cover
Contact Name
Handy Nur Cahya
Contact Email
handy.nur@dsn.dinus.ac.id
Phone
+6224-3567010
Journal Mail Official
jekobs@feb.dinus.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Semarang Jalan Nakula I No. 5-11, Semarang, Provinsi Jawa Tengah, Indonesia
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Ekonomi dan Bisnis
ISSN : -     EISSN : 29648866     DOI : -
Core Subject : Economy, Social,
Jurnal Ekonomi dan Bisnis (JEKOBS) adalah media publikasi penelitian empiris ataupun konseptual oleh mahasiswa Jurusan Manajemen dan Akuntansi. Artikel - artikel yang dipublikasikan merupakan publikasi Tugas Akhir mahasiswa dalam menyelesaikan jenjang pendidikan, baik Strata 1, 2, maupun 3. Artikel yang terbit sudah melalui uji proposal, uji lisan dan presentasi, selayaknya ujian akhir pada proses penyusunan Tugas Akhir mahasiswa. Serta, penyusunan standar penulisan karya ilmiah sesuai kedalaman materi mahasiswa pada masing-masing Strata. Jurnal Ekonomi dan Bisnis (JEKOBS) diterbitkan berkala dalam basis 3 bulanan setiap Maret, Juni, September, Desember, serta diterbitkan secara Online pada website: http://publikasi.dinus.ac.id/index.php/JEKOBS Jurnal Ekonomi dan Bisnis (JEKOBS) mempublikasikan Jurnal dalam cakupan bidang keilmuan meliputi: --Management Science Marketing Management Operations Management Financial management Human Resource Management International Business Entrepreneurship --Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Articles 79 Documents
Penerapan dan Dampak Pajak Penghasilan (PPh) dalam Meningkatkan Kepatuhan Wajib Pajak Nabila, Nur; Furqon, Imahda Khoiri
Jurnal Ekonomi dan Bisnis Vol. 4 No. 4 (2025): Desember 2025
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v4i4.14845

Abstract

This study aims to analyze the implementation of Income Tax (PPh) and its impact on taxpayer compliance in Indonesia. The research method employed is a qualitative literature review, using various journals, articles, and official documents related to taxation as data sources. Data collection techniques include identification, classification, and synthesis of relevant literature, while analysis is conducted descriptively and systematically to describe the relationship between PPh implementation, taxpayer compliance, and state revenue. The findings indicate that effective PPh implementation supported by sound administrative systems, digitalization (e-filing and e-billing), socialization, supervision, and enforcement of sanctions can improve taxpayer compliance. Internal factors such as tax awareness and understanding of regulations, as well as external factors including service quality, culture, and social environment, significantly influence compliance behavior. This study provides practical value for tax authorities in designing effective taxation strategies that integrate technology, education, fiscal policy, and supervision to enhance compliance and state revenue sustainably.   Penelitian ini bertujuan untuk menganalisis penerapan Pajak Penghasilan (PPh) dan dampaknya terhadap kepatuhan wajib pajak di Indonesia. Metode penelitian yang digunakan adalah literature review dengan pendekatan kualitatif, menggunakan berbagai jurnal, artikel, dan dokumen resmi terkait perpajakan sebagai sumber data. Teknik pengumpulan data meliputi identifikasi, pengklasifikasian, dan sintesis informasi dari literatur yang relevan, sedangkan analisis dilakukan secara deskriptif dan sistematis untuk menggambarkan hubungan antara penerapan PPh, kepatuhan wajib pajak, dan penerimaan negara. Hasil penelitian menunjukkan bahwa penerapan PPh yang didukung sistem administrasi yang baik, teknologi digitalisasi (e-filing dan e-billing), sosialisasi, serta pengawasan dan penegakan sanksi dapat meningkatkan kepatuhan wajib pajak. Faktor internal seperti kesadaran pajak dan pemahaman regulasi, serta faktor eksternal seperti kualitas pelayanan, budaya, dan lingkungan sosial juga berperan signifikan dalam membentuk perilaku kepatuhan. Penelitian ini memberikan nilai praktis bagi otoritas pajak untuk merumuskan strategi perpajakan yang efektif, menggabungkan teknologi, edukasi, kebijakan fiskal, dan pengawasan untuk meningkatkan kepatuhan dan penerimaan negara secara berkelanjutan.
Implementasi Prinsip Organizing dalam Manajemen Bisnis Syariah : Studi Kasus Umkm Seblak Gacor Telang Bangkalan Madura Yulianti, Eka Nova; Nisa’, Ana Fitroyun; Mufida, Imroatun; Jazuli, Moh; Cahyo, Nur; Zubaidah, Siti
Jurnal Ekonomi dan Bisnis Vol. 4 No. 4 (2025): Desember 2025
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v4i4.14875

