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INDONESIA
Jurnal Ekonomika Dan Bisnis
ISSN : -     EISSN : 28078438     DOI : https://doi.org/10.47233/jebs
Core Subject : Economy,
JEBS : Jurnal Ekonomika Dan Bisnis Merupakan Jurnal Penelitian dan Kajian Ilmiah yang diterbitkan CV.ITTC - INDONESIA dan dikelola langsung oleh Webinar.Gratis dan Even. Penyunting menerima kiriman naskah hasil kajian dan penelitian untuk bidang ekonomi ,bisnis, manajemen, akuntansi, auditing, perpajakan, kewirausahaan, serta ilmu yang berkaitan dengan perbankan konvensional maupun syariah. Jurnal ini diterbitkan sebanyak 2 kali dalam setahun, yaitu januari dan juli diterbitkan secara daring.
Articles 625 Documents
Analysis Of The Application Of Halal Lifestyle Among University Students Aulia Azman, Heru; Thahirah , Khadijah Ath; Putri, Siska Lusia
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2338

Abstract

The awareness of consuming halal products is an important issue for Muslim consumers today. So that producers are obliged to guarantee the halalness of the products they produce. Product halalness aims to provide protection for Muslim consumers around the world, as well as a strategy to face the challenges of globalization with the implementation of a free market system within the framework of ASEAN-AFTA, NAFTA, the European Economic Community, and the International Trade Organization (World Trade Organization). Even the international trade system has long recognized halal provisions in CODEX which are supported by influential international organizations including WHO, FAO, and WTO. The Royal Islamic Strategic Studies Center (RISSC) report entitled The Muslim 500 2023 edition shows that the Muslim population in Indonesia reaches 237.55 million. This number is the largest in the Association of Southeast Asian Nations (ASEAN) countries, as well as globally. The Muslim population in Indonesia is equivalent to 86.7% of the total population in Indonesia. This makes Indonesia's position very favorable, especially as the world's largest market in terms of consumption of the halal industry, such as fashion products, cosmetics, medicines, and the tourism sector. With the largest Muslim population in the world, Indonesia is certainly an opportunity for world producers to expand their distribution channels to Indonesia. The opportunity for the development of the halal industry has certainly become a big dream for Indonesia, with all its natural wealth and cultural diversity, Indonesia should be able to compete with the industrial quality of halal industry exporting countries in other countries. The trend of halal lifestyle has grown globally. Many countries in different parts of the world are trying to implement the halal system in their daily lives. Most Muslims agree that they should always choose halal products in accordance with Islamic sharia. However, there is a unique fact that the concept of halal lifestyle is not only applied by Muslims who are often synonymous with halal choices. The halal lifestyle has also been followed by non-Muslim consumers who are becoming aware of halal products (Rezai et al., 2012). Although the halal concept has not become the main element among non-Muslim consumer choices, factors such as geographical location, education level, and income are the basis for non-Muslim consumers to consume halal products (Teng et al., 2013). Halal lifestyle or often called halal lifestyle has actually become a common thing for the community, both in Indonesia and in other countries, even though it is not a Muslim country. The development of digital technology makes it easy for people to learn and explore the benefits of a halal lifestyle. Halal lifestyle is a person's lifestyle that can determine behavior in making a decision regarding something that is required, permitted, or prohibited according to Islamic law. So, halal is not only related to food, but also involves discussions related to other aspects of human life. Halal lifestyle is also said to be a person's right and good way of life by following the principles of sharia and the main provisions regarding something halal and haram. The word halal is a word derived from Arabic which has meaning in the interpretation of the Qur'an, namely everything that has been permitted and permitted by sharia. In this case, sharia explains the existence of an order of life and all restrictions are clear in consuming food and drink, and regulates the attitude as a human being in carrying out his personal and social life and muamalah (Bahatma, 2021). Halal lifestyle is now a prerequisite for fulfilling needs. In other words, a halal lifestyle means a person's attitude and lifestyle in daily activities (activities, interests, opinions) in accordance with sharia principles (based on the Qur'an and Hadith) (Yetty & Priyatno, 2021). According to the Islamic Judicial Halal Trust (MJCHT), a halal lifestyle is an action that is carried out honestly, correctly, with integrity, dignity and fairness, in accordance with individual abilities, and does not deviate from Islamic law (Z. Sari et al., 2022). Therefore, with this sharia lifestyle, Muslims will prefer products and use sharia-compliant services that comply with Islamic norms. In addition, the halal lifestyle has elements of health, safety, welfare, and human dignity. In other words, the sharia lifestyle is not intended to provide any prohibitions or restrictions. Rather, it is used to reintroduce the values of Islamic teachings that are Rahmatan Lil'Alamin.
Efesiensi Kepemimpinan Pendidikan Dalam Optimalisasi Sumber Daya Sekolah Hamdani, Ahmad Sahrul; Irani, Adisty Zulfah Rizki; Khaniyah, Syahlaul; Nabila, Sayyidah Alfi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2340

