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INDONESIA
Jurnal Ekonomika Dan Bisnis
Published by CV. Information Technology Training Center - Indonesia
ISSN : -     EISSN : 28078438     DOI : https://doi.org/10.47233/jebs
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 625 Documents
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Pengaruh Digital Orientation dan Digital Capability terhadap Digital Transformation Bisnis (Studi pada Industri Minuman Kopi di Bandar Lampung) Salwa AG, Raden Roro; MS, Mahrinasari; Nabila, Nuzul Inas
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 3 (2025): Mei-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i3.2756

Abstract

This study aims to analyze the influence of Digital Orientation and Digital Capability on Digital Transformation in the coffee beverage industry in Bandar Lampung. Digital Transformation refers to the integration of digital technology to fundamentally transform business operations and deliver value to customers. The approach employed in this research is the Resource-Based Theory (RBT), specifically the perspectives of resource orchestration and dynamic managerial capability (DMC), which emphasize the importance of resources and capabilities in driving digital transformation. This research utilizes a quantitative approach, with primary data collected through questionnaires distributed to 100 respondents comprising owners or managers of coffee shops in Bandar Lampung. The analytical method used is multiple linear regression to examine the relationships among Digital Orientation, Digital Capability, and Digital Transformation. The results of the study indicate that Digital Orientation has a positive and significant effect on Digital Transformation, reflected in technology-based business strategies and commitment to digital innovation. Furthermore, Digital Capability, which includes technology access, adaptation, and the development of digital solutions, also significantly contributes to the success of digital transformation. This study provides practical insights for the coffee beverage industry to enhance competitiveness by strengthening digital orientation and capabilities.
Systematic Literatur Review: Pengaruh Cloud Accounting Terhadap Efektivitas Sistem Pelaporan Keuangan Di UMKM Faiz, Faiz Ramli Pratama; Safina, Safina Andam Dewi; Citra, Citra Aprilia; Angelia, Angelia; Iqlima, Iqlima Nurhaliza; Christyan, Christyan Dumawan Harris Nainggolan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 3 (2025): Mei-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i3.2769

Abstract

The primary challenge faced by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia lies in the limited ability to produce effective financial reporting, which directly impacts their sustainability and business development. This study aims to evaluate the influence of Cloud Accounting adoption on the effectiveness of financial reporting within the MSME sector. The research employs a Systematic Literature Review (SLR) method by analyzing ten relevant scholarly articles published between 2020 and 2025. The literature was selected based on specific inclusion criteria from databases such as Google Scholar, SINTA, and Mendeley. Data analysis was conducted thematically using a deductive approach grounded in three theoretical frameworks: the DeLone and McLean IS Success Model, the Technology Acceptance Model (TAM), and Contingency Theory. The findings reveal that the implementation of Cloud Accounting significantly enhances the effectiveness of MSME financial reporting by improving the speed, accuracy, relevance, and quality of financial information. However, the success of this system's adoption heavily depends on the internal readiness of MSMEs, including digital literacy levels, technological infrastructure, and human resource capacity. This study emphasizes that the effectiveness of Cloud Accounting is not universal but is strongly influenced by contextual factors specific to each MSME. Therefore, adaptive strategies, such as training, mentoring, and the provision of adequate infrastructure, are required to optimize the utilization of Cloud Accounting as a catalyst for the sustainable digital transformation of MSMEs.
Pengaruh Kompensasi dan Motivasi Terhadap Kinerja Karyawan Pada Kantor Kecamatan Leuwiliang dan Leuwisadeng Kabupaten Bogor Maulidan, Dede Yogi; Agung, Syahrum; Kusumah, nuraga
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 3 (2025): Mei-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i3.2770

Abstract

This study aims to find out how the influence of compensation and motivation on employee performance in Leuwiliang and Leuwisadeng District offices, Bogor Regency, the sample used in this study is all employees totaling 57 employees, on a measurement scale using a Likert scale. The methods used in this study used data instrument test, classical assumption test, multiple linear regression test, determination coefficient test and hypothesis test with the SPSS 26 program. Based on the results of the desciptive analysis on the distribution of respondents’ answer, it was shown that the compensation was in the good category with an average percentage score of 79.38%. The test results partially showed that compensation had a positive an significant effect on employee performance with a tcount > ttable value (5.423 > 2.005) and a significant value of 0.00 < 0.05. So Ho1 is rejected and Hal is accepted. Motivation showed an average percentage score of 80.73% in the very good category. The results of partially showed that motivation had a positive and significant effect on employee performance with a tcount value of tcount > ttable (6.799 > 2.005) and a significant value of 0.00 < 0.05. So Ho2 was rejected and Ha2 was accepted. Employee performance showed and average percentage score of 79.89% in the good category. The results of the simultaneous test showed that compensation and motivation had an effect on employee performance with a value of fcountl > ftable (29.337 > 3.17) and a significant value of 0.00 < 0.05. It can then be concluded that Ho3 is rejected and Ha3 is accepted.
Opportunities for Changes in Food Security Status at the Regency Level in Papua Island 2019-2023 Azzahra, Dea Latifa; Emalia, Zulfa
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 3 (2025): Mei-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i3.2772

