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Muhamad Sidik
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Penerbit: CV. Alim’s Publishing Jakarta Alamat: Jl. Waru no. 15 Rawamangun Jakarta Timur,
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INDONESIA
Jurnal Ekonomi Bisnis dan Manajemen
Published by CV. Alim's Publishing
ISSN : 29853249     EISSN : 29853117     DOI : 10.59024
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Focus dan Scope pada bidang Multidisiplin Ilmu, pendidikan, Hukum, Ekonomi, Humaniora, Pertanian, Komunikasi, Kesehatan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 275 Documents
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Implementasi PMK Nomor 186/PMK.03/2022 dalam Penghitungan Kembali Pajak Masukan pada PT. X Pasuruan Tahun 2025 Dewi Nofita Sari; Khojanah Hasan; Dwi Anggarani; Indah Dewi Nurhayati
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.2209

Abstract

A Taxable Enterprice (Pengusaha Kena Pajak/PKP) that carries out supplies subject to Value Added Tax (VAT) as well as supplies granted VAT exemption facilities faces challenges in detemining the amount of input VAT that can be credited in accordance with tax regulations. This condition requires a recalculation of input VAT as stipulated in Minister of Finance Regulation Number 186/PMK.03/2022, so that tax crediting is carried out accurately and in line with the characteristics of the company’s transactions. This study aims to examine how the recalculation of previously credited input VAT is carried out in accordance with PMK Number 186/PMK.03/2022, and how this affects the company’s profit and loss for 2025. The study employs a qualitative approach with a case study design, involving three informants directly involved in the company’s tax management. Data were abtained throught observation, interview, and documnetation. The results show that PT. X prefers to separate input VAT directly based on this actual use, rather than applying the propotional crediting guidline and the separation of shared costs, as this method is considered more suitable to the company’s operational conditions. Input VAT that cannot be credited is chaged as an expense, thereby reducing the reported profit. These findings underscore the need for a more structured tax invoice classification system, so that input VAT crediting can be carried out more accurately.
Equalisasi PPN atas Penjualan Ekspor dan Implikasinya terhadap Laba Sebelum Pajak PT X Tahun 2025 Nuer Aisa; Dwi Anggarani; Khojanah Hasan; Zaenuddin Zaenuddin
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.2229

Abstract

This study analyzes the impact of differences in the recognition of export sales transactions on the determination of net profit before tax at PT X. Descriptive qualitative method is used to examine in depth the difference in export sales value between accounting standards and tax regulations. Data collection was carried out through observation techniques, interviews as well as documentation of financial statements and export sales documents. The analysis focuses on the implications of the difference between the Bill of Lading reference document and the PEB and the use of the foreign exchange conversion rate between the Central Exchange Rate of Bank Indonesia and the Minister of Finance Rate. The results of the study show that there is a nominal difference in export sales between the profit and loss statement and the VAT return. The use of accounting data results in a greater net profit value compared to the tax reference. This study concludes that proper and periodic reconciliation of export sales is very important to minimize the risk of fiscal differences and ensure the accuracy of the company's financial statements.
Digital Marketing Strategies for Agricultural Products in Enhancing Farmer Competitiveness: A Literature Review Mikhael Jibrael Balo; Sanny Feria Juliana; Feliks Arfid Guampe
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.2230

Abstract

Digital marketing has become a strategic instrument for strengthening the competitiveness of farmers, yet empirical evidence remains fragmented across contexts, commodities, and methods. This study aims to synthesize the literature on digital marketing strategies for agricultural products and their contribution to farmers’ competitiveness. A systematic literature review was conducted following the PRISMA 2020 protocol. Searches in Google Scholar, GARUDA/SINTA, Scopus, and DOAJ identified 749 records published in 2017–2025; after duplicate removal, screening, and full-text eligibility assessment, 25 articles were included. Thematic analysis produced five themes: (1) digital marketing strategies and the competitiveness of agricultural products; (2) e-commerce and agricultural marketplaces; (3) social media as a marketing channel; (4) digital literacy and farmer capability; and (5) the impact of digitalization on market access, income, and value chains. The review shows that digital marketing enhances competitiveness through four mechanisms: transaction-cost efficiency, market expansion, product value-added and branding, and improved bargaining position through price information. However, these benefits are conditional on digital literacy, infrastructure, and institutional support. The findings imply that interventions should integrate capacity-building, mentoring, and enabling policies rather than focusing solely on technology adoption.  
Strategi Pemerintah Daerah untuk Meningkatan Produksi Jagung di Nagari Pinagar Aur Kuning Taufik Maulana; Ali Rahman
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.2241

