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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 668 Documents
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Ekonomi Syariah Tanpa Sentuhan: Pergeseran Etika Jual Beli Muslim Di Era Self Chekout Digital Ach Saifullah; Rudy Haryanto; Fadllan .
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 6 No. 1 (2026): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v6i1.4013

Abstract

Digital transformation in the retail sector has driven the adoption of self checkout systems, enabling transactions to take place without direct interaction between sellers and buyers. Although this system offers efficiency and speed of service, it also alters patterns of social interaction and ethical mechanisms in buying and selling transactions. For Muslim communities, this shift raises questions regarding the validity of contracts (akad), the principle of mutual consent (tarāḍī), and the application of muamalah ethics in digital transactions without human contact. This study aims to analyze the shift in Muslim transactional ethics in the use of digital self checkout systems from the perspective of Islamic economics.This study employs a qualitative approach with a descriptive research design. Data were collected through field observations at modern retail outlets implementing self checkout systems and in-depth interviews with Muslim consumers as users of these systems. The findings indicate that self checkout systems influence three main aspects of Islamic transaction ethics. First, sales contracts are formed digitally and automatically without verbal communication, yet they still fulfill the elements of ijab and qabul through system-based approval. Second, the principle of mutual consent (Tarāḍī) shifts toward fast and instantaneous transaction mechanisms. Third, market interaction ethics tend to decline due to reduced social interaction between sellers and buyers. Nevertheless, the majority of respondents perceive self checkout transactions as permissible, provided that price transparency, clarity of the transaction object, and the absence of deception are ensured.This study concludes that self checkout systems give rise to a new form of Muslim transactional ethics that is mechanical and minimally interactive, yet remains compatible with Islamic economic principles as long as contractual clarity and mutual consent are maintained. These findings imply the need to develop digital transaction systems that are not only technically efficient but also supportive of ethical and moral values within modern Islamic economics.
Arah Baru Manajemen Produksi: Pergeseran Paradigma Menuju Manufaktur Yang Tangguh, Berpusat Pada Manusia, Dan Berkelanjutan Di Tengah Disrupsi Industri 5.0 Febriyanti Jumat; Wahyuddin .; Mahfudnurnajamuddin .; Suriyanti .
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 6 No. 1 (2026): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the era of Industry 5.0, Production Management (PM) faces major challenges due to technological disruption and increasing demands for sustainability. This situation requires manufacturing to become more resilient, human-centered, and focused on long-term sustainability.This study aims to describe the paradigm shift, main focus, and current challenges in PM, as well as to identify the relationship between student satisfaction, learning motivation, and academic achievement.The research uses a Systematic Literature Review (SLR) with a qualitative approach, collecting data from reputable journal articles and analyzing them thematically to identify patterns, consensus, and theoretical gaps. Findings show that modern PM has shifted from a narrow focus on cost optimization to a model that balances efficiency (Lean Manufacturing) and flexibility (Agile Manufacturing). Success in PM relies on integrating Total Quality Management (TQM), adopting Cyber-Physical Production Systems (CPPS) and Big Data Analytics, and strengthening Supply Chain Resilience.The study encourages the development of a Lean-Agile-Green model that integrates sustainability and social ethics as key dimensions of PM. Organizations are urged to pursue holistic digital transformation, invest in data-driven workforce upskilling, and plan strategically to balance cost efficiency and network resilience.
Penerapan Standar Akuntansi Syariah Pada Laporan Keuangan Koperasi Simpan Pinjam Mandiri Di Kabupaten Luwu Rifqiansyah .
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 6 No. 2 (2026): Maret-April
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v6i2.4184

