fakultas Ekonomi Universitas Islam Nusantara en-US Ekubis: Ekonomi, Keuangan, & Bisnis http://ojs.uninus.ac.id/index.php/EKUBIS/article/view/1210 This study investigated the internal factors that affecting factor of Indonesia BUKU-4 conventional commercial bank’ rentability on quarterly data of 6 banks during 2016Q1 to 2018Q3. The results reveal several main drivers of bank’s net interest margin in (NIM) and return on assets (ROA) in Indonesia. We found that operating expenses to operating income (BOPO) and equity to assets ratio (EAR) affect net interest margin positively. Beside that, we found that operating expenses to operating income (BOPO) and net interest margin in (NIM) affect return on assets (ROA) positively. It is recommended that empirical studies should be undertaken in the same field to find out what more internal factors could affect bank’ net interest margin and return on assets in Indonesia. Nani Ernawati Copyright (c) 2021 EKUBIS 2021-06-11 2021-06-11 3 2 111 124 http://ojs.uninus.ac.id/index.php/EKUBIS/article/view/1211 This study aims to analyze the factors that influence student satisfaction using Yahoo Search Engines at State Universities in Bandung. The influencing factors include innovation, promotion, and electronic service quality. The sample collection method uses a simple random sampling technique. The sample in this study was 100 respondents through online and offline questionnaires with 22 statement items. The analytical method used was multiple linear regression analysis. The results showed that the innovation variable had a positive and significant effect on satisfaction. The promotion variable had a positive and significant effect on consumer satisfaction. The electronic service quality variable has a positive and significant effect on consumer satisfaction. While the variables of innovation, promotion and electronic service quality simultaneously have a positive and significant effect on consumer satisfaction Yupi Yuliawati Copyright (c) 2021 EKUBIS 2021-06-11 2021-06-11 3 2 125 134 http://ojs.uninus.ac.id/index.php/EKUBIS/article/view/1212 The existence of online transportation answers the community's need for cheap and convenient transportation and solves the problem of unemployment in Indonesia. But on the other hand, there are many cases of booking fraud carried out by online transportation partners. This study aims to determine the effect of internal control and compensation on booking fraud on online-based transportation, a case study of Gojek drivers in Cibeunying District, Bandung. This research is a quantitative research. Data collection techniques in the form of a questionnaire. The analytical method used is descriptive analysis, multiple linear and coefficient of determination. The results of this study indicate that based on partial testing internal control has a negative and significant effect on booking fraud and partially compensation has a negative but not significant effect on booking fraud on online-based transportation in Cibeunying District, Bandung. However, internal control and compensation simultaneously have a significant effect on booking fraud on online-based transportation in Cibeunying District, Bandung. This shows that the implementation of good internal control carried out together with the right compensation system by online transportation companies can prevent fraud. This is because good internal control can minimize the opportunity for Gojek drivers to commit fraud, but a poor compensation system encourages drivers to look for weaknesses in the system. Sri Suharti Copyright (c) 2021 EKUBIS 2021-06-11 2021-06-11 3 2 135 142 http://ojs.uninus.ac.id/index.php/EKUBIS/article/view/1213 The fast internet indirectly brings a new lifestyle among the people who like to use internet opportunities. One of the companies or businesses that are using Internet facilities as a medium is the advent of e-commerce. The population in this study are consumers who visited the website and application on Matahari.com in Bandung City. The number of samples is 140 people. The data analysis technique used is multiple regression. The results showed that: (1) the quality of the electronic services had a positive influence on the repurchase interest of the consumers (2) the completeness of the product had a positive influence on the repurchase interest of the consumers (3) the advertising had a positive influence on the repurchase interest consumer interest (4) There was an influence of e-service quality, product completeness and advertising on consumer repurchase interest. The results show that e-service quality, product completeness, advertising and consumer repurchase interest at Matahari.com have a value that ranks in the "high" category Indri Ferdiani Suarna Ismi Dessy Pury Herawanty Copyright (c) 2021 EKUBIS 2021-06-11 2021-06-11 3 2 143 154 http://ojs.uninus.ac.id/index.php/EKUBIS/article/view/1215 The Indonesian College of Logistics Management is the first Bachelor-1 (S1) in Indonesia to focus on Logistics and Supply Chain science. In managing and allocating education financing, the planned program must go according to plan, the more activities carried out, the more costs are needed. The problems discussed in this paper focus on the cost of improving the quality of education, in the implementation of financing is not in accordance with the established work program, so it will have an impact on improving the quality of education and the sustainability of the University in the future. One of the main aspects that supports the success of education implementation in improving the quality of education, in addition to the cost is the strategic planning made for a period of five years. Strategic planning that describes vision, mission, objectives, strategies, programs and activities. Financing and quality of education is important for the sustainability of higher education both ongoing and future. With strategic planning is expected to implement costs that can improve the quality of education well. Have directions and objectives to make important decisions and actions, shape and guide how the Indonesian School of Logistics Management is getting better. Jajang Suherman Copyright (c) 2021 EKUBIS 2021-06-11 2021-06-11 3 2 155 167 http://ojs.uninus.ac.id/index.php/EKUBIS/article/view/1214 This study investigated auditor accountability and auditor independence that affecting audit quality of auditor who works in Public Accounting Firm in Bandung. Respondence are the auditor who works on 28 Public Accounting Firm (KAP) in Bandung by using questionnaire method. We found that a positive and significant influence Auditor Accountability to Audit Quality. There is a negative and not significant influence of Auditor Independence on Audit Quality. Influence Auditor Accountability and Auditor Independence together with the Quality Audit with the value of regression coefficient of 7.348 and Fhitung 72.719&gt; Ftable 3.30. The value of determination coefficient of 82.9 which means that the accountability and independence of auditors have an effect of 82.9% on audit quality Fitria Ningrum Sayekti Citra Kharisma Utami Copyright (c) 2021 EKUBIS 2021-06-11 2021-06-11 3 2 168 182