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Journal of Entrepreneurship and Financial Technology
Published by Scientia Integritas Utama
ISSN : -     EISSN : 29884012     DOI : https://doi.org/10.56282/jeft.v1i2
Core Subject : Economy, Science, Education, Social, Engineering,
Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Mathematics Social Sciences
Journal of Entrepreneurship and Financial Technology present new opportunities for all sectors of the economy. Today, economy is undergoing fundamental changes as a result of the rapid development of information technology and its use is also very fast. Especially the dynamics of the development of informatics and its products and business development opportunities based on the use of Internet technology have enabled the growth of the role and importance of using information technology in business processes in terms of the new economy or digital economy. The world economy has changed due to the great development and application of this technology. Enterprises are forced to survive in a modern economy where the global market is characterized by competition, diversity of products and services and short cycle life of the product. In terms of the digital economy, information technology creates opportunities for specialization and cooperation between companies from different regions by reducing transaction costs, creating ease of access to foreign markets and facilitating the development of new models of electronic business. The purpose of this paper is to present the importance of information technology in economy, computerization trends and the opportunities offered by this technology where consumers have quick and easy access on the global market, as well as in information about goods and services. In the condition of digital economy the usage of information technology provide businesess with new opportunities to access global markets and also develop business activities on-line. The full realization of these potentials is essential for new enterprises and companies which can compete and create competitive advantage globaly.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 18 Documents
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DIGITALISASI DALAM MEMBERANTAS KORUPSI DISEKTOR PENDIDIKAN DI INDONESIA Muh Bukhari
Journal of Entrepreneurship and Financial Technology Vol. 1 No. 1 (2022): Journal of Entrepreneurship and Financial Technology
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jeft.v1i1.326

Abstract

Prioritas pemerintah dalam meningkatkan mutu pendidikan telah diimplementasikan dalam anggaran pendidikan yang cukup memadai. Namun, dalam perjalanan waktunya terdapat penyalahgunaan anggaran pendidikan tersebut. Disimpulkan bahwa digitalisasi dapat menjadi salah satu alat untuk mencegah korupsi di bidang pendidikan, sehubungan dengan eksistensinya akan membuat akses yang jauh lebih lebih mudah, auditable, kreatif, menghemat ruang penyimpanan, dan memastikan dokumentasi bukti yang asli tidak rusak di masa depan. Disarankan terdapat peraturan yang mengatur digitalisasikan semua bukti dan dokumen terkait realisasi anggaran pendidikan.
Challenges on Inclusive Tax Education in Indonesia: An Introduction Leo B. Barus; Yudha Pramana
Journal of Entrepreneurship and Financial Technology Vol. 1 No. 1 (2022): Journal of Entrepreneurship and Financial Technology
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jeft.v1i1.350

Abstract

The existence of Article 51 paragraph (2) letter c, paragraph (3), and paragraph (4) of Government Regulation Number 50 of 2022 indicates that the Directorate General of Taxes (DGT) (as the tax authority in charge of central taxes) and the Regional Government (as the regional/local tax authorities) must carry out an inclusive tax education program throughout the territory of the Republic of Indonesia. However, tax inclusion activities are not something that is easy. It is concluded that tackling the challenges of inclusive tax education in Indonesia can only be carried out if the vision is to serve all age ranges and levels of taxpayers in order to provide fair and participatory learning. Several solutions are teaching and learning processes, involving interactive media (such as games and videos), and involving technology (such as webinars, zoom, free or unpaid applications, and websites).
SAFE HARBOUR DALAM OPEN, DISTANCE, AND DIGITAL EDUCATION (ODDE) DI INDONESIA Mochamad Nuruz Zaman
Journal of Entrepreneurship and Financial Technology Vol. 1 No. 1 (2022): Journal of Entrepreneurship and Financial Technology
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jeft.v1i1.351

Abstract

Peran open, distance, and digital education (ODDE) yang selama ini diabaikan menjadi sangat penting, yakni sebagai penyelamat pendidikan selama pandemi COVID-19 dan justru semakin kuat di era pasca-COVID. Namun, penting menjawab permasalahan yang mempertanyakan bagaimana perlindungan hukum terhadap penyelenggara ODDE di Indonesia, mengingat prose belajar dan menjara secara online, misalkan melalui zoom atau microsoft teams, berpotensi melanggar UU ITE atau menampilkan konten illegal atau melakukan pelanggaran hak cipta. Disimpulkan bahwa perlindungan hukum terhadap penyelenggara ODDE di Indonesia perlu diatur dalam tatanan undang-undang sektoral atau lex specialist-nya, mengingat meskipun UU Guru dan Dosen dan Permendikbud Nomor 10 Tahun 2017 telah memberikan perlindungan terhadap guru dalam pelaksanaan tugas, namun dalam menjawab kasus terkait akan memerlukan argumentasi hukum yang sulit, lebih mendalam dan panjang.
INKLUSI KEUANGAN BAGI NELAYAN INDONESIA DI ERA DIGITAL Rois Syarif Qoidhul Haq
Journal of Entrepreneurship and Financial Technology Vol. 1 No. 1 (2022): Journal of Entrepreneurship and Financial Technology
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jeft.v1i1.353