Abstract

This study aims to identify the local government’s strategies for increasing corn production in Nagari Pinagar Aur Kuning, Pasaman Subdistrict, West Pasaman Regency. The background of this study is based on the fact that corn yields remain low despite the availability of extensive land, as well as farmers’ limited understanding of seed selection and proper fertilization techniques. The research design employed was a descriptive study using a qualitative approach. The data consisted of primary data obtained through interviews and direct observations with corn farmers and village government officials, as well as secondary data derived from literature, documents, and previous studies. Data analysis was conducted through the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the local government’s strategy to increase corn production involves providing high-yielding seeds, subsidized fertilizers, agricultural tools and machinery, agricultural infrastructure development, and extension services to farmers. However, the implementation of these strategies has not been fully optimal due to various constraints, such as farmers’ low level of knowledge, limited mastery of technology, pest and disease infestations, and unpredictable weather conditions. From an Islamic economic perspective, corn production has reflected values such as hard work and the optimal use of resources. However, aspects of sustainability and the common good still need to be improved. Therefore, stronger synergy between the government and farmers is needed through enhanced training.
Strategi Komunikasi Kepemimpinan Ketua KPSDM dalam Membangun Motivasi Kerja untuk Meningkatkan Kinerja Karyawan di Hotel S Jakarta Naila Refalina Alaya Anastasya; Clarisa Dwinanda Febriani
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.2243

Abstract

Leadership communication strategies are essential for fostering employee motivation and improving organizational performance. This study aims to analyze the leadership communication strategy implemented by the Head of KPSDM in enhancing employee motivation and performance at Hotel S Jakarta. A qualitative approach with a case study design was employed. Data were collected through semi-structured interviews and documentation, with the Head of KPSDM serving as the key informant. Data validity was ensured through source triangulation, while analysis involved data reduction, data display, and conclusion drawing. The findings reveal that the Head of KPSDM applies communication strategies through regular meetings, direct and online communication, continuous monitoring, and performance evaluation. Communication functions not only to deliver information but also to strengthen coordination, supervision, and work control. Furthermore, employee motivation is enhanced through guidance, constructive feedback, problem-solving support, and appreciation for successfully completed tasks. Continuous evaluation and reward systems also contribute to improving employee discipline, teamwork, and the achievement of organizational targets. The study concludes that effective leadership communication significantly strengthens work motivation and supports improved employee performance, highlighting its strategic role in achieving organizational objectives and maintaining sustainable organizational effectiveness.
Dampak Literasi Keuangan dan Gaya Hidup terhadap Perilaku Impulsive Buying Mahasiswa Gen Z: Studi Kasus Pengguna E-Wallet Dana di Politeknik Negeri Bali I Wayan Gangga Sulaksana; Ni Made Kariati; Gede Sedana Wibawa Yasa
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.2245

Abstract

The development of e-wallets like DANA has brought convenience to digital transactions, which indirectly has the potential to trigger unplanned purchasing behavior among the younger generation. This research focuses on examining how financial literacy and lifestyle influence impulsive buying behavior among Generation Z students using the DANA application at Politeknik Negeri Bali. By applying a quantitative approach, data collection was conducted on 110 active student respondents, with the sample size drawn using the Slovin formula. All primary data obtained were then processed and analyzed using the Multiple Linear Regression method with the assistance of IBM SPSS software. The hypothesis testing results revealed three main findings. First, financial literacy has been proven to have a negative and significant impact on impulsive buying, meaning that the higher the level of financial understanding, the lower the tendency for spontaneous shopping. Second, the lifestyle variable shows a positive and significant influence, indicating that the drive of trends and lifestyle is directly proportional to the increase in the intensity of impulsive purchases. Third, together (simultaneously), financial literacy and lifestyle have a strong and significant impact on impulsive buying behavior. These findings conclude that financial literacy acts as a rational counterbalance that dampens consumer desires, while lifestyle dynamics serve as the main catalyst for impulsive transactions on digital wallet platforms.
Pengaruh Kepemimpinan Etis dan Etos Kerja terhadap Kinerja Guru pada SMK Negeri 1 Baso Marsela Marsela; Imran Imran; Sabri Sabri
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.2249

