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Jurnal Bisnis Kreatif dan Inovatif
Published by Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia
ISSN : 30470234     EISSN : 30469058     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Bisnis Kreatif dan Inovatif (JUBIKIN) diterbitkan oleh Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia. Jurnal Bisnis Kreatif dan Inovatif (JUBIKIN) memuat topik dalam Jurnal ini berkaitan dengan segala aspek manajemen, namun tidak terbatas pada topik berikut: Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasi, Manajemen Rantai Pasokan, Tata Kelola Perusahaan, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. Jurnal Bisnis Kreatif dan Inovatif (JUBIKIN) berkomitmen untuk memuat artikel berbahasa Indonesia dan berbahasa Inggris yang berkualitas dan dapat menjadi rujukan utama para peneliti dalam bidang Ilmu Manajemen dan Bisnis. Jurnal ini terbit 1 tahun 4 kali (Maret, Juni, September, dan Desember).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 121 Documents
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Pengaruh Biaya Produksi dan Penjualan Terhadap Pendapatan Laba Bersih Perusahaan yang Terdaftar di Bursa Efek Indonesia (Studi Kasus Pada PT Unilever Indonesia: Studi Kasus Pada PT Unilever Indonesia Ayu Niken Faizati; Noorlaily Maulida; Abdul Kadir; Dewi Ariefahnoor
Jurnal Bisnis Kreatif dan Inovatif Vol. 2 No. 4 (2025): Desember : Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1110

Abstract

One of the factors that causes a company to grow is because of the maximum income or profit obtained. When raw material prices rise or there is an increase in labor and overhead costs , the company must incur higher costs to produce products. If this condition s not balanced with selling price adjustments, the profit margin will narrow and net profit will decrease. Net profit is a key indicator that reflects ai company's financial performance. Profit is a basic and important position of the financial overview that has various uses in various contexts, the definition of profit itself is the difference between expenses and income. The effect of production and sales costs on net profit at PT Unilever Indonesia Tbk during the period 2015 to 2022 reflects the complex phenomena faced by the company in carrying out its operations. During this period, PT Unilever faced various challenges organiting from market conditions, changes in rai material prices, and fluctuating consumer demand. The results of this study indicate that: (1) Production costs partially do not have ai significant effect on net profit, this is evidenced by ai significance value of 0.363 > 0.05. (2) Sales partally have ai significant effect on net profit, this is proven by ai significance value of 0.035 < 0.05. (3) Production and sales costs simultaneously haive ai significant effect on net profit, this is proven by ai significance value of 0.000 < 0.05. (4) The influence of the independent variables of production and sales costs on the dependent variable of net profit is 89.3%, while the remaining 10.7% is influenced by other factors outside this reseairch model.
Pengaruh Gaya Kepemimpinan terhadap Produktivitas Kerja Karyawan PT. Graha Inti Jaya Ridha Septina Arini; Junaidi Junaidi; Periyadi Periyadi; Lamsah Lamsah; Abdurrahman Abdurrahman
Jurnal Bisnis Kreatif dan Inovatif Vol. 2 No. 4 (2025): Desember : Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1111