Abstract

This study aims to analyze the organizing function from an Islamic management perspective in the case of UMKM Seblak Gacor in Telang, Bangkalan, focusing on the principles of trustworthiness (amanah), justice (al-‘adl), consultation (syura), honesty (sidq), and consistency (istiqamah) in line with maqashid shariah. The research employed a descriptive qualitative approach with a case study method, where data were collected through in-depth interviews with the owners and employees, supported by relevant scholarly literature. Data analysis followed Miles and Huberman’s model, consisting of data reduction, data display, and conclusion drawing, with validity ensured through source triangulation. The findings reveal that organizing practices have partially reflected sharia principles, such as implementing a shift system for fairness, proportional sharing of capital and responsibilities, and decision-making through consultation. However, challenges remain, including ineffective internal communication, the absence of written standard operating procedures (SOPs), and internal conflicts affecting service consistency. In conclusion, the effectiveness of organizing based on Islamic principles is determined not only by technical efficiency but also by the integration of spiritual values that bring blessings to the business.   Penelitian ini bertujuan untuk menganalisis fungsi organizing dalam perspektif manajemen Islam pada kasus UMKM Seblak Gacor di Telang, Bangkalan, dengan fokus pada prinsip amanah, keadilan (al-‘adl), musyawarah (syura), kejujuran (sidq), dan konsistensi (istiqamah) yang sejalan dengan maqashid shariah. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus, di mana data diperoleh melalui wawancara mendalam dengan pemilik dan karyawan serta didukung literatur akademik relevan. Analisis data mengikuti model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan, dengan validitas dijaga melalui triangulasi sumber. Hasil penelitian menunjukkan bahwa praktik organizing sebagian telah mencerminkan prinsip syariah, seperti penerapan sistem shift untuk keadilan, pembagian modal dan tanggung jawab secara proporsional, serta pengambilan keputusan melalui musyawarah. Namun, masih terdapat tantangan berupa komunikasi internal yang kurang efektif, ketiadaan standar operasional prosedur (SOP) tertulis, dan konflik internal yang memengaruhi konsistensi pelayanan. Kesimpulannya, efektivitas organizing berbasis prinsip Islam ditentukan tidak hanya oleh efisiensi teknis, tetapi juga oleh integrasi nilai spiritual yang menghadirkan keberkahan usaha. Penelitian ini merekomendasikan penguatan sistem komunikasi, formalisasi SOP, peningkatan kapasitas SDM, serta pembentukan mekanisme penyelesaian konflik berbasis nilai Islam guna menjamin keberlanjutan usaha.
Pengukuran Kinerja Pendapatan Daerah Melalui Analisis Rasio Keuangan Daerah: Studi Pada Kabupaten Barito Selatan Tahun 2020-2024 Hapsari, Mega Tunjung; Putri, Alya Rahmalia; Wildad, Eka Chusnul; Nisa Rivia Hidayah; Wahyuningtiyas, Zuli
Jurnal Ekonomi dan Bisnis Vol. 4 No. 4 (2025): Desember 2025
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v4i4.14966

