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Jurnal Informatika Ekonomi Bisnis
Published by Universitas Putra Indonesia YPTK Padang
ISSN : 27148491     EISSN : -     DOI : https://doi.org/10.37034/infeb
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Informatika Ekonomi Bisnis adalah Jurnal Nasional, yang didedikasikan untuk publikasi hasil penelitian yang berkualitas dalam bidang Informatika Ekonomi dan Bisnis, namun tak terbatas secara implisit. Jurnal Informatika Ekonomi Bisnis menerbitkan artikel secara berkala 4 (empat) kali setahun yaitu pada bulan Maret, Juni, September, dan Desember. Semua publikasi di jurnal ini bersifat terbuka yang memungkinkan artikel tersedia secara bebas online tanpa berlangganan. Jurnal Informatika Ekonomi Bisnis sebagai media kajian ilmiah hasil penelitian, pemikiran dan kajian analisis-kritis dalam bidang informatika ekonomi dan bisnis. Sebagai bagian dari semangat menyebarluaskan ilmu pengetahuan hasil dari penelitian dan pemikiran untuk pengabdian pada masyarakat luas, serta sebagai sumber referensi akademisi dalam bidang informatika ekonomi dan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 634 Documents
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The Impact of Hedonic Shopping Motivation, Live Streaming, and Flash Sales on Impulse Buying Behavior: A Study of Shopee E-Commerce Users in Semarang Imamah, Istihabil; Zusrony, Edwin; Anzie, Luthfy Purnanta
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1272

Abstract

Hedonic shopping motivation, live streaming e-commerce, and flash sales together can lead to impulsive purchasing. This research focuses on the impacts of hedonic shopping and live stream flash sales on impulse buying on the Shopee e-commerce platform of the millennial population. This is primarily quantitative research, which exploits associative methodology based on primary data. The primary sample includes about 50 respondents, ranging from 18 to 35 years, and currently located in Semarang Regency, Indonesia. The 50 ‘target’ respondents were collected using purposive sampling techniques. The data were collected via online questionnaires based on a 5-Likert scale. Data were analysed using multiple linear regression and SmartPLS 4.1.1.2, from which the final thesis was confirmed. According to the outcomes of the study, the 4 hypotheses were accepted and confirmed. The data shows that the 3 chosen independent variables do, in fact, promote impulse buying on the Shopee platform. Then simultaneously, it was found that the hedonic shopping motivation, live streaming, and flash sale variables had an effect on impulse buying.
Pengaruh Opini Audit Tahun Sebelumnya dan Solvabilitas terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Septiana, Gina; Haryadi, Teddy; Fani, Lastri Anggi; Dewi, Mike Kusuma; Meirina, Elsa
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1276

Abstract

Going concern is an assumption in accounting that estimates a business entity will continue in the long term and will not be liquidated in the short term. This research aims to analyze the audit opinion going concern through some factors: previous year’s audit opinion and solvability. This research use manufacturing sector companies listed in Indonesia Stock Exchange between 2017 -2023 as the sample. Population of this research is 128 companies. Research sample amounts to 50 companies selected with purpose sampling method, with observation period of 7 years. The method that been used to analysis the correlation between variable are logistic regression method. The results showed that partially, previous year’s audit opinion negatively affecting going-concern audit opinion. While the solvability positive influence on going-concern audit opinion.
Pengaruh Penerapan Sistem E-Filing, Aksesibilitas Sistem Pajak Digital, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Pamekasan Amilia, Febriana Rosa; Hakim, Lukmanul
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1326

Abstract

This study analyzes the influence of the e-filing system implementation, digital tax system accessibility, and tax sanctions on Individual Taxpayer Compliance at KPP Pratama Pamekasan. The research background is grounded in the significant decline in taxpayer compliance in Pamekasan over the past two years, despite the national trend of increasing tax revenue. The study aims to determine how tax administration modernization through e-filing, the ease of accessing digital tax services, and the enforcement of tax sanctions influence taxpayer compliance behavior. A quantitative research approach using a survey method was employed, with primary data collected from 420 Individual Taxpayers registered at KPP Pratama Pamekasan. The data were analyzed using multiple linear regression to examine the effect of each independent variable. The results indicate that the implementation of the e-filing system has a positive and significant effect on taxpayer compliance, suggesting that better e-filing implementation leads to higher compliance in annual tax reporting. Digital tax system accessibility also shows a positive and significant effect, indicating that ease of access to digital services encourages higher compliance. Furthermore, tax sanctions have a positive and significant impact in line with deterrence theory, where the presence of strict sanctions increases compliance. In conclusion, these three variables simultaneously contribute to improving individual taxpayer compliance in Pamekasan. The findings provide valuable insights for tax authorities to enhance digital service quality and strengthen tax law enforcement mechanisms.
Analisis Strategi Efisiensi Biaya Produksi Untuk Peningkatan Laba Umkm Melalui Model Target Costing di Wilayah Pesisir Bintan Tambunan, Ronia; Yuliandari, Putri; Novia, Siti Arita
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i1.1334

