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Jurnal Ekonomi, Teknologi dan Bisnis
Published by Al-Makki Publisher
ISSN : 2964903X     EISSN : 29629330     DOI : https://doi.org/10.57185/jetbis
Core Subject : Economy, Science, Engineering,
Astronomy Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Mechanical Engineering
urnal Ekonomi, Teknologi dan Bisnis (JETBIS) is a double blind peer-reviewed academic journal and open access to social and scientific fields. The journal is published monthly once by Al-Makki Publisher. Jurnal Ekonomi, Teknologi dan Bisnis (JETBIS) provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. The journal publishes research articles covering all aspects of Economic, Technology and Business, ranging from Economics, Management, Accounting, entrepreneurship, Business, MSME and Technology that belong to the Economic, Technology and Business context.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 341 Documents
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Tax Regulations On Cryptocurrency Transactions In Indonesia Galant, Narwastu Vivaldi; Himawan, Michelle Zefanya; Fitiriyanti, Putri Ayu Delia; Mahadianto, Moh Yudi
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 6 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i6.113

Abstract

This study explores the evolving landscape of cryptocurrency taxation in Indonesia, focusing on regulatory developments and challenges. Tracing the trajectory from the introduction of Bitcoin in 2009 to the establishment of a formal crypto exchange in 2023, this research emphasizes the government's commitment to regulate and facilitate crypto asset trading. Despite this progress, challenges such as regulatory uncertainties, security concerns, necessitating a profound understanding of cryptocurrency dynamics to navigate the global financial landscape. This research focuses on exploring Indonesia's regulatory response, particularly in taxation, employing a qualitative descriptive methodology that integrates primary data from legal frameworks and secondary data through literature reviews, document analyses, and interviews with cryptocurrency traders and tax officials. This study contributes not only to academic discourse but also provides insights for fostering the growth of the cryptocurrency ecosystem while managing potential tax-related risks.
The Effect Of Current Ratio (CR) And Net Profit Margin (NPM) On Stock Price (Case Study Of Automotive Subsector Manufacturing Companies Listed On The Idx In 2020-2022) saadah, naellus; alayda, wulan; komara, acep
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 7 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i7.114

Abstract

A profitable company's stock price will rise, and vice versa. The stock market price reflects the state of the business. Fundamental analysis is one kind of analysis that is done to understand how stock prices are formed. The purpose of this study is to analyze the factors that affect stock prices. In this study, the internal factors used are the Current Ratio (CR) and Net Profit Margin (NPM). Secondary data for this study comes from the annual or annual financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the automotive manufacturing subsector from 2020 to 2022. The sampling method is purposive, which means that the sample is selected non-randomly, and adjusted to the problem or research objectives. This study uses secondary data in the form of annual financial reports totaling 11 samples from automotive subsector manufacturing companies listed on the IDX for the 2020-2022 period.  The results showed that the Current Ratio (CR) regression coefficient value was -0.011. This shows that the Current Ratio variable has a negative and significant effect on stock prices. Net Profit Margin (NPM) of 0.522 indicates that the Net Profit Margin variable has a positive and significant effect on stock prices.
Factors Affecting Carbon Emission Disclosure And Its Impact On Company Financial Performance (Study Of Energy Sector Companies Listed On The IDX In 2020-2022) Lestari, Rinda; Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 6 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i6.115

Abstract

This research aims to determine the influence of carbon performance, environmental costs, and green product innovation on carbon emission disclosure and its impact on financial performance (a case study of Energy Sector Companies Listed on the IDX in 2020-2022). The population in the research is energy sector companies listed on the BEI in 2020-2022. The research sample was selected using a purposive sampling technique, namely a sample determination technique using predetermined criteria, so that a total sample of 54 research samples was obtained. This research method uses quantitative methods. This research uses secondary data obtained through the publication of financial reports, annual reports and sustainability reports for each energy sector company listed on the Indonesia Stock Exchange (BEI). The research results show that carbon performance and green product innovation have a positive and significant effect on carbon emissions disclosure. Environmental costs have a negative but not significant effect on carbon emissions disclosure. Carbon performance has a negative and significant effect on financial performance. Environmental costs have a positive and significant effect on financial performance. Green product innovation has a negative but not significant effect on financial performance. Disclosure of carbon emissions has a positive and significant effect on financial performance. Carbon performance and green product innovation have a positive and significant effect on financial performance through carbon emission disclosure. Environmental costs have a negative but insignificant effect on financial performance through carbon emission disclosure.
Bibliometric Analysis Of Flexural Pavement Road Damage On Airport-Port Main Corridor Roads Using The Pavement Condition Index (PCI) Method Amanda, Azzhara; Rifai, Andri Irfan; Sari, Yusra Aulia; Handayani, Susanty
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 7 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i7.116

