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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 724 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 Terhadap Investasi Bodong Berkedok Syariah: Studi Kasus DSI di Indonesia dan Perlindungan Investor di Indonesia Kgs. M. Iqbal saputra; M. Krisna; Nada Nurizki; Holijah .
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The rise of fraudulent investments disguised as sharia in Indonesia, including the case of the Indonesian Sharia Fund (DSI), reflects low public financial literacy and the misuse of sharia terminology. This study aims to analyze the fraudulent methods used by DSI and the effectiveness of legal protection for investors in Indonesia. The method used is qualitative research with a normative juridical approach, utilizing secondary data in the form of laws and regulations, literature, and scientific journals, without the use of quantitative data or statistical analysis. The results indicate that DSI practices contain elements of gharar and fraud, and that supervision and education remain weak. Investor protection is suboptimal due to constraints in regulatory implementation. Therefore, it is necessary to strengthen supervision by the Financial Services Authority and improve public financial literacy.
Analisis Pengaruh IPO Terhadap Kinerja Keuangan Dan Nilai Perusahaan Pada Sektor Teknologi Di BEI Muhammad Ramdani; M. Adrian; Nuraisyah Usyshifa Ramadhani
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 effect of Initial Public Offerings (IPOs) on the financial performance and value of companies in the technology sector listed on the Indonesia Stock Exchange (IDX). The main problem in this study is the inconsistency of previous research findings regarding the impact of IPOs, particularly on technology companies characterized by high growth but unstable profitability. The method used is library research with a descriptive qualitative approach, through the collection and analysis of various scientific literature in the form of relevant national and international journals for the period 2020–2026. The results show that IPOs increase liquidity and improve a company's capital structure, but this does not always translate into increased profitability in the short term. Furthermore, IPOs also have a positive impact on company value, driven by investor expectations and increased transparency and corporate governance. Thus, IPOs are an important strategy that provides long-term benefits, although they require optimal management to sustainably improve financial performance.
Analisis Hukum Ketenagakerjaan: Perlindungan Hak-Hak Pekerja Di Indonesia Muhammad Aldri; Rizki Sahru Ramadan; Yolanda Junia Putri; Holijah .
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

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 Lira Sepira; Shintia Dwi Lestari; Radit Pranata; Surahman Illahi; Holijah .
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

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 Annisa Hellena Silvi Kuattami; Supriyanto .
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

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 Naya Salsabila; Adi Syahputra
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) Fatimah Nainggolan; Nurcholiza Adha
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

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.

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