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 945 Documents
 87   88   89   90   91 
Pengaruh Sertifikasi Halal terhadap Loyalitas Konsumen: Analisis Bibliometrik dan Tinjauan Literatur Sistematis (SLR) dalam Industri Makanan Muhamad Alfian Sahrovi Ade Hanafi; 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

Abstract

This study examines the impact of halal certification on consumer loyalty within the food and beverage industry through a bibliometric analysis approach. The dataset consists of 49 selected scholarly articles retrieved from the Scopus database, spanning the years 2015 to 2025. The research methodology combines a systematic literature review guided by the PRISMA framework with bibliometric analysis conducted using VOSviewer software, enabling the mapping of publication trends, collaborations among authors and institutions, as well as dominant keywords. Findings reveal that halal certification exerts a significant positive effect on enhancing consumer loyalty, primarily by fostering increased trust in product quality and safety. The study also identifies consumer trust as a moderating variable that strengthens the link between halal certification and loyalty. Furthermore, halal certification's influence extends beyond Muslim consumers, gaining recognition among non-Muslim customers as well. Nonetheless, certain studies report insignificant effects, which appear to be influenced by cultural and pricing factors. These results offer a more comprehensive understanding of the dynamics between halal certification and consumer loyalty in the global marketplace and highlight avenues for future research development.
Pengaruh Kualitas Pelayanan Dan Transparansi Terhadap Minat Muzakki Membayar Zakat, Infak Dan Sedekah Di Lembaga Amil Zakat Khairul Ummah Kabupaten Indragiri Hulu Sonyatul Jannah; Viras Alti Pidola
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 aims to analyze the influence of service quality and transparency on the interest of muzakki in paying zakat, infaq, and sadaqah at the Khairul Ummah Zakat Institution in Indragiri Hulu Regency. This is motivated by the fact that fund collection has not been optimal compared to the existing potential. Service quality and transparency are important factors in enhancing donors' interest and trust in paying zakat, infak, and sedekah at the institution. This study employs a quantitative research method with data collection techniques including questionnaires, interviews, and documentation. The sample consists of 87 respondents, selected using simple random sampling. The data analysis techniques employed include classical assumption tests, multiple linear regression analysis, and hypothesis testing. Based on the results processed using SPSS version 23, the R Square value is 0.726, indicating that 72.6% of donors' interest is influenced by the variables of service quality and transparency, while the remaining 27.4% is influenced by factors outside the scope of this study. The F-test results showed that the calculated F value of 111.333 > the table F value of 3.10 with a significance level of 0.000 < 0.05, meaning that service quality and transparency simultaneously have a significant effect on the interest of zakat payers in paying zakat, infak, and sedekah at the Khairul Ummah Zakat Management Institution in Indragiri Hulu District. The t-test results show that the service quality variable has a calculated t-value of 4.884 > t-table 1.989 with a significance of 0.000 < 0.05, and the transparency variable has a calculated t-value of 4.308 > t-table 1.989 with a significance of 0.000 < 0.05, meaning that service quality and transparency have a positive and significant influence on the interest of muzakki in paying zakat, infak, and sedekah at the Khairul Ummah Zakat Management Institution in Indragiri Hulu District.
Peran Sistem Informasi Berbasis Fintech dalam Meningkatkan Literasi Investasi Saham di Indonesia Angga Saputra; Ardo Febio Josultan; Konny Setiawan; Sigit Reinaldi
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 aims to explore in depth how information systems integrated with financial technology (fintech) play a crucial role in improving stock investment literacy in Indonesia. The rapid development of digital technology, particularly in the financial sector, has led to the emergence of various virtual platforms that provide easier access to investment services. This convenience has directly influenced shifts in financial behavior, especially among the younger generation who tend to be more adaptive to technology. Using a literature review approach, this study examines a range of scholarly articles, industry reports, and previous research to identify the concrete contributions of digital investment applications and educational fintech-based software in expanding public knowledge about the capital market. The study also highlights how information systems designed to be interactive and user-friendly can enhance understanding of fundamental investment concepts, risk awareness, and sound financial strategies. Findings from this review reveal that the synergy between fintech innovation and financial literacy programs plays a highly significant role in encouraging public participation in stock investment activities. Furthermore, the presence of integrated information systems also contributes to narrowing financial knowledge gaps across different age groups and education levels. Thus, the use of information technology in the fintech sector functions not only as a transactional tool but also as an effective learning instrument to improve financial inclusion and competence across Indonesian society.
Analisis Swot Pada Perusahaan Manufaktur PT. Astra Honda Motor Dimasa Pandemi Covid – 19 Zahra Nur Maulidia; Daspar Daspar
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

