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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 945 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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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.
Analisis Peluang dan Tantangan Perdagangan Produk Pertanian Subsektor Hortikultura (Studi Kasus Impor Indonesia-Tiongkok) Annisa Nurul Shanty
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Trade in horticultural products between Indonesia and China continues to evolve in tandem with rising domestic demand and global economic integration. This study aims to analyze the opportunities and challenges faced by Indonesia in horticultural trade, particularly in the context of imports from China. The method used is a qualitative descriptive approach with secondary data sourced from publications by the Central Statistics Agency (BPS), the Ministry of Agriculture, and relevant scientific literature. The results indicate that the value of Indonesia’s horticultural imports from China continues to rise, with China accounting for approximately 43.41% of the total import value in January 2025. This situation reflects Indonesia’s high dependence on horticultural supplies from China due to the suboptimal state of domestic production capacity. On the other hand, China is also a potential market for Indonesia’s tropical horticultural products, which possess a comparative advantage. However, these opportunities face several challenges, including strict food quality and safety standards, competition with other ASEAN countries, and limitations in logistics infrastructure and agricultural technology. This study concludes that enhancing the competitiveness of Indonesia’s horticultural exports requires an integrated strategy encompassing the adoption of international standards, strengthening the cold chain, diversifying value-added products, and bolstering bilateral cooperation within the ACFTA framework.
Analisis Manajemen Risiko Pada CV XYZ Dengan Menerapkan ISO 31000:2018 Bima Aprianto. S; Wayan Pondra Lesmana; Sri Andayani
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujuan untuk mengidentifikasi, menganalisis, dan mengevaluasi risiko yang terdapat pada CV. XYZ menggunakan pendekatan manajemen risiko berdasarkan ISO 31000:2018. CV. XYZ merupakan perusahaan yang bergerak di bidang digital printing, advertising, sipil, dan interior/mebel yang memiliki berbagai aktivitas operasional dengan potensi risiko yang beragam. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Analisis risiko dilakukan melalui tahapan identifikasi risiko, analisis risiko, evaluasi risiko, dan perlakuan risiko sesuai kerangka kerja ISO 31000:2018. Hasil penelitian menunjukkan bahwa terdapat sepuluh risiko utama yang teridentifikasi, meliputi kesalahan produksi cetak, keterlambatan pembayaran pelanggan corporate, kesalahan pengukuran lapangan, kerusakan mesin digital printing, kerusakan alat kerja proyek, risiko robohnya papan reklame, kehilangan dokumen administrasi, kesalahan perhitungan biaya proyek, hasil cetakan yang tidak diambil pelanggan, dan belum adanya standar operasional prosedur (SOP) tertulis. Hasil evaluasi menunjukkan bahwa risiko kesalahan produksi cetak, keterlambatan pembayaran pelanggan corporate, dan tidak adanya SOP tertulis berada pada kategori risiko ekstrem. Oleh karena itu, perusahaan perlu menerapkan berbagai strategi mitigasi seperti penyusunan SOP, peningkatan quality control, digitalisasi administrasi, pemeliharaan peralatan secara berkala, dan perbaikan kebijakan pembayaran pelanggan guna mengurangi tingkat risiko dan meningkatkan efektivitas operasional perusahaan.
Pengaruh Flash Sale Effect terhadap Perceived Urgency Generasi Z Mahasiswa pada Shopee Amanda Diva Nadia; Elis Pricillia; Melinda Maulinda; Ahmad Rendy Prasetyo; Ria Aulia
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 | DOI: 10.62379/jebd.v3i4.4705