Abstract

Data tahun 2019 menunjukkan bahwa kurang dari 14,58 juta jiwa nelayan di Indonesia belum berdaya secara ekonomi maupun politik, dan berada di bawah garis kemiskinan. Disimpulkan bahwa inklusi keuangan dengan mensinergikan dan mengkolaborasikan teknologi, seperti E-Log Book, Local Heroes dan Aruna Hub, harus dilakukan untuk meningkatkan kesejahteraan para nelayan di Indonesia. Kesuksesan inklusi keuangan dengan sinergi dan kolaborasi teknologi tersebut sangat tergantung pada peran aktif para pemangku kepentingan, yang terdiri dari Pemerintah, nelayan, offtaker, lembaga keuangan, industry terkait hasil tangkap nelayan.
MANAGING THE RISK OF THE CORPORATE TAXPAYERS CRIMES THROUGH DEFERRED PROSECUTION AGREEMENT IN INDONESIA Adi Hardiyanto Wicaksono
Journal of Entrepreneurship and Financial Technology Vol. 1 No. 2 (2022): Journal of Entrepreneurship and Financial Technology
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jeft.v1i2.388

Abstract

Penerimaan pajak dari korporasi sangat signifikan bagi negara, namun penyalahgunaan korporasi masih terjadi. Hal ini didasarkan pada kekosongan hukum dalam hal penundaan atau penghentian penuntutan terhadap Wajib Pajak Badan yang melakukan tindak pidana di bidang perpajakan. Padahal, terdapat banyak permasalahan dan berulang dalam criminal justice system di Indonesia dalam hal kewenangan jaksa terhadap efek domino atas tindak pidana yang dilakukan oleh Wajib Pajak Badan yang selayaknya mempertimbangkan penguatan Deferred Prosecution Agreement (DPA) dalam perkara yang berkaitan dengan keuangan negara. Berdasarkan metode yuridis normatif dengan pendekatan-pendekatan berupa inventarisasi hukum positip, asas-asas hukum, serta sistematika hukum dan taraf sinkronisasi hukum, dihasilkan dua kesimpulan. Pertama, kewenangan dan/atau diskresi DPA terhadap Wajib Pajak Badan belum diatur secara khsusus dan masih dalam rangka penghentian penyidikan tindak pidana di bidang perpajakan. Kedua, Kejaksaan Agung perlu menerbitkan peraturan perundang-undangan terkait DPA terhadap korporasi di Indonesia, termasuk Wajib Pajak Badan. Disarankan agar aturan DPA, termasuk tata cara, persyaratan formal dan persyaratan materiilnya, terdapat dalam tatanan Peraturan Pemerintah.
Mapping knowledge risks and implementing knowledge risk management The case study of Indonesia’s Financial and Development Supervisory Board Isabella Ishak; H Djabir Hamzah; Hj Nurdjanah Hamid
Journal of Entrepreneurship and Financial Technology Vol. 2 No. 1 (2023): Journal of Entrepreneurship and Financial Technology
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jeft.v2i1.404

Abstract

This study aims to describe the framework for implementing knowledge risk management by identifying knowledge risks based on their categories, RM-based KM practice designs and the techniques needed to be able to integrate them. This research uses a case study method with a qualitative approach in one of the government agencies in Indonesia, namely the Financial and Development Supervisory Board (BPKP). After applying KRM implementation techniques in the organization, it is known from the data analysis results that knowledge risk at the organizational level consists of three main categories, further subdivided into several knowledge risks. These three categories are included in the RM-based KM design (also known as knowledge risk management). This research still has limitations because it uses data sources from the 2008 organizational reports. However, this research is expected to be a reference and basis for designing a more effective KRM framework and implementation, adapted to the knowledge risks of public organizations.
ANALYSIS OF THE INFLUENCE OF KAIZEN CULTURE AND WORK ETHOS ON THE PERFORMANCE OF EMPLOYEES IN DISCIPLINE MEDIATION AT THE REGIONAL OFFICE OF THE MINISTRY OF RELIGION IN SOUTH SULAWESI PRO Rahmania; Mahlia Muis; Haeriah
Journal of Entrepreneurship and Financial Technology Vol. 2 No. 1 (2023): Journal of Entrepreneurship and Financial Technology
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jeft.v2i1.405

