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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
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.
Articles 945 Documents
Analisis Empiris Bantuan Asing terhadap Pertumbuhan Ekonomi: Studi Panel ASEAN 2000–2023 Leony Egista Via; Laudya Ramadhani; Zahra Edyha Cevalonia; Neli Aida; Muhammad Mufti Hudani; Qurrota Ayu Nindien
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v2i4.2787

Abstract

This study aims to examine the relationship between foreign aid and economic growth in ASEAN countries during the period from 2000 to 2023, using a panel data approach. Data were collected from the World Bank, OECD, and Worldwide Governance Indicators. The results reveal that foreign aid has a positive effect on economic growth, although the impact is statistically limited. The effectiveness of aid is notably stronger in countries with good governance and robust institutional capacity. These findings highlight that foreign aid tends to be more impactful when supported by favorable internal conditions, such as political stability, accountability, and policy reforms. Therefore, beyond increasing the volume of aid, both donors and recipients should prioritize strengthening governance systems to ensure that the economic benefits of aid can be maximized and sustained across the ASEAN region.
Efektivitas LAPSPI Dalam Penyelesaian Sengketa Layanan Digital Banking Di Indonesia Dwi Cahya Maulani; Ria Febriani; Puput Puspita Sari; Neli Aida; Muhammad Mufti Hudani; Qurrota Ayu Nindien
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v2i4.2790

Abstract

The Indonesian Banking Dispute Resolution Alternative Institution (LAPSPI) holds a vital role in addressing digital banking disputes amid the rapid growth of the financial sector. Based on a qualitative descriptive study through literature review, mediation emerges as the most effective approach for resolving technical and service-related issues, while digital security disputes often require legal intervention. One major challenge is the low public awareness of LAPSPI's functions and mechanisms. Despite this, LAPSPI proves to be an efficient, fair, and adaptable non-litigation forum for resolving conflicts outside the court system. Its presence supports consumer protection and strengthens trust in digital financial services, making it a crucial element in Indonesia’s effort to modernize and secure its banking industry in the digital era.
Integrasi Prinsip Maqasid al-Syariah dalam Hukum Kepailitan di Indonesia Dewi Bulan Permatasari Ainurrochmah; Romi Faslah
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v2i4.2791

Abstract

This study aims to examine the integration of the principles of maqāṣid al-syarī‘ah into Indonesia’s bankruptcy law as a step towards a more just, ethical, and welfare-oriented debt settlement system. Using a normative legal approach and conceptual analysis method, this research explores legal sources in Indonesia, particularly Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations (PKPU), and analyzes relevant literature on maqāṣid al-syarī‘ah. The findings indicate that the principles of maqāṣid al-syarī‘ah, especially ḥifẓ al-māl (protection of wealth), ḥifẓ al-nafs (protection of life), and ḥifẓ al-dīn (protection of religion), have significant potential to be incorporated into Indonesia's bankruptcy framework. The study suggests that aligning bankruptcy law with Islamic ethical foundations can offer a more holistic resolution model that upholds justice and public benefit in financial distress situations.
Analisis Pengaruh Future Value Dan Present Value Terhadap Laba Perusahaan PT. Sumber Alfaria Trijaya Tbk Muthia Afrilitaa; Dea Saskia Amanda Putri; Cut Amelia; Dimas Januardi; Josep Irwanda Situmorang; Muhammad Ikhsan; Reni Humairah
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v2i4.2792

Abstract

The purpose of this study was to analyze the effect of the concepts of Future Value (FV) and Present Value (PV) on the profit of PT Sumber Alfaria Trijaya Tbk (AMRT). The study used a quantitative analysis method with a time value of money approach to evaluate the company's financial performance in the 2020-2025 period. The data used includes the company's annual and quarterly financial statements, with analysis using the mathematical formulas FV and PV for projection and evaluation of investment value. The results showed that FV and PV analysis had a significant influence on the company's profit growth, with the discount rate used influencing Alfamart's investment and retail business expansion decisions.
Literatur Review: Laporan Keuangan sebagai Instrumen Deteksi Dini atas Kebangkrutan Perusahaan Aqilah Miranda; Edya Nashwa Septika; Citra Amelia Parsi; Fitri Yani Panggabean
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v2i4.2793

Abstract

This research aims to examine in depth the role of financial statements as an instrument for early detection of potential corporate bankruptcy. Through a literature study approach of various scientific sources between 2019 and 2025, this research highlights how information presented in financial statements, such as declining profits, increasing debt, and weakening liquidity, can be an early indicator of deteriorating financial conditions. Various predictive models such as Altman Z-Score, Springate, and Grover are discussed as tools in identifying the level of bankruptcy risk. The results show that the effectiveness of these models is highly dependent on the industry characteristics and financial structure of each company. In addition, the quantitative approach needs to be complemented with qualitative analysis to produce a more accurate diagnosis. The findings reinforce the importance of financial statements as a strategic tool in decision-making as well as an early warning system that can improve a company's preparedness for the threat of bankruptcy.
Analisis Pengaruh Demokrasi, Jumlah Penduduk, dan Indeks Pembangunan Manusia Terhadap Pertumbuhan Ekonomi di Indonesia Atri Alvinda; Wina Risti Hafipah; Ratu Aulia Jasmine; Neli Aida; Muhammad Mufti Hudani; Qurrota Ayu Nindien
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v2i4.2794