Abstract

Vairiious studiies iin the Humain Resources sector haive used quaintiitaitiive reseairch daitai wiith survey methods aind used reseairch iinstruments usiing questiionnaiiires thait aipply ai Liikert scaile ais ai tool to meaisure the opiiniions, aittiitudes, aind perceptiions of employees, both iindiiviiduails aind groups, regairdiing ongoiing sociiail phenomenai. Aiccordiing to previious reseairch (Ainaindai et ail., 2023), leaidershiip style aind work motiivaitiion haive ai siigniifiicaint iimpaict on employee performaince ait PT. Tiirtai Sukses Paindain. Where thiis staitement iis the saime ais the results of previious reseairch (Gemiinii, 2021) whiich showed thait leaidershiip style aind work motiivaitiion ailso haive ai siigniifiicaint iimpaict on employee performaince ait Baink Sulselbair Jeneponto Brainch. Thiis study iis ai development of reseairch (Ainaindai et ail., 2023) usiing quaintiitaitiive methods aind usiing ai Liikert scaile ais ai meaisuriing tool to how much iinfluence leaidershiip style aind work motiivaitiion haive on employee effectiiveness ait Plaismai PT. Graihai Iintii Jaiyai. Baised on taible 4.6, the results of the siimultaineous test (F test) show thait the cailculaited F vailue iis 426.340 aind iits siigniifiicaince reaiches 0.000. Meainwhiile, the F taible corresponds to the diistriibutiion taible ait ai 5% error raite of 2.72. Thiis iindiicaites thait the cailculaited F iis greaiter thain the F taible (426,340 > 2.72) aind iits siigniifiicaince iis 0.00, less thain 0.05.
Peran Kegiatan Kewirausahaan dalam Meningkatkan Soft skill Mahasiswa di Era Globalisasi Nadiyah Salamah; Marsela Marsela; Naela Faiza Khaerani; Karyadi Hidayat
Jurnal Bisnis Kreatif dan Inovatif Vol. 3 No. 1 (2026): Februari: Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1117

Abstract

This article discusses how entrepreneurial activities can enhance students' soft skills in the context of globalization, with an emphasis on communication, leadership, and adaptability. The study employs a descriptive qualitative method, utilizing literature review techniques that allow for a narrative exploration of soft skill development such as communication and leadership in entrepreneurial activities. The analysis reveals that entrepreneurial engagement significantly improves students' soft skills, including teamwork collaboration and innovation, which are essential for facing the challenges of globalization. The findings suggest that practice-based entrepreneurship education is far more effective than theory alone in building resilience and networks. The study concludes by highlighting the importance of integrating entrepreneurial activities into higher education curricula to prepare students for global competition, along with recommendations to develop project-based programs. This research contributes to the higher education literature with empirical evidence derived from the Indonesian context, although it is limited to a specific group of students.
Analisis Pemanfaatan Media Sosial dalam Strategi Pemasaran Shopee Syifa Ananda; Safira Ade Anggreini; Sintya Grace
Jurnal Bisnis Kreatif dan Inovatif Vol. 3 No. 1 (2026): Februari: Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1119

Abstract

The development of digital technology has encouraged companies to adjust their marketing strategies, one of which is by utilizing social media. Shopee, as one of the largest e-commerce platforms in Indonesia, actively uses social media to expand its market reach, enhance its brand image, and attract consumers. This study aims to analyze how Shopee uses social media in its marketing strategy, focusing on the types of strategies used and their effectiveness in influencing consumers. The research method used is a Google form. The analysis is conducted by collecting questionnaire results from people who have filled it out and comparing them with other results. The results show that Shopee uses social media through various approaches, such as collaborating with influencers, creating creative content, and running interactive promotional campaigns on platforms such as Instagram, TikTok, and YouTube. These strategies have proven effective in increasing brand awareness, building interactions with consumers, and encouraging customer loyalty and purchasing decisions. This study concludes that social media plays an important role in supporting the success of Shopee's marketing strategy. These findings are expected to serve as a reference for e-commerce companies and other businesses in developing effective digital marketing strategies.
Indikasi Ketidakstabilan Harga terhadap Elastisitas Permintaan Minyak Goreng Kemasan dan Minyak Goreng Curah di Pasar Ciawitali Garut Yayu Yunengsih Rahayu; Mudrika Mudrika; De Dita Nur Padilah; Ryan Ahmad Zaelani; Ira Murwenie
Jurnal Bisnis Kreatif dan Inovatif Vol. 3 No. 1 (2026): Februari: Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1123

