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GENESIS SEMBIRING DEPARI
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genesissembiring@gmail.com
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+6287713881007
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admin@formosapublisher.org
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INDONESIA
Jurnal Ekonomi dan Bisnis Digital (MINISTAL)
ISSN : -     EISSN : 28278259     DOI : https://doi.org/10.55927/ministal.v1i2
Core Subject : Economy, Science,
Jurnal Ekonomi dan Bisnis Digital (MINISTAL) is a peer-reviewed journal providing a space for both practitioners and academics for disseminating research results that work in Economic, finance, management, information technology and related fields. MINISTAL provides an outlet for the increasing flow of interdisciplinary research cutting across business, management, finance, information system, accounting, Entrepreneurship, Business ethics, Sustainability, Knowledge Management, Learning Organization and economics disciplines. It is an essential reading for academics, graduate students, policy makers and business practitioners. MINISTAL publishes articles four times in a year on January, April, August and December. Scope The main objective of the Jurnal Ekonomi dan Bisnis Digital (MINISTAL) is to disseminate the cutting edge methodology and technology in business, management, finance, information system, accounting, Entrepreneurship, Business ethics, Sustainability, Knowledge Management, Learning Organization and economics disciplines with an advanced methodologies, models, , techniques, methods, processes, and principles in high level of efficiency and actionable manners in supporting business stake holders in making a decision.
Articles 201 Documents
Global COVID-19 Pandemic: Implemented Policies and Effective Measures Employed Worldwide Ghaleb, Belal Dahiam Saif
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i3.10763

Abstract

In this article, a comprehensive methodology has been used to investigate the policies and measures taken around the world in the fight against the Covid-19 pandemic. Research includes examining international reports, official government statements, and scientific literature from organizations such as the World Health Organization (WHO). Analysis and synthesis of these resources were made to identify common trends, challenges and effective strategies used in different countries and regions. The methodology aims to provide a comprehensive overview of the global response to the Covid-19 pandemic, to provide insights into the effectiveness of these various policies and measures by addressing the measures taken and policies implemented in response to the COVID-19 pandemic. Then, he discussed the countries struggling with the covid-19 pandemic on a country basis and explained the policies and measures they took.
Identification of Driving Factors of Sustainable Innovation in MSMEs in the Food, Beverage, and Service Sectors in West Java Putri, Mediany Kriseka; Anjangsara, Faisal Ahsan
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i3.10779

Abstract

This research aims to explore sustainable innovation within MSMEs in West Java, focusing on understanding, and driving factors. Utilizing a qualitative approach, we conducted interviews with 11 MSMEs from the food, beverage, and service sectors. Our findings indicate varying levels of awareness of sustainable innovation, with primary external drivers being market competition and consumer demand, while the internal driver is MSMEs decision. The study highlights the need for targeted support to enhance SME innovation capabilities, and emphasizing the role of continuous learning. These insights contribute to the broader knowledge of sustainable practices in MSMEs.
The Influence of Financial Inclusion, Financial Literacy, Financial Management, and Financial Technology on MSME Performance Ernawati, Yuniar; Rahmawati, Ika Yustina; Purwidianti, Wida; Endratno, Hermin
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i3.10848

Abstract

This research aims to examine the influence of financial inclusion, financial literacy, financial management, and financial technology on the performance of MSMEs. This research uses a quantitative approach. The sample in this research was 100 MSMEs in Banyumas Regency. Sampling using the method non probability sampling with technique purposive sampling. The data collection technique in this research uses a questionnaire. The data analysis tool used is SPSS 26. The research results show that financial inclusion has no effect on MSME performance, financial literacy has a positive effect on MSME performance, financial management has a positive effect on MSME performance, and financial technology has no effect on the performance of MSMEs.
Determinants of Tax Arrears Revenue at the Surabaya Mulyorejo Primary Tax Service Office: Deterrent Effect of Taxpayers on Auction Announcement Yanto, Alif Faruqi Febri; Izzalqurny, Tomy Rizky; Ilhamy, Mochammad
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i3.10851

Abstract

This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that warning letters, Billing with Forced Letters, warrant to carry out confiscation and auction announcements have a significant effect on the receipt of tax arrears. The implication of this study shows that stricter law enforcement can increase taxpayer compliance and reduce tax arrears. This study aims to analyze the determinants of tax arrears revenue at the Surabaya Mulyorejo Primary Tax Service Office, with a focus on the deterrent effect of taxpayers on auction announcements. This study uses a quantitative approach by examining variables such as warning letters, forced letters, and confiscation warrants. Data were obtained from the annual report of KPP Pratama Surabaya Mulyorejo, with the observation period from 2019 to 2023. The results showed that forced letter, confiscation order, and auction announcement letter have a significant effect on the receipt of tax arrears. Stricter law enforcement can increase taxpayer compliance and reduce tax arrears.
Analysis of the Application of Accounting Information Systems in the Revenue and Cash Receipts Cycle (Case Study of the Company PT. ASM) Nurcahyani, Avilda Regita; Fambudi, Imam Nurcahyo
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i3.10966