Abstract

This study aims to analyze the revenue performance of Barito Selatan Regency during 2020–2024 period through a financial ratio approach.. The research applied a descriptive quantitative method based on secondary data from regional financial reports and official publications of the central Bureau statistics. The analysis includes the ratio effectiveness of local revenue (PAD), the proportion of direct and indirect expenditures, independence ratio, dependency ratio, and revenue growth ratio. The findings reveal that local revenue performance fluctuated, with the highest achievement in 2021 classified as effective, but declined in subsequent years. Regional expenditure was still dominated by indirect spending, indicating less optimal budget allocation. The financial independence level remained very low, while dependency on transfers from central and provincial governments was extremely high. Nevertheless, the revenue growth ratio showed a positive trend with an average categorized as high, reflecting potential for future fiscal improvement. These results highlight the urgency of optimizing local revenue management and increasing productive expenditure to reduce fiscal dependency and support sustainable regional independence. The study has limitations as it uses secondary data whose accuracy depends on reporting quality, does  not consider external factors such as fiscal policies and economic conditions, and only covers a five year period, which does not yet reflect long term trends. Future studies are recommended to extend the analysis period and include external variables for moore comprehensive results.   Penelitian ini bertujuan untuk menganalisis kinerja pendapatan daerah Kabupaten Barito Selatan pada periode 2020–2024 melalui pendekatan rasio keuangan. Metode yang digunakan adalah deskriptif kuantitatif dengan memanfaatkan data sekunder dari laporan keuangan daerah dan publikasi resmi Badan Pusat Statistik. Analisis mencakup rasio efektivitas Pendapatan Asli Daerah (PAD), perbandingan belanja langsung dan tidak langsung, rasio kemandirian, rasio ketergantungan, serta rasio pertumbuhan pendapatan. Hasil penelitian menunjukkan kinerja PAD cenderung fluktuatif dengan pencapaian tertinggi pada tahun 2021 yang tergolong efektif, namun menurun pada tahun-tahun berikutnya. Struktur belanja daerah masih didominasi belanja tidak langsung sehingga kinerja pengeluaran dinilai kurang optimal. Tingkat kemandirian keuangan daerah masih sangat rendah, sementara ketergantungan pada dana transfer pemerintah pusat dan provinsi sangat tinggi. Meskipun demikian, rasio pertumbuhan pendapatan menunjukkan tren positif dengan rata-rata kategori tinggi, menandakan adanya potensi peningkatan kinerja fiskal di masa depan. Temuan ini menegaskan pentingnya strategi optimalisasi PAD dan penguatan belanja produktif untuk mengurangi ketergantungan fiskal serta mendukung kemandirian daerah secara berkelanjutan. Penelitian ini memiliki keterbatasan karena menggunakan data sekunder yang akurasinya bergantung pada kualitas pelaporan serta belum mempertimbangkan faktor eksternal seperti kebijakan fiskal dan kondisi ekonomi, serta hanya mencakup periode lima tahum sehingga belum mencerminkan tren jangka panjang. Penelitian selanjutnya disarankan memperluas periode analisis dan menambahkan variabel eksternal untuk memperoleh hasil yang lebih komprehensif.  
Strategi Advokasi Kebijakan Berbasis Penelitian Ekonomi Islam dalam Mendorong Penguatan Regulasi Dendi, Ahmad; Nuraisyah, Azahra Rizky; Yanti, Rizma; Alifa, Naufal Luthfi
Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Maret 2026
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v5i1.15124

Abstract

This study examines research-based policy advocacy strategies in Islamic economics to strengthen regulations and institutional frameworks oriented toward justice and public welfare. Using a qualitative library research approach, this study analyzes academic literature and policy documents published between 2020 and 2025 through content analysis. The findings show that research-based advocacy plays a crucial role in linking academic knowledge with Islamic economic policymaking. Academics contribute significantly to policy innovation, while the integration of Islamic ethical values supports institutional sustainability. Furthermore, collaboration through the triple helix model enhances participatory and welfare-oriented governance. These findings highlight the importance of integrating empirical research into Islamic economic regulation based on maqashid al-sharia. Penelitian ini menganalisis strategi advokasi kebijakan berbasis penelitian ekonomi Islam dalam memperkuat regulasi dan kelembagaan yang berorientasi pada keadilan dan kemaslahatan. Metode penelitian menggunakan pendekatan kualitatif melalui studi kepustakaan terhadap literatur akademik dan dokumen kebijakan periode 2020–2025 dengan teknik analisis isi. Hasil penelitian menunjukkan bahwa advokasi kebijakan berbasis riset berperan efektif dalam menjembatani akademisi dan pembuat kebijakan, sementara kolaborasi model triple helix memperkuat tata kelola kelembagaan ekonomi syariah yang partisipatif dan berkelanjutan. Selain itu, internalisasi nilai etika Islam seperti amanah dan tanggung jawab sosial menjadi faktor penting dalam keberlanjutan lembaga ekonomi syariah. Temuan ini menegaskan pentingnya integrasi riset akademik dalam perumusan kebijakan untuk memperkuat regulasi ekonomi Islam berbasis maqashid syariah.
Pengaruh Literasi Keuangan, Gender, dan Gaya Hidup Terhadap Perilaku Pengelolaan Keuangan Mahasiswa Program Studi Pendidikan Ekonomi Universitas Jember Angkatan 2024 Khairunnisa, Faridatul; Efendi, Riyanto; Kusumawati, Astrian; Hudha, Choirul; Setyono, Vicky Indarto
Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Maret 2026
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v5i1.15184

