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Jurnal Ekonomi Bisnis dan Kewirausahaan
Published by CV. Denasya Smart Publisher
ISSN : 30473845     EISSN : 30473225     DOI : 10.69714
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 121 Documents
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STRATEGI OPTIMALISASI KEPATUHAN PAJAK MELALUI PENGARUH TARIF PAJAK DAN SANKSI PAJAK: PENDEKATAN SYSTEMATIC LITERATURE REVIEW Yesi Kumalasari
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 3 (2025): Juni : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/8ya5tf93

Abstract

Tax compliance, especially from the MSMEs sector, is one of the important indicators of the success of the self-assessment-based taxation system implemented in Indonesia. However, the level of MSME tax compliance is still relatively low, even in some regions it has not reached 50% of the total business population. This study aims to analyze tax compliance optimization strategies through two main approaches: the influence of tax rates and the effectiveness of tax sanctions. The method used in this study is the Systematic Literature Review (SLR) of journal papers published from 2022-2025. Based on the results of the review of ten empirical studies, it was found that the reduction in tax rates as regulated in PP No. 23 of 2018 tends to increase compliance when supported by an understanding of taxation and simplification of administration. On the other hand, tax sanctions have proven to be effective as a repressive and preventive instrument against tax violations, but only if they are applied consistently and well understood by taxpayers. The disparity in research results shows that the influence of rates and sanctions is not always significant independently, but rather highly dependent on supporting factors such as the quality of tax services, the level of tax literacy, and the effectiveness of policy socialization. A sustainable tax compliance optimization strategy requires synergy between proportional rate reductions, fair application of sanctions, and increasing taxpayer awareness through education and service digitalization. This study recommends a holistic, inclusive, and behavior-based fiscal policy approach to encourage the creation of a stronger compliance culture among MSMEs in Indonesia.  
Analisis Penerapan Klasifikasi Biaya sebagai Dasar PengambilanKeputusan Manajerial pada Perusahaan Manufaktur Muhammad Bachtiar Nur Fa’izi; Elsa Lestari; Jocelyn Lauren; Valleni Dwiana Putri; Vallena Eka Putri; Husni Mubarok
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 3 (2025): Juni : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/zxw8w976

Abstract

The purpose of this study is to examine how cost classification is used in management accounting and to what extent this information is used in the management decision-making process in manufacturing companies. Cost categories, such as fixed, variable, direct, and indirect, help managers understand the cost structure and assess operational efficiency. This study was conducted through a qualitative descriptive case study approach in one of the manufacturing companies in Indonesia. Direct observation, in-depth interviews, and internal company documentation were used to collect data. The results showed that, especially in budget planning, cost-volume-profit analysis, and selling price determination, proper cost classification plays a significant role in the decisionmaking process. However, some problems were found with the consistency of cost classification, which can affect the accuracy of management data.
Studi Komparatif antara Metode Cost Plus Pricing dan Target Costing dalam Penetapan Harga Jual Produk Pantja Adiguna Muharam; Ronaldo Dwi Chandra Situmorang; Irma Sesiliya; Bunga Larasati; Husni Mubarok
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 3 (2025): Juni : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4j6m7h39

Abstract

Pricing is an important component of marketing strategy and is essential for business sustainability. Cost Plus Pricing and Target Costing are the two most common techniques for determining selling prices. The purpose of this study is to compare the effectiveness of the two methods in determining the selling price of goods, especially considering the aspects of cost through documentation, interviews, and financial statement analysis. The results of the study indicate that Target Costing focuses on cost efficiency to achieve the desired market price, while the Cost Plus Pricing method tends to produce higher selling prices but is less competitive in the market. The results of the study indicate that the pricing method must be adjusted to the characteristics of the.
PENGARUH CONTENT MARKETING PADA GENERASI DIGITAL NATIVE  TERHADAP CUSTOMER ENGAGEMENT DI MEDIA SOSIAL : KAJIAN SYSTEMATIC LITERATURE REVIEW Siti Lamsiah Badrusalam Mahfud; Gibson Manalu
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 3 (2025): Juni : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/hdajaj68

