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INDONESIA
Jurnal Ekonomi Bisnis dan Kewirausahaan
ISSN : 30473845     EISSN : 30473225     DOI : 10.69714
Core Subject : Economy, Education,
Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER) : dengan e-ISSN : 3047-3225, p-ISSN : 3047-3845 diterbitkan 6 (Enam) kali dalam setahun, yaitu pada bulan (Februari, April, Juni, Agustus, Oktober dan Desember) oleh Denasya Smart Publisher. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Mahasiswa dan Dosen yang ingin mempublikasikan hasil penelitiannya pada bidang ilmu Ekonomi, Kewirausahaan. Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER) mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang Ekonomi Kewirausahaan, Manajemen, Bisnis dan Akuntansi serta berbagai topik yang relevan.
Articles 119 Documents
PENDEKATAN METODE NORDIC BODY MAP DALAM IDENTIFIKASI RISIKO ERGONOMI (STUDI: KASUS PERAWAT POLI RS X) Nanta Sigit; Hermanus Alfonsus Ngara
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 1 (2026): Februari : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/8b976d43

Abstract

This study aims to determine the causes of the risk of musculoskeletal disorders (MSDs) in poly nurses at Hospital X. This is because the activities of poly nurses often use manual handling and repetitive motions as well as lifting or moving patients and pushing patient wheelchairs when providing health services so that this condition can cause muscle injuries in poly nurses. Referring to this problem, an analysis was conducted on all poly nurses at Hospital X. This study is an observational study with a cross-sectional design, with a total sample of 30 nurses. The research method used is an analytical method using the Nordic Body Map (NBM) questionnaire. The results of the NBM analysis provide information on changes in the distribution of musculoskeletal disorders (MSDs) complaint levels. Based on the results of the study of ergonomic risks due to musculoskeletal disorders in poly nurses from 30 questions in the questionnaire, the researchers took six points that are at risk of injury and can interfere with nurses' activities, namely the nape of the neck with a score of 1 (56%), 2 (37%) and 3 (7%), neck with a score of 1 (67%), 2 (27%), 3 (8%), left and right shoulders with a score of 1 (67%), 2 (30%) and 3 (3%), back with a score of 1 (54%), 2 (10%), 3 (33%), 4 (3%) and waist with a score (1 (47%), 2 (23%), 3 (27%), 4 (3%), and pelvis with a score of 1 (77%), 2 (13%), 3 (7%), 4 (3%), which means no pain (not feeling any disturbance in a particular part) with a score of 1, somewhat pain (feeling a little disturbance or pain in a particular part) with a score of 2, pain (feeling discomfort in certain parts of the body) with a score of 3, and very painful (feeling discomfort in certain parts on a high scale) with a score of 4.
ANALISIS KONSEPTUAL: ZAKAT DAN PAJAK SEBAGAI INSTRUMEN KEADILAN SOSIAL DALAM SISTEM EKONOMI INDONESIA Fadla Nurul Khiar; Eko Ribawati
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 1 (2026): Februari : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/570wt051

Abstract

Zakat and tax are two financial instruments that play an important role in realising social justice and economic welfare in Indonesia. This study aims to analyse the position, similarities, differences, and potential synergies between zakat and tax in the Indonesian economic system. This study uses a descriptive qualitative method with a literature study approach sourced from scientific journals, books, and related regulations. The analysis was conducted conceptually based on a literature study to examine the theoretical relationship between zakat and tax as instruments of social justice in the Indonesian economic system. The results of the study show that zakat and tax have the same function in wealth redistribution, although they differ in their legal basis and implementation mechanisms. The integration of the two through the zakat tax deduction policy has the potential to strengthen the national fiscal system and encourage the creation of sustainable social justice. This article contributes to enriching Islamic economic studies by offering a conceptual framework for the synergy between zakat and tax as instruments of equitable fiscal policy in Indonesia.
OPTIMALISASI SUMBER DAYA DATA UNTUK INOVASI LAYANAN BANK SYARIAH DI ERA DIGITAL Fadillah Syafitri; Risa Adelila Hasibuan; Salma Indriani; Nurbaiti Nurbaiti
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 1 (2026): Februari : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/se7gek67

