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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 701 Documents
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Peran Media Sosial dalam Meningkatkan Penjualan Jersey Custom Olahraga Agnes Ias Septiana Manik; Britnay Hany Sitompul; Andreas Syabudiman Damanik; Nur Kholilah Harahap; Kevin Reynaldi Simanungkalit; Petrus Edwin Sinaga; Jonatan Purba
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the role of social media in boosting sales of custom sports jerseys. Advances in information and communication technology have encouraged businesses to utilize social media as an effective, efficient, and wide-reaching marketing tool. This study employs a quantitative approach using a survey method targeting consumers who have previously purchased custom jerseys via social media. Data collection was conducted through the distribution of questionnaires, while data analysis utilized descriptive and inferential statistics. The results indicate that social media has a significant influence on increasing sales of custom sports jerseys, particularly through visual promotion, consumer interaction, ease of access to information, and customer trust. Social media platforms such as Instagram, Facebook, and TikTok have proven capable of increasing consumer purchasing interest through engaging content and appropriate marketing strategies. Thus, the optimal utilization of social media can serve as an effective strategy for businesses to boost sales of custom sports jerseys.
Analisis Hukum Ketenagakerjaan: Perlindungan Hak-Hak Pekerja Di Indonesia Aldri, Muhammad; Ramadan, Rizki Sahru; Putri, Yolanda Junia; ., Holijah
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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This research is motivated by the persistent gap between regulation and implementation in protecting workers' rights in Indonesia. The main issue examined is the effectiveness of labor law in protecting workers amidst the dynamic changes in the world of work, including the emergence of informal and digital workers. This research uses a library research method with a descriptive qualitative approach, through the collection and analysis of various literature such as scientific journals, books, and relevant laws and regulations. The results show that although labor regulations have comprehensively regulated worker protection, their implementation still faces various obstacles, such as weak supervision, low company compliance, and minimal worker legal literacy. Furthermore, technological developments and globalization demand regulatory updates that are more adaptive and inclusive. The conclusion of this study emphasizes the need for strengthened supervision, increased legal education, and labor policy reform to create a fairer, more humane, and more sustainable system.
Peran Sport Entrepreneurship Dalam Mendorong Pertumbuhan Industri Olahraga Dan Ekonomi Kreatif Di Era Digital Harahap, Nur Kholilah; Simanjuntak, Albert Guido
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the role of sports entrepreneurship in driving the growth of the sports industry and the creative economy in the digital age. The method used in this study is a literature review, examining various national and international journals relevant to the research topic. The findings indicate that sports entrepreneurship plays a crucial role in creating business opportunities, fostering innovation, and driving the development of the sports industry. Additionally, sports entrepreneurship contributes to the creative economy through the development of creativity-based products and services, such as digital sports content, apparel design, and the organization of innovative sports events. Advances in digital technology further reinforce this role by streamlining marketing, expanding market reach, and creating new digital-based business models. However, there are several challenges faced, such as limited capital, a lack of managerial skills, and low technology adoption by entrepreneurs. Therefore, efforts to enhance competencies, foster innovation, and secure support from various stakeholders are necessary so that sports entrepreneurship can develop optimally and make a tangible contribution to the economy.
Pengaruh Penerapan Prinsip Itikad Baik dalam Perjanjian Asuransi terhadap Risiko Penolakan Klaim Berdasarkan UU No. 40 Tahun 2014 Sepira, Lira; Lestari, Shintia Dwi; Pranata, Radit; Illahi, Surahman; ., Holijah
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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This study examines the application of the principle of good faith in insurance contracts and its impact on the risk of claim rejections under Law Number 40 of 2014 concerning Insurance. The main problem in this study is the continued frequency of claim rejections, triggered by a lack of information transparency and understanding of the policy's contents. This study aims to analyze the application of the principle of good faith, identify the factors causing claim rejections, and examine the legal protection provided to customers. The research method used is normative juridical with a statutory approach and a case study of Bank Indonesia. Data was obtained through literature review and qualitative analysis. The results indicate that the application of the principle of good faith is suboptimal, as indicated by the persistence of dishonesty in conveying information, a lack of understanding of policy clauses, and weaknesses in regulatory implementation. This significantly increases the risk of claim rejections. Therefore, increased transparency, customer education, and more effective oversight are needed to create a fair and trustworthy insurance system.
Analisis Teori Penawaran dalam Ekonomi Manajerial: Suatu Systematic Literature Review Silvi Kuattami, Annisa Hellena; ., Supriyanto
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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This research aims to analyze various theoretical and empirical approaches regarding the theory of supply from a managerial economics perspective thru the Systematic Literature Review (SLR) method with the PRISMA approach to analyze the theory of supply from a managerial economics perspective. Thru the selection of 30 articles from reputable databases, this study identifies that the supply function is significantly influenced by output prices, input costs, technology, the number of producers, and price expectations. The findings indicate that supply elasticity is a crucial indicator for managers in capacity decision-making and pricing. However, there is a research gap because the majority of studies are still partial. The novelty of this research lies in the integrative synthesis between classical theory and modern industrial dynamics, including the manufacturing and digital sectors. The research results provide practical implications for managers, particularly in developing industrial areas such as Bekasi, to make production decisions that are more efficient, adaptive, and sustainable in facing market fluctuations holistically.
