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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 72 Documents
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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.
Strategi Dinas Komunikasi dan Informasi dalam Meningkatkan Pelayanan Informasi Kepada Masyarakat di Kabupaten Aceh Tenggara Ahda , Alhadi; Soefi , Roezaini; Hasan, Muridha
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 3 (2025): Juni
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i3.612

Abstract

The Communication and Informatics Agency (DISKOMINFO) is engaged in communication, informatics, cryptography, and statistics. This study aims to evaluate information technology governance to determine the capabilities of DISKOMINFO of Southeast Aceh Regency. This study uses a qualitative descriptive method with an interview approach as the primary data collection technique. The survey results indicate that measuring the performance of information technology governance is needed to provide recommendations for improvement. The recommendations include strategic steps to improve capabilities through optimizing activities that have not been appropriately implemented. With these recommendations implemented, the target level of capability can be increased gradually to reach the maximum value at each level. This improvement in information technology governance not only supports the internal operations of DISKOMINFO but also positively impacts public services in Southeast Aceh Regency. This study is an essential reference for agencies to continue adapting and developing according to the digital era's demands.
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.
Pengaruh Karakteristik Perusahaan dan Tingkat Utang terhadap Tax Avoidance Dwita, Marviana Nur; Zenabia, Tsarina
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 3 (2025): Juni
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i3.633

Abstract

This study aims to empirically examine the effect of company characteristics and leverage on tax avoidance in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The research method employed is quantitative with an associative approach in a causal relationship. Secondary data obtained from company financial reports were used in this study. The sample was selected using the purposive sampling method, resulting in 17 companies observed over five years. Data analysis was conducted using panel data regression with the assistance of E-Views 12 software. The results indicate that, simultaneously, company characteristics and leverage have a significant effect on tax avoidance. However, partially, company characteristics do not affect tax avoidance, nor does leverage. This study has several limitations, including the sample scope, which only covers one industrial sector over a five-year observation period, and the limited independent variables used, as there are other factors that may influence tax avoidance. Additionally, data collection constraints were encountered due to some companies not fully disclosing their financial statements each year.
Pengaruh Tax Avoidance terhadap Nilai Perusahaan dengan Adanya Insentif Tarif Pajak Badan Pasca COVID’19 (Studi Empiris Perusahaan LQ-45) Zawitri, Sari; Yuliana, Elsa Sari; Kurniasih, Ninik
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.v2i2.637

Abstract

This research proves the impact of the Tax Incentive policy, namely reducing the Corporate Income Tax (PPh) rate to 22%, on tax avoidance and its effect on company value post COVID’19. Type of comparative causal with secondary data from 45 LQ45 companies in 3 years (2020, 2021 and 2022). Data collection techniques were carried out using indirect observation and literature study. Sample using nonprobability sampling, purposive sampling technique, and simple linear regression analysis technique, the independent variable is tax avoidance and the dependent variable is company value. The results of the first problem show that there are 25 companies in 2021 and 18 companies in 2022 indicated to be evading taxes with the Cash ETR value decreasing. Then the results of the hypothesis test to answer the second problem, the significance (Sig) of Tax Avoidance (X) is 0.600, which is greater than the probability of 0.05, so there is no influence of the Tax Avoidance variable (X) on Company Value (Y). And the tax avoidance regression coefficient is – 0.059 which states that a 1% reduction in tax avoidance means the company value will decrease by – 0.059.

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