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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 170 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)
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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)
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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)
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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.
Analisis Strategi Konten Instagram dalam Membangun Brand Awareness Digniscent Naofal Fatur Rachman; Davit Apriyanto; Jihan Salsabila Hidayat; Sari Urip Lestari
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 4 (2026): Agustus : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/3tncby20

Abstract

This study aims to analyze the Instagram content strategy implemented by Digniscent, a local perfume MSME, in building brand awareness. The research employed a qualitative method with a descriptive approach through observation, interviews, and documentation of Digniscent's Instagram activities. The findings indicate that Digniscent applies a strong visual branding strategy through consistent visual aesthetics, harmonious color tones, and the use of product and lifestyle content as the main focus of marketing communication. This strategy successfully builds a premium, modern, and recognizable brand image among audiences, while the use of Reels proved effective in increasing content reach and expanding brand exposure. However, audience interaction has not been fully optimized because the content strategy focuses more on visual aspects than interactivity; educational content was found to be more effective in encouraging comments and engagement than promotional content. Overall, Digniscent's Instagram content strategy is considered effective in building brand awareness, achieving an effectiveness score of 18/25 (good category), although further development is needed through explicit call to action, increased educational content, and optimized use of Instagram's interactive features.
Pengaruh Online Consumer Review dan Online Consumer Rating terhadap Minat Berkunjung Destinasi Wisata Payung Madinah di Kota Pasuruan Menggunakan Platform Google Maps Andika Permaeswari; Agnes Ratna Pudyaningsih; Pramita Sukma Wardani
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 4 (2026): Agustus : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/t1ttep92

Abstract

The development of digital platforms has transformed how tourists obtain information before visiting a destination. This study aims to analyze the influence of online consumer reviews and online consumer ratings on Google Maps on interest in visiting the Payung Madinah religious tourism destination in Pasuruan City. This study uses a quantitative approach with a associative design. Data were collected via questionnaires distributed to 77 respondents selected using purposive sampling based on Hair's formula criteria. Data analysis techniques included instrument tests (validity and reliability), classic assumption tests, multiple linear regression analysis, coefficient of determination (R²), F-test, and t-test. The results showed that online consumer reviews and online consumer ratings simultaneously have a significant positive effect on visiting interest (F = 58.850, p. < 0.05). Partially, both online consumer reviews and online consumer ratings also significantly influence visiting interest. The coefficient of determination (R Square) of 0.614 indicates that 61.4% of visiting interest is influenced by online reviews and ratings on Google Maps, while 38.6% is influenced by other factors outside the study.
Analisis Pengendalian Persediaan dengan Metode ABC pada MSH Otomotif Pasuruan Salma Salsabila; Sri Hastari; Vita Fibriyani
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 4 (2026): Agustus : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ymwdjv37

Abstract

This study was motivated by the absence of an inventory classification system based on sales contribution levels at MSH Otomotif Pasuruan, resulting in a uniform approach to stock control. This situation led to stockouts for certain high-demand products. The study aims to analyze inventory control using the ABC method and to classify spare parts based on their annual usage value. A quantitative descriptive method employing ABC analysis was used. Data regarding 2026 product sales and prices were obtained through observation, interviews, documentation, and a literature review. The analysis involved calculating annual usage values, value percentages, and cumulative values. The results indicate that out of 100 inventory items, 43 fall into Category A, contributing 79.54% of the total value and thus representing the top priority for inventory control. Thirty-three items fall into Category B, contributing 15.67% and requiring periodic control, while 24 items fall into Category C, contributing 4.79% and requiring only simple management. Implementing the ABC method enables MSH Otomotif Pasuruan to establish inventory control priorities more effectively and efficiently, thereby minimizing stockout risks and optimizing stock management
Pengaruh Sertifikasi Halal, Citra Merek, dan Harga terhadap Keputusan Pembelian Goo Wonton dan Mie Jebew Meli Meli; Cory Vidiati; Sunardi Edirianto
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 4 (2026): Agustus : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/fg4t7276

