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INDONESIA
Journal of Economics, Bussiness and Management Issues
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30320178     DOI : 10.47134/jebmi
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economics, Bussiness and Management Issues (JEBMI) is a double-blind peer-reviewed journal published by Indonesian Journal Publisher, Indonesia. The journal publishes research articles, conceptual articles, and book reviews on economics, bussiness, financial, and management issues (See Focus and Scope). The articles of this journal are published 4 times a year; March, June, September, and December.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 11 Documents
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Search results for , issue "Vol. 2 No. 2 (2025): Maret" : 11 Documents clear
Literasi Keuangan Digital dan Kepercayaan Keuangan memengaruhi Kepercayaan Keuangan serta Implikasinya terhadap Kesejahteraan Keuangan pada Generasi Z di Yogyakarta Nurafina, Aulia; Sari, Pristin Prima; Maulida , Alfiatul
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 2 (2025): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i2.580

Abstract

The development of financial technology in Indonesia is currently accelerating, providing economic changes and utilizing technology for various conveniences related to the finances of each individual. This is a challenge and requires us to be able to have the appropriate knowledge and skills in using financial technology correctly, appropriately and safely to avoid mistakes in financial matters. This study aims to analyze digital financial literacy and financial trust that affect financial behavior and its implications for financial well-being in Generation Z. This study uses a quantitative method with a sample of 150 respondents who are Generation Z domiciled in the Special Region of Yogyakarta. The sampling technique is by distributing data in the form of questionnaires and sample sizes using hair et.al because the population is not yet known apsti. The measuring tools used are validity tests and reliability tests as well as data analysis techniques using path analysis with the help of SmarPLS software analysis version 3.0. The results of the research analysis prove that the hypothesis is accepted, namely digital financial literacy and financial trust affect financial behavior, as well as financial trust and financial behavior affect financial well-being. This shows that these three variables have a positive impact on financial well-being which plays a significant role in Generation Z in the Special Region of Yogyakarta.
Perbandingan Target dan Realisasi Penerimaan Pajak Penghasilan Orang Pribadi di KPP Pratama Makassar Barat Selama Periode 2019-2023 Wiwin Riski Windarsari; Adriansyah, Adriansyah; Ridha, Achmad; Zaimar, Fina Ruzika; Haruna, Hasisa
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 2 (2025): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i2.624

Abstract

This study examines the comparison between tax revenue targets and the realization of individual income tax receipts at KPP Pratama Makassar Barat from 2019 to 2023. It also identifies the factors contributing to discrepancies between targets and actual revenue and proposes policies to improve taxpayer compliance. A descriptive quantitative approach is used with secondary data obtained from KPP Pratama Makassar Barat's official reports. The data includes tax revenue targets, actual individual income tax collections, and taxpayer compliance levels. Data collection is conducted through document analysis, while comparative and trend analysis are applied to identify gaps and patterns over the study period. The findings show fluctuations in tax revenue achievement. In 2019 and 2020, realization exceeded 140% of the target, reflecting high compliance. However, in 2021, revenue dropped to 70.95% due to the COVID-19 pandemic. By 2022 and 2023, realization improved to 95.71% and 103.02%, indicating economic recovery and enhanced compliance measures. Discrepancies in tax revenue targets and realization are influenced by macroeconomic conditions, compliance levels, and policy effectiveness. To enhance compliance, tax education, stricter supervision, incentives, and better reporting systems are recommended. These measures can ensure sustainable revenue growth and improved taxpayer compliance.
Pengaruh Locus of Control, Sikap Keuangan, dan Perecanaan Keuangan Terhadap Perilaku Pengelolaan Keuangan Mahasiswa Alat, Stefanus Febrianto Triano; Sari, Pristin Prima; maulida, Alfiatul
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 2 (2025): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i2.547