Abstract

This study aims to analyze the effect of the price of packaged cooking oil and bulk cooking oil on the elasticity of demand as one of the staple foods in Ciawitali Market, Garut Regency. The approach used is a quantitative descriptive method with a focus on associative analysis. Data were collected through observation and interviews in the period of September and October 2025. Then processed using simple linear regression analysis and demand elasticity analysis. The results show that the demand for both types of cooking oil is strongly influenced by price. For packaged cooking oil, it shows that 81.6% of the variation is influenced by price while the rest is influenced by other factors. For bulk cooking oil, it shows that 94.1% is influenced by price with an elasticity value of -6.346, which also shows elastic properties but lower than packaged oil which has an elasticity of -22.15. These results indicate that the increase in the price of packaged and bulk oil significantly reduces the amount of demand, with the greatest effect occurring on packaged oil because consumers tend to switch to more economical bulk oil.
Perkembangan Sektor Keuangan di Indonesia: Sebuah Studi Literatur Ivana Dea Amelia; Syamsul Hidayat
Jurnal Bisnis Kreatif dan Inovatif Vol. 3 No. 1 (2026): Februari: Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1124

Abstract

This study aims to analyze and understand the development of the financial sector in Indonesia through a literature review covering four main aspects: banking, financial digitalization, fiscal reforms, and financial literacy, as well as their impact on economic growth and public welfare. This literature review summarizes various findings and theories regarding the dynamics of the financial sector in efforts to maintain economic stability in Indonesia. The research findings indicate that the development of the banking sector plays a significant role in driving economic growth, particularly in expanding access to financing and improving the ease of fund distribution. In addition, digitalization strengthens the growth of financial technology by expanding access to financial services. Ongoing development of technology policies aims to address challenges in financial digitalization to make it more effective and secure. Furthermore, well-targeted fiscal reforms aim to improve productivity and economic stability. Meanwhile, the public also needs to cultivate wiser financial behavior to maximize the utilization of financial services as part of enhancing financial literacy. In conclusion, the positive impact of the advancement of the financial sector benefits economic growth and public welfare in Indonesia. This study emphasizes the importance of fostering collaboration between government policies, digital innovation, strengthening financial institutions, and helping the public enhance their capabilities to create a more inclusive and sustainable financial ecosystem.
Analisis Substitusi Konsumsi Jagung sebagai Alternatif Karbohidrat terhadap Elastisitas Permintaan di Pasar Ciawitali Icha Anisa Indriany; Hani Rohmat; Alfhan Firansa; Rahma Putri Suparman; Ira Murwenie
Jurnal Bisnis Kreatif dan Inovatif Vol. 3 No. 1 (2026): Februari: Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1133

Abstract

This study aims to analyze corn consumption substitution as an alternative carbohydrate source and to measure the demand elasticity of corn in response to fluctuations in corn and rice prices at Ciawitali Market, Garut Regency. Primary data were collected through observations and interviews, along with secondary data from West Java Central Statistics Agency processed using simple linear regression and cross-elasticity analysis with SPSS. Results show that changes in corn prices explain 99.7% of variation in corn demand with a positive coefficient of 0.827, indicating a substitution effect with rice, which experienced a concurrent price increase. The cross-elasticity value of 1.64 confirms the elastic substitution relationship between corn and rice. These findings highlight the potential of corn as a substitute for rice in maintaining stable food consumption despite fluctuations in staple commodity prices.
Analisis Peran Manfaat Pajak Tangguhan dalam Mitigasi Kerugian pada PT KAI (Persero) Tahun 2020–2021 Diyan Rifqiyah; Fortunata Aurelia Natasia Djagong; Rara Nur Aryani; Varadila Zahra
Jurnal Bisnis Kreatif dan Inovatif Vol. 3 No. 1 (2026): Februari: Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1136

Abstract

The COVID-19 pandemic significantly affected the financial performance of PT Kereta Api Indonesia (Persero), as reflected in the shift from profit in 2020 to a substantial pre-tax loss in 2021. This change had direct implications for the company’s tax components, particularly current tax and deferred tax, in accordance with PSAK 46 on Income Taxes. This study aims to analyze the changes in current tax and deferred tax between the two reporting periods and to examine the role of deferred tax benefits in reducing the company’s net loss. The research employs a quantitative descriptive approach with a comparative analysis method using secondary data from the company’s interim consolidated financial statements. The findings indicate that in 2021 the company recognized a deferred tax benefit that converted total income tax into a net tax benefit, thereby reducing the company’s net loss by approximately 15.8 percent. These results demonstrate that deferred tax does not merely arise from temporary differences but can function as an instrument of loss mitigation during periods of financial distress. The implications of this study highlight the importance of accurate application of PSAK 46, especially in times of economic downturn, and emphasize the need for realistic assessments of future taxable profits to ensure the reliability of deferred tax asset recognition.
Analisis Penerapan Laporan Keuangan Koperasi Simpan Pinjam dan Pembiayaan Syariah Nur Insani Varadila Zahra; Diyan Rifqiyah; Rara Nur Aryani; Fortunata A.N. Djagong
Jurnal Bisnis Kreatif dan Inovatif Vol. 3 No. 1 (2026): Februari: Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1137