Abstract

This study examines the effects of halal certification, brand image, and price on consumers’ purchasing decisions for Goo Wonton and Mie Jebew Palimanan. The purpose of this study is to determine the partial and simultaneous effects of halal certification, brand image, and price on purchasing decisions. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 consumers of Goo Wonton and Mie Jebew Palimanan using purposive sampling. The research instrument used a Likert scale and was tested for validity and reliability. The reliability test resulted in a Cronbach’s Alpha value of 0,938, indicating that the instrument had good internal consistency. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination (R²) using SPSS. The results showed that halal certification had a positive and significant effect on purchasing decisions, with a regression coefficient of 0,196, t-value of 3,420, and significance value of 0,001. Brand image also had a positive and significant effect, with a regression coefficient of 0,340, t-value of 4,134, and significance value of 0,000. Price had the strongest positive and significant effect, with a regression coefficient of 0,487, t-value of 5,731, and significance value of 0,000. Simultaneously, halal certification, brand image, and price had a significant effect on purchasing decisions, with an R² value of 0,845, indicating that 84,5% of the variation in purchasing decisions was explained by the three independent variables.
Strategi Optimalisasi Penerimaan Retribusi Pelayanan Jasa Kepelabuhan Pasca Penyesuaian Peraturan Daerah Nomor 1 Tahun 2024 di Kabupaten Tanjung Jabung Barat Cahaya At-thahira Marlin; Marieska Lupikawaty; Claudya Nurcahaya
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 5 (2026): Oktober: Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/58nw1r03

Abstract

This study aims to analyze the development of retribution revenue at the Transportation Agency of West Tanjung Jabung Regency based on the types of retribution, contribution, effectiveness, and growth rate, as well as to evaluate the implications of the implementation of Regional Regulation Number 1 of 2024. This study employed a descriptive quantitative approach, focusing on Port Service Retribution during the 2022-2025 period. The data were analyzed using contribution, effectiveness, and growth rate ratios. The results show that Port Service Retribution was the largest source of revenue compared to other types of retribution, contributing 87.43% in 2025. During the 2022-2024 period, the effectiveness of Port Service Retribution was categorized as very effective, as actual revenue exceeded the predetermined targets. However, following the implementation of Regional Regulation Number 1 of 2024, the effectiveness of revenue collection decreased to 68.14% in 2025, accompanied by a negative growth rate of -22.80%. The decline was associated with changes in the objects of retribution collection, particularly the discontinuation of the collection of Retribution for Passenger or Goods Crossing Services Using Water Transportation. This condition indicates that changes in the regulation affected the composition and performance of retribution revenue at the Transportation Agency. Therefore, optimizing the remaining retribution sources and developing alternative sources of revenue are necessary to maintain the sustainability of regional revenue.
Implementasi Pengendalian Dokumen untuk Mendukung Akuntansi Administrasi Konstruksi pada PT HKI – ACSET – NK – KSO Moh. Fakhri Siddiqi; Dila Rahmawati; Nuril Masruroh
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 5 (2026): Oktober: Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/cshp2762

Abstract

Document control plays a crucial role in supporting accounting administration for construction projects, as every financial transaction requires documentation that is complete, accurate, and accountable. The complexity of administrative activities in construction projects drives companies to implement structured document management systems, ensuring that financial information is presented accurately, is easily traceable, and supports decision-making processes. This study aims to analyze the implementation of document control at PT. HKI–ACSET–NK–KSO, examine its contribution to construction accounting administration, identify the challenges faced, and explain the company's efforts to enhance the effectiveness of its document control system. The study employs a qualitative approach using a descriptive method. Data were collected through field observations, semi-structured interviews with Finance Division staff, and a review of project administrative documents. Data analysis was conducted using the interactive model developed by Miles, Huberman, and Saldaña, involving the stages of data reduction, data display, and conclusion drawing and verification. The results indicate that the company has implemented document control systematically through processes involving the receipt, inspection, verification, recording, archiving, and distribution of documents in accordance with established procedures. This implementation contributes to improved transaction recording accuracy, streamlined payment verification, faster financial report preparation, and enhanced transparency and accountability in project administration. Challenges encountered include delays in document submission, incomplete administrative documentation, and suboptimal digitization of archives. Consequently, the company continues to strengthen coordination between work units, improve checks on document completeness, and develop digital archiving systems to enhance the effectiveness of accounting administration in construction projects.