Abstract

Bibliometric analysis of the use of PCI methods on roads, main corridors, airports and ports is a network of research from around the world on related topics. The main objective of this study is to see trends that continue to develop in various points of view. By capturing various studies from 2000 to 2023 using Crossref sources, 1000 studies with related topics were produced. This research accompaniment uses the help of Publish or Perish, which is then processed in the VOSviewer application with the Research Information Systems (RIS) format. There is a reasonably broad relationship in research keywords produced with the dominance of rigid pavement keywords (299 studies), pavement condition index (112 studies), road damage (79 studies), rehabilitation (63 studies), and other keywords with different number variations. The results of the conclusion data regarding the development of research on pavement condition index continue to increase continuously, with the highest number in 2022 (86 studies).
The Impact of Regional Original Income, Balancing Funds, and Fiscal Stress on Capital Expenditures and Regional Government Financial Performance Primadi, Fergisa Rindang; Putra, Wirmie Eka; Gowon, Muhammad
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 6 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i6.117

Abstract

Over the last few years, the financial performance of district/city governments in Jambi province has decreased. This condition can be seen from the regional financial independence which is still very low. Therefore, this research aims to analyze more deeply the influence of local revenue, balancing funds, and fiscal stress on regional government financial performance, both direct and indirect influences through capital expenditure. This research is quantitative descriptive. The research was conducted in all districts/cities in Jambi province and used secondary data. Data was obtained through the BPK-RI Jambi Province Representative page in the form of audited regional government financial reports with an observation period from 2017-2022. The data analysis method uses the path analysis method. The study's findings demonstrate that original revenue that is largely generated locally and balancing funds have a major and favorable impact on capital spending. Capital spending is not significantly impacted by fiscal stress. The financial performance of local governments is not significantly impacted by local revenue or fiscal strain. The financial performance of local governments is significantly and negatively impacted by partly balancing funds. The financial performance of local governments is positively and significantly impacted by capital expenditures. Additionally, it was shown that capital spending might moderate the impact of balancing budgets on the financial performance of local governments. But, capital spending does not mitigate the impact of local revenue and fiscal strain on the financial performance of local governments. This research has implications for formulating policies to increase local original income, determining the allocation of capital expenditure and improving the financial performance of regional governments in districts/cities in Jambi province.
Hexahelix Collaboration: Street Vendor Arrangement To Achieve Cleanliness, Order And Beauty Thaharah, Beby; Suci, Aprilianti Noer Indah; Hidayat, Moh. Taufik; Lestari, Aghnia Dian
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 7 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i7.118

Abstract

Hexahelix Collaboration on Street Vendor Arrangement for Occupying K3 (kebersihan, ketertiban, keindahan). Street vendors are often considered to interfere with urban K3 (kebersihan, ketertiban, keindahan) because there are still many street vendors who sell on the shoulder of the road which causes congestion on the road and disrupts road order, there are still many street vendors who pay less attention to cleanliness in the environment they sell which causes a lot of piles of garbage on the side of the road. This makes the beauty value of the urban area go down. The problem of street vendors is a problem that must be solved together and requires hexahelix collaboration between Government, Academics, Media, Business, Community, and Financial Institutions. The purpose of this research is to find out the collaboration process between stakeholders involved in the hexahelix collaboration of street vendors' arrangement to realize K3 (kebersihan, ketertiban, keindahan). This research uses a descriptive qualitative approach method with field studies, observation, documentation, and interviews. The results of this research show that there is no direct collaboration between the actors contained in the Hexahelix concept.
The Effect Of Good Corporate Governance On Stock Returns Moderated By Intellectual Capital Widyasi, Adhelia; Swarno, Novia Hadi; Lestari, Fuji Wahyu; W.N, Mada Purwanto
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 6 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i6.119

