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INDONESIA
Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF)
Published by Education and Social Center Publisher
ISSN : 27766179     EISSN : 27766187     DOI : https://doi.org/10.53067/ijebef
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) is a peer-refereed open-access National journal which has been established for the dissemination of state-of-the-art knowledge in the field of Economy. Starting from 2021, IJEBEF would be published Three times in a year. All submitted manuscripts will be initially reviewed by editors and are then evaluated by a minimum of Two Reviewers through the double-blind review process. This is to ensure the quality of the published manuscripts in the journal.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 202 Documents
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EVALUATION OF VALUE-ADDED TAX ON THE FULFILLMENT OF TAX OBLIGATIONS AT PT. GEO INDOGREEN WORKS: EVALUASI PAJAK PERTAMBAHAN NILAI TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN PADA PT. GEO INDOGREEN KARYA Dewi Indah Sari; Yanti Budiasih
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 1 No. 3 (2021): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v1i3.35

Abstract

In general, this research aims to find out whether the Implementation of Value Added Tax has been done correctly. This research aims to find out if PT. Geo Indogreen Karya has provided value added tax implementation services in increasing tax revenues at the tax service office optimally (based on value added tax procedures in accordance with applicable laws), and what efforts have been made by PT. Geo Indogreen Karya to overcome the obstacles that arise during the process of implementing the value added tax. The data used is sourced from the primary data of PT. Geo Indogreen Karya. The research methodology used by the authors is with qualitative analysis techniques. Especially for quantitative data analysis techniques, the author analyzes the data that has been obtained to get a broader meaning by calculating and interpreting the data that has been evaluated is associated with existing theories. The conclusion that can be drawn, that PT. Geo Indogreen Karya has carried out the implementation of VAT procedures optimally. Tax examiners have conducted a series of activities to search, collect, process data and or other information to test compliance with the fulfillment of tax obligations and for other purposes in order to implement the provisions of tax laws and regulations. There are still many procedures for implementing VAT that do not understand how to increase tax revenue, so there are obstacles at the time of confirmation submission that will result in the inhibition of the examination process
ANALYSIS OF COFFEE SHOP MARKETING STRATEGY OM BEWOK: ANALISIS STRATEGI PEMASARAN KEDAI KOPI OM BEWOK Muhammad Ridwan; Hafidz Hanafiah
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 1 No. 3 (2021): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v1i3.37

Abstract

Along with the level of competition in the world of marketing, business people began to carry out their business strategies. One of them is marketing strategy which is overall business planning and strategy in turning prospective customers into customers. Coffee shop is a culinary business that is trending and loved by the community today. The emergence of several coffee shops both local shops and franchisecoffeeshops, did not discourage the business of this coffee shop increased. One of them is om bewok coffee shop located in Serang City. This research aims to analyze the marketing strategy of Om Bewok Coffee Shop. The research methods used are carried out qualitatively with analysis of 3C(Company, Competitor, Costumer), SWOT (Strength, Weakness, Opportunity, Threat), STP(Segmentation, Targeting, Positioning),and 4P (Price,Product, Place, Promotion). The results of the study concluded that Om Bewok Coffee Shop has carried out marketing strategies with consistent and commitment, in the future should be done the development of marketing strategies with digital technology adaptation
ORGANIC RICE BUSINESS MODEL ANALYSIS USING CANVAS BUSINESS MODEL APPROACH: ANALISIS MODEL BISNIS BERAS ORGANIK DENGAN MENGGUNAKAN PENDEKATAN MODEL BISNIS KANVAS Edi Paryanto; Rizki Puspita Dewanti; Hardian Ningsih; Rysca Indreswari; Ana Agustina
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 1 No. 3 (2021): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v1i3.38

Abstract

The population of Indonesia is very large, which is 270.2 million people and the level of public awareness in consuming organic rice is getting higher, so it can be said to be a pretty good business prospect. This is an attraction to conduct a deeper and broader study of the organic rice business model that can be developed. The organic rice business at this time has not been widely seen by most farmers, this is due to the lack of knowledge of farmers in managing organic rice businesses and still lack of support from supporting institutions in developing this organic rice business. Therefore, there needs to be a special study of the organic rice business model which hopes to be a reference to the knowledge, replication and development of organic rice businesses of farmers in the future. The problems that will be examined are as follows: 1) How the existing organic rice business model, 2) How the capacity of the organic rice business in generating existing profits, 3) How the new organic rice business model is based on the results of the company's SWOT review at this time. Therefore the specific purpose of the research to be implemented is 1) Identifying existing organic rice business models using canvas business model approaches, 2) Identifying organic rice business capacity in generating profits using potter value chain approach, 3) Creating a new organic rice business model using canvas business model approach. This research approach used is qualitative descriptive research with case study methods. The research site was conducted at the Appoli Boyolali cooperative. The types of data needed are primary data and skunder with data collection techniques are document studies, in-depth interviews, questionnaires, and observations. Data sources come from documents, objects, events and sources / informants. Resource /informant selection technique by purposive sampling and snowball sampling. The data analysis technique in this study uses descriptive analysis techniques, namely by describing the nine elements of the Business Model Canvas, evaluation using SWOTs analysis as well as Porter value chain analysis. Based on the research that has been carried out obtained the following conclusions 1) the organic rice business model that now exists is quite good but still needs to be refined again. Some of the disadvantages are customer segments that have not been clearly defined, value propositions that have not been adequately branded, how to build relationships that have not been holistic, key activities that are not complete, governments that have not been intensively involved, and revenue streams that have not varied. 2) Business capacity measured based on porter value chain also shows that business capacity in generating margin still needs to be increased again. Both the main and supporting activities still need to be improved even though they cannot be done in a short period of time, 3). The new organic rice business model needs to be developed by APPOLI cooperatives by adding and correcting activities in the old business model with several strategies with reference to the utilization of the power they have to achieve existing opportunities.
ANALYSIS OF THE IMPLEMENTATION OF PROMOTIONAL STRATEGIES IN TOURISM DEVELOPMENT DURING THE COVID-19 PANDEMIC IN SERANG REGENCY: ANALISIS PENERAPAN STRATEGI PROMOSI DALAM PENGEMBANGAN PARIWISATA DI MASA PANDEMI COVID-19 DI KABUPATEN SERANG Icin Quraysin
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 1 No. 3 (2021): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v1i3.39

