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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 164 Documents
IMPLEMENTASI PROSES PENYEWAAN DAN PENGIRIMAN BARANG MELALUI WEBSITE KERENT Elizabeth Fiona Agnesia; Lukman Abdul Azizul Hakim
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 5 (2026): Oktober: Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/1y6g8z24

Abstract

The rapid development of information technology has significantly transformed the rental industry, particularly in the electronics sector. One sector that has undergone a major transformation is the rental industry, particularly electronics. With higher demand for electronic devices and lower frequency of usage, the option to rent has become increasingly attractive. However, the manual process of renting electronic goods is often faced with various obstacles. Complex inventory management, manual transaction processes, and lack of information transparency are some of the common challenges. This can lead to customer dissatisfaction, low operational efficiency, and difficulty in finding accurate information. To overcome these challenges, a website-based “Kerent” was established that is expected to help solve problems related to the rental process. By utilizing technology, it is expected to improve operational efficiency, provide a better customer experience, and increase customer trust. The implementation of the "Kerent" platform is expected to improve the effectiveness of goods rental and delivery processes.
Strategi Ekspansi Internasional dan Adaptasi Pemasaran Ritel: Studi Kasus Kenangan Coffee Malaysia (Kopi Kenangan Group) Enty Evasari Simanjuntak
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 4 (2026): Agustus : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/xw138m60

Abstract

The rapid growth of the coffee chain industry in Southeast Asia encourages companies to expand internationally to increase market reach and competitiveness. This study aims to analyze the international expansion strategy and marketing adaptation implemented by Kopi Kenangan during its initial entry into Malaysia under the brand name Kenangan Coffee. The research employed a qualitative method with a descriptive case study approach and a desk-based research design. Data were collected from company press releases, business media reports, industry publications, and relevant academic literature, then analyzed through data reduction, SWOT analysis, marketing mix (4P) evaluation, and source triangulation. The findings indicate that Kenangan Coffee's expansion is supported by internal strengths—including strong brand identity, digital technology utilization, and strategic store locations—as well as external opportunities arising from cultural proximity and modern coffee consumption trends. The company adopts a hybrid marketing strategy by maintaining core product quality while adapting its product, pricing, place, and promotion strategies to suit the Malaysian market. This study implies that combining marketing adaptation with digital technology plays an important role in supporting retail brand internationalization.
Systematic Literature Review: Inkonsistensi Pengaruh Sosialisasi Pajak dan Konsistensi Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Syaifudin Syaifudin; Kasih Purwantini; Edy Susanto; Ayu Miranti Kusumaningrum
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 4 (2026): Agustus : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/864w3668

Abstract

This study compares the effect of tax socialization and tax punishments on taxpayer compliance based on five empirical studies from distinct locations in Indonesia. The analysis shows considerable inconsistencies in the results. Some research demonstrated a beneficial effect on tax compliance of taxpayers with respect to tax socialization, some showed no meaningful effect. With regard to tax sanctions, most of the research revealed a considerable positive effect, although one study argued that sanctions had no effect since internal tax payer awareness was dominant. Additional studies support the idea that the connection between these two variables is not simple. Effectiveness of socialization and penalties is very dependent on contextual factors, such as respondent characteristics, geographic location, and perceptions of fairness. The most important internal factor found to promote voluntary compliance is taxpayer awareness. The comparison ends with the conclusion that there is no universally effective method for all regions. Holistic approach to promote tax compliance in Indonesia includes innovative socializing, firm and fair implementation of penalty, and continual enhancement of taxpayer knowledge
Systematic Literature Review: Peran Kualitas Pelayanan Fiskus dalam Meningkatkan Kepatuhan Wajib Pajak Enjelica Netanya Budiansyah; Sri Wahyuning; Titik Rianawati; Galuh Aninditiyah; Henny Henny
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 4 (2026): Agustus : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/hsmcdz67

Abstract

This study aims to investigate the influence of tax sanctions and tax officer service quality on taxpayer compliance based on the results of six empirical investigations in Indonesia. A literature synthesis approach revealed that tax sanctions have a significant positive effect on restaurant taxpayers in Palembang, motor vehicle taxpayers in Makassar, and individual taxpayers in Sleman, but no significant effect on MSMEs in Padang due to weak policy socialization. The quality of tax officer service is the most constant factor, having considerable effect in four trials, although the effect is diminishing when the internal knowledge of taxpayers is already strong as in the case of Denpasar and Bandung. The effectiveness of sanctions and services is context dependent and varies by kind of taxpayer, the extent of socialization of the policy, and the primacy of internal factors such as moral consciousness. These findings suggest that tax policy measures should be segmented particularly and are not amenable to a one-size-fits-all strategy. Policies should be customized to the characteristics and local conditions of each taxpayer group in order to achieve optimal compliance outcomes.