Abstract

Good Corporate Governance is the management of a company that is transparent, accountable, responsible, fair, and considers all stakeholders. At the same time, intangible assets such as intellectual capital have a very important role in the shift to a knowledge-based economic orientation. Fund providers such as investors and creditors respond to the management of the company and the assets owned by the company in running the business. Changes in stock price, which is a component of stock return, will represent the response of fund providers. By analyzing the effect of intellectual capital on stock returns under the guidance of good corporate governance, this study seeks to generate empirical evidence. Companies in the financial sector listed between 2018 and 2022 on the Indonesia Stock Exchange serve as the study population. Purposive sampling was used to select 49 companies as research samples. Based on empirical evidence obtained from statistical analysis that has been carried out, all coefficients provide positive values, indicating that the movement of stock returns is in line with changes in Good Corporate Governance and intellectual capital. It can be concluded that the results of this study indicate that Good Corporate Governance affects stock returns. The effect of gcg on stock returns is strengthened by the role of intellectual capital, meaning that Good Corporate Governance will tend to have a greater influence on stock returns when the company has greater intellectual capital.
The Influence Of Fashion Orientation On The Choice Of Fast Fashion And Sustainability Fashion On The Buying Intention Of Indonesian Consumers Awdyfakhri, Elgin; Ridanasti, Erlita
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 7 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i7.121

Abstract

The emergence of fast fashion in the global fashion industry has changed consumer consumption patterns. However, unsustainable fast fashion consumption patterns pose a risk to environmental and social sustainability. Indonesia, the fourth most populous country in the world, has many consumers who use fashion products, including fast fashion. However, the fashion orientation factors and intentions that consumers have always lead to certain behaviors. This study aims to examine the factors that influence Indonesian consumer's behavior toward their choice of fashion products. Four hypotheses based on the theory of the influence of Fashion Oriented on the choice of Fast Fashion and Sustainability Fashion on Buying Intention of Indonesian consumers. Research was made to form a hypothesis system, as many as 150 valid questionnaires were collected by random sampling in several cities in Indonesia. Data analysis and hypothesis testing were conducted using SEM Amos statistical software. The results show that Indonesian consumer's behavior towards fashion products tends to be positively influenced by fast fashion. In contrast, fashion orientation has a negative impact on sustainability fashion. On the other hand, fast fashion and sustainability fashion have a positive influence on purchase intention. The findings provide insights into the habits and knowledge of Indonesian consumers in choosing fashion products.
Enhancing Employability Of Professional Self-Employed In Business Management Through Mapping Occupational Standards In Entrepreneurship Within The Indonesian Qualification Framework Surono, Surono
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 7 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i7.122

Abstract

This research investigates the enhancement of employability for professional self-employed individuals in business management by mapping occupational standards in entrepreneurship within the Indonesian Qualification Framework (IQF). The study aims to identify the types of entrepreneurship occupations and their corresponding competencies to bridge the gap between formal education and industry needs. Utilizing a combination of the Mapping Study method and Rapid Assessment Process (RAP), the research collects and analyzes secondary data from national employment databases, industry reports, academic publications, and government documents. The findings reveal a comprehensive occupational matrix detailing the progression from foundational to advanced entrepreneurial roles, each with specific core and elective competencies. These competencies are crucial for roles emphasizing strategic leadership and business development. The study provides a structured approach for developing targeted training programs and vocational education policies that align with industry requirements, ultimately enhancing the employability of self-employed business professionals. Recommendations include aligning training programs with industry needs, enhancing access to certification programs, increasing awareness of occupational standards, incorporating practical experience, and standardizing competency descriptions across regions and institutions.
Pedestrian Facility Design For Sports Centre Area In Small Town Of Indonesia (Case Study: Bima Sports Centre Area) safii, Mochmad ibnu; NP, Subhan Hilmi; Hariani, Mira Lestira; Hardayani, Arni Muslimah
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 9 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i9.124

Abstract

The largest public space in Cirebon City, Indonesia, is Bima Sports Center, with conditions that could be more conducive, resulting in the conversion of sidewalks that are not suitable for their function into areas for street vendors and illegal parking, which hurts the interests of pedestrians. This study aims to provide design recommendations (prototype) based on PU regulation no. 02/SE/M/2018 about pedestrian facility standards. The methods used in this research are the Pedestrian Level of Service (PLOS) approach in evaluating the performance of pedestrian facilities, the Customer Satisfaction Index (CSI) approach in assessing pedestrian satisfaction, and providing design recommendations based on the results of the CSI analysis. The research results show that the PLOS value in existing conditions varies from A - to F, and the main variables that determine pedestrian satisfaction are cleanliness, safety, and lighting facilities. Based on the analysis of the results, the design recommendation is to adjust the geometry according to standards and emphasize the Provision of cleaning facilities (bins), lighting, and safety fences along pedestrian paths.

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