The COVID-19 pandemic has impacted various industrial sectors, including the automotive industry in Indonesia. PT Astra Honda Motor (AHM), as the market leader in motorcycles in Indonesia, faces major challenges in maintaining operational stability and business sustainability. This study aims to analyze business strategies using the SWOT (Strengths, Weakness, Opportunities, Threats) analysis method during the pandemic. Data was obtained through literature studies, company annual reports, and other secondary sources. The results of the analysis show that AHM's main strengths lie in its strong brand image, extensive distribution network, and technological support from Honda Japan. However, a glaring weakness is the dependence on the supply of imported components which was disrupted during the pandemic. Opportunities arise from the increasing demand for private vehicles and electric motorcycles, while the biggest threat comes from the decline in consumer purchasing power and restrictions on economic activity. The recommended strategy is to maximize strengths to seize post-pandemic market opportunities and minimize internal weaknesses to reduce the impact of external threats.
Peluang Dan Ancaman Perdagangan Produk Kerajinan Dan Kebijakan Untuk Mengatasinya : Studi Kasus Indonesia dengan Singapura Anggun Restu Primurti; Daspar Daspar
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

International trade plays a vital role in Indonesia's economic growth, with handicraft products being one of the promising sectors for development. This study explores the opportunities and threats in the trade of handicraft products between Indonesia and Singapore, and identifies policies that can enhance the competitiveness of Indonesian handicrafts in the international market. The research employs a literature review method by analyzing various sources, including official reports and academic journals. Findings indicate that Indonesia possesses advantages in cultural diversity, local raw materials, and skilled artisans. However, challenges remain, such as competitor product quality, price competition, trade regulations, and the dominance of foreign brands. Recommended strategies include improving product quality and innovation, adapting to market trends, collaborating with foreign distributors, and promoting cultural-based branding. With effective strategies, the handicraft trade between Indonesia and Singapore can be strengthened, generating economic benefits for both countries.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Komisaris Independen Terhadap Agresivitas Pajak Melanie Octavia; Adila Sari; Pricillia D. Valentine; Rizky Raditya Pratama; An Suci Azzahra
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This study analyses the effect of profitability, company size, and the number of independent commissioners on tax aggressiveness in the health sector listed on the Indonesia Stock Exchange during the period 2021-2024. Tax aggressiveness refers to the company's efforts to reduce tax liabilities in order to increase their economic value. The method applied in this study is a quantitative approach, with a population consisting of 18 companies in the health sector listed on the IDX, from which a sample of 15 companies was taken through purposive sampling. The data used was 40, after eliminating data that were considered outliers. Analyses were conducted by checking classical assumptions as well as conducting tests individually and jointly. The findings showed that individually, the three variables did not show a significant influence on tax aggressiveness. Overall, they also did not contribute significantly with a significance value of 0.292. This suggests that there are other more dominant factors that influence aggressive tax policies in these companies.
Pengaruh Ukuran Perusahaan, Capital Intensity Dan Inventory Intensity Terhadap Agresivitas Pajak Pada Perusahaan Sektor Healthcare Natasha; Nayla Nurul Putri; Nuraini Azlin; An Suci Azzahra
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to evaluate the impact of company size, capital intensity, and inventory intensity on tax aggressiveness behaviour in companies in the healthcare sector listed on the Indonesia Stock Exchange. The phenomenon of tax aggressiveness is an important thing to pay attention to because it can affect the clarity of financial statements and the efficiency of the tax system. This study uses a quantitative method with the use of multiple linear regression analysis, where data is taken from the company's financial statements from 2021-2024. The population was 34 companies. The sample was taken using a purposive sampling approach with a sample of 11 companies that met the requirements, because there was abnormal data, 13 data were excluded, thus obtaining a total of 42 observation data. The results of partial testing show that the three independent variables, namely company size, capital intensity, and inventory intensity, on tax aggressiveness, do not have a significant effect on tax aggressiveness. In addition, the results of simultaneous testing show that the three variables collectively have no significant effect on tax aggressiveness. This finding indicates that there are other factors outside the model that are more influential on corporate tax aggressiveness in the healthcare sector.
Analisis Kinerja Keuangan Perusahaan Pada Sektor Infrastruktur Yang Terdaftar Di BEI Sebelum Dan Pada Saat Pandemi COVID-19 Abel Sonia S; Rizky Raditya Pratama; Fitri Yani Panggabean
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to analyse the financial performance of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) before and during the COVID-19 pandemic. The COVID-19 pandemic that has hit since early 2020 has had a significant impact on economic activity, including the infrastructure sector which is highly dependent on mobility and long-term investment. Performance analysis is carried out by comparing key financial ratios such as profitability (ROA, ROE, NPM), liquidity (CR, QR), solvency (DER), and activity (TATO) in the period 2018-2019 (before the pandemic) and 2020-2021 (during the pandemic). The analysis method used in this research is descriptive quantitative analysis with a comparative approach. The results showed that in general, there was a decline in the financial performance of most infrastructure sector companies during the pandemic, especially in the aspects of profitability and activity. This decline reflects operational disruptions and decreased demand due to social restrictions and economic uncertainty. However, some companies have managed to maintain stable performance thanks to business diversification and operational efficiency. These findings provide important insights for investors and company management in anticipating financial risks in times of crisis.
Pengaruh Leverage, Ukuran Perusahaan, dan Profitabilitas Terhadap Tax Avoidance Yulia Ribuna Br Bangun; Annisa Khairani; Salshabilla Nayma; Abel Sonia S; An Suci Azzahra
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

