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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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Pengaruh Lifestyle, Cafe Atmosphere, Customer Experience, Price Dan Service Quality Terhadap Revisit Intention Gen Z Di Kopi Kampus Jember Ilma Hidayatur Rofida
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 determine and analyze the partial and simultaneous influence of lifestyle, café atmosphere, customer experience, price and service quality variables on Gen Z revisit intention at Kopi Kampus Jember. The background of this research is based on the phenomenon of increasing cafe business competition in Jember City and the consumptive behavior of Gen Z which dominates the cafe visitor segment. Kopi Kampus Jember recorded a rating of 4.3 from 435 reviews on Google Maps, but several reviews indicated consumer dissatisfaction with service quality which could affect revisit intention. The type of research used is quantitative with an associative approach. The research population includes all consumers of Kopi Kampus Jember with a total sample of 60 respondents using purposive sampling technique. Data analysis methods used include descriptive statistics, instrument tests (validity and reliability), classical assumption tests, multiple linear regression analysis, coefficient of determination (R²), and hypothesis testing (t-test and F-test). The results showed that the lifestyle variable has no significant effect on revisit intention (t-count 0.687 < t-table 2.004; sig. 0.495 > 0.05). The café atmosphere, customer experience, and price variables have a positive and significant effect on revisit intention. Meanwhile, the service quality variable has a negative and significant effect on Gen Z revisit intention at Kopi Kampus Jember (t-count -4.103; sig. 0.000). Simultaneously, all independent variables have a positive and significant effect on revisit intention (F-count 34.954 > F-table 2.382; sig. 0.000). The coefficient of determination (Adjusted R²) of 0.742 indicates that the five variables are able to explain 74.2% of the variation in revisit intention.
Eksplorasi Pengalaman Konsumen terhadap Pemasaran Digital melalui Media Sosial TikTok dalam Keputusan Pembelian Produk Kahf Maliq Zahran Abhista; Dhandy Catur Maryono
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 explore consumer experiences with digital marketing through TikTok in influencing purchasing decisions of Kahf products. A qualitative approach with a phenomenological method was applied to understand consumers’ perceptions and subjective experiences. Data were collected through in-depth interviews with informants who had seen Kahf content on TikTok and made purchases, then analyzed using thematic analysis. The findings show that content appearing on the FYP plays a role in increasing consumer exposure. Appealing visuals, simple message delivery, and interaction with audiences enhance engagement. In addition, factors such as trends, virality, and trust in user reviews and influencers influence purchasing decisions, both rationally and impulsively. This study concludes that TikTok functions not only as a promotional medium but also as a source of information that shapes consumer perceptions and purchasing decisions.
Peran Digitalisasi Perpajakan dan Literasi Digital terhadap Kepatuhan Pajak UMKM di Era Ekonomi Digital depita sinaga; Christina Hotmatondini Turnip; Krisna Sarinauli Lumban Siantar; Putri Angelita BR Purba; Munzir Phonna
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Indonesia's transition toward a digital tax administration system has transformed the way tax services are delivered, particularly through e-Filing, e-Billing, e-Faktur, and the Coretax Administration System. Although MSMEs account for 60.51% of the national GDP and serve as a major pillar of economic growth, their level of tax compliance continues to present challenges. The success of digital tax initiatives is closely linked to the ability of taxpayers to utilize digital technologies effectively. Accordingly, this article investigates the contribution of tax digitalization and digital literacy to improving MSME tax compliance in the digital era. The study employs a Systematic Literature Review (SLR) method guided by the PRISMA 2021 framework and analyzes 17 journal articles published from 2019 to 2025, sourced from Google Scholar and Scopus. The review reveals that digital tax services simplify administrative procedures and encourage higher levels of formal compliance. Nevertheless, the impact of these innovations is influenced by the digital literacy level of MSME participants. Several obstacles remain, including inadequate digital skills, disparities in technology access, and resistance to behavioral change. The article proposes digital education initiatives as an essential complement to MSME taxation policies.
Optimasi Sistem Kompensasi: Analisis Salary mapping dengan Metode Adhered pada Loken Resort Karo Nabila Ullyana; Rani Aradella Tarigan; Aldi Raenaldi; Rafael Yusuf Mahdi; Frederystia Novfoura Purba
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Small and Medium Enterprises (SMEs) play a strategic role in the Indonesian economy, yet they still face challenges in implementing a fair and systematic compensation system. This study aims to analyze the compensation system and design a more optimal salary structure using the Adhered method at Loken Resort Karo, an SME in the tourism sector. Qualitative and quantitative approaches were used, using primary data obtained from Loken Resort Karo and secondary data from compensation management literature. The analysis was conducted through the stages of job analysis, job evaluation using the Hay method, determining pay grades, and developing a salary structure. The results showed that work experience was the dominant factor in determining job value. An evaluation of the actual salary structure revealed inconsistencies in patterns between grades. The application of the Adhered method resulted in a more systematic and proportional improvement in the salary structure and a significant increase in total monthly salary. In conclusion, the Adhered method is able to create a more equitable compensation structure for all employees at Loken Resort Karo. Usaha Kecil dan Menengah (UKM) memiliki peran strategis dalam perekonomian Indonesia, namun masih menghadapi tantangan dalam penerapan sistem kompensasi yang adil dan sistematis. Penelitian ini bertujuan untuk menganalisis sistem kompensasi serta merancang struktur gaji yang lebih optimal menggunakan metode Adhered pada Loken Resort Karo, sebuah UKM di sektor pariwisata. Pendekatan kualitatif dan kuantitatif digunakan dengan data primer yang diperoleh dari Loken Resort Karo serta data sekunder dari literatur manajemen kompensasi. Analisis dilakukan melalui tahapan analisis jabatan, evaluasi jabatan dengan metode Hay, penentuan pay grade, dan penyusunan salary structure. Hasil analisis menunjukkan bahwa pengalaman kerja menjadi faktor dominan dalam menentukan nilai jabatan. Evaluasi terhadap struktur gaji aktual mengungkapkan ketidakkonsistenan pola antar grade. Penerapan metode Adhered menghasilkan perbaikan struktur gaji yang lebih sistematis dan proporsional serta peningkatan total gaji bulanan secara signifikan. Kesimpulannya, metode Adhered mampu menciptakan struktur kompensasi yang lebih berkeadilan bagi seluruh karyawan di Loken Resort Karo.

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