Abstract

This study aims to analyze the effect of cost efficiency strategies on profit improvement through the application of the target costing model among micro, small, and medium enterprises (MSMEs) engaged in seafood processing in the coastal region of Bintan Regency. The main challenges faced by coastal MSMEs include high raw material costs, limited cost control mechanisms, and the absence of systematic cost planning aligned with target profit objectives. This research employs a quantitative descriptive approach involving 50 purposively selected respondents. Data were collected through questionnaires, interviews, and field observations, and analyzed using classical assumption tests and path Analysis with the assistance of SPSS software. The results indicate that both cost efficiency strategies and the implementation of target costing have a positive and significant effect on MSME profitability. The target costing model effectively optimizes production cost structures and enhances operational efficiency without compromising product quality. Overall, the findings demonstrate that target-based cost management serves as a strategic instrument for strengthening competitiveness and ensuring the business sustainability of coastal MSMEs.
Human Capital Quality and Marketing Performance: A Strategic Management Perspective Gustina, Leni; Aswin, Ullya Rahmi; Sari, Fitrah
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i1.1347

Abstract

This study examines the influence of human capital quality on marketing performance from a strategic management perspective. In an increasingly competitive business environment, organizations are required to leverage internal strategic resources to achieve superior marketing outcomes. Human capital quality, reflected in employees’ knowledge, skills, experience, and capabilities, is considered a critical intangible asset that supports effective marketing strategy implementation. This research employs a quantitative explanatory approach using a survey method. Data were collected through structured questionnaires distributed to employees and managers involved in marketing and strategic functions within business organizations. The data were analyzed using descriptive statistics and regression analysis to test the proposed relationship between human capital quality and marketing performance. The results indicate that human capital quality has a positive and statistically significant effect on marketing performance, demonstrating that organizations with higher-quality human resources tend to achieve better marketing outcomes, including sales growth, customer acquisition, and market competitiveness. These findings confirm that marketing performance is not only shaped by external market conditions but is also strongly influenced by internal strategic resources. The study concludes that human capital quality plays a crucial role in enhancing marketing performance and should be integrated into organizational strategic and marketing planning. The results provide valuable insights for managers in aligning human resource development with marketing objectives to achieve sustainable competitive advantage.
Circular Economy as a Driver of Regional Development: Empirical Evidence from Waste to Wealth Susanti, Rina; Amelia, Deni
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i1.1348

Abstract

The circular economy has emerged as an alternative development approach that transforms waste into economic value through waste-to-wealth initiatives. This study aims to empirically examine the role of circular economy–based waste-to-wealth practices in driving regional development. Using a quantitative research design, data were collected from regional waste management records and structured surveys involving waste-to-wealth initiatives across multiple regions. The analysis employs descriptive statistics and multiple linear regression to assess the relationship between waste-to-wealth implementation and regional development outcomes, including employment generation and income contribution. The results indicate that waste-to-wealth implementation has a positive and statistically significant effect on regional development, even after controlling for regional characteristics such as population size and baseline economic conditions. Regions with higher waste processing capacity and greater value-added utilization of waste tend to achieve stronger economic performance. These findings demonstrate that waste management, when oriented toward value creation, can function as a productive economic sector rather than solely an environmental activity. The study concludes that integrating circular economy principles into regional development strategies offers practical opportunities to support sustainable and inclusive regional growth. The findings provide empirical support for policymakers and regional stakeholders in designing development policies that align economic objectives with environmental sustainability.
Job Crafting as an Adaptive Strategy to Prevent Burnout in Digital Work Enviroments Basalamah, Indira; P, Muhammad Carda
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1316