Abstract

This study plans to research the impact of kaizen culture and hard working attitude on representative execution through disciplinary variables in the workplace. The kaizen culture is a methodology that empowers constant improvement inside the association, while the hard working attitude mirrors the qualities, mentalities and responsibility of representatives towards their work. Discipline is the capacity of workers to reliably keep hierarchical guidelines and methodology. This study utilizes a quantitative methodology with an overview strategy, where information is gathered from representatives at different levels and offices inside the association. The examination instrument was a poll that deliberate the degree of kaizen culture, hard working attitude, discipline, and worker execution. The consequences of the information examination showed that there was a positive connection between's kaizen culture and hard working attitude and worker execution. The more grounded the kaizen culture and hard working attitude in the association, the higher the degree of worker execution. Moreover, it was found that discipline goes about as an interceding variable in the connection between kaizen culture and hard working attitude and representative execution. That is, the kaizen culture influences worker execution through the discipline shown by representatives in completing their obligations and obligations.
EVALUATION OF CATTLE SHARING SYSTEM IN THE DEVELOPMENT OF CATTLE FARMING FOR THE FARMER GROUPS UNDER NATURAL BOWL FARMING GROUP IN MOJOKERTO REGENCY EAST JAVA Agus Suwantoro
Journal of Entrepreneurship and Financial Technology Vol. 2 No. 1 (2023): Journal of Entrepreneurship and Financial Technology
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jeft.v2i1.406

Abstract

The objective of the research cattle sharing program is implemented by the Lembu Alam Farmer Group, an independent community-based institution in Mojokerto, East Java, in terms of farmer income, labor employment and cattle population increase. A survey was conducted using all the55farmers participating in the program from April to June, 2023. Net present value (NPV), benefit cost ratio (BCR) and internal rate of return (IRR) were determined from the conditions of before and after participating in the program. NPV was found to increase for 64.40% from IDR 18,251,432 (before) to IDR 28,338,774 (after). BCR and IRR were 21.35 and 50% respectively. Average income was found to be IDR 5,212,500/year. Cattle natural population increase was found to be 27.05%/year. This program increased the labor employment as much as 12.27%. Regression analysis showed that the factors affected the ability of farmers to give back the share were cattle mortality (P<0.01), farmer experience (P<0.05) and calving interval (P<0.01). It is concluded that this cattle sharing program is a success program in increasing cattle population,
Analysis of Tax Avoidance and Tax Evasion Forms (Study on Taxpayers in the Trade Sector in Makassar City) Susilo Haryanto
Journal of Entrepreneurship and Financial Technology Vol. 2 No. 1 (2023): Journal of Entrepreneurship and Financial Technology
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jeft.v2i1.407

Abstract

In the trade sector, tax avoidance is developing into a complex and significant problem. The purpose of this study is to investigate the tax avoidance methods used by taxpayers working in the trade sector. This study analyzes various strategies and practices used by businesses to lower tax liabilities, including the use of tax avoidance and tax evasion methods. Data was collected through in-depth interviews with taxpayers from several trade subsectors, as well as document reviews and tax compliance data. Qualitative research methods were used to understand the reasons behind tax avoidance behavior and its impact on the state budget.The study shows that many taxpayers in the trade sector use tax avoidance methods to reduce fiscal burden. One way to avoid taxes is to use legal loopholes and tax incentives provided by the government to optimize business structures and reduce legitimate tax liabilities. Conversely, some businesses deliberately ignore tax obligations illegally. Tax avoidance in the trade sector has several consequences, such as a decrease in government revenue, which can hinder development and public services. In addition, this study shows how important awareness of corporate social responsibility and ethics is in the tax context. Efforts to improve and reform tax policies in the trade sector should consider the difficulties and opportunities to increase tax compliance and minimize tax evasion that is detrimental to society as a whole. So, to solve the problem of tax evasion in the trade sector, there needs to be a holistic approach that involves active participation from all parties involved, including the government, taxpayers, and society. Appropriate measures will bring sustainable economic and social progress through a fairer, more transparent and equitable tax system.
The Influence of Financial Management and Financial Inclusion through HR Competence on MSME Performance Muhammad Fadhlan Muflih
Journal of Entrepreneurship and Financial Technology Vol. 2 No. 1 (2023): Journal of Entrepreneurship and Financial Technology
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/jeft.v2i1.408

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in the economy because of their contribution to economic growth and job creation. However, MSMEs often face challenges in managing finances and accessing formal financial services, which can affect their business performance. This study aims to identify the influence of financial management and financial inclusion through the competence of Human Resources (HR) on the performance of MSMEs in Makassar City . The research method used is a survey by collecting data from 100 respondents of MSME owners or managers in Makassar city . The variables studied included financial management, financial inclusion, HR competence, and MSME performance. Data were analyzed using Path Analysis. The results of the study show that financial management and financial inclusion have a significant effect on performance MSMEs. MSMEs that have good financial management and wider access to formal financial services tend to have better business performance. In addition, HR competencies also have a positive influence on MSME performance. Competent human resources are able to manage finances efficiently, make smart decisions, and innovate in increasing business competitiveness.

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