Abstract

The efficiency of educational leadership plays an important role in optimizing school resources to achieve quality education goals. This study aims to analyze the definition of effective and efficient leadership, the factors that affect the success of leaders in achieving goals, and the benefits of implementing efficient leadership, as well as effective leadership strategies in managing human and material resources in the school environment. The research method used is a qualitative approach with data collection techniques through literature studies. The results of the study show that leadership based on collaboration, transparency, and participatory decision-making has a significant impact on improving the efficiency of school resource management. In addition, the use of information and communication technology (ICT) has been proven to accelerate the administrative process and the appropriate allocation of resources. The study concludes that educational leaders who are able to integrate innovation and adaptive managerial approaches can improve school operational effectiveness while creating a productive learning environment
Pengaruh Institusi Terhadap Derajat Desentralisasi Fiskal di Indonesia Puspita Chaniago, Rezi; Usman, Moneyzar; Ananta, Prayudha
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2344

Abstract

The main issue underlying this research is the significant disparity in the degree of fiscal decentralization among provinces in Indonesia, particularly between provinces in Java and outside Java, and the persistently high fiscal dependency of several regions on the central government. This study aims to analyze the influence of democracy, economic growth, Gini ratio, and population size on the degree of fiscal decentralization in Indonesia. Using panel data from 32 provinces during the 2012-2023 period, this research applies a Random Effect Model (REM) with robust standard error. The results show that democracy, economic growth, and population size have positive and significant effects on the degree of fiscal decentralization, while the Gini ratio shows no significant influence. These findings imply that improvements in democratic quality, economic growth, and optimization of demographic potential can strengthen regional fiscal independence. This research recommends that local governments focus their policies on strengthening democratization, increasing economic growth, and optimizing human resource potential to enhance regional fiscal independence.
Pengaruh Penerapan Green Accounting Terhadap Kinerja Perusahaan (Studi Pada Perusahaan Peraih Penghargaan Industri Hijau Yang Listing Di BEI 2020-2022) Putri, Citra Maylinnda; Utami, Endang Sri
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2346

Abstract

This study aims to assess the effect of green accounting implementation on the performance of award-winning companies in the green industry listed on the IDX from 2020 to 2022. This study applies a quantitative methodology making use of secondary data from the Indonesia Stock Exchange publication for 2020 to 2022. The study population consists of companies that receive the PROPER predicate, especially those in the Gold and Green categories. The sample was identified by means of a purposive sampling strategy, resulting in 13 selected organizations, with a research technique involving multiple linear regression analysis. The research findings confirm that environmental spending has no impact on the company performance. This is because profit-oriented companies will take into account all expenses, including environmental expenses that reduce profit margins. Some companies categorize environmental costs as administrative and general costs, while others classify them as voluntary costs in their annual reports. Environmental performance positively affects company performance. Environmental performance (PROPER) effectively attracts stakeholders to invest in the organization. Companies that demonstrate strong environmental performance will receive positive responses from investors and stakeholders, thereby contributing to long-term revenue growth.
Analisis Perbadingan Omset Penjualan UMKM Sebelum Dan Sesudah Adanya Penggunaan QRIS Di Lingkungan Universitas Persada Indonesia Lumbanbatu, Laura Melia Sari; Athira, Hasna Ayu; Fajriani, Salsabila; Sari, Bida
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2355

