cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Sularno
Contact Email
soelarno@unidha.ac.id
Phone
+6288270875130
Journal Mail Official
jurnal.ittc@gmail.com
Editorial Address
Jurnal Ekonomi Dan Bisnis Digital CV.ITTC INDONESIA Jl. Veteran dalam no.24d, Kota Padang, Sumatera Barat 25112
Location
Unknown,
Unknown
INDONESIA
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
 69   70   71   72   73 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
The Effect of Audit Risk, Business Complexity, and Team Discussion on Audit Supervision Ricky Bryan D.P. Tampubolon
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the influence of audit risk, business complexity, and team discussion on audit supervision. The research is motivated by the increasing importance of effective audit supervision in maintaining audit quality, especially when auditors face high levels of risk and complex client environments. The objective of the study is to empirically test whether audit risk, business complexity, and team discussion significantly affect the effectiveness of audit supervision. This study employs a quantitative explanatory survey design, with external auditors working in Public Accounting Firms (KAP) in Jakarta as the research subjects. A total of 144 respondents were selected through purposive sampling. Data were collected using structured questionnaires measured on a five-point Likert scale, and analyzed using multiple linear regression with SPSS. The results reveal that audit risk has a positive and significant effect on audit supervision, indicating that higher audit risk requires more intensive supervision. Business complexity shows a negative and significant effect on audit supervision, suggesting that more complex client structures and operations pose greater challenges to supervisory effectiveness. Meanwhile, team discussion has a positive and significant effect, demonstrating that communication and collaboration among team members strengthen supervisory practices. The study concludes that managing audit risk, understanding client complexity, and optimizing team discussions are crucial in enhancing audit supervision. It is recommended that auditors allocate more resources when facing high audit risk, adopt adaptive supervisory approaches for complex clients, and encourage structured and inclusive team discussions to ensure consistent and high-quality audit outcomes.
Sedekah Digital Berbasis QRIS dalam Crowdfunding Masjid: Analisis Modal Simbolik Perspektif Pierre Bourdieu Muhammad Rayya Akmal; Ahmad Rayhan; Shafa; Desi Erawati
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is motivated by the rapid digitalization of Islamic philanthropy in Indonesia, marked by the emergence of QRIS-based mosque crowdfunding as an innovation in religious fundraising. The main problem addressed is how digital transformation influences Islamic philanthropic practices and the role of technology in increasing public participation. The research aims to identify the development of digital philanthropy, analyze QRIS-based crowdfunding practices in mosques, and examine the relevance of Pierre Bourdieu’s theory to this phenomenon. The method employed is a qualitative approach through literature review and case studies. The findings indicate that digital philanthropy enhances efficiency, transparency, and accessibility of donations while encouraging broader participation, particularly among younger generations. Furthermore, these practices involve not only economic aspects but also social, cultural, and symbolic dimensions. The study concludes that the success of QRIS-based crowdfunding depends on the integration of technology with trust and the social legitimacy of religious institutions.
Efiktivitas Pelatihan Mindfulness di Tempat Kerja Untuk Menurunkan Stres Karyawan Bank Moh Ilham Ali
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Stres kerja merupakan salah satu permasalahan yang sering dialami karyawan perbankan akibat tingginya tuntutan pekerjaan, target kerja, serta tekanan pelayanan kepada nasabah. Kondisi ini dapat berdampak pada menurunnya produktivitas, kepuasan kerja, dan kesehatan mental karyawan. Penelitian ini bertujuan untuk mengetahui efektivitas pelatihan mindfulness di tempat kerja dalam menurunkan tingkat stres karyawan bank. Metode penelitian menggunakan pendekatan kuantitatif dengan desain pretest-posttest pada karyawan bank yang mengikuti program pelatihan mindfulness selama beberapa sesi. Pengumpulan data dilakukan menggunakan kuesioner tingkat stres kerja sebelum dan sesudah pelatihan. Data dianalisis menggunakan uji statistik untuk melihat perbedaan tingkat stres sebelum dan sesudah intervensi. Hasil penelitian menunjukkan bahwa pelatihan mindfulness efektif dalam menurunkan tingkat stres karyawan bank secara signifikan. Karyawan yang mengikuti pelatihan menunjukkan peningkatan kemampuan mengelola emosi, fokus kerja, dan ketenangan dalam menghadapi tekanan pekerjaan. Dengan demikian, pelatihan mindfulness dapat menjadi salah satu strategi yang efektif bagi perusahaan perbankan dalam meningkatkan kesejahteraan psikologis karyawan serta menciptakan lingkungan kerja yang lebih sehat dan produktif.
