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The Institutions of Research and Community Service (IRCS) YKPN School of Business Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta Jalan Seturan, Sleman, DIY 55281 Telp. (0274) 486160, 486321 Fax. (0274) 486155
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Jurnal Ekonomi dan Bisnis
Published by Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta
ISSN : 19783116     EISSN : 26217880     DOI : https://doi.org/10.53916/jeb.v18i1
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Ekonomi dan Bisnis is a scientific journal published by the Institute Community Service Institute YKPN School of Business Research. JEB publishing is intended as a medium for presenting scientific works, both in the form of scientific studies and research results in the fields of economics and business. In addition, the issuance of JEB is also intended to complement the publication of the Journal of Accounting & Management (JAM) STIE YKPN Yogyakarta. Manuscripts of scientific studies and research results in accounting, management, and economics can be sent to the JEB Editorial Office Jalan Seturan, Yogyakarta 55281 or OJS jeb.stieykpn.ac.id or via e-mail jeb@stieykpn.ac.id. JEB is issued 3 (three) times in 1 year, namely in March, July, and November. To subscribe to JEB STIE YKPN Yogyakarta, please contact the JEB editorial office address.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 78 Documents
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LITERASI AI SEBAGAI KOMPETENSI ABAD KE-21: ANALISIS KONSEPTUAL DAN IMPLIKASI PENDIDIKAN Bambang Suripto
Jurnal Ekonomi Dan Bisnis Vol 20 No 1 (2026): Vol. 20 No.1 (2026): JEB Vol 20 No 1 Maret 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i1.128

Abstract

The rapid advancement of artificial intelligence (AI) technology requires individuals to be prepared to understand, use, and critically evaluate its impacts. AI literacy has become a strategic key in fostering a society that is adaptive to digital transformation. However, conceptual understanding and the implementation of AI literacy remain diverse and uneven, particularly in developing countries. This study aims to systematically review the literature addressing the definitions, dimensions, learning approaches, as well as the challenges and implications of AI literacy development. The method employed is a systematic review of 20 scholarly articles published between 2018 and 2024, sourced from reputable databases such as Scopus and Google Scholar. The findings indicate that AI literacy encompasses cognitive, affective, and sociocultural dimensions, along with increasingly relevant technical and ethical aspects. The lack of explicit curricula, teacher training, and policy integration constitutes major barriers. This study emphasizes the importance of synergy among governments, educational institutions, and industry sectors in enhancing AI literacy capacity in a contextual and inclusive manner. The theoretical and practical implications of this review provide a foundation for the development of policies, curricula, and assessment instruments that support AI-based education.
FAKTOR – FAKTOR PENDORONG MAHASISWA MEMILIH BERKARIR SEBAGAI KONSULTAN PAJAK (Studi Empiris Mahasiswa S1 Akuntansi) Intan Rahma Sari; Aura Zahra Al Januar; Nayla Regita Cahyani; Sri Putri Winingrum W.A; Muliyani
Jurnal Ekonomi Dan Bisnis Vol 20 No 1 (2026): Vol. 20 No.1 (2026): JEB Vol 20 No 1 Maret 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i1.129

Abstract

This study aims to examine the influence of motivation, self-efficacy, and taxation knowledge on accounting students’ interest in pursuing a career as tax consultants. This research employs a quantitative approach with purposive sampling. Data were collected through questionnaires distributed to 100 accounting students. The independent variables in this study are motivation, self-efficacy, and taxation knowledge, while the dependent variable is career interest as a tax consultant. Multiple linear regression analysis is used to assess the relationship between the independent and dependent variables. The findings indicate that motivation, self-efficacy, and taxation knowledge significantly and positively affect students’ interest in pursuing a career as tax consultants.
THE INFLUENCE OF THE NUMBER OF TOURISTS ON REGIONAL ORIGINAL REVENUE WITH HOTEL TAX REVENUE AS A MEDIATING VARIABLE Astuti Purnamawati; Algifari; Theresia Trisanti; Conny Tjandra Rahardja
Jurnal Ekonomi Dan Bisnis Vol 20 No 2 (2026): JEB Vol 20 No 2 Juli 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i2.130

Abstract

This study aims to examine the effect of the number of tourists on Regional Original Revenue (PAD) in the Special Region of Yogyakarta, with hotel tax revenue as a mediating variable. The research uses a quantitative approach with monthly secondary data from 2019 to 2023 obtained from official government sources. The analysis was conducted using the Hayes PROCESS regression model to test both direct and indirect relationships among variables. The results show that the number of tourists does not have a significant direct effect on PAD. However, the number of tourists has a significant positive effect on hotel tax revenue, and hotel tax revenue significantly influences PAD. Furthermore, mediation analysis indicates that hotel tax revenue successfully mediates the relationship between the number of tourists and PAD. This finding suggests that the contribution of tourism to regional revenue occurs indirectly through fiscal instruments, particularly hotel tax. These results highlight the importance of effective tax management in optimizing the economic benefits of tourism. Strengthening tax collection systems and improving fiscal governance are essential to enhance regional financial capacity. Future research is recommended to include other mediating variables and extend the observation period for a more comprehensive analysis.
TRANSFORMASI DIGITAL PERPAJAKAN DAN FAKTOR PERILAKU KEPATUHAN WAJIB PAJAK STUDY LITERATURE REVIEW Sri Ayem; Dara Ayu Melinda; Aidha Pradistha Kuncoro; Febrina Nor Wahidah; Eka Saputra Pratama
Jurnal Ekonomi Dan Bisnis Vol 20 No 2 (2026): JEB Vol 20 No 2 Juli 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i2.131