Abstract

Transaksi non tunai telah menggantikan transaksi tunai sebagai hasil dari revolusi digital. Namun, UMKM masih belum terbiasa dengan penerapan QRIS (Quick Response Code Indonesian Standard) saat ini, dan masih banyak UMKM yang belum menggunakan pembayaran digital QRIS untuk melacak omzet penjualan. Penelitian ini bertujuan untuk menganalisis perbandingan omset penjualan Usaha Mikro, Kecil, dan Menengah (UMKM) sebelum dan sesudah penerapan sistem pembayaran QRIS di lingkungan Universitas Persada Indonesia. Penelitian ini menggunakan pendekatan kuantitatif, dengan jumlah sampel mencapai 30 UMKM. Tenik pengumpulan data dilakukan melalui wawancara dengan pelaku UMKM dan analisis literatur terkait dan pengumpulan laporan keuangan, kemudian menguji data tersebut menggunakan uji normalitas, uji heteroskedatastisitas, uji analisis regresi sederhana, uji sample T dan uji kefisien determinasi. Hasil olahan data tersebut menyimpulkan bahwa variable penggunaan QRIS berpengaruh positif dan signifikan terhadap omset menjualan UMKM. Hasil penelitian juga menunjukkan bahwa QRIS tidak hanya mempermudah transaksi, tetapi juga meningkatkan aksesibilitas bagi pelanggan dan memperluas basis pasar bagi UMKM.
Pengaruh Pertumbuhan Pendapatan, Book Tax Differences, Perbedaan Permanen, Dan Perbedaan Temporer Terhadap Persistensi Laba Pada Perusahaan Sektor Industri Barang Konsumsi Periode 2020-2022 Septiani, Raisya Puspa; Rahmi, Atika; Yustikasari, Iin
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2358

Abstract

Thirs study airms to analyzer ther erfferct of rervernuer growth, perrmanernt dirfferrerncers and termporary dirfferrerncers irn book tax on erarnirngs perrsirsterncer irn consumerr goods irndustry serctor companirers lirsterd on ther Irndonersira Stock Erxchanger for ther perrirod 2020-2022. Ther populatiron irn thirs study amounterd to 156 from 52 companirers for 3 yerars. Ther samplirng merthod userd irn thirs study was ther purposirver samplirng merthod and a sampler of 105 sampler companirers was obtairnerd whirch werrer ther objercts of thirs study. Ther rerserarch data was obtairnerd from ther firnanciral statermernts of companirers lirsterd on ther Irndonersira Stock Erxchanger for ther perrirod 2020 - 2022. Ther data userd irn thirs study irs sercondary data obtairnerd from ther company's annual firnanciral statermernts. Ther analysirs merthod userd irs multirpler lirnerar rergrerssiron usirng SPSS 29 Softwarer. Ther rersults of ther study irndircater that rervernuer growth, perrmanernt dirfferrerncers and termporary dirfferrerncers irn book tax haver a sirgnirfircant erfferct on erarnirngs perrsirsterncer both partirally and sirmultanerously.
Determinan Penanaman Modal Asing di Indonesia Tahun 2018-2023 Rachel Pradita, Elviandra; Usman, Moneyzar; Ananta, Prayudha
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2363

Abstract

Foreign investment is one of the most important drivers of economic growth for Indonesia. In the midst of the challenging global economic dynamics, including the impact of the pandemic and geopolitical tensions, Indonesia is still showing its attractiveness to foreign investors. This study aims to determine the effect of GRDP Per capita, Provincial Minimum Wage, Tax Ratio, Inflation and Covid-19 Pandemic on Foreign Investment in Indonesia in 2018-2023. The data used in this study is quantitative panel data with a sample population of 34 provinces in Indonesia. The research method uses multiple linear regression analysis with the fixed effect model (FEM) as the best model. The regression results show that GRDP per capita and tax ratio have a significant positive effect, provincial minimum wage has an insignificant negative effect, while inflation and Covid-19 dummy have no significant effect on foreign investment in Indonesia in 2018-2023. This study indicates that the level of people's purchasing power accompanied by qualified infrastructure improvements can attract foreign investment, but it must still be matched by pro-investment government policies for mutual benefits.
Pengaruh Ketersediaan Produk, Harga Dan Promosi Terhadap Keputusan Pembelian Pada Konsumen Marketplace Tokopedia Di Kota Kalianda Ismawati, Yeni Okta
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2400

