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Jurnal Ekonomi Dan Bisnis Digital CV.ITTC INDONESIA Jl. Veteran dalam no.24d, Kota Padang, Sumatera Barat 25112
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JEBD
Published by CV ITTC Indonesia
ISSN : -     EISSN : 30256429     DOI : doi.org/10.47233/jebd
Core Subject : Economy, Engineering,
Economics, Econometrics & Finance Engineering
Jurnal Ekonomi dan Bisnis Digital (JEBD) E-ISSN : 3025-6429 is a peer-reviewed journal providing a space for both practitioners and academics for disseminating research results that work in Economic, finance, management, information technology and related fields. JEBD provides an outlet for the increasing flow of interdisciplinary research cutting across business, management, finance, information system, accounting, Entrepreneurship, Business ethics, Sustainability, Knowledge Management, Learning Organization and economics disciplines. It is an essential reading for academics, graduate students, policy makers and business practitioners.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 109 Documents
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Search results for , issue "Vol. 3 No. 1 (2025): Juli - September" : 109 Documents clear
Pengaruh Pengetahuan Peraturan Perpajakan, Kesadaran Wajib Pajak, Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Berkat Veryfi Putra Laia
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze whether there is an influence between knowledge of tax regulations, taxpayer awareness, tax sanctions on individual taxpayer compliance at the Serpong Pratama Tax Service Office. The approach used in this study is a quantitative approach. The population in this study were taxpayers registered at the Serpong Pratama Tax Service Office. The data used is primary data obtained through questionnaires to respondents. The sample in this study used the convenience sampling method with the slovin formula, so 120 samples were obtained. The analysis method used is multiple linear analysis using SPSS version 20. The results of this study indicate that knowledge of tax regulations affects individual taxpayer compliance, taxpayer awareness affects individual taxpayer compliance, tax sanctions affect individual taxpayer compliance.
Studi Perbandingan Akuntansi Kombinasi Bisnis di Indonesia dan Malaysia: Tantangan dan Solusinya Yolanda, Nabila; Izzati, Dina; Zahrani, Vista Alisha; Ramadhani, Suci; Gautama, Bana Ahmad
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to compare business combination accounting practices in Indonesia and Malaysia, as well as identify challenges and solutions for implementation. Using a qualitative descriptive approach based on a literature study for 2021-2025, the accounting standards used, namely PSAK 22, PSAK 38, and PSAK 65 in Indonesia and MFRS 3 and MFRS 10 in Malaysia, were analysed. Although both refer to IFRS, there are significant differences, especially in transactions between entities under common control. Indonesia has flexibility through PSAK 38, while Malaysia has no explicit guidelines. The study results show that business combinations do not always improve financial performance. Challenges faced include regulatory dualism, limited human resources, lack of transparency, and post-merger integration barriers. Proposed solutions include harmonisation of standards with IFRS, HR training, increased transparency, and regulatory reform. In Indonesia, financial literacy, particularly in the Islamic sector, is still low and affects the effectiveness of business combinations. Meanwhile, Malaysia faces constraints in its merger supervision system as it does not yet have a mandatory notification system. Hence, there is a need for regulatory evaluation and cross-agency collaboration to establish an adaptive and sustainable system.
Implementasi Akad Rahn Di Pegadaian Syariah Untuk Meningkatkan Kesadaran Tentang Keuangan Syariah kiya, ruqyah_26; fitriani rahmadani as'ha; Masyhuri
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study examines the implementation of rahn contract in Islamic pawnshops in Indonesia, highlighting the challenge of low public awareness of Islamic financial principles. Despite the rapid growth of Islamic finance, many individuals utilize Islamic pawn services primarily for practical reasons rather than understanding Islamic financial principles. This study uses a qualitative descriptive method, utilizing purposive sampling to gather insights from relevant informants, including managers, staff, and customers of Islamic pawnshops. The study findings reveal that Islamic pawnshops comply with Islamic law by avoiding usury and ensuring transparency in transactions through ujrah fees. However, public understanding is still limited, requiring more comprehensive and interactive education strategies, such as seminars and workshops, to improve financial literacy in the community. This study aims to contribute to strengthening Islamic financial literacy and developing more inclusive Islamic financial services. Keywords: Islamic finance, rahn contract, financial literacy, pawnshops, Indonesia.