Abstract

Background: The quantity and completeness of Islamic Financial Institutions in Indonesia continue to increase, indicating that the Islamic financial sector in this country is now developing very rapidly, especially in Islamic Microfinance Institutions (LKMS). This prompted the Minister of State for Cooperatives and Small and Medium Enterprises (KSPPS) to issue a Ministerial Decree concerning the Implementation of Islamic Savings and Loans Business Activities by Cooperatives. The purpose of this study is to determine whether the financial statements of the Mandiri Savings and Loans Cooperative in Luwu Regency comply with Islamic accounting rules. Interviews and documentation are the basis of this descriptive qualitative research approach. Interview and documentation methods are used to collect data. Qualitative descriptive analysis methods are used to examine the collected data. Based on the results of the study, the Mandiri Savings and Loans Cooperative in Luwu Regency has not prepared and presented financial statements in accordance with Islamic accounting rules. This is evident from the way the murabahah contract is used in the presentation and disclosure of financial statements. The financial condition report does not comply with PSAK 101 because the temporary joint fund is included in the liabilities on the balance sheet of the Mandiri Savings and Loans Cooperative, which should be shown separately from liabilities. In contrast, the financial accountability of the Mandiri Savings and Loans Cooperative only consists of a cash flow statement, balance sheet, and calculation of operating results (profit/loss). This contradicts PSAK 101, which requires reporting on charitable funds, sources and uses of zakat, and notes to the financial statements. Murabahah and mudharabah transactions are also subject to PSAK 102 and 105. Even in cases where both transactions have been agreed upon, the study concludes: Several members of the Luwu Regency Savings and Loans Cooperative who apply PSAK 101, 102, and 107 indicate the use of murabahah contracts or agreements.
Fraud Perpajakan oleh Petugas Pajak di Indonesia Periode 2021–2025: Analisis Modus, Faktor Penyebab, dan Dampaknya terhadap Kepatuhan Wajib Pajak Aryanto Nur
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 6 No. 1 (2026): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v6i1.4200

Abstract

Tax fraud committed by tax officials is a serious problem, resulting in decreased public trust, weakened taxpayer compliance, and disrupted the effectiveness of the tax administration system. In the 2021–2025 period, various fraud cases involving tax officials in Indonesia were exposed to the public, demonstrating weaknesses in individual integrity, internal control, and institutional governance. This study aims to analyze the modus operandi of tax fraud committed by tax officials, examine the factors causing the fraud, and evaluate its impact on taxpayer compliance and public trust. This study uses a qualitative descriptive approach with a case study method. The object of this study is tax fraud committed by tax officials in Indonesia, with a sample size of 2021–2025. This study uses secondary data, with data collection techniques carried out through documentation and literature studies. Data analysis in this study was conducted using qualitative thematic analysis, which includes the following stages: data reduction, categorization and coding, pattern and relationship analysis, and drawing conclusions. The results show that tax fraud is generally carried out through abuse of authority in tax audits, collection, and services, including the practice of gratification, extortion, and manipulation of tax administration. Factors driving fraud include individual pressure, weak internal oversight, a permissive organizational culture, regulatory complexity, and high levels of official discretion. This study concludes that tax fraud negatively impacts taxpayer compliance, particularly voluntary compliance, and undermines public trust in tax institutions. These findings underscore the importance of strengthening internal controls, enforcing ethics among tax officials, and reforming tax institutions as sustainable fraud prevention and control efforts.
Clustering Data Penjualan Menggunakan Algoritma K-Medoids sebagai Pendukung Keputusan Penjualan Yusvi Diana; Neni Sri Wahyuni Nengsi; Febri Hadi; Agung Ramadhanu; Halifia Hendri
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 6 No. 1 (2026): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v6i1.4210

Abstract

Inaccuracies in sales strategies are often caused by the lack of optimal utilization of sales data. Large amounts of available transaction data are generally only used as archives, without further analysis to explore consumer purchasing behavior patterns. This condition makes it difficult to determine product segmentation, stock priorities, and appropriate marketing strategies. This study aims to assist the sales decision-making process by applying sales data clustering techniques using the K-Medoids algorithm. The method used is a data mining approach with the stages of collecting historical sales data, data preprocessing to handle empty data and outliers, data normalization, and the clustering process using the K-Medoids algorithm. The dataset used comes from sales data from a store with attributes such as sales volume, item price, and transaction frequency. The K-Medoids algorithm was chosen because of its ability to produce clusters that are more stable against outliers than other clustering algorithms. The results show that the K-Medoids algorithm is able to group sales data into several clusters that represent product sales levels, such as products with high, medium, and low sales. The information obtained from this clustering can be used as a basis for decision support in determining sales strategies, managing inventory, and planning promotions. Thus, the application of the K-Medoids algorithm has proven effective in supporting data-driven sales decision-making.
Integrasi Nilai-Nilai Ekonomi Islam dalam Pembangunan Ekonomi Nasional: Peluang dan Tantangan di Era Globalisasi Violin Ladies Aulia
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 6 No. 2 (2026): Maret-April
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v6i2.4252