Abstract

Food security is a strategic issue that reflects community welfare and regional development stability. This study aims to analyze the factors that influence the opportunity to improve food security status at the district level in Papua and West Papua Provinces during the 2019–2023 period. This study uses secondary data obtained from official agencies, such as the Central Statistics Agency and the National Food Agency. The analysis method used is binary logistic regression, with a nominal-scale dependent variable. The results of the study show that increasing rice productivity and the Human Development Index (HDI) significantly increase the opportunity for a region to achieve food security status. Conversely, the high share of community expenditure on food significantly decreases this opportunity. These findings provide important implications for the formulation of regional development policies, especially in integrating agricultural, social, and basic infrastructure sector strategies to strengthen food security in a sustainable manner.
Peran Strategis Inkubator Bisnis Universitas Satya Terra Bhinneka dalam Pengembangan Berbasis Inovasi Fauzan, Muhammad Al; Prasetio, Habil; Hasanah, Indri Dwi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 3 (2025): Mei-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i3.2774

Abstract

This study aims to analyze the role of business incubator strategy in innovation-based development at Satya Terra Bhinneka University. The business incubator was formed as a program designed to assist the development and growth of new businesses (start-ups) that provide facilities, services and guidance aimed at increasing new opportunities, transforming research results and technological innovations into commercial products supported by academics, both experts (lecturers) and laboratory facilities (business incubator) of the Satya Terra Bhinneka University campus. This study is a qualitative study, by conducting interviews and focus group discussions. The results of the study indicate that with the role of the Satya Terra Bhinneka University business incubator, it is able to carry out innovation-based development by launching Chatbot Satya as one of the innovations that collaborates with ai4impact and smojo.Ai, besides also playing a role in the MBKM program which is a national program organized by the Ministry of Education, Culture, Research and Technology, the business incubator acts as a facilitator in assisting students in developing business ideas as start-ups and innovations based on real needs in the field. Incubators play an important role by connecting students to a wider network through business presentation training, entrepreneurship seminars, and industry collaboration programs. The existence of a business incubator has a positive impact on encouraging innovation, supporting the development of student and lecturer entrepreneurship, strengthening the innovation ecosystem in the academic environment, technology and knowledge transfer and increasing the relevance of the curriculum and learning with the existence of collaboration access strategies, networks and partnerships so that Satya Terra Bhinneka University is considered more adaptive, innovative and relevant to the development of the times
Analysis Of Withholding and Reporting Of Income Tax Article 23 at PT Indomarco Prismata, Kendari City cita, Sriayu Pracita; Sahlan, Fahmi; ., Nichen
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 3 (2025): Mei-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i3.2792

Abstract

This study aims to examine and understand the tax practices of PT Indomarco Prismata in Kendari City, particularly focusing on the calculation, withholding, and reporting of income tax as stipulated under Article 23. The primary data source for this research was obtained from key informant interviews with personnel knowledgeable about Article 23 Income Tax practices within the company. All data gathered from field notes underwent processing including reduction, articulation, analysis, and interpretation. The methodological approach emphasized analytical depth to contextualize relevant facts within their natural environment. The findings indicate that PT Indomarco Prismata’s implementation of Income Tax Article 23 on technical services complies with the legal provisions outlined in Law No. 36 of 2008. The company’s practices regarding Value Added Tax (VAT) and Article 23 income tax withholding were found to be aligned with the applicable tax regulations. This study contributes to the academic discourse on tax compliance and policy implementation by offering an in-depth analysis of the practical application of Income Tax Article 23 within a real-world corporate setting. The originality of this research lies in its triangulated qualitative approach, combining interviews, documentation, and direct observation to assess the accuracy and consistency of tax calculation, withholding, and reporting procedures.
Pengaruh Beban Kerja dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Inspektorat Daerah Kalimantan Timur reiszasro, jingga; Efendi, Achmad; ., Damingun
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 3 (2025): Mei-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i3.2809

Abstract

The main problem in this study lies in the imbalance of workload, especially in the distribution of tasks in the work environment. This imbalance causes some employees to experience fatigue due to excessive workload, while others lack responsibility. In addition, problems also arise in aspects of the work environment, especially related to the instability of working time caused by the limited number of workers. This condition hinders work flexibility and reduces opportunities for interaction between teams, which in turn has the potential to reduce overall organizational effectiveness. This study aims to analyze the effect of workload and work environment on employee performance at the Regional Inspectorate of East Kalimantan Province. The research method used is a quantitative approach with multiple linear regression analysis techniques, using the help of SPSS software version 29. This analysis is complemented by validity, reliability, and classical assumption tests, which include normality, multicollinearity, and heteroscedasticity tests. To measure the influence on variables, a partial test (t test), simultaneous test (F test), and calculation of the coefficient of determination (R²) are used. The results of the study stated that: (1) Workload has a positive and significant effect on employee performance. (2) The work environment has a positive and significant effect on employee performance. (3) Workload and environment together have a positive and significant effect on employee performance at the Regional Inspectorate of East Kalimantan Province.
Analisis Penerapan Sistem Akuntansi Kas Kecil Pada Bank Sumut Kantor Cabang Pembantu Tomang Elok Medan Sinaga, Elisabet Sihol Nauli; Manurung, Amran; Saribu, Ardin Dolok
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 3 (2025): Mei-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i3.2813