Abstract

This study aims to analyze the implementation of financial reporting and evaluate the economic performance of Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Nur Insani during the period from 2022 to 2023. A descriptive qualitative method was employed, utilizing secondary data from the Statement of Financial Position, Cash Flow Statement, and Operating Results Report published by the cooperative. The findings indicate that KSPPS Nur Insani has implemented a computerized financial recording system, which enhances accuracy, transparency, and operational efficiency. However, the cooperative experienced significant financial pressure in 2023, as indicated by decreases in cash and cash equivalents, total assets, and temporary syirkah funds, both short-term and long-term. These declines reflect weakened liquidity and reduced fundraising capacity from members. Despite these challenges, the cooperative succeeded in increasing its Net Operating Results (SHU), demonstrating effective revenue management and operational cost control. Overall, the profitability of KSPPS Nur Insani remains positive, yet strategic improvements are necessary, particularly in strengthening liquidity management, increasing funding sources, optimizing asset utilization, and enhancing digital system implementation to support better financial governance. These strategic efforts are expected to improve business sustainability and maintain member trust in the future.
Transformasi Pola Belanja Konsumen dari Ritel Konvensional Menuju Quick Commerce Melalui Layanan Pengiriman Instan Nailah Shaqiqoh Dissurul; Laura Faradina Wally; Rizqia Awalia Zuleika; Sarah Jessica Amelia Putri Antoni; Rara Ayu Jihan Farrawansa Maulidina; Rusdi Hidayat Nugroho
Jurnal Bisnis Kreatif dan Inovatif Vol. 3 No. 1 (2026): Februari: Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1138

Abstract

The development of the digital era has triggered a significant transformation in consumer shopping patterns, which have now shifted from conventional retail to Quick Commerce (Q-Commerce). This article analyzes the phenomenon of changing consumer behavior driven by preferences for speed, practicality, and time efficiency, with the COVID-19 pandemic as the main catalyst. The study highlights that the success of Q-Commerce is highly dependent on Logistics Service Quality (LSQ), particularly in terms of timeliness, courier interaction quality, and order condition. Despite offering convenience that disrupts physical retail, this business model faces serious sustainability challenges, including high last-mile operational costs, difficulty achieving profitability leading to the closure of several market players, and intense competition from hybrid retail models. In addition, traffic safety issues and increased carbon emissions are highlighted as social and environmental impacts. This study concludes that while Q-Commerce holds great potential, its sustainability requires strategic innovations that balance service speed with cost efficiency and ecological responsibility.vThe development of the digital era has triggered a significant transformation in consumer shopping patterns, which have now shifted from conventional retail to Quick Commerce (Q-Commerce). This article analyzes the phenomenon of changing consumer behavior driven by preferences for speed, practicality, and time efficiency, with the COVID-19 pandemic as the main catalyst. The study highlights that the success of Q-Commerce is highly dependent on Logistics Service Quality (LSQ), particularly in terms of timeliness, courier interaction quality, and order condition. Despite offering convenience that disrupts physical retail, this business model faces serious sustainability challenges, including high last-mile operational costs, difficulty achieving profitability leading to the closure of several market players, and intense competition from hybrid retail models. In addition, traffic safety issues and increased carbon emissions are highlighted as social and environmental impacts. This study concludes that while Q-Commerce holds great potential, its sustainability requires strategic innovations that balance service speed with cost efficiency and ecological responsibility.

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