Abstract

Globalization brings both opportunities and challenges to national economic development, such as increased integration of global markets, while also triggering economic inequality, financial instability, and the marginalization of social justice values. This condition necessitates an alternative development paradigm that is not solely growth-oriented but also grounded in ethics and social welfare. This study aims to analyze the concepts and forms of integrating Islamic economic values into Indonesia’s national economic development and to identify the opportunities and challenges of their implementation in the era of globalization. The research employs a qualitative descriptive approach using a literature review method. Data were obtained from books, scholarly journal articles, official institutional reports, and academic publications relevant to Islamic economics, national development, and globalization. Data analysis was conducted using qualitative analytical techniques to identify concepts, forms of integration, opportunities, and challenges of Islamic economics in national development. The findings indicate that the integration of Islamic economic values through Islamic financial instruments, optimization of ZISWAF, development of the halal industry, and empowerment of sharia-based MSMEs and pesantren-based economic activities contributes positively to inclusive economic growth and improved social welfare. These instruments play an important role in strengthening income distribution, social stability, and financial inclusion. The study concludes that strengthening Islamic economic literacy, harmonizing regulations, leveraging digital innovation, and fostering multi-stakeholder collaboration are key strategies for optimizing the role of Islamic economics in supporting equitable and sustainable national economic development amid globalization.
Pengaruh Likuiditas Dan Profitabilitas Terhadap Return Saham Pada Perusahaan Subsektor Migas Uci Oktavia; Dewi Sutjahyani
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 6 No. 1 (2026): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v6i1.4285

Abstract

This study aims to examine the effect of liquidity and profitability on stock returns of oil and gas subsector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Stock return is a crucial indicator for investors in evaluating investment performance, particularly in the oil and gas subsector, which is characterized by high volatility due to fluctuations in global energy prices, macroeconomic conditions, and geopolitical dynamics. Liquidity in this study is proxied by the Current Ratio (CR) and Quick Ratio (QR), while profitability is measured using Return on Assets (ROA) and Return on Equity (ROE). This research adopts a quantitative approach using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method and is analyzed with SmartPLS software. The research sample consists of 10 oil and gas subsector companies selected through purposive sampling based on consistent listing status and the availability of complete financial reports throughout the observation period. The analysis results indicate that liquidity has a negative and significant effect on stock returns, suggesting that excessively high liquidity may reflect inefficient utilization of current assets in generating shareholder value. Meanwhile, profitability shows a positive but insignificant effect on stock returns, indicating that higher profitability does not necessarily lead to higher stock returns. Simultaneously, liquidity and profitability explain 45.1% of the variation in stock returns, while the remaining proportion is influenced by other factors outside the research model. These findings imply that stock returns in the oil and gas subsector are not solely determined by internal financial performance but are also strongly affected by external factors such as global oil price movements, macroeconomic conditions, and market sentiment. This study is expected to contribute empirical evidence to financial literature and provide practical insights for investors in making informed investment decisions.
Pengaruh Sistem Perpajakan, Pemeriksaan Pajak, Dan Sanksi Pajak, Terhadap Penggelapan Pajak Ahmad Rusli Hidayat Almasuri; Eva Herianti
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 6 No. 1 (2026): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v6i1.4354

