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INDONESIA
Jurnal Ekonomi, Teknologi dan Bisnis
Published by Al-Makki Publisher
ISSN : 2964903X     EISSN : 29629330     DOI : https://doi.org/10.57185/jetbis
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.
Articles 385 Documents
Efektivitas Program QRIS Bank Indonesia terhadap Peningkatan Inklusi Keuangan Digital UMKM di Daerah Tertinggal, Terdepan, dan Terluar (3T) Nurhaliza Nurhaliza; Diana Magfiroh; Ginna Novarianti Dwi Putri Pramesti
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 5 No. 5 (2026): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/b36ah286

Abstract

Inklusi keuangan digital menjadi prioritas strategis nasional, sebagaimana termuat dalam RPJPN 2025–2045 dengan target capaian 91%. Program Quick Response Code Indonesian Standard (QRIS) yang diluncurkan Bank Indonesia sejak 2019 mencatat pertumbuhan signifikan, di mana hingga triwulan I 2025 terdapat 56,3 juta pengguna dengan 38,1 juta di antaranya merupakan pelaku UMKM. Namun demikian, disparitas adopsi QRIS antara wilayah perkotaan dan daerah 3T masih menjadi persoalan krusial, mengingat keterbatasan infrastruktur digital, rendahnya literasi keuangan, dan minimnya akses internet di kawasan tersebut belum teratasi secara menyeluruh. Tujuan: Penelitian ini bertujuan menganalisis efektivitas implementasi program QRIS Bank Indonesia dalam meningkatkan inklusi keuangan digital UMKM di daerah 3T, serta mengidentifikasi faktor penghambat dan pendorong adopsinya. Penelitian menggunakan pendekatan mixed methods dengan desain sekuensial eksplanatori. Data kuantitatif diperoleh melalui survei terhadap 320 pelaku UMKM di empat kabupaten kategori 3T di wilayah Indonesia Timur, dianalisis menggunakan Structural Equation Modeling (SEM). Data kualitatif dikumpulkan melalui wawancara mendalam dengan pemangku kepentingan terkait dan dianalisis secara tematik. Hasil penelitian menunjukkan bahwa program QRIS berpengaruh positif dan signifikan terhadap peningkatan inklusi keuangan digital UMKM di daerah 3T, namun efektivitasnya masih terhambat oleh keterbatasan infrastruktur jaringan, rendahnya literasi digital pelaku usaha, serta kurangnya pendampingan berkelanjutan dari lembaga keuangan. Faktor kesiapan teknologi dan dukungan ekosistem digital menjadi variabel moderasi yang paling dominan dalam menentukan keberhasilan adopsi QRIS di wilayah tersebut.
University Size and Sustainability Disclosure in Indonesian Public Universities: Evidence from Sustainability Accounting and ESG Perspectives Nur Wahyu Ningsih; Sudrajat
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 5 No. 7 (2026): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/7hd9fy70

Abstract

This research investigates the effect of university size on sustainability disclosure among Indonesian public universities. Sustainability disclosure has become increasingly important, as higher education institutions are expected to demonstrate accountability regarding environmental, social, and governance (ESG) performance. Despite growing international attention to sustainability reporting, disclosure practices among Indonesian public universities remain limited. Drawing on Legitimacy Theory and Resource-Based View Theory, this research argues that larger universities possess greater organizational resources, broader stakeholder exposure, and stronger legitimacy pressures that encourage sustainability disclosure. Using panel data from 22 Indonesian public universities from 2020 to 2024, university size is measured by the total number of enrolled students, while sustainability disclosure is assessed using the Campus Sustainability Assessment Tool (CSAT). The findings are expected to demonstrate that university size positively influences sustainability disclosure. This study contributes to the sustainability accounting literature by extending the determinants of sustainability disclosure from corporate settings to higher education institutions and highlighting the importance of institutional capacity in promoting ESG accountability. The findings also provide practical implications for university leaders to strengthen sustainability reporting systems as institutional scale expands and for policymakers to develop national sustainability reporting guidelines specifically designed for higher education institutions.
Transformasi Sistem Pengendalian Manajemen di Era Digital: Kajian Kepustakaan mengenai Digitalisasi, Sistem Pengendalian Manajemen, dan Kinerja Organisasi Riska Rahayu; Aceng Abdul Hamid
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 5 No. 6 (2026): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/3nhcjs13