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, gender, dan gaya hidup terhadap perilaku pengelolaan keuangan mahasiswa Program Studi Pendidikan Ekonomi Universitas Jember Angkatan 2024. Penelitian menggunakan pendekatan kuantitatif dengan penyebaran kuesioner kepada responden yang dipilih secara acak. Data dianalisis menggunakan regresi linier berganda dengan bantuan IBM SPSS Statistics 27. Hasil penelitian menunjukkan bahwa literasi keuangan dan gender berpengaruh signifikan terhadap perilaku pengelolaan keuangan. Sementara itu, gaya hidup tidak berpengaruh signifikan terhadap perilaku pengelolaan keuangan mahasiswa. Secara simultan, ketiga variabel independen berpengaruh secara signifikan terhadap perilaku pengelolaan keuangan. Nilai Adjusted R² sebesar 0,564 mengindikasikan bahwa 56,4% variasi perilaku pengelolaan keuangan dapat dijelaskan oleh literasi keuangan, gender, dan gaya hidup. Temuan ini mengimplikasikan pentingnya peningkatan literasi keuangan mahasiswa untuk mendukung kemampuan pengelolaan keuangan yang lebih bertanggung jawab.
Volatilitas Harga Emas sebagai Safe Haven dan Hedge di Indonesia: Model GARCH Andini, Meyga Refina Putri; Efendi, Marthunis
Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Maret 2026
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v5i1.15366

Abstract

This study examines the risk characteristics and price volatility of gold in Indonesia over the 2015–2024 period. The analysis applies the GARCH (1,1) model to assess the magnitude of price fluctuations and the market’s ability to respond to changing economic conditions. Based on 2,563 daily observations, the annual volatility of the domestic gold market is estimated at around 21.11%. This figure reflects active but still reasonable price movements. Another important finding is the market’s fast recovery, where about half of the impact from economic shocks typically fades within approximately 1.5 days. This indicates that risk in the gold market tends to be short-lived. The study also highlights the shifting role of gold under different market conditions. During periods of severe stress, such as the 2020 pandemic, both gold prices and volatility increased sharply, confirming its function as a short-term safe haven. In more stable periods, volatility declines quickly and prices follow a gradual upward trend, reinforcing gold’s role as a long-term hedging instrument. Overall, these findings suggest that gold is not only a safe asset but also a resilient and adaptive market for investors in Indonesia.
Financial Literacy, Financial Behavior (FoMO), and Influencers Determinants of Investment Decision Members of the Investment Gallery Forum of the Capital Market Study Group in Semarang City Budiyanti, Erfina Vesnia; Prayitno, Agus; Puspitasari, Diana; Safitri, Maria
Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Maret 2026
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v5i1.15491

Abstract

This study aims to analyze the influence of financial literacy, financial behavior (Fear of Missing Out/FoMO), and influencers on investment decision-making among members of the Investment Gallery – Capital Market Study Group in Semarang City. The research employed a quantitative approach using purposive sampling, involving 155 respondents consisting of members, administrators, and interns of investment galleries who already possess a Single Investor Identification (SID). Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS 25. The results reveal that all three independent variables—financial literacy, financial behavior (FoMO), and social media influencers—have a positive and significant effect on investment decisions. Among these variables, financial literacy has the most dominant influence with a coefficient value of 0.706, followed by financial behavior (FoMO) with 0.194, and influencers with 0.134. Collectively, these variables explain 48.1% of the variation in investment decision-making. The findings indicate that a strong understanding of financial concepts, psychological motivation to avoid missing out, and digital social influence from credible influencers are key factors shaping rational investment decisions among young investors.
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan dan Arus Kas Terhadap Struktur Modal Pada Perusahaan Properti di BEI Estuti, Eni Puji; Hendrayanti, Silvia; Marhamah, Marhamah
Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Maret 2026
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v5i1.15544