Pengaruh Kepercayaan, Persepsi Manfaat, Dan Persepsi Kemudahan Penggunaan Terhadap Minat Beli Kembali Produk Market Place Olx Pada Mahasiswa Universitas Negeri Padang Deri Afrizal; Okki Trinanda
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aimed to determine the effect that trust, perceived benefits, and perceived ease of use have on the interest of students at Padang State University in repurchasing products from the OLX market place. The research in question is of the causal variety. Padang State University students constituted the population for the purpose of this study. The William Cochran formula served as the basis for determining the appropriate number of samples for the investigation. Through the use of the method of purposive sampling, a total of one hundred individuals were chosen. Primary data were used for this study, and they were collected by giving out questionnaires to students at Padang State University. The questions on the questionnaires were based on certain criteria that had been established beforehand. Multiple regression analysis carried out in SPSS 20 is the chosen approach to data interpretation. The findings indicate that (1) trust has a significant effect on repurchase interest in the OLX market place; (2) the perception of benefits has a significant effect on repurchase interest in the OLX market place; (3) the perceived ease of use has a significant effect on repurchase interest in the OLX market place; and (4) trust, perceived benefits, and perceived ease of use all have a significant effect on repurchase interest in products sold on the OLX market place.
Pengaruh Kompensasi, Etos Kerja Dan Pengembangan Karir Terhadap Organizational Citizenship Behavior Pada Kantor Desa Petang Kabupaten Badung I Dewa Gede Angga Putra; Ni Putu Ayu Sintya Saraswati; Sapta Rini Widyawati
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Perilaku karyawan yang bersedia melakukan pekerjaan diluar tugas yang diwajibkan kepadanya merupakan salah satu bentuk perilaku organizational citizenship behavior (OCB). OCB merupakan perilaku kerja ekstra yang tidak menjadi bagian dari kewajiban kerja formal seorang karyawan, namun dapat bermanfaat untuk kelangsungan usaha perusahaan. Kantor Desa Petang Kabupaten Badung mengalami penurunan organizational citizenship behavior yang dapat dilihat dari adanya penurunan pelayanan publik yang diberikan, adanya pemberian gaji yang tidak tepat waktu, pegawai tidak tekun dalam bekerja dan kurangnya pengembangan karir karena masih perlunya peningkatan pendidikan formal bagi pegawai. Serta adanya perbedaan dari hasil penelitian sebelumnya atau ketidakkonsistenan hasil penelitian terdahulu. Penelitian ini bertujuan untuk menganalisis pengaruh kompensasi, etos kerja dan pengembangan karir terhadap organizational citizenship behavior. Teknik penentuan sampel dalam penelitian ini adalah teknik sampling jenuh dengan jumlah sampel sebanyak 97 pegawai pegawai Kantor Desa Petang Kabupaten Badung. Metode pengumpulan data dengan observasi, wawancara dan kuesioner. Teknik analisis data yang digunakan dengan analisis regresi linear berganda. Hasil analisis menunjukkan kompensasi, etos kerja dan pengembangan karir berpengaruh positif terhadap organizational citizenship behavior pada Kantor Desa Petang Kabupaten Badung. Kata kunci : Kompensasi, etos kerja, pengembangan karir, organizational citizenship behavior
Pengaruh Kepribadian, Work Life Balance Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada Kantor Camat Petang Badung I Gusti Ngurah Bagus Angga Widyanatha; Sapta Rini Widyawati; Ni Putu Ayu Sintya Saraswati
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

kinerja adalah hasil kerja secara kualitas dan kuantitas yang dicapai oleh seorang karyawan dalam melaksanakan tugasnya sesuai dengan tanggung jawab yang diberikan kepadanya. Kantor Camat Petang Badung mengalami penurunan kinerja karyawan yang dapat dilihat dari adanya keluhan dari masyarakat tekait dengan pelayanan yang diberikan oleh karyawan. Hal ini disebabkan karena terdapat beberapa karyawan yang belum mampu beradaptasi atau menyesuaikan diri dengan pekerjaan yang dimiliki, karen belum memahami tupoksi kerja dengan baik. Masih rendahnya kemampuan karyawan dalam menyeimbangkan beban kerja dengan kehidupan pribadinya. Masih rendahnya disiplin kerja karyawan. Serta adanya perbedaan dari hasil penelitian sebelumnya atau ketidakkonsistenan hasil penelitian terdahulu. Penelitian ini bertujuan untuk menganalisis pengaruh kepribadian, work life balance dan disiplin kerja terhadap kinerja karyawan pada Kantor Camat Petang Badung. Teknik penentuan sampel dalam penelitian ini adalah teknik sampling jenuh dengan jumlah sampel sebanyak 35 orang pegawai Kantor Camat Petang Badung. Metode pengumpulan data dengan observasi, wawancara dan kuesioner. Teknik analisis data yang digunakan dengan analisis regresi linear berganda. Hasil analisis menunjukkan kepribadian, work life balance dan disiplin kerja berpengaruh terhadap kinerja karyawan pada Kantor Camat Petang Badung.  Kata kunci: Kepribadian, Work Life Balance, Disiplin Kerja, Kinerja Karyawan
Strategi Pemasaran Merica Dalam Meningkatkan Pendapatan Masyarakat Desa Larui Kecamatan Porehu Kabupaten Kolaka Utara Ananda Fajarwati; Wa Ode Rayyani
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to describe and analyze the pepper marketing strategy implemented by the people of Larui Village, Porehu District, North Kolaka Regency in an effort to increase their income. Pepper is a leading commodity in the area and is the main source of income for the community. The results of the study showed that the marketing strategies carried out by the community varied, ranging from direct sales to the market, selling to middlemen, to through cooperatives or consignment systems. Supporting factors for marketing strategies include the cohesiveness of farmer groups and the availability of road access, while obstacles include lack of marketing knowledge, unstable prices, and limited market networks. A more active and organized marketing strategy has been shown to provide better income for farmers compared to traditional strategies that are passive and dependent on intermediaries.