The effect of leverage, company size, and profitability on tax avoidance efforts in businesses engaged in the industrial sector. Leverage is measured by DAR, company size is measured by Ln (total assets), Profitability is measured by ROA and tax avoidance by ETR. The focus of quantitative research is industrial companies listed on the IDX. The number of samples collected using the purposive method was 19. Secondary data was used from the 2020-2024 financial statements. To complete this analysis, hypotheses and classical assumptions were tested. The results showed that tax avoidance was not affected by leverage, business size, or profitability.
Literatur Review Teori Hexagon Dalam Mendeteksi Fraud Pada Laporan Keuangan Annisa Khairani; Yulia Ribuna Br Bangun; Abel Sonia S; An Suci Azzahra
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This article reviews the hexagon theory in detecting fraud in financial statements. This article aims to find out how the results of research in 2025 regarding the hexagon theory in detecting fraud in financial statements? And what are the measurement indicators of the 2025 research results regarding the hexagon theory in detecting fraud in financial statements? The method of writing this scientific article is with qualitative methods and literature review (Library Research). Data obtained from conducting literature studies from various studies on fraud conducted in 2025 from national journals obtained from the Google Scholar page and researchers conducted for all studies in Indonesia. Researchers conducted data searches using the keyword “Hexagon Theory in Detecting Fraud”. The results obtained the most influential factor in detecting fraudulent financial statements is stimulus in 9 articles. Then the next factors are capability in 7 articles, collusion in 6 articles, opportunity in 5 articles, rationalization in 5 articles, and arrogance in 5 articles. The results obtained in the measurement indicators are stimulus with 3 projections, opportunity with 3 projections, rationalization with 2 projections, capability with 1 projection, arrogance with 6 projections, and collusion with 5 projections.

Page 89 of 95 | Total Record : 945

 87   88   89   90   91 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2026): Juli - September 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