Analisis Pengelolaan Arsip Inaktif pada Direktorat X, Kementerian XYZ Ditri Zulfikar; Roni Faslah; Muhammad Ikhwan
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Inactive records management constitutes an important part of the records life cycle, playing a significant role in ensuring information availability, organizational accountability, and orderly administrative processes within government institutions. This study aims to analyze the process of inactive records management, assess its compliance with applicable archival regulations, and identify the challenges encountered in the Processing Unit of the Directorate for Field Mobilization Development, Ministry of Population and Family Development. This research employs a descriptive qualitative approach. Data were collected through participatory observation, in-depth interviews with three informants, and documentation studies. Data analysis used the Miles and Huberman model covering data reduction, data display, and conclusion drawing. The results indicate that inactive records management has been implemented through several stages: records identification based on classification and the Records Retention Schedule (RRS), records sorting, preparation of records lists, physical arrangement in archival boxes, and transfer of records to the Records Unit. However, implementation has not been fully in accordance with Law Number 43 of 2009, ANRI Regulation Number 9 of 2018, and BKKBN Head Regulation Number 20 of 2020. Discrepancies are observed in physical maintenance, storage conditions, and suboptimal archival facilities. Main challenges include limited human resources, uneven understanding of archival principles, inadequate storage facilities, and insufficient technical guidance.  
Pengaruh Tarif Impor Amerika Serikat dan China, Nilai Tukar, serta Nilai Ekspor Non-Migas terhadap Neraca Perdagangan Indonesia Cintia Rahma; Nurbetty Herlina Sitorus; Rizka Malia
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the impact of the U.S.–China trade war on Indonesia’s trade balance through the variables of U.S. import tariffs on China, Chinese import tariffs on the United States, the rupiah exchange rate, and the value of non-oil and gas exports. This study uses time-series data from 1995 to 2024 obtained from the Central Statistics Agency (BPS), the World Integrated Trade Solution (WITS), and Bank Indonesia. The analysis method used is the Autoregressive Distributed Lag (ARDL) model to identify short-term and long-term relationships among the variables. The results indicate that, in the long term, the exchange rate and non-oil and gas exports have a significant impact on Indonesia’s trade balance, while import tariffs have a more limited and indirect effect through the trade diversion mechanism. In the short term, fluctuations in global variables have a more volatile impact on the trade balance. These findings suggest that the stability of Indonesia’s trade balance is more determined by domestic factors, such as export competitiveness, than by global tariff policies. Therefore, strategies for export diversification and strengthening the domestic industry are needed to enhance resilience against external shocks.
Evaluasi Penerapan Sistem Pemerintahan Berbasis Elektronik (SPBE) di Dinas Komunikasi dan Informasi Kota Padang Santy Hidayatullah; Sisri Nadia Adha; Regina Olivia; Refa Hidayahtunnisa; Yulia Hanoselina; Yuliarti .