Abstract

This study aims to analyze the effect of flash sale effect on the perceived urgency of Generation Z consumers who are students at Universitas Pamulang on the Shopee e-commerce platform. A quantitative approach with an associative design was employed. Data were collected through structured questionnaires distributed to 46 respondents selected by purposive sampling. The independent variable is flash sale effect (X), while the dependent variable is perceived urgency (Y). Data analysis techniques include validity tests, reliability tests, normality tests, simple linear regression, Pearson correlation, coefficient of determination, and hypothesis testing (t-test). The results show that the mean flash sale effect score is 4.00 and the mean perceived urgency score is 3.97, both categorized as high. The regression equation obtained is Ŷ = 0.330 + 0.910X. The Pearson correlation coefficient of 0.859 indicates a very strong relationship between the two variables. The coefficient of determination (R²) of 0.738 reveals that 73.8% of the variance in perceived urgency is explained by flash sale effect. The t-test yields t-count of 11.142, exceeding t-table of 2.015 with a significance value of 0.000, confirming that the hypothesis of a positive and significant effect of flash sale effect on perceived urgency is accepted.
Efektivitas Penyaluran Zakat Oleh Lembaga Amil Zakat Terhadap Peningkatan Ekonomi Mustahik Di Kecamatan Medan Timur Fanisa Hasibuan; Hagi Arfan Prawira; Nurhaliza Azzahra; Yenni Samri Juliati Nasution
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 effectiveness of zakat distribution by zakat collection agencies in improving the economic conditions of mustahik in the Medan Timur subdistrict. The study employed a descriptive qualitative approach, using in-depth interviews as the data collection method with eight mustahik recipients of productive zakat assistance and two informants from the zakat management team specifically, a staff member from the economic empowerment program and a zakat distribution coordinator. Data analysis was conducted through the stages of data reduction, data presentation, and drawing conclusions. The results indicate that the distribution of productive zakat by zakat management institutions has been effective. The forms of assistance provided include business capital, business equipment, business carts, sewing machines, training, and business mentoring. The program’s effectiveness is evident in increased business income, expanded business activities, a growing number of customers, improved ability to meet family needs, and the emergence of savings capacity among the majority of zakat recipients. Furthermore, the zakat distribution process involves several stages—including application submission, field surveys, data verification, eligibility assessment, and periodic monitoring and evaluation ensuring that the assistance provided is well-targeted. Nevertheless, several challenges remain, such as limited funds, fluctuations in raw material prices, business competition, and low levels of business management skills and financial literacy. Based on the research findings, it can be concluded that the distribution of productive zakat by zakat collection agencies in the Medan Timur subdistrict is effective in improving the economic well-being of zakat recipients. Therefore, it is necessary to improve the quality of mentoring, provide entrepreneurship training, and conduct ongoing business monitoring so that the economic self-reliance of zakat recipients can be optimally achieved.
Pengaruh Kompensasi Dan Motivasi Terhadap Kinerja Karyawan Di Dinas Pemberdayaan Masyarakat Dan Desa Kabupaten Bogor Heni Enjjelika; Widhi Ariyo Bimo; Hannisa Rahmaniar Hasnin
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Employee performance is an important factor in supporting organizational effectiveness, particularly in government institutions responsible for community empowerment and public services. The Department of Community and Village Empowerment of Bogor Regency is required to maintain professional, productive, and performance-oriented employees to support the success of village development programs. However, based on the pre-survey results, several problems were identified regarding compensation that was considered not fully aligned with employees’ workloads, as well as declining work motivation caused by limited appreciation and encouragement in the workplace. These conditions were assumed to affect employee performance. This study aims to examine and analyze the effect of compensation and work motivation on employee performance at the Department of Community and Village Empowerment of Bogor Regency, both partially and simultaneously. This research employed a quantitative approach using a survey method through questionnaire distribution to employees of the institution. The data analysis technique used was Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The results showed that compensation and work motivation had a positive and significant effect on employee performance. Fair and appropriate compensation was proven to increase employee satisfaction and work enthusiasm, while high work motivation encouraged greater responsibility, discipline, and productivity. These findings contribute to the development of human resource management studies in the public sector, particularly regarding compensation and work motivation management in improving the performance of regional government employees. Therefore, this study concludes that improving employee performance can be achieved through effective and sustainable compensation and work motivation management. Future research is recommended to include other variables such as leadership, work environment, and organizational culture in order to obtain a more comprehensive understanding of the factors influencing employee performance.
Pengaruh Hybrid Marketing Terhadap Customer Engagement Umkm Fashion di Kota Tangerang Asmal Fajri; Nunu Maria; Suro Irwanto; Aska Dwi Rahmadhayanti; Ria Aulia
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 | DOI: 10.62379/jebd.v3i4.4717

Abstract

This study examines the influence of hybrid marketing on customer engagement of fashion SMEs (Small and Medium Enterprises) in Tangerang City. Hybrid marketing, as an operational approach that integrates traditional and digital marketing, is grounded in the grand theory of Integrated Marketing Communication (IMC). This study employs a quantitative approach with explanatory research design. Data were collected from 120 active fashion SME owners in Tangerang City using purposive sampling and analyzed through multiple linear regression. The results indicate that: (1) traditional marketing (β = 0.248; p = 0.003) has a positive and significant effect on customer engagement; (2) digital marketing (β = 0.431; p = 0.000) is the strongest determinant of customer engagement; and (3) hybrid marketing simultaneously explains 62.1% of the variance in customer engagement (F = 95.714; p = 0.000). These findings confirm the relevance of IMC as a theoretical framework explaining the effectiveness of hybrid marketing in enhancing customer engagement for fashion SMEs.

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