Abstract

This study aims to examine how the optimization of data resources drives service innovation in Islamic banking in the digital era. Digital transformation through Big Data Analytics, artificial intelligence, digital banking platforms, and technologies such as APIs and cloud computing has positioned data as a strategic asset for Islamic banks. Effective utilization of data enhances operational efficiency, supports personalized services, strengthens risk management, and enables the development of Sharia-compliant financial products. This research employs a qualitative library-based approach by analyzing fifteen scholarly articles related to digitalization, service innovation, green banking, and data management in Islamic finance. The findings indicate that data optimization significantly contributes to accelerating digital service adoption, improving customer satisfaction, expanding Islamic financial inclusion, and reinforcing governance based on the principles of maqashid shariah. However, digitalization also presents challenges, including cybersecurity threats, limited technological infrastructure, low digital literacy in Sharia-compliant finance, and insufficient human resource competencies. Therefore, integrated strategies involving strengthened Sharia governance, enhanced technological capabilities, and collaboration with regulators and FinTech institutions are required to build a secure, inclusive, and sustainable digital Islamic financial ecosystem.
ANALISIS PENILAIAN KELAYAKAN USAHA WARUNG AYAM BAKAR MBA NANA DI SUKARAJA NUBAN Erlina Anggraini; M Fahrul Hidayat
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 1 (2026): Februari : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rnwghk05

Abstract

The study assesses the feasibilityof warung ayam bakar mba nana using a descriptive qualitative approach based on interviews with the owner, field observations an literature review from 2014-2024. The Business demonstrates promising financial potential with affordable prices and a broad market. Environmentally, proper waste and fuel management is essential for sustainability. From an environmental aspect, the warung needs to manage waste and fuel properly to ensure it is environmentally friendly. The technical aspect indicates adequate facilities with attention to cleanliness and ventilation for customer comfort. However, the business is currently not legally feasible as it lacks a valid business license, so it is recommended to complete the legal requirements promptly to support the sustainability and credibility of the business.
PERAN QRIS DALAM MENDORONG PERTUMBUHAN PENDAPATAN PELAKU UMKM DI INDONESIA Vina Nailatul Izza; Rafli Achmad Alamsyah
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 1 (2026): Februari : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/h6r8ag54

Abstract

Digital transformation in payment systems has become an important element in the development of the Micro, Small, and Medium Enterprises (MSME) sector in Indonesia. One of the innovations developed to promote transaction efficiency and financial inclusion is the Quick Response Code Indonesian Standard (QRIS), which was introduced by Bank Indonesia in 2019. This study aims to describe and understand the role of QRIS in driving the income growth of MSME players in Indonesia through a descriptive qualitative approach. Data collection was carried out using documentary studies through various official sources such as publications from Bank Indonesia, the Financial Services Authority (OJK), the Central Statistics Agency (BPS), reports from the Ministry of Cooperatives and MSMEs, and relevant academic literature. This study focuses on exploring the contribution of QRIS to transaction convenience, market access, and opportunities for increasing MSME income as part of the development of the digital economy in Indonesia.
ANALISIS PENERAPAN ETIKA BISNIS ISLAM PADA NURUL HAYAT RETAIL SURABAYA PERSPEKTIF IMAM AL-GHAZALI Muhammad Pria Imam Hidayat; Mustofa Mustofa
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 1 (2026): Februari : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/3r4enb45

Abstract

This study examines the implementation of Islamic business ethics at Nurul Hayat Retail Surabaya and identifies the supporting and inhibiting factors affecting its consistency in daily operations. As a retail unit operating under a philanthropic institution, Nurul Hayat Retail integrates profit-oriented activities with moral, social, and spiritual responsibilities. This research adopts a qualitative approach using a case study method. Data were collected through observation, semi-structured interviews with management and employees, and documentation. The analysis is grounded in the principles of Islamic business ethics tauhid, justice (al-‘adl), responsibility (mas’uliyah), and benevolence (ihsan) viewed through Imam Al-Ghazali’s moral framework, which distinguishes between obligatory morality (al-‘adl) and recommended morality (ihsan).The findings reveal that Nurul Hayat Retail has generally implemented Islamic business ethics at the level of obligatory morality, particularly in pricing transparency, honesty in transactions, fulfillment of employee rights, and avoidance of fraudulent practices. Elements of ihsan are reflected in ethical customer service and the integration of social values into business activities; however, their application remains inconsistent. Key inhibiting factors include limited human resources, overlapping job responsibilities, and the absence of a well-structured management system, while strong institutional values, a religious organizational culture, and commitment to social missions serve as supporting factors. This study contributes to the literature by highlighting the ethical dynamics of Islamic retail practices within a philanthropic institutional context and emphasizing the need for strengthened managerial systems to enhance the consistent application of ihsan.
ANALISIS PELUANG WIRAUSAHA MAHASISWA POLITEKNIK NEGERI MEDAN DI ERA EKONOMI DIGITAL Anggita Refany Pramudya; Inayah Ranitya; Trinita Siringo Ringo; Vita Olivia Silalahi
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 1 (2026): Februari : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/b0sg3089