Abstract

This study aims to empirically examine the influence of locus of control, financial attitudes, and financial planning on students' financial management behavior. Effective financial management is crucial for students as they transition toward financial independence. A quantitative approach was employed, utilizing a survey method with purposive sampling. The sample consisted of 91 students from the Management Study Program at the Faculty of Economics, Sarjanawiyata Tamansiswa University, enrolled between 2021 and 2024. Data were collected through questionnaires and analyzed using Partial Least Squares (PLS) with SmartPLS 3.0. The results indicate that locus of control has a positive and significant impact on financial management behavior, meaning that students with a higher level of financial control exhibit better financial management practices. Similarly, financial attitudes positively influence financial management behavior, suggesting that a more responsible financial mindset leads to improved financial decisions. Furthermore, financial planning significantly affects financial management behavior, emphasizing that structured financial planning enhances students' ability to manage their finances effectively.
Analisis Tapera dalam Perspektif Ekonomi Islam: Keabsahan Konsep dan Tantangan Gharar Amelia, Nur; Sukmaya, Dwinugrah Yogas; Rahmawati, Destiyana; Hidayat, M. Khoiruddin; Cahyani, Nisa Kurnia; Waluyo, Waluyo
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 2 (2025): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i2.554

Abstract

The Public Housing Savings (Tapera) is an Indonesian government program aimed at assisting low-income communities in obtaining decent housing through a mandatory savings scheme. This study aims to examine the validity of the Tapera concept from an Islamic economic perspective and analyze the potential presence of gharar in its mechanism. A qualitative descriptive research method was employed, utilizing a literature review approach that analyzed various sources, including scientific journals, legislation, and official government statements. The findings indicate that Tapera may involve elements of gharar due to uncertainties in fund management, ownership certainty, and the timeframe for benefit disbursement. While the program's objectives align with the Islamic economic principle of social welfare, its implementation requires greater transparency and legal certainty to comply with Sharia principles. In conclusion, minimizing gharar in Tapera necessitates enhanced transparency in fund management, investment mechanisms based on halal instruments, and assurance of fair and non-exploitative benefits for participants, ensuring its alignment with Islamic economic principles.
Literasi Keuangan dan Tantangan Ekonomi: Membekali Mahasiswa untuk Menghadapi Krisis Finansial Nurisman, Husain; Putri, Novita Delima; Manurung, Lengsi; Zeinora, Zeinora; Suprapto, Hugo Aries
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 2 (2025): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i2.583

Abstract

This research is motivated by the low financial literacy of students which has an impact on their inability to face the economic crisis. The aim of this research is to determine students' financial literacy and their needs in facing a financial crisis.  Qualitative methods were used with data collection techniques in the form of semi-structured interviews with 10 students at a university in Jakarta and documentation.  Data analysis was carried out thematically. The research results show that students' financial literacy is still inadequate, especially in terms of understanding investment, risk management and protection against financial fraud. Students need practical entrepreneurship training, access to reliable information, and applicable training to improve their financial literacy.  It is recommended that higher education institutions develop innovative curricula that combine theory and practice and provide financial counseling services.  Further research needs to be conducted to explore the implementation of effective financial literacy programs for students.
Pengaruh Social Media Marketing, Influencer, dan Varian Produk Terhadap Keputusan Pembelian Melalui Kepercayaan Asfawi, Kristiyani; Tuti, Meylani
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 2 (2025): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i2.611

Abstract

This study aims to analyze the influence of social media marketing, influencers, and product variety on purchase decisions, with consumer trust as a mediating variable. The study population consists of Mako consumers who made purchases in December 2024. Using a purposive sampling approach, data were collected from 242 respondents. The data were analyzed using Structural Equation Modeling (SEM) with the SmartPLS software. The findings indicate that social media marketing, influencers, and product variety significantly affect consumer trust. Furthermore, consumer trust serves as a strong mediating variable, reinforcing the relationship between these factors and purchase decisions. Among the independent variables examined, product variety has the most dominant influence, both directly and indirectly, on purchase decisions. These findings highlight the importance of an integrated digital marketing strategy, effective social media utilization, and credible influencer collaborations in building consumer trust and enhancing brand loyalty. Practically, this study recommends optimizing digital marketing strategies through engaging and relevant content, influencer partnerships, and continuous product innovation to improve brand competitiveness and consumer appeal.
Analisis Pengaruh Cita Rasa, Persepsi Harga, dan Kualitas Pelayanan terhadap Keputusan Pembelian Konsumen di Industri Kuliner Multriarti, Retno; Silitonga, Parlagutan
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 2 (2025): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i2.619