Abstract

Tax evasion has consistently been a subject of academic research in both developed and developing countries for many years. Discussions and studies on this issue continue to evolve in line with efforts to find effective solutions to address tax evasion. This study aims to identify the factors that influence tax evasion, particularly the tax system, tax audits, and tax sanctions among MSMEs located in Pasar Pagi Mangga Dua, North Jakarta. The research employs a quantitative approach with a population consisting of MSMEs operating in Pasar Pagi Mangga Dua, North Jakarta. The sampling technique used is non-probability sampling with a purposive sampling method, resulting in a total of 67 samples. Data analysis was conducted using outer model and inner model analysis, as well as hypothesis testing with the help of the SMART-PLS Version 4 software. The results of the study indicate that the tax system, tax audits, and tax sanctions have an influence on tax evasion. These findings suggest that a wellstructured tax system, intensive audits, and sufficiently strict sanctions can reduce tax evasion and, in turn, increase state revenue.
Analysis Of Factors Affecting Poverty In 20 Poor Provinces In Indonesia From 2015 To 2024 Using The Generalized Method Of Moments (Gmm) Model Approach Heliyana Fitriani; Asih Murwiati
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 6 No. 1 (2026): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v6i1.4359

Abstract

Poverty remains a persistent structural problem in Indonesia, particularly in provinces with weak economic structures and high dependence on low-productivity sectors, where economic growth has not always translated into equitable welfare improvements. This study aims to examine the effect of Gross Regional Domestic Product (GRDP), Farmer Exchange Rate (NTP), Farmer Labor Force (TKP), Expected Years of Schooling (EYS), and Open Unemployment Rate (OUR) on poverty levels in the 20 provinces with the highest poverty rates in Indonesia. This research employs a quantitative approach using dynamic panel data analysis. The population consists of the 20 poorest provinces in Indonesia, with annual observations from 2015 to 2024. The data are secondary data obtained from the Central Statistics Agency (BPS). Data were collected through documentation techniques and analyzed using the Generalized Method of Moments (GMM) to address endogeneity, autocorrelation, and unobserved heterogeneity, with model validity tested using Sargan and Arellano–Bond tests. The estimation results indicate that individually GRDP, NTP, TKP, EYS, and OUR do not have a statistically significant effect on poverty in both the 2015–2019 and 2015–2024 periods. However, the Wald test shows that all variables simultaneously have a significant effect on poverty, indicating strong interdependence among economic, labor, and human development factors. These findings imply that poverty reduction in the poorest provinces cannot rely solely on economic growth or employment expansion, but requires improvements in job quality, labor productivity, human capital, and inclusive economic transformation to ensure that growth benefits reach low-income populations.
Socio-Economic Determinants of Stunting Prevalence Toddlers in Regencies/Cities on Lampung Province 2018-2024 Julita .; Asih Murwiati
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 6 No. 1 (2026): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v6i1.4366

Abstract

Stunting is defined as a child's growth failure caused by long-term malnutrition, especially in the first 1,000 days of life. In 2020, Indonesia had a toddler stunting prevalence of around 31.8%, making it the second highest in Southeast Asia after Timor Leste. Indonesia's National Medium-Term Development Plan (RPJMN) sets a target of reducing stunting prevalence to 14% by 2024. This study analyzes the socio-economic determinants that influence the prevalence of toddler stunting in 15 regencies/cities in Lampung Province in 2018-2024. This study uses a quantitative descriptive approach, panel data analysis. Secondary data used comes from data from the Central Statistics Agency (BPS) of Lampung Province and the Indonesian Ministry of Health from 2018–2024. The results of this study indicate that Per Capita Expenditure (PP) has a negative and significant effect on the prevalence of toddler stunting. Average Years of Schooling for Girls (RLP) has a positive and significant effect on the prevalence of toddler stunting. Access to Proper Sanitation (SL) has a negative and significant effect on the prevalence of toddler stunting. The percentage of clean drinking water (AML) has a negative and significant effect on the prevalence of stunting in toddlers. Insufficient food consumption (KP) has a positive and significant effect on the prevalence of stunting in toddlers. This study shows that socioeconomic determinants collectively influence the dependent variable (stunting prevalence).

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