Abstract

The tourism sector is one of the factors that play an important role in Indonesia's economic growth and has the second largest foreign exchange contribution in Indonesia after foreign exchange from palm oil exports. Circular issued by the government on March 18, 2020, all indoor and outdoor activities in all sectors involved related to tourism and the creative economy was temporarily postponed in order to reduce the spread of the corona. Likewise, the tourism sector in Serang Regency, Banten, was temporarily paralyzed because there were no visitors coming, both local and foreign tourists, thus affecting people's income and also income. the area of ​​Serang Regency itself. The purpose of this study is to analyze the extent to which the implementation of promotional strategies applied by the Serang Regency Tourism and Creative Economy Office in tourism development in Serang Regency during the Covid-19 Pandemic and what policies should be implemented. This research was prepared by the Serang Banten Regency Government so that it can be used as a guide for stakeholders in the tourism world in Serang Banten Regency to jointly realize tourism recovery and be able to bring in large numbers of tourists during this COVID-19 pandemic. The research method used is qualitative descriptive method. Data collection was done by interview, direct observation, and documentation. Data analysis was carried out through data collection, data reduction, data presentation and drawing conclusions. the covid-19 pandemic, due to colliding with funds and human resources
ANALYSIS OF YOU C 1000 BEVERAGE MARKETING STRATEGY AT PT.ASIA SEJAHTERA PERDANA PHARMACEUTICAL: ANALISIS STRATEGI PEMASARAN MINUMAN YOU C 1000 PADA PT.ASIA SEJAHTERA PERDANA PHARMACEUTICAL Suhandi Suhandi; Icin Quraysin
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 1 No. 3 (2021): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v1i3.40

Abstract

In an effort to maintain the sales performance of Youc 1000 drinks, there are many things that must be observed, among others, the more aggressiveness of several other beverage brands in marketing activities. The purpose of this study is to conduct research on the You C. regarding the acquisition process of new consumers, considering that there are many vitamin beverage industries on the market. Develop a marketing strategy that is deemed appropriate to carry out the acquisition of potential customers of You C 1000, through a large-scale promotional program that is right on target. Develop a marketing strategy that is deemed appropriate to reward loyal customers of You C 1000. The marketing strategy of You C 1000 health drink at PT Asia Sejahtera Perdana Pharmaceutical in the SWOT matrix analysis (figure 4.1) shows that the strategy is in an aggressive strategic position or is in the quadrant I or the growth quadrant where the company has the strength to face competition and has good opportunities. Strategic analysis illustrates that PT Asia Sejahtera Perdana Pharmaceutical has excellent strength. The weakness obtained from the analysis shows a weakness that is not difficult to repair or improve by PT Asia Sejahtera Perdana Pharmaceutical. Besides that, health drinks are also growing along with the increasing welfare and level of public awareness of health and stamina. One of the threat factors is the emergence of competitors with the same brand.
INFLUENCE OF EASE OF USE, SECURITY AND RISK PERCEPTION ON INTEREST IN THE USE OF FINANCIAL TECHNOLOGY (FINTECH) PAYMENT LINKAJA SYARIAH : PENGARUH KEMUDAHAN PENGGUNAAN, KEAMANAN DAN PERSEPSI RISIKO TERHADAP MINAT PENGGUNAAN FINANCIAL TECHNOLOGY (FINTECH) PAYMENT LINKAJA SYARIAH Maulida Swara Mahardika; Achmad Fauzi; Mardi Mardi
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 1 No. 3 (2021): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v1i3.41