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of information and communication technology has driven digital transformation in government administration to enhance efficiency, transparency, and the quality of public services. One of the Indonesian government's efforts to achieve this is through the implementation of the Electronic- Based Government System (SPBE). This study aims to evaluate the effectiveness of SPBE implementation at the Department of Communication and Informatics of Padang City and to identify the factors influencing its success in supporting governance. This research is based on e-government theory, policy evaluation concepts, New Public Management (NPM), and the design-reality gap concept. The study employs a qualitative approach with a descriptive method. Data were collected through observation and semi-structured interviews conducted on April 8, 2026. The results show that SPBE implementation has positively contributed to improving administrative efficiency, strengthening internal coordination, and enhancing the quality of digital-based public services. However, the implementation is not yet optimal due to several challenges, including lack of system integration among regional agencies, limited human resource capacity, low digital literacy among the community, and system security issues. Therefore, strengthening system integration, improving human resource capacity, and conducting continuous evaluation are necessary to optimize SPBE implementation in achieving effective and sustainable governance.
Strategi Inovasi Startup Digital: Analisis Model Bisnis Agile, Pendekatan Lean, dan Akses Permodalan di Era Ketidakpastian Aziza Regieta Adzani; Shapna Rahma Dhani; Siti Syarah Rahmawati; Ida Farida Adi Prawira
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Digital transformation offers both innovation prospects and significant uncertainty for entrepreneurs. This article examines the strategic integration of adaptive business models, efficient operational methodologies, and capital access within the digital entrepreneurship ecosystem. Findings indicate that startup success relies heavily on the implementation of the Digital Entrepreneurship Ecosystem Model (DEEM) and agile business model innovation prioritizing experimentation and market validation. The application of the Lean Startup method through the Minimum Viable Product (MVP) has proven effective in mitigating business failure risks. Furthermore, Artificial Intelligence (AI) integration is beginning to dominate investment decision-making processes for enhanced accuracy and objectivity. In the Indonesian context, startup growth is bolstered by innovative financing, though it remains hindered by regulatory factors and digital talent quality. ​
Analisis Normatif Hukum Jaminan (Rahn) dalam Fiqh Muamalah : Studi Komparasi dengan Undang-Undang Perbankan Syariah di Indonesia Dian Syaharania; Ahmad Liano Al-Fayed; Fatih Fabrian Ariawisesa; Holijah Holijah
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study normatively analyzes the law of rahn guarantee in Islamic jurisprudence and compares it with the provisions of the Sharia Banking Law (Law No. 21 of 2008) in Indonesia. The background of the problem arises from differences in the interpretation of rahn as a sharia fiduciary guarantee contract that often clashes with conventional banking practices, thus creating legal uncertainty in Islamic financial transactions. The purpose of the study is to identify the normative conformity between the principles of Islamic jurisprudenc such as ownership of pledge rights, prohibition of usury, and gharar with Islamic banking regulations, and to provide recommendations for harmonization. A normative juridical approach with an analytical comparative method is used, analyzing primary sources such as the Qur'an, Hadith, fiqh books (Al-Muwatta' and Al-Mughni), as well as the Sharia Banking Law and fatwas of the DSN-MUI. The findings indicate that rahn in Islamic jurisprudence emphasizes absolute ownership for the mortgagor with full redemption rights, while the Sharia Banking Law tends to adopt a fiduciary model with conventional elements such as the right to deposit collateral with the bank. This difference has the potential to give rise to hidden usury practices. Regulatory revisions are recommended to strengthen pure Sharia principles to support Islamic financial inclusion in Indonesia.

Page 71 of 73 | Total Record : 724

 69   70   71   72   73 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 4 (2026): April - Juni Vol. 3 No. 3 (2026): Januari - Maret Vol. 3 No. 2 (2025): Oktober - Desember Vol. 3 No. 1 (2025): Juli - September Vol. 2 No. 4 (2025): April - Juni Vol. 2 No. 3 (2025): Januari - Maret Vol. 2 No. 2 (2024): Oktober - Desember Vol. 2 No. 1 (2024): Juli - September Vol. 1 No. 4 (2024): April - Juni Vol. 1 No. 3 (2023): Januari - Maret Vol. 1 No. 1 (2023): Jurnal Ekonomi Dan Bisnis Digital Vol. 1 No. 2 (2022): Oktober - Desember More Issue