Abstract

The selection of an optimal capital structure is expected to minimize capital costs and maximize firm value. However, in practice, this decision is influenced by various internal company characteristics and dynamic external conditions. This study aims to examine the effect of company size, sales growth, and cash flow on capital structure. This study was conducted on property companies listed on the Indonesia Stock Exchange (IDX) in 2021, 2022, and 2023. Data analysis used SPSS with classical assumption testing, multiple regression analysis, t-tests and F-tests, and coefficients of determination. The results of this study indicate that company size has a positive and significant effect on capital structure, sales growth has a positive but insignificant effect, and cash flow has a negative but significant effect on capital structure. The managerial implications of this study are that property companies can utilize external funds by increasing their capital structure by using assets as collateral. In situations of limited operating cash flow, companies should increase external funding. This will increase opportunities for property company operational development..     Optimalisasi struktur modal diharapkan mampu menurunkan biaya modal, namun dalam implementasinya keputusan ini dipengaruhi oleh berbagai karakteristik internal perusahaan dan kondisi eksternal yang dinamis. Artikel ini bertujuan untuk meneliti pengaruh ukuran Perusahaan (x1), pertumbuhan penjualan (x2) dan arus kas (x3) terhadap struktur modal (Y). Penelitian ini dilakukan pada Perusahaan properti di BEI pada periode 2021, 2022, 2023. Analisis data menggunakan SPSS dengan pengujian asumsi klasik, analisis regresi berganda, uji t dan uji F, serta koefisien determinasi. Hasl penelitian ini menunjukkan ukuran perusahaan berpengaruh positif dan signifikan terhadap struktur modal, pertumbuhan penjualan berpengaruh positif dan tidak signifikan, arus kas  berpengaruh negatif dan signifikan terhadap struktur modal. Implikasi manajerial dari hasil penelitian ini bahwa perusahaan properti dapat memanfaatkan dana eksternal melalui peningkatan struktur modal dengan menggunakan asset sebagai jaminannya. Dan dalam situasi kas operasi yang kecil sebaiknya perusahaan menaikkan pendanaan eksternal. Hal ini akan memperbesar kesempatan pengembangan operasional perusahaan properti.
Analisis Content Creator, Social Media Engagement, Customer Trust Terhadap Loyalitas Pelanggan Daviena Skincare di Jawa Tengah Santang, Nyimas Ayu Rara; Farida, Ida; Putra, Febrianur Ibnu Fitroh Sukono; Setiawan, Aries
Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Maret 2026
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v5i1.15587

Abstract

This research is driven by the intense competition within the beauty industry and the emergence of negative issues regarding alleged "overclaiming" practices by Daviena Skincare products. The primary focus of this study is to analyze how customer loyalty is formed and maintained despite issues that potentially undermine consumer confidence. This study employs a quantitative research method with a positivism approach, utilizing multiple linear regression analysis via SPSS 25. The research population consists of Daviena Skincare consumers residing in Central Java. Samples were selected using a purposive sampling technique, specifically targeting consumers who have used the products more than twice. Based on the Hair formula, a total of 110 respondents were obtained. The objective of this research is to identify and analyze the influence of content creators, social media engagement, and customer trust on Daviena Skincare’s customer loyalty in Central Java, particularly in the aftermath of the overclaim issue. Data were collected through questionnaires using a Likert Scale, followed by data quality testing (validity and reliability), classical assumption tests, and multiple linear regression modeling. The findings indicate that the content creator variable is in the "very high" category (4.24), while social media engagement (3.86) and customer trust (3.93) are in the "high" category. Overall, these three factors play a crucial role in shaping Daviena Skincare's customer loyalty, which remains in the "very high" category (4.23). Despite the overclaim controversy, the practical implications of this research suggest that brands in the beauty industry must remain transparent, responsive, and maintain positive communication with consumers to sustain loyalty even when facing negative issues. Penelitian ini dilatarbelakangi oleh persaingan ketat di indstri kecantikan dan adanya isu negative berupa dugaan praktik overclaim pada produk Daviena Skincare. Fokus utama penelitian adalah menganalisis bagaimana loyalitas pelanggan tetap terbentuk dan terjaga meskipun terdapat isu yang berpotensi mempengaruhi kepercayaan konsumen. Metode Penelitian kuantitatif dengan pendekatan positivisme, menggunakan Analisis data regresi linier berganda melalui alat bantu SPSS 25. Populasi penelitian merupakan konsumen Daviena Skincare yang bertempat tinggal di Jawa Tengah dan mengambil sampel menggunakan teknik purposive sampling dengan kriteria yang telah menggunakan produk lebih dari 2 kali.berdasarkan rumus Hair, diperoleh jumlah responden sebanyak 110 orang. Tujuan riset ini untuk mengetahui dan menganalisis pengaruh content creator,social media engagement, dan customer trust terhadap loyalitas pelanggan Daviena Skincare di Jawa Tengah, Khususnya pasca dampak isu Overclaim. Data dikumpulkan melalui penyebaran kuesioner dengan Skala Likertmeliputi uji kualitas data (validitas dan reliabilitas), uji asumsi klasik, serta uji model regresi linier berganda. Temuan menunjukkan bahwa variable content creator berada pada kategori sangan tinggi (4,24), sementara social media engagement (3,86) dan customer trust (3,93) berada pada kategori tinggi. Secara keseluruhan, ketiga faktor tersebut berperan penting dalam membentuk loyalitas pelanggan Daviena Skincare yang tetap berada pada kategori sangat tinggi (4,23) meskipun ditengah isu overclaim.