Abstract

This study aims to determine the effect of ease of use, security and perceived risk on interest in use. This research was conducted at SMK PB Sudirman 2, this study used simple random sampling with 94 students as respondents using an online questionnaire with a linkert scale. The data is processed using SPSS v26 software. The research hypotheses were tested using multiple regression test, T-test and coefficient terminatedi. The results of this study indicate that there is a significant positive value between ease of use and interest in use, there is a significant positive effect between security and interest in use, there is a significant influence between perceived risk and interest in use. In this study, it was found that the easier it is, to provide security and guarantee the risk of using the Aja Syariah fintech payment link, the more interest it will be used. So that fintech payment companies should pay attention to these three factors
APPLICATION OF QASIR APPLICATION IN TRADING COMPANY CASH SALES ACCOUNTING INFORMATION SYSTEM: PENERAPAN APLIKASI QASIR DALAM SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PERUSAHAAN DAGANG Rika Kartika; Raden Irna Afriani; Sopan Sihabudin
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 1 No. 3 (2021): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v1i3.42

Abstract

The success of a company's business wheels is with a good and purposeful management pattern. This includes organized financial records. This study aims to determine the application of the QASIR application in the Cash Sales Accounting Information System. This study discusses about Cash Sale before and after using the Qasir application. This study uses a descriptive method with a qualitative approach. Sources of data in this study were obtained through purposive sampling and snowball sampling, with primary and secondary data types. Primary sources, data obtained through interviews and secondary sources obtained from record sales and inventory of store owners. From this study, the results obtained in the form of the Qasir application that purchase transaction data can be automatically stored as proof of cash receipts, and through the Qasir application one can easily find out the amount of profit from the sale
THE INFLUENCE OF PERSONALITY, ENTREPRENEURIAL KNOWLEDGE, AND FAMILY ENVIRONMENT ON ENTREPRENEURIAL INTERESTS OF STUDENTS OF CLASS XII SMKN 1 KEBUMEN CENTRAL JAVA: PENGARUH KEPRIBADIAN, PENGETAHUAN KEWIRAUSAHAAN, DAN LINGKUNGAN KELUARGA TERHADAP MINAT BERWIRAUSAHA SISWA KELAS XII SMKN 1 KEBUMEN JAWA TENGAH Sari Wahyu Utami; Sri Zulaihati; Ati Sumiati
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 1 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i1.43

Abstract

This study aims to determine whether personality, entrepreneurial knowledge, and family environment affect the interest in entrepreneurship in class XII students of SMKN 1 Kebumen, Central Java. The research method used is a survey method with a quantitative approach. The affordable population in this study were all class XII of SMKN 1 Kebumen majoring in accounting, totalling 143 students. The sample used was 105 students using the proportional random sampling technique. The instrument used to obtain data on the variables of personality (X1), family environment (X2), and interest in entrepreneurship (Y) used a questionnaire with a Likert scale that had been tested for validity and reliability. Then for the entrepreneurial knowledge variable (X2), secondary data is used in report cards for entrepreneurship subjects. The data collection results were then analyzed through multiple linear regression and hypothesis testing with the help of SPSS version 26. The results showed that personality, entrepreneurial knowledge, and family environment had a positive and significant impact on entrepreneurial interest, contributing 35.1%.
EFFECT OF CASH TURNOVER, RECEIVABLE TURNOVER, AND INVENTORY TURNOVER ON PROFITABILITY: PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS Mochamad Ihza Prasena; Sri Zulaihati; Mardi Mardi
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 1 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i1.44

Abstract

The study used secondary data obtained from the web www.idx.co.id. The analysis used in this study was using multiple linear regressions used to examine the influence of independent variables on dependent variables, a study population of 182 companies and a research sample of 48 companies selected using purposive sampling techniques. The results showed that partially the cash turnover variable had an influence on profitability. Variables perputarn receivables have no influence on profitability and inventory turnover variables have an influence on profitability. Simultaneously variable cash turnover, receivable turnover and inventory turnover have an influence on the proditability of manufacturing companies. The results of the determination coefficient test of 9.1% while the remaining 90.9% were explained by other variables not studied in the study
EFFECT OF FINANCIAL PERFORMANCE, DIVIDEND POLICY AND CAPITAL STRUCTURE ON THE VALUE OF THE COMPANY: PENGARUH KINERJA KEUANGAN, KEBIJAKAN DIVIDEN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Norma Islami; Rudi Zulfikar; Iis Ismawati
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 1 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i1.45

Abstract

Objectives To empirically test the effect of financial performance, dividend policy, capital structure on firm value in banking sub-sector companies on the Indonesia Stock Exchange (IDX). This type of research includes quantitative research. The method used is secondary data, then processed and finally analyzed using the Multiple Linear Regression Analysis equation. The data is then tested descriptively, after testing the data then tested using the classical multiple regression assumption test. The classical assumption test used consisted of normality test, multicollinearity test and heteroscedasticity test, autocorrelation. Then the data were analyzed using the coefficient of determination test, partial test (t) and simultaneous test (f). The results of this study are the Effect of Financial Performance (X1), Dividend Policy (X2), Capital Structure (X3) on Firm Value (Y) in banking sub-sector companies on the Indonesia Stock Exchange (IDX). Financial Performance (X1) has a positive and significant effect on Firm Value (Y). Dividend Policy (X2) has a positive and significant effect on Firm Value (Y). Capital Structure (X3) has a positive and significant effect on Firm Value (Y).

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