Abstract

Penelitian ini dilakukan pada Bank Sumut Kantor Cabang Pembantu Tomang Elok Medan. Tujuan penelitian ini adalah untuk mengetahui penerapan sistem akuntansi kas kecil pada Bank Sumut Kantor Cabang Pembantu Tomang Elok Medan. Sistem Akuntansi pada Bank Sumut Kantor Cabang Pembantu Tomang Elok Medan menggunakan sistem dana fluktuasi. Metode pengumpulan data menggunakan metode wawancara dan dokumentasi dengan Teknik analisis menggunakan analisis deskriptif. Dana kas kecil digunakan untuk membiayai pengeluaran yang relatif kecil. Hasil penelitian ini menyatakan bahwa sistem akuntansi pada Bank Sumut Kantor Cabang Pembantu Tomang Elok Medan dalam penerapan kas kecil mulai dari pembentukan, penggunaan sampai dengan pengisian kembali kas kecil sudah cukup baik dan telah sesuai dengan teori yang ada, dan sistem fluktuasi yang digunakan sudah sesuai dengan teori akuntansi mengenai metode pencatatan dalam kas kecil hanya saja jika perusahaan menentukan jumlah pengisan kembali kas kecil yang konsisten akan memberikan kerangka kerja yang lebih terstruktur dan sistematis. Berdasarkan hasil penelitian maka dapat diperoleh kesimpulan bahwa pengelolaan dana kas kecil pada Bank Sumut Kantor Cabang Pembantu Tomang Elok Medan sudah sesuai dengan teori sistem akuntansi kas kecil.
Persepsi Pelaku Usaha Mikro Kecil Dan Menengah (UMKM) Terhadap Minat Penggunaan Aplikasi Akuntansi Digital Di Kota Medan Anjarwati, Wiwik; Rizkina, Miftha
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 3 (2025): Mei-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i3.2832

Abstract

Artikel ini membahas persepsi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) terhadap minat penggunaan aplikasi akuntansi digital di Kota Medan. Urgensi penelitian ini didasari oleh pentingnya transformasi digital dalam meningkatkan efisiensi dan daya saing UMKM di tengah tantangan globalisasi. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Data dikumpulkan melalui kuesioner yang disebarkan kepada 100 pelaku UMKM binaan Dinas Koperasi UKM Perindag Kota Medan, dan dianalisis menggunakan model TAM dan UTAUT. Teknik analisis mencakup uji validitas, reliabilitas, dan analisis statistik deskriptif. Hasil menunjukkan bahwa pelaku UMKM memiliki persepsi positif terhadap aplikasi akuntansi digital, terutama dalam aspek kemudahan dan kebermanfaatan. Namun, masih terdapat hambatan berupa keterbatasan pemahaman dan infrastruktur. Kesimpulannya, persepsi yang baik terhadap kemudahan penggunaan dan manfaat aplikasi menjadi faktor utama pendorong minat penggunaan, sementara dukungan sosial dan kondisi pendukung berperan sebagai faktor pelengkap yang perlu diperhatikan.
Analysis of the Effect of Investment, Agglomeration, and Human Development Index on Regional Inequality in Eastern Indonesia 2019-2023 Aditya, Dhea Nerizza; Suparta, I Wayan; Taher, Arivina Ratih Yulihar
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 3 (2025): Mei-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i3.2841

Abstract

This study aims to analyze the effect of Domestic Investment (PMDN), economic agglomeration, and Human Development Index (HDI) on regional inequality in 12 eastern Indonesian provinces during the 2019-2023 period. Regional inequality is measured using the Williamson Index, which reflects the level of economic inequality between regions. The analysis method used is panel data regression with the Fixed Effect Model (FEM) approach. The results show that FDI and agglomeration have a positive and significant influence on regional inequality, meaning that increased investment and concentration of economic activity can actually widen the gap if not balanced with equalization policies. Meanwhile, HDI has a negative and significant effect, indicating that improving people's quality of life can reduce regional inequality. The model has a coefficient of determination of 94.29%, which indicates that the three independent variables make a large contribution in explaining the variation in inter-regional inequality. These findings provide an important basis for the government to formulate more inclusive and equitable development policies in eastern Indonesi

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