Analisa Peluang dan Ancaman/Tantangan Perdagangan Produk Perkebunan (Studi Kasus Pada Perdagangan Indonesia dan Jepang) Novia Citra; Daspar
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study examines the opportunities and challenges in the trader of plantation products between Indonesia dan Japan within the context of international trade. The analysis focuses on identifying comparative advantages and trade barriers in the export of commodities such as palm oil, rubber, and coffee. Secondary data from 2021 to 2023 indicate that Indonesia holds significant potential in the production and export of plantation products, while Japan represents a promising market with strong demand for eco-friendly and high-quality goods. However, challenges such as strict quality standards, tariff and non-tariff barriers, and global price volatility pose significant threats. By adopting strategies such as products diversification, quality enhancement, and proactive diplomacy, Indonesia has the potential in the Japanese market
Analisis Swot Pada Usaha Mikro, Kecil Dan Menengah (UMKM) (studi kasus pada salad buah GEN Z) Helvi Viola Sari; Daspar, Daspar
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the development strategy of Gen Z Fruit Salad business in Bekasi through the SWOT approach. This MSME is present as a solution to the low consumption of fruit by the Indonesian people by offering healthy, practical products that are in line with current lifestyle trends. The research method used is quantitative descriptive with non-participant observation techniques. The results of the analysis show that Gen Z Fruit Salad has strengths in the form of product innovation, use of local raw materials, and attractive branding. However, internal weaknesses such as limited production and distribution are still the main obstacles. Opportunities from increasing awareness of healthy lifestyles and government support for MSMEs provide good prospects, even though they must face threats such as fluctuations in fruit prices and tight market competition. Based on the SWOT quadrant diagram, this business is in Quadrant III, which indicates the need for a survival strategy. Strategic recommendations include increasing production capacity, expanding distribution, utilizing digital media, and product innovation to reach a wider market. The results of this study are expected to be a reference in the development of similar MSMEs in the healthy culinary sector.
Analisis Kelayakan Bisnis Pada UMKM Konveksi Baju Melalui Pendekatan Aspek Finansial Rizki Sahala Putra; Helvi Viola Sari; Indah Wulansari; Pupung Purnamasari
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Factory Fit merupakan salah satu usaha di bidang konveksi baju yang sedang berkembang. Studi kelayakan bisnis menjadi langkah penting untuk memberikan gambaran apakah usaha ini layak dijalankan dan berpotensi memberikan keuntungan di masa depan. Pemilik usaha sebelumnya belum melakukan pencatatan khusus mengenai keuangan serta belum sepenuhnya memahami faktor-faktor yang memengaruhi pemasaran. Oleh karena itu, pendekatan aspek finansial digunakan untuk mengevaluasi kelayakan bisnis ini. Pendekatan yang digunakan meliputi metode Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), Break Even Point (BEP), Net B/C Ratio, dan Return on Investment (ROI). Hasil evaluasi menunjukkan bahwa bisnis ini layak dijalankan. Selama 3 tahun, nilai NPV yang dihasilkan adalah Rp 269.799.645, IRR mencapai 44,45%, PP tercapai dalam 12,48 bulan, Net B/C Ratio sebesar 1,01, dan ROI sebesar 96,3%. BEP dapat dicapai pada volume produksi sebesar 42 unit per bulan dengan total penerimaan setara biaya produksi sebesar Rp 179.250.000 per bulan. Harga jual BEP ditetapkan sebesar Rp 75.000 per unit baju atau kaos. Hasil evaluasi menunjukkan bahwa investasi awal sebesar Rp 200.000.000, yang sepenuhnya berasal dari modal pribadi, telah digunakan secara efisien. Produksi dan distribusi produk dilakukan secara langsung melalui toko online dan offline yang berbasis di Cikarang, dengan strategi yang disesuaikan berdasarkan permintaan pasar dan ketersediaan bahan baku. Dari hasil ini, dapat disimpulkan bahwa bisnis konveksi ini layak dijalankan dari aspek finansial. Rekomendasi diberikan agar pemilik usaha melakukan evaluasi dan pencatatan keuangan secara berkala untuk menjaga keberlanjutan usaha, serta terus memperbaiki strategi pemasaran dan operasional guna meningkatkan daya saing di pasar yang kompetitif.

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