Abstract

This study aims to examine the influence of democracy, population size, and the Human Development Index (HDI) on economic growth in Indonesia during the period 2019-2023. Provincial panel data in Indonesia were obtained from official sources such as the Central Statistics Agency (BPS). The Common Effect Model (CEM) was selected as the panel approach based on the results of the Chow test and the Lagrange Multiplier test. Before testing the hypotheses (t-test and F-test) and calculating the coefficient of determination (R2), classical assumptions were tested. Based on the research findings, it can be concluded that Democracy (X1) has a significant positive effect on economic growth in Indonesia, while Population Size (X2) and HDI (X3) do not have a significant effect on Economic Growth (Y). The R² value of 7.13% indicates that these three variables only explain a small portion of the variation in economic growth.
Peningkatan Daya Saing UMKM Waroeng Garazie melalui Pendampingan Promosi Visual dan Analisis Studi Kelayakan Usaha Tri Difastio Ramadhan; Faqih Aji Prabowo; Feby Lasmaria Butar Butar; Naura Fahira Kesuma Putri; Resha Moniyana; Joni Putra; Yohanes Novi Armunanto
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v2i4.2801

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting local economies, yet many still face challenges in management, promotion, and legal compliance. This community service project was conducted at Waroeng Garazie, a culinary MSME based in Kalianda, South Lampung, aiming to enhance its business capacity and competitiveness. The approach involved direct observation, needs assessment discussions, the creation of promotional media, and the introduction of basic business feasibility concepts. The results showed improved understanding among business owners regarding the importance of financial recording, strengthening brand identity, and applying more effective marketing strategies. Future development is recommended to focus on digital marketing, simple application-based financial recording, and stronger branding to ensure sustainable business growth for Waroeng Garazie.
Pengaruh Gaya Kepemimpinan, Motivasi Kerja, Budaya Organisasi, Sistem Pengembangan Dan Komitmen Organisasional Terhadap Kinerja HMJ Manajemen ITS Mandala Zainal; Nely Supeni; Muhdar
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v2i4.2807

Abstract

This study aims to examine the influence of Leadership Style, Work Motivation, Organizational Culture, Development System and Organizational Commitment on the Performance of HMJ-MANAJEMEN ITS MANDALA. The data of this study were obtained from the distribution of Questionnaires to the research objects with a sampling technique using Non-Probability, namely selecting samples based on certain criteria that are relevant to the research objectives. This type of research is quantitative. The sample used in this study were members of HMJ-MANAJEMEN ITS MANDALA with a total of 100 respondents. Data analysis used Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple Linear Regression Analysis Test, Determination Coefficient Test (R²), t Test and F Test Using SPSS 20. The results of this study indicate that the Leadership Style variable does not have a partial effect on the Performance of HMJ-MANAJEMEN ITS MANDALA. While Work Motivation, Organizational Culture, Development System, and Organizational Commitment partially have a significant effect on the performance of HMJ-MANAJEMEN ITS MANDALA. And simultaneously the variables of Leadership Style, Work Motivation, Organizational Culture, Development System and Organizational Commitment have a significant effect on the Performance of HMJ-MANAJEMEN ITS MANDALA.
Perbandingan Reals Earning Management oportunistik dan sinyal terhadap kinerja operasional perusahaan publik: Reals Earnings Management (REM) Choula Lutfia Ramadhani; Ahmad Fahruddin Alamsyah; Sri Andriani
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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

Abstract

This study examines the impact of Real Earnings Management (REM) on the future operational services of UK public companies between 2009 and 2015. REM is conducted by actual business activities such as sales operations, discretionary spending adjustments, production changes, and others analyzed in relation to the battle of two profit networks: profit and previous year's profit. The results of the Fama-Macbeth regression model with Newey-West adjustment show that companies that deal with REM to meet profit thresholds tend to improve subsequent performance indicating an investor signaling function. In contrast, companies that use REM experience worsening without profit targets indicating opportunistic motivations. The results highlight the dual nature of REM-entweder, either as a strategic signaling mechanism or as a short-term opportunistic tool, and the importance of stakeholders to assess the intent behind earnings management practices.
Pengaruh Sosial Media Terhadap Keputusan Pembelian Alat Rumah Tangga Di Toko Syarifah Di Jalan Yos Sudarso II Sangatta Resmila Abd. Rauf; Arif Rembang Supu; Muktar
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v2i4.2815

Abstract

This study aims to analyze the influence of variable X (Social Media) on variable Y (purchase decisions for household appliances) at Toko Syarifah, located on Jalan Yosudarso II, Sangatta. The study was conducted with a 3-day survey, using a questionnaire consisting of 22 questions, which were distributed to 30 respondents. The results of the study showed that in one month, there were an estimated 2,790 buyers. From the results of the simple regression analysis, the regression equation was obtained as Y = 0.65 + 0.60X This equation shows that there is a positive influence between social media and purchase decisions for household appliances. This means that every one unit increase in the use of social media (X) will increase the purchase decision (Y) by 0.60. Thus, if the influence of social media is further increased, the purchase decision for household appliances will also be greater. These findings indicate that marketing strategies through social media can be an effective tool to attract consumers and influence their choices. Therefore, it is recommended that Toko Syarifah utilize social media optimally to increase brand awareness and encourage sales of household appliances. This research is expected to provide insight for business owners and other researchers regarding the importance of Social Media in modern marketing strategies.