Abstract

This study examines the role of job crafting as an adaptive strategy to prevent burnout in digital work environments where employees face continuous connectivity, rapid communication cycles, and high task intensity. The objective of this research is to identify how different forms of job crafting contribute to reducing emotional exhaustion and sustaining employee well being in technology driven settings. A quantitative descriptive design was used, supported by an online survey distributed to employees working in digital or hybrid arrangements across various sectors. The data collected included job crafting behaviors, burnout indicators, and perceived digital work demands. The analysis revealed that job crafting shows a significant negative relationship with burnout, indicating that employees who proactively modify their tasks, interactions, and perceptions tend to experience lower levels of strain. Task crafting demonstrated the strongest effect in reducing burnout, while relational and cognitive crafting also contributed meaningful support. Digital work demands, on the other hand, were found to have a strong positive influence on burnout, highlighting the pressure created by constant digital engagement. The findings conclude that job crafting functions as a practical, flexible, and effective strategy for enhancing resilience and maintaining psychological balance in digital workplaces. The study provides empirical insights that can guide organizations in designing healthier and more adaptive digital work systems.
The Role of Good Corporate Governance in Mitigating Financial Constraints Elryanti; Satrio, Arif Budi
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1327

Abstract

Understanding the role of good corporate governance in mitigating financial constraints is increasingly urgent due to fluctuating capital market pressures. Access to external financing determines their ability to invest and ensure company sustainability. This study aims to analyze the role of corporate governance in the dynamics of funding access for companies in the non-primary consumer goods sector in Indonesia during the 2020-2024 period. Funding access reflects financial constraints using the SA Index as a proxy, while corporate governance is determined based on structural indicators and governance disclosure. The results of the regression modeling analysis indicate that companies with better governance tend to face lower funding constraints. This study concludes that governance plays a significant role in strengthening company credibility and reducing financing risks. These findings are useful as they can serve as a basis for companies and stakeholders in formulating more effective governance strategies and funding policies.
A Determinant Model of Digipreneurship Creativity in Coastal Areas to Support the Blue Economy Fani, Lastri Anggi; Haryadi, Teddy; Novia, Siti Arita
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1330

Abstract

The rapid development of the digital economy has created new opportunities for the growth of digipreneurship in coastal regions. However, the level of creativity among coastal digital entrepreneurs remains highly diverse, particularly in areas where digital literacy, technological access, and socio-cultural dynamics differ significantly from urban centers. This study aims to identify the determinant factors influencing digipreneurship creativity that contribute to the development of a sustainable blue economy in coastal communities. Using a qualitative descriptive approach, data were collected from three active coastal digital entrepreneurs in Tanjungpinang: Nutribites (a healthy food based digipreneur), Sedap Laris (a home based food business), and ADS (Arus Digital Sinergi), a local software house dedicated to empowering digital entrepreneurs through innovative technological solutions. Data were gathered through open-ended interviews and analyzed using NVivo 14, utilizing coding, word frequency, and thematic mapping. The findings reveal four key determinants of creativity in coastal digipreneurship digital literacy and platform mastery, intrinsic motivation and personal value orientation, collaborative leadership and community engagement, and an innovative socio-cultural environment shaped by coastal traditions and digital market demands. NVivo visualizations (Word Cloud and thematic coding) highlight dominant keywords such as digital, content, creativity, coastal, customers, and promotion, indicating the importance of digital innovation and cultural identity in shaping creative business practices. The study concludes that creativity in coastal digipreneurship emerges from the interaction between individual capabilities and community-based digital ecosystems. Strengthening digital skills, enhancing community collaboration, and integrating local cultural elements can significantly improve the sustainability of the coastal blue economy.
Exploring the Impact of Digital Transformation on Brand Loyalty in Emerging Markets Rahmayeni, Zulwida; Khairi, Awalul; Susanti, Erna
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1338

Abstract

This study examines the impact of digital transformation on brand loyalty in emerging markets, where digital adoption is expanding but remains uneven across consumer segments. The research aims to analyze whether digital transformation initiatives contribute to stronger brand loyalty by enhancing consumer experiences and long-term engagement. A quantitative research design is employed using a cross-sectional survey of consumers who interact with brands implementing digital platforms, mobile applications, and online engagement tools. Data are collected through a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the proposed relationship. The results indicate that digital transformation has a positive and statistically significant effect on brand loyalty, demonstrating that higher levels of perceived digital integration and responsiveness are associated with stronger consumer commitment and repeat purchase intentions. The findings highlight that digital transformation functions not only as an operational improvement but also as a strategic instrument for strengthening brand–consumer relationships. This study provides practical insights for firms in emerging markets to position digital transformation as a core branding strategy and contributes empirically to the limited literature on digital transformation and brand loyalty within emerging market contexts.

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