Ketentuan Umum Perpajakan (Kup) Dan Tatacara Perpajakan Nasywa Almira; Habib Hardimi Prahalim
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Pajak merupakan sumber utama penerimaan negara yang berperan penting dalam pembiayaan pembangunan nasional. Penelitian ini bertujuan untuk menganalisis Ketentuan Umum dan Tata Cara Perpajakan (KUP) sebagai dasar hukum administrasi perpajakan di Indonesia, termasuk fungsi, prinsip, serta implikasinya terhadap hak dan kewajiban wajib pajak. Pendekatan yang digunakan adalah yuridis normatif dengan metode deskriptif kualitatif melalui studi kepustakaan terhadap peraturan perundang-undangan dan literatur ilmiah terkait perpajakan.Hasil penelitian menunjukkan bahwa KUP berfungsi sebagai landasan utama dalam penyelenggaraan administrasi perpajakan yang mencakup pendaftaran, pelaporan, pembayaran, pemeriksaan, hingga penyelesaian sengketa pajak. KUP juga memperkuat penerapan sistem self-assessment yang memberikan kepercayaan kepada wajib pajak untuk memenuhi kewajiban perpajakannya secara mandiri. Selain itu, KUP menjamin perlindungan hukum melalui pengaturan hak wajib pajak, seperti pengajuan keberatan, banding, dan restitusi.Namun, implementasi KUP masih menghadapi berbagai tantangan, antara lain kompleksitas regulasi, rendahnya literasi perpajakan, ketimpangan informasi, serta keterbatasan infrastruktur digital. Oleh karena itu, diperlukan upaya optimalisasi melalui penyederhanaan regulasi, peningkatan edukasi perpajakan, dan penguatan sistem digital guna meningkatkan kepatuhan wajib pajak dan penerimaan negara secara berkelanjutan
Pajak Pusat Dan Pajak Daerah Salsabila, Naya; Syahputra, Adi
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the role and comparative contribution of central and local taxes to economic development in Indonesia using a qualitative approach through library research. The data were obtained from various sources, including books, scientific journals, laws and regulations, and official government reports. The results indicate that central taxes have a more dominant contribution in financing national development through the state budget, particularly in infrastructure, education, and macroeconomic stability. Meanwhile, local taxes play an important role in supporting regional economic development through local revenue and enhancing fiscal independence. Therefore, strong synergy between central and local governments is needed to optimize tax revenue in supporting sustainable and equitable economic development
Pajak Bumi Dan Bangunan (PBB) Nainggolan, Fatimah; Adha, Nurcholiza
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
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This study aims toi examine the influence iof taxpayers’ knowledge iand awareness on their complianci in paying Landiand Building Taxi (PBB), which serves as an importantisource of revenueifor supporting both national and regionalidevelopment. Following ithe implementationiof fiscalidecentralization through iLaw No. 28 of 2009, the management of iPBB for urban iand rural isectors (PBB-P2) has beenidelegated to localigovernments, making it a significant componentiof Regional Original Incomei (PAD). This article reviewsithe definition, ilegal basis, objectives, and collectionimechanisms of PBB, along with the challenges and efforti to improve itsisystem. Despite its strategic importance, theiimplementation ofiPBB stillifaces obstaclesisuch as low taxpayer compliance, inaccurate determination of the Sales Value of Taxable Objects (NJOP), andiweak administrativeisystems. Therefore, iinnovations including service digitalization, continuous data updating, and enhanced public education are necessary to optimize PBB as a fair and sustainabli fiscal instrument.
Pajak Penghasilan (PPh) Pasal 22 Siti Fatimah; Arya Advany
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Income Tax Article 22 is a strategic tool used to collect tax in advance on certain transactions, such as imports and government procurement. This study aims to analyse the concept, mechanism, role, challenges, and impact of Income Tax Article 22 on taxpayer compliance. The research employs a descriptive qualitative approach based on regulations and related literature. The findings demonstrate that Income Tax Article 22 contributes to increasing state revenue and formal taxpayer compliance. To maximise its efficacy, however, legislative simplicity and technology advancement are required because its implementation still faces obstacles including complicated tariffs and inadequate digital systems.
Analisis Perhitungan dan Penerapan Pajak Penghasilan Pasal 21 dalam Sistem Perpajakan Nasional Fadilla Fadwa Zailani Tumanggor; Irani Adawiyah Rambe
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Salah satu komponen penting sistem pajak Indonesia, Pajak Penghasilan Pasal 21 (PPh 21), memiliki dampak yang signifikan terhadap tingkat penerimaan negara. Studi ini bertujuan untuk menganalisis metode yang digunakan untuk menghitung dan menerapkan PPh 21 sesuai dengan peraturan pajak yang berlaku. Data sekunder yang dikumpulkan melalui penelitian literatur dan dokumentasi digunakan dalam metodologi deskriptif kualitatif dalam penelitian ini. Hasil studi menunjukkan bahwa perhitungan PPh 21 dilakukan secara sistematis. Pengaturan tarif pajak progresif, pengurangan komponen tertentu, perhitungan Penghasilan Kena Pajak (PKP), dan perhitungan penghasilan bruto adalah bagian dari proses tersebut. Di dunia nyata, PPh 21 masih menghadapi banyak masalah. Ini termasuk kesalahan perhitungan teknis, kekurangan sistem administrasi pajak, dan pemahaman yang buruk tentang wajib pajak. Akibatnya, diperlukan peningkatan pendidikan perpajakan, pengoptimalan sistem digital, dan penguatan pengawasan dan penegakan hukum untuk meningkatkan akurasi dan kepatuhan pelaksanaan PPh 21

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