Abstract

PT. ASM is a research, development and consulting services company that has the main objective of assisting in the implementation of Domestic Component Level (TKDN) certification for a product. This study aims to determine how the application of accounting information systems related to the revenue and cash receipt cycle before and after PT ASM uses web-based applications in order processing, and measuring the effectiveness. This study uses a descriptive qualitative approach with a case study research type. The results of the study indicate that web-based applications as one of the improvements to accounting information systems that have been effectively implemented to minimize obstacles in order processing, but have not been fully effective in reducing the overall order completion time significantly.
The Role of Transformational Leadership, Team Effectiveness and Well-Being in Predicting Employee Innovation Behavior in the Culinary Sector Musyrifi, Salman Al; Lailan, Mohamad Rizki; Sadewo, Akbar; Siddiq, Dedi Muhammad; Setapa, Mariam
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i3.11040

Abstract

This study aims to explore the relationship of transformational leadership roles, team effectiveness, and well-being with employee innovation behavior in the context of the culinary sector marked as city branding product. This study uses quantitative methods by collecting data through the distribution of questionnaires to employees of culinary sector businesses where the culinary includes city branding products. The results of the data analysis showed that transformational leadership and team effectiveness had a positive relationship with employee innovation behavior, while employee well-being has no relationship with employee innovation behavior. These findings provide important insights for managers and leaders in the culinary sector in understanding the factors influencing employee innovative behaviour in the organizations producing products marked as an icon of the city.
How Workplace Compassion, Social Support, and Altruism in Predicting Retention among Employees in the Highly Competitive Businesses Fajri, Dzakwan Sabil Al; Alfareza, Muhammad; Satrio, Rio; Siddiq, Dedi Muhammad; Mamat, Mazlina
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i3.11042

Abstract

Employee retention plays a very important role for companies because the decreasing number of employees who want to leave a job may have a good impact on the companies to achieve their organizational goals. The purpose of this study is to investigate the link between workplace compassion, social support, and altruism on employee retention in the context of highly competitive business sector. The respondents in this research include employees in competitive companies with a total of 250 respondents. The data were collected using paper-based questionnaires. Drawing on multiple linear regression analysis, validity testing, reliability testing and hypothesis testing (T Test), this research found that workplace compassion, social support, and altruism predict employee retention. This reseacrh provides strategic insight for companies in improving compassion, social support, and altruism to strengthen overall employees’ sense of home.
Integrating Green Finance and Environmental Practices to Enhance SMEs' Business and Sustainable Performance Budisaptorini, Anasthasia Triwulan; Wibowo, Andri
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i3.11043

Abstract

This study explores the integration of green finance and green environmental practices and their impact on the business and sustainable performance of SMEs, specifically among tempeh entrepreneurs in Sanan, Malang. A quantitative research design was adopted to rigorously analyze these relationships. The population comprised 145 tempeh entrepreneurs, from which a representative sample of 106 respondents was selected using Slovin's formula, ensuring a margin of error that balances precision and feasibility. Data collection was conducted through structured questionnaires that captured the extent of green finance implementation, the adoption of green environmental practices, and their perceived impact on business and sustainable performance. The collected data were then analyzed using Partial Least Squares (PLS), a robust statistical technique that allows for the modeling of complex relationships among the variables. The analysis confirmed that both green finance and green environmental practices significantly and positively influence the business performance and sustainability of SMEs. These findings underscore the critical role of environmentally conscious financial and operational strategies in driving sustainable growth within the SME sector. By integrating these practices, tempeh entrepreneurs can not only enhance their business performance but also contribute to broader environmental sustainability.
The Effect of Institutional Ownership on Investment Efficiency with Accounting Conservatism as a Mediator in Non-Financial Companies on the Indonesia Stock Exchange Razki, Cut Danisha; Arfan, Muhammad; Saputra, Mulia
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i3.11401

Abstract

This study investigates how institutional ownership influences investment efficiency, using accounting conservatism as an intermediary factor, the study examines non-financial firms listed on the Indonesia Stock Exchange for the period from 2018 to 2020. The sample comprises 102 firms chosen via stratified random sampling. Annual report data from the companies were assessed through path analysis, revealing that institutional ownership positively influences accounting conservatism, which in turn positively affects investment efficiency. However, institutional ownership alone does not significantly impact investment efficiency. Accounting conservatism has been shown to mediate the connection between institutional ownership and investment efficiency.
The Effect of Budget Oversight, Organizational Commitment, and Human Resource Quality on the Quality of Government Financial Reporting with the Government Internal Control System as an Intervening Variable Akram, Miftachul; Islahuddin, Islahuddin; BZ, Fazli Syam
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i3.11247

Abstract

This research examines the impact of budget oversight, organizational commitment, and human resource quality on the quality of government financial reporting, with internal control systems serving as a mediating variable. Data were collected from municipal governments using quantitative methods. The analysis employs direct and indirect effect tests, including Sobel and Bootstrap methods, to assess mediation. Results reveal that budget oversight, organizational commitment, and human resource quality positively impact financial reporting quality directly and through the internal control system. These findings underscore the need to enhance budget oversight, organizational commitment, and human resource quality to improve government financial accountability and transparency.