Abstract

This study aims to analyze the Influence of Ethical Leadership and Work Ethic on Teacher Performance at SMK Negeri 1 Baso. The population in this study was all teachers at SMK Negeri 1 Baso, numbering 53 people, and at the same time became the sample in this study by using a census or saturated sample method with a sample size equal to the population, which is 53 sample respondents. Data were collected through the distribution of questionnaires with a Likert scale model then tested for the validity and reliability of the questionnaire. The data analysis technique used is the Multiple Linear Regression method. The results of this study are a). Ethical Leadership (X1) has a positive and significant effect on Teacher Performance at SMK Negeri 1 Baso partially. b). Work ethic (X2) has a positive and significant effect on Teacher Performance at SMK Negeri 1 Baso partially. Ethical Leadership and Work Ethic together (simultaneously) have a positive and significant effect on Teacher Performance at SMK Negeri 1 Baso can be seen from the results of the f test. The results of the determinant coefficient test show that the ethical leadership and work ethic variables make a large contribution to Teacher Performance at SMK Negeri 1 Baso.
Membangun Kinerja Pegawai yang Optimal melalui Penguatan Motivasi Kerja dan Pengelolaan Beban Kerja pada Dinas Sosial dan PMD Kabupaten Wonosobo Grafit Pratama; Rinawati Zailani
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.2266

Abstract

This study aims to examine the influence of work motivation and workload on employee performance at the Social Affairs and Community and Village Empowerment Agency (Dinsos PMD) of Wonosobo Regency. The study employs a qualitative approach, utilizing data collection techniques such as in-depth interviews, direct observation, and document analysis. The findings indicate that work motivation—particularly intrinsic motivation, such as a sense of responsibility and the desire to contribute to the community—positively impacts employee performance. Conversely, a lack of extrinsic motivation, such as recognition and incentive systems, acts as a barrier that diminishes work morale. Meanwhile, high and uneven workloads lead to physical fatigue and work-related stress, ultimately affecting employee productivity and performance quality. Nevertheless, highly motivated employees are still able to maintain their performance despite facing heavy workloads. The study concludes that optimal employee performance can be achieved by strengthening work motivation and balancing workloads. Therefore, organizational management capable of balancing appropriate motivation with proportional workload distribution is essential to achieving optimal employee performance.
Analisis Kendala dalam Pemungutan Pajak Alat Berat pada Bapenda Provinsi Jawa Barat UPTD Pusat Pengelolaan Pendapatan Daerah Wilayah Kabupaten Karawang Imas Komalasari; Angga Sanita Putra; Nesti Hapsari; Kholida Atiyatul Maula; Achmad Nawawi
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.2357

Abstract

Heavy Equipment Tax is one of the provincial taxes implemented based on Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. As a relatively new type of regional tax, its implementation still encounters various constraints that may affect the optimization of regional tax revenue. This study aims to identify the constraints in Heavy Equipment Tax collection, the factors causing such constraints, the efforts undertaken to overcome them, and the effectiveness of these efforts at BAPENDA of West Java Province, UPTD PPPD Karawang Regency Area. The study employed a descriptive method with a qualitative approach through observation, interviews, and documentation. The results of the study indicate that the main constraints in Heavy Equipment Tax collection include companies that have not reported the use of heavy equipment, the use of leased heavy equipment, and ownership of heavy equipment located outside the Karawang Regency area and the Province of West Java. The primary factor causing these constraints is that Heavy Equipment Tax is a relatively new type of tax, requiring further adjustments in its implementation. Efforts undertaken to address these constraints include field data collection, taxpayer outreach, and coordination with related agencies. These efforts have been relatively effective, as evidenced by the increase in the number of registered taxpayers and the realization of Heavy Equipment Tax revenue exceeding the established targets.
Pengaruh Time Management dan Penggunaan Aplikasi Digital terhadap Efektivitas Belajar Mandiri Mahasiswa STIE Widya Praja Tanah Grogot Muhammad Akbar; Hadijah Hadijah
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.2414

Abstract

This study aims to analyze the influence of time management and digital application use on the effectiveness of independent learning among students of STIE Widya Praja Tanah Grogot. The population consisted of all active students, and the sample comprised 146 students who use digital learning applications, selected through purposive sampling. A quantitative method with a survey approach using structured questionnaires was employed. Data were analyzed using multiple linear regression with SPSS version 26. The results indicate that time management has a positive and significant effect on the effectiveness of independent learning (β = 0.385; p < 0.05), digital application use has a positive and significant effect on the effectiveness of independent learning (β = 0.421; p < 0.05), and simultaneously both variables significantly influence the effectiveness of independent learning with a coefficient of determination (R²) of 0.583. These findings imply that strengthening students' time management skills alongside the optimal use of digital learning applications can improve the effectiveness of independent learning.

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