Abstract

Digital transformation has brought significant changes to the taxation sector. It plays a crucial role in promoting taxpayer compliance. This article reviews the literature on the implementation of tax digitalization and its impact on taxpayer compliance behavior. The method used is Systematic Literature Review (SLR), covering 21 national and international. The study results show that digitalization, such as e-filing, e-billing, and integrated administration systems, positive influence in reporting and tax payment efficiency. It also reduces compliance costs. System quality and ease of use are key in enhancing compliance intention and practice. Besides technology benefits, psychological behavioral factors, such as trust in tax authorities, intrinsic motivation, and social norms, still play a major role. However, the main challenges found are digital literacy gaps and uneven infrastructure, especially for SMEs and rural areas. Tax digitalization helps make the tax process clearer and more trustworthy. This facilitates taxpayer compliance. This research emphasizes that the success of tax digital transformation requires synergy between technology, taxpayer behavioral aspects, and equitable digital capacity building.
PRICE EARNING RATIO PADA PERUSAHAAN GO PUBLIK INDONESIA Teguh Gunawan Setyabudi; Susanti; Dian Palupi; Ulfah Setia Iswara
Jurnal Ekonomi Dan Bisnis Vol 20 No 2 (2026): JEB Vol 20 No 2 Juli 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i2.132

Abstract

This study aims to examine the determinants of a company's Price to Earnings Ratio. This research is a quantitative descriptive study utilizing secondary data in the form of annual financial reports of publicly listed non-financial companies in Indonesia, obtained through the Indonesia Stock Exchange. The study was conducted on publicly listed companies in Indonesia. Data analysis was performed using multiple linear regression analysis. The results indicate that Return on Equity and Debt to Equity influence the Price-to-Earnings Ratio. Good company financial performance will send a positive signal to the capital market, leading to an increase in the company's stock.
EFEKTIVITAS PEMBEBASAN PPN ATAS KEBUTUHAN POKOK DALAM PERLINDUNGAN KONSUMEN MENENGAH BAWAH: STUDI LITERATUR Niken; Pasha Anggrainy; Yuniati
Jurnal Ekonomi Dan Bisnis Vol 20 No 2 (2026): JEB Vol 20 No 2 Juli 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i2.133

Abstract

This research was conducted to examine the impact of the Value Added Tax (VAT) policy, specifically the VAT exemption, on the prices of basic necessities. This study highlights its implications for public purchasing power and consumer protection, particularly for the most vulnerable lower-middle-income groups. The research method employed was a literature review, reviewing data obtained from various scientific sources, such as books, academic journals, and relevant laws and regulations. Based on the research results, it is known that VAT exemption can affect the price of goods, although it is not always followed by an immediate price reduction. This condition is influenced by various other factors, such as the inflation rate, distribution system, and market conditions. Increased prices of goods have the potential to reduce public purchasing power and lead to decreased consumption. Furthermore, consumer protection is a crucial aspect of fiscal policy, given that consumers are generally at a lower level than businesses. In conclusion, the VAT exemption policy needs to be supported by supporting policies such as subsidies or social assistance to maintain public purchasing power and increase consumer protection, especially for vulnerable groups.
ASISTENSI RELAWAN PAJAK, KESADARAN, DAN KOMPLEKSITAS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Apip; Hery Laksito
Jurnal Ekonomi Dan Bisnis Vol 20 No 2 (2026): JEB Vol 20 No 2 Juli 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i2.134

Abstract

This study examines the effect of tax volunteer assistance, taxpayer awareness, and tax complexity on individual taxpayer compliance at the Small Tax Office of West Semarang. Using a quantitative approach, the population comprised 128,347 registered taxpayers. A sample of 100 respondents was selected using the Slovin formula and simple random sampling. Primary data were collected via a five point Likert scale questionnaire distributed directly from 27 February to 19 March 2024. Data analysis utilized multiple linear regression after satisfying validity, reliability, and classical assumption tests. Results indicate that taxpayer awareness positively and significantly affects compliance. Conversely, tax volunteer assistance and tax complexity have no significant effect. Simultaneously, all independent variables significantly affect compliance with an adjusted R square of 0.549, explaining 54.9 percent of the variance. These findings imply that internal awareness plays a more decisive role than external assistance programs or perceived regulatory complexity in shaping compliance behavior
PENGARUH IMPULSE PERSONALITY, REFERENCE GROUP, DAN IMPULSE BUYING TENDENCY TERHADAP IMPULSE BUYING BEHAVIOR. (STUDI KASUS PADA CUSTOMER SKINCARE DI DIY) Salsabila Eka Putri Nur Rahman; Bianka Andriyani; Wing Wahyu Winarno
Jurnal Ekonomi Dan Bisnis Vol 20 No 2 (2026): JEB Vol 20 No 2 Juli 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i2.135

Abstract

The skincare industry in Indonesia has experienced significant growth, Particularly among residents of the Special Region of Yogyakarta (DIY). This trend has led to an increase in Impulse buying behavior among skincare consumers, driven by both internal and external factors. This study aims to examine the influence of Impulse personality, Reference group, and Impulse buying tendency on Impulse buying behavior among skincare customer in DIY, This research employs a quantitative approach with data collection conducted via a questionnaire distributed using Google Forms. The study included 100 respondents who are consumers of skincare products in the Special Region of Yogyakarta. The sampling method used was purposive sampling, with the criterion that respondents had previously purchased skincare products. The data obtained was then analysed using IBM SPSS Statistic 25. The results of this study demonstrate that impulse personality, reference group, and impulse buying tendency have a significant and positive influence on impulse buying behavior (a case study of skincare customers in DIY).

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