Abstract

Digital transformation has fundamentally reshaped the way organizations design and operate their Management Control Systems (MCS), yet most prior studies still examine the strategic, behavioral, and digital dimensions of MCS separately, leaving their conceptual interrelation insufficiently mapped. This article aims to map the development of MCS concepts from a classical toward a digital perspective, to analyze the interrelation among the strategic, behavioral, and digital dimensions of contemporary MCS, and to formulate a theoretical proposition regarding the relationship between MCS digitalization and improved organizational performance. This study employs a qualitative approach through library research, with data collected via documentation techniques from relevant journal articles, books, and official institutional reports, and analyzed using content analysis and thematic analysis techniques through data reduction, data display, and conclusion drawing. The findings show that MCS has transformed across four main dimensions (tasks, instruments, organization, and behavior) that can be synthesized into three broader dimensions—strategic control, behavioral control, and digital control—which are interrelated and mutually reinforcing. MCS digitalization is found to be positively associated with improved organizational performance across financial, operational, managerial, and accountability dimensions, although this relationship is contingent and strongly influenced by human resource readiness, technological infrastructure, digital leadership, and organizational culture. This study contributes an integrative three-dimensional framework of digital MCS that may serve as a conceptual foundation for further empirical research as well as for management control practice in the digital era.
Design and Development of The Data Requestand Statistical Service (Tanya Akses Statistik/TANGKIS) Website Information System with an Automatic Email Notification Feature at the Central Bureau of Statistics of East Lampung Regency Siti Amanaturtohmah; Imam Mualim; Nuari Anisa Sivi
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 5 No. 3 (2026): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/6xs0cr29

Abstract

The Integrated Statistical Service (PST) at BPS East Lampung Regency handles a high volume of data requests from researchers, government agencies, students, and private institutions through its front-line channel, TANGKIS. This service currently relies on walk-in visits, manual logbook recording, and unstructured WhatsApp or email correspondence, causing delayed processing, inconsistent follow-up, difficult status tracking, and the absence of formal notification when requested data is ready. This study aims to design and develop a web-based TANGKIS information system with an automatic email notification feature to digitize and streamline the request workflow. The system was developed using the SDLC Waterfall model, with UML-based design, PHP and Laravel implementation, a MySQL database, and PHPMailer integrated with SMTP, then evaluated through Black Box Testing and a dedicated notification reliability assessment. Black Box Testing of 20 functional features achieved 100% validity, while 30 simulated requests reached a 100% email delivery rate with an average latency of 4.8 seconds, reducing data-readiness awareness time from one to three days to under one minute. These results imply that a low-cost, event-driven email notification architecture can meaningfully strengthen the efficiency, transparency, and responsiveness of statistical public service, supporting the digital transformation of regional government statistical services.
Mengelola Perubahan dan Manajemen Stres dalam Organisasi: Sebuah Kajian Literatur dalam Perspektif Perilaku Dan Budaya Organisasi Nia Aghniyatul Ilmi; Muhammad Naufal Harits; Eka Febrian Nugraha; Lili Karmela Fitriani
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 5 No. 4 (2026): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/42n4sb79

Abstract

Perubahan organisasi merupakan fenomena yang tidak dapat dihindari akibat dinamika lingkungan bisnis yang terus berkembang, mulai dari perkembangan teknologi, pergeseran pasar, hingga tuntutan daya saing. Di sisi lain, proses perubahan kerap memunculkan tekanan psikologis atau stres kerja yang, apabila tidak dikelola dengan tepat, dapat menurunkan kinerja dan kesejahteraan karyawan. Penelitian ini bertujuan mengkaji secara konseptual keterkaitan antara manajemen perubahan dan manajemen stres dalam organisasi melalui pendekatan tinjauan literatur (literature review). Metode yang digunakan adalah deskriptif-kualitatif dengan menelaah berbagai sumber pustaka relevan, meliputi teori perubahan model Kurt Lewin, model delapan langkah John Kotter, serta konsep manajemen stres pada level individu dan organisasi. Hasil kajian menunjukkan bahwa keberhasilan implementasi perubahan sangat dipengaruhi oleh kemampuan pemimpin dalam mengomunikasikan visi secara jelas, melibatkan karyawan dalam proses perubahan, serta menyediakan pelatihan dan dukungan manajerial yang konsisten. Selain itu, stres kerja yang timbul akibat proses perubahan dapat diminimalkan melalui kombinasi strategi individu, seperti olahraga, manajemen waktu, dan istirahat yang cukup, dengan strategi organisasi, seperti penciptaan lingkungan kerja yang sehat, dukungan sosial, program kesejahteraan, dan fleksibilitas kerja. Kajian ini menyimpulkan bahwa organisasi yang mampu mengintegrasikan manajemen perubahan dengan manajemen stres secara simultan akan lebih siap membangun budaya organisasi yang adaptif, resilien, dan berkelanjutan.

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