Abstract

The culinary industry is one of the business sectors that continues to grow along with consumers' increasing needs and preferences for food and beverages. This study aims to analyze the influence of taste, price perception, and service quality on consumer purchasing decisions in the culinary industry. The research method used is a survey with a quantitative approach, where data is collected through questionnaires distributed to 200 respondents using accidental sampling techniques. The independent variables in this study include taste, price perception, and service quality, while the dependent variable is consumer purchasing decisions. Data analysis was carried out using the Structural Equation Modeling (SEM) method with the help of SmartPLS software. The results of the study showed that the three independent variables have a significant influence on consumer purchasing decisions. Of the three factors, taste has the most dominant influence, followed by service quality and price perception. This indicates that consumers' sensory experience of food plays a major role in determining their purchasing decisions. The findings of this study provide practical implications for business actors in the culinary industry in developing more effective marketing strategies. By improving the quality of food taste, providing better service, and offering prices that are in accordance with consumer perceptions, business actors can increase customer satisfaction and encourage increased loyalty and sales.
Analisis Dampak Ketersediaan Sarana Publik terhadap Perekonomian Masyarakat Kabupaten Aceh Timur Asyura, Asyura; Iskandar, Iskandar; Asnidar, Asnidar
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 2 (2025): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i2.623

Abstract

This study aims to analyse the impact of the availability of public facilities on the community's economy in East Aceh Regency. The method used in this research is descriptive analysis with asample of 96 respondents. research data sources consistof primary and secondary data. The primary data is information obtained directly through interview interactions based on questionnaires with respondents, photographs and visual observations. While secondary data is data obtained from BPS. Data processing and analysis were carried out using SPSS 25 software.The results of the analysis show that public facilities have an average (mean) value of 29.3958 with a standard deviation of 3.82644. Meanwhile, the community economy variable has an average value of 21.8750 with a standard deviation of 2.30902. This finding indicates that public facilities have asignificant influence on the economy of traders in the Idi Rayeuk office centre area.Thus, it can be concluded that the central office area in Idi Rayeuk, East Aceh Regency, is used by traders as a strategic location to run their businesses. The existence of public facilities contributes to the improvement of the community's economy, which is reflected in several indicators, such as increased income, increased employment opportunities, and the fulfilment of various community needs.
Analisis Tingkat Kohesivitas Karyawan pada PT. Pelindo IV (Persero) Cabang Makassar Hasan, Handayani; Yuliana, Leny; Anastasya, Lidya; Ridha, Achmad; Windarsari, Wiwin Riski
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 2 (2025): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i2.628

Abstract

This study aims to analyze the level of employee cohesiveness at PT. Pelindo IV (Persero) Makassar Branch and identify the key factors influencing it. Employee cohesiveness is essential in fostering a collaborative work environment, increasing productivity, enhancing job satisfaction, and reducing turnover rates. This research employs a quantitative approach with a descriptive design. Data were collected through questionnaires distributed to 63 respondents, selected using the Slovin formula from a total population of 172 employees. The analysis includes validity and reliability tests, followed by index number analysis to measure the level of cohesiveness based on four key indicators: social strength, group unity, attractiveness, and teamwork. The findings reveal that employee cohesiveness at PT. Pelindo IV (Persero) Makassar Branch is at a high level. Transformational leadership and effective communication significantly contribute to fostering a cohesive workplace by strengthening teamwork, encouraging mutual support, and enhancing collaboration. The study concludes that strong employee cohesiveness creates a harmonious work environment, improves efficiency, and supports organizational goal achievement. It is recommended that the company continue to strengthen leadership strategies and promote open communication to maintain and further enhance cohesiveness within the organization. Future research should explore other industries and incorporate qualitative approaches to gain deeper insights into employee interactions and workplace dynamics.
Corporate Social Responsibility (CSR) dan Tax Avoidance: Bukti Empiris dari Perusahaan Manufaktur di Indonesia Wahyuningsih, Wahyuningsih; Zenabia, Tsarina
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 2 (2025): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i2.632

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and sales growth on tax avoidance in manufacturing companies in the food and beverage sector for the period 2019–2023. This research employs a quantitative approach with purposive sampling. Data processing is conducted using E-Views 12 with a multiple linear regression model. Classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, indicate that the data meet the necessary analytical requirements. The findings reveal that CSR has a significant effect on tax avoidance, while sales growth does not significantly influence tax avoidance. Simultaneously, CSR and sales growth collectively affect tax avoidance. The coefficient of determination is 54.49%, indicating that the independent variables explain this proportion of the variation in tax avoidance, while the remaining 45.51% is influenced by other factors outside the model. These findings highlight the crucial role of CSR in corporate tax avoidance practices, whereas sales growth does not directly impact the level of tax avoidance.

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