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JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Published by ABISATYA DINAMIKA ISWARA PUBLISHING
ISSN : 29622220     EISSN : 29622026     DOI : https://doi.org/10.58268/eb.v1i2.3
Core Subject : Economy,
Economics, Econometrics & Finance
Marketing Management, Human Resource Management Financial Management, Operation Management, Strategic Management, Supply Chain Management, Leadership, Quality And Innovation Management, Entrepreneurship, Hotel and Turism, Public Relations, Business Economic, E-Business, International Business, Taxation, Innovation & Competitiveness, Financial Accounting, Organizational Behaviour, Risk Management, Knowledge Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 114 Documents
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PENINGKATAN KINERJA UMKM MEULIJAJAN DI CIKARANG MELALUI IMPLEMENTASI DIGITAL MARKETING Morlian, Amanda; Ramadhan, Muhammad Fakhran al
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 1 (2026): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v5i1.284

Abstract

Abstract Abstract The advancement of digital technology has transformed business marketing practices, including among micro, small, and medium enterprises (MSMEs) that form the backbone of Indonesia’s economy. However, many MSMEs still rely on traditional marketing methods with limited reach. This study focuses on Meulijajan Jajan, a culinary MSME in Cikarang facing stagnant sales due to conventional promotion. The research gap lies in the lack of empirical action research assessing the direct impact of digital marketing implementation on local MSMEs. An action research method was applied, involving six participants—one business owner and five active customers. Data were collected through interviews, observations, and documentation over three months covering pre-implementation, execution, and evaluation stages. Findings indicate significant improvement in (a) sales volume (nearly doubled), (b) social media followers (+45%), and (c) market expansion to the Greater Jakarta area. The study implies that consistent brand identity, quality visual content, and interactive social engagement are essential strategies for enhancing MSME competitiveness in the digital era.
THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE Kamola , Yusufova; Sari, Maya; Qudratov, Inomjon
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 1 (2026): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v5i1.285

Abstract

In corporate management, corporate governance is a framework that integrates accountability and control Long-term competitiveness and better financial performance are directly impacted by this system. The purpose of this literature study is to determine how important corporate governance mechanisms such as board composition, ownership concentration, CEO tenure, audit committees, internal control, and information disclosure transparency affect financial performance. The consequences of governance change for businesses and decision-makers in emerging nations like Uzbekistan are also examined in this research. The sources used in this study's structured thematic evaluation were chosen based on their applicability to agency theory, governance systems, and developing market financial performance. The evolution of the financial sector, state ownership structure, and governance circumstances are contextualised by integrating World Bank reports on Uzbekistan with scholarly literature.This analysis demonstrates how effective company governance enhances financial performance by lowering agency costs, increasing capital availability, enhancing the calibre of strategic choices, and boosting investor trust. But this impact is also influenced by the institutional setting. Concentrated ownership can improve monitoring but also increase the risk of conflicts of interest, therefore having an independent board of directors is not always beneficial. Moreover, disclosure regulations work best when they are backed by reliable enforcement. Crucially, when governance measures operate as an integrated system rather than a compliance checklist, the best financial performance is attained. These conclusions apply to businesses and officials seeking governance reform in developing nations, such as Uzbekistan, where investor protection is inadequate, state ownership is still predominant, and disclosure procedures are applied unevenly.
PENGARUH PENGETAHUAN DAN SANKSI PAJAK TERHADAP KEPATUHAN: KUALITAS PELAYANAN SEBAGAI PEMEDIASI (SAMSAT DOMPU) Haerunisyah, Nur; Subhan, Ega Saiful; Hermansyah, Hermansyah
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 1 (2026): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v5i1.286

Abstract

Low taxpayer compliance remains a challenge for optimizing regional revenue. This research aims to investigate the direct effect of tax awareness and tax penalties on compliance among motor vehicle taxpayers, and to assess the intermediary role of service quality at the Samsat Office in Dompu Regency. A quantitative methodology was adopted using primary data gathered through Likert-scale surveys from 100 motor vehicle taxpayers chosen by purposive sampling. The data were then analyzed using PLS-SEM with the assistance of SmartPLS 4.0. The results indicate that tax awareness, tax penalties, and service quality have a significant and positive impact on taxpayer compliance. Furthermore, service quality partially mediates the relationship between tax awareness and tax penalties on compliance. In conclusion, both cognitive and coercive elements require supportive services to effectively enhance compliance. Therefore, it is suggested that the government of Dompu Regency focus simultaneously on improving tax literacy, enforcing penalties consistently, and transitioning to digital services to maximize Motor Vehicle Tax revenues.
LITERASI PERPAJAKAN PPH ORANG PRIBADI DALAM PENGELOLAAN KEUANGAN INDIVIDU PADA MAHASISWA POLITEKNIK PAJAJARAN ICB BANDUNG Gunardi, Gunardi; Puspita, Vina Anggilia; Yusuf, Ramayani
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 1 (2026): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v5i1.287

Abstract

This study aims to analyze the effect of tax literacy on individual financial management with tax risk and investment risk as moderating variables among Accounting Study Program students at Politeknik Pajajaran ICB Bandung. The study employed a quantitative approach using descriptive and verificative methods. The sampling technique used was total sampling with a total of 100 student respondents. Data were collected through questionnaires using a Likert scale and analyzed using linear regression analysis and Moderated Regression Analysis (MRA). The results showed that tax literacy has a positive and significant effect on individual financial management. The higher the students’ level of tax understanding, the better their ability to manage personal finances. Tax risk and investment risk were also proven to strengthen the relationship between tax literacy and individual financial management. The findings indicate that tax understanding not only improves tax compliance but also helps individuals in financial planning and making more rational economic decisions. This study implies that tax education needs to be integrated with financial literacy education in order to improve the quality of financial management among the younger generation.

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