Abstract

Online markets or marketplaces have become one of the main trends in electronic commerce. Tokopedia, as a marketplace platform leading in Indonesia offers various products to consumers with various marketing strategies, including product availability, pricing, and promotion. This research aims to determine the influence of product availability and price and Promotion of Purchasing Decisions either partially or partially Simultaneous, the form of this research is quantitative research. Test the instrument used in this research are validity tests and reliability tests. Technique The analysis used is multiple linear regression, correlation coefficient multiple, coefficient of determination adjusted R2, and hypothesis testing which includes the t test and f test. Collection method data with questionnaires (questionnaires) distributed to Marketplace users Tokopedia in Kalianda City. Sampling in this research used the method purposive sampling.
Pengaruh Testimoni Dan Harga Terhadap Minat Beli Produk Kamura Bakery Bandar Lampung Novitasari, Meidi; Daud, Syahril
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2414

Abstract

Nilai Minat beli memainkan peran penting dalam membangun hubungan yang erat antara Testimoni dan harga, Ketika pelanggan merasa yakin akan produk dan harga yang sesuai dengan kulitasnya mereka cenderung meningkatkan rasa minat beli yang tinggi. Penelitian ini bertujuan untuk menguji pengaruh testimoni dan harga terhadap minat pelanggan dalam membeli produk. Pada penelitian ini menggunakan metode kuantitatif dengan Teknik analisis yakni analisis regresi berganda. Sebelum melakukan uji regresi, akan melalui uji asumsi klasik terlebih dahulu. Pada penelitian ini menggunakan kamura bakery bandar lampung sebagai subjek dengan sebanyak 97 responden. Penelitian ini mengungkapkan bahwa terdapat pengaruh yang positif antara testimoni maupun harga secara bersama terhadap minat beli. Variabel harga memiliki pengaruh yang lebih besar dibandingkan testimoni dengan menunjukkan bahwa pelanggan lebih mempertimbangkan kesesuaian harga daripada testimonia tau penilaian dari pelanggan lain.
Implementasi Sustainable Development Goals (SDGs) di Desa Hanura: Analisis Efektifitas dan Tantangan Ratnamelia Merizantaa, Clarissa; Emalia, Zulfa
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2415

Abstract

Penelitian ini berfokus pada implementasi Tujuan Pembangunan Berkelanjutan (SDGs) di Desa Hanura yang terletak di Kecamatan Pesawaran, Provinsi Lampung, Indonesia. SDGs bertujuan untuk menghapuskan kemiskinan dan mempromosikan pembangunan berkelanjutan melalui pendekatan multidimensional. Meskipun telah dilakukan berbagai upaya, kemiskinan tetap menjadi isu mendesak di Desa Hanura, di mana tingkat kemiskinan berfluktuasi dari 14,76% pada tahun 2020 menjadi 24% pada tahun 2023. Penelitian ini menganalisis efektivitas kebijakan pemerintah daerah, khususnya pemanfaatan dana desa, dalam mengatasi pengentasan kemiskinan. Temuan menunjukkan bahwa meskipun pendanaan awal berhasil menurunkan tingkat kemiskinan, tahun-tahun berikutnya menunjukkan peningkatan yang menyoroti tantangan seperti manajemen dana yang tidak efektif dan faktor eksternal yang mempengaruhi kesejahteraan masyarakat. Penelitian ini menekankan perlunya evaluasi komprehensif dan partisipasi masyarakat untuk meningkatkan implementasi SDGs di tingkat desa.