Abstract

The rapid development of technology in Indonesia has brought significant changes to various sectors, particularly the economic sector. Digitalization has not only changed the patterns of interaction and community activities but also opened up new opportunities in the business world, including for students at the Medan State Polytechnic. As part of the younger generation, students are required to be able to adapt to technological developments, utilize digital innovations, and develop relevant skills to remain competitive. Digital entrepreneurship opportunities such as e-commerce, mobile applications, and online-based services provide space for students to build and develop businesses. However, various challenges such as high competition, the demand for innovation, and limited knowledge about digital business management remain major obstacles. This study aims to identify entrepreneurial opportunities for Medan State Polytechnic students in the digital economy era, analyze the factors that influence their interest and ability in digital-based entrepreneurship, and examine the obstacles faced in starting a digital business. The results of this study are expected to provide a comprehensive understanding of the opportunities and obstacles in student entrepreneurship, and encourage the creation of a young generation that is not only job-seeking but also able to create jobs through the use of digital technology.
PENGARUH KEPATUHAN KODE ETIK AUDITOR TERHADAP EFEKTIVITAS PROSES AUDIT Aditya Risky Mahendra; Muhammad Iqbal Ainur Rahman; Tries Ellia Sandari
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 1 (2026): Februari : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/0rwsnc23

Abstract

This study aims to analyze the influence of auditors’ compliance with the professional code of ethics in improving the effectiveness of the audit process. Compliance with the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior is a fundamental aspect that serves as the main guideline for conducting a high-quality audit. Various studies in Indonesia indicate that auditors who adhere to the code of ethics tend to produce more structured audit processes, are better able to identify risks accurately, and generate more reliable reports. Based on this foundation, this study employs a quantitative approach through surveys of external and internal auditors to determine the extent to which ethical compliance affects audit effectiveness. The analysis is conducted using linear regression to assess the relationship between these variables. The results show that compliance with the code of ethics has a positive and significant effect on the effectiveness of the audit process, particularly in the stages of planning, performing audit procedures, and preparing reports. These findings emphasize that the implementation of the code of ethics is not only a professional requirement but also a key factor that determines the overall success of the audit process and strengthens the quality of decision-making in audit practice.
ANALISIS STRATEGI PEMASARAN MENGGUNAKAN PENDEKATAN MARKETING MIX 7P PADA PT. SIDOMUNCUL BRAND TOLAK ANGIN Ari Deca Fitriani; Imam Machali
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 1 (2026): Februari : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/0cmhjh18

Abstract

This article aims to analyze the sustainable growth strategy of PT. Sidomuncul in a competitive market. The scope of this research is corporate strategy, business competition, and international marketing strategy. The results of the study indicate that PT. Sidomuncul has collaborated with people around them for the marketing stage. The results of the study indicate that PT. Sidomuncul uses a diverse product release strategy. For the Tolak Angin product, it uses the 7P Marketing Mix approach which includes product, price, place, promotion, people, process, and physical evidence. The research method used is descriptive qualitative with data collection techniques through literature studies, documentation, and analysis of various relevant primary sources, such as company reports and related publications. The results of the analysis show that PT. Sidomuncul has implemented an integrated and consistent marketing strategy across all 7P elements. Continuous product innovation, competitive prices, wide distribution, and strong and continuous promotions are able to build the image of Tolak Angin as a trusted modern herbal product. In addition, the support of competent human resources, standardized production processes, and physical evidence in the form of packaging and official certifications also strengthen consumer trust and loyalty. Thus, the implementation of the 7P Marketing Mix for the Tolak Angin brand has proven effective in creating a competitive advantage and maintaining its position as a market leader in the herbal medicine and herbal health product industry in Indonesia.

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