Abstract

The swift advancement of digital technology and marketing has been profoundly altered by social media strategies, especially in relation to engaging the digital native generation. swift advancement of digital technology and Marketing has been profoundly altered by social media strategies, especially in relation to engaging the digital native generation Marketing has been profoundly altered by social media strategies, especially in relation to engaging the digital native generation. Marketing practices, particularly renf on marketing on customer engagement across Instagram and TikTok, are just two of the social media platforms involved. The findings consistently demonstrate that, through the use of strategic, relevant, and attractive content, content marketing positively affects customer engagement, with measured contributions ranging from 42.5% to 78.4%. The reviewed studies employed various quantitative methods, including surveys, simple linear regression, ANOVA, and correlation analysis. The studies cover a range of industries, including food and beverage, beauty, e-commerce, and education. This shows that customer engagement is driven not only by the quantity of content as the determining factor but also by its quality, interactivity, and emotional resonance. This review emphasises the vital role of content marketing in cultivating stronger customer relationships, brand loyalty, and, consequently, business growth within the digital landscape.
INTEGRASI NILAI SYARIAH DALAM PRAKTIK KEWIRAUSAHAAN ISLAMI: TINJAUAN HABLUMMINALLAH DAN HABLUMMINANNAS Nurlaela; Alisya Hanifah Bilqis; Neysa Afmadesikha
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 3 (2025): Juni : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/z8ce2e32

Abstract

Islamic entrepreneurship emerges as an ethical alternative to conventional business practices that often ignore spiritual and social values. In this context, sharia values play an important role in shaping the mindset and behavior of Muslim business actors through the integration of relationships with God (hablumminallah) and fellow humans (hablumminannas). This research aims to theoretically examine the integration of sharia values in Islamic entrepreneurship, with a focus on motivation, ethics, social responsibility, and the efforts of business actors in maintaining a balance between spirituality and professionalism. The method used is a literature study that examines theories and previous findings related to Islamic business ethics and the concept of maqasid al-syariah. The results show that Islamic entrepreneurship does not only encourage the achievement of material benefits, but also emphasizes social benefits and business blessings. The implication is that Muslim business actors need to build business practices that are not only professionally competitive, but also reflect the values of justice, honesty and spiritual responsibility in every business decision
STRATEGI KEBERLANJUTAN USAHA PERCETAKAN CV DEALIMA PROSENT Robi’atul Adawiyah Bukhori; Vembri Aulia Rahmi
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 4 (2025): Agustus : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/2py4c310

Abstract

The main focus of this study is on the implementation of sustainability strategies and dynamic capabilities, This study aims to identify and analyze factors that influence business sustainability at CV. Dealima Prosent, Through a qualitative approach with a phenomenological method This research was conducted at CV. Dealima Prosent which is located in Dusun Gantang, Boboh Village RT 03 RW 02, Menganti District, Gresik Regency, the study was conducted for 3 months. Data collection techniques with observation, interviews and documentation. The results of the study indicate that the sustainability of CV. Dealima Prosent's business is greatly influenced by the management of skilled and competent human resources, as well as the application of the latest technology to improve efficiency and product quality, to further strengthen competitiveness, companies are recommended to expand non-technical training for employees, develop an online platform for customer service, and highlight quality and service to compete in the market. The research subjects involved 1 business owner, 1 employee and 4 Customers. Data validity testing using triangulation, namely sources, data collection techniques, and time. This study explores an in-depth understanding of the challenges faced by companies in maintaining competitiveness in the increasingly competitive printing industry. In terms of theory, it is suggested that future research develop a Dynamic Capability framework that is more relevant to SMEs, by including the dimension of customer participation in sensing (customer-driven sensing) and adding focus on organizational culture transformation and local value-based learning. In addition, integrating the concept of business resilience into this theory is very important to deal with uncertainty and crisis. The development of this theory will be increasingly applicable to SMEs in building an adaptive and inclusive business sustainability model.
Peran Transparansi Laporan Keuangan kepada Pihak Eksternal dalam Meminimalisir Asimetri Informasi Novi Alvionita; Alisya Cahya Kamila; Lusianti Lusianti; Santi Alfitri; Ratna Febriyanti
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 2 (2025): April : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/qzcehn49

Abstract

This study aims to analyze the impact of financial statement transparency in minimizing information asymmetry. Financial statement transparency is crucial in reducing information asymmetry between company management and external parties. Information asymmetry arises when management possesses more complete information, potentially leading to decisions detrimental to external stakeholders. Financial statements prepared in accordance with accounting standars such as IFRS or GAAP provide accurate and relevant information, supported by additional disclosures and independent external audits ,which enhhance stakeholder trust. Therefore, transparency not only reuces information asymmetry byt also support the principles of good corporate governance to foster a fair and sustainable bussiness environment.
Ruang Lingkup Perbankan dan Lembaga Keuangan di Indonesia Prety Aulya; Dea Windia; Karina Seftianti; Dewi Malinda Salsabila; Husni Mubarok
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 2 (2025): April : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/0nz4kh35

Abstract

This research examines the breadth of Indonesia's banking sector and financial service providers, focusing on their contributions to national economic development. The research methodology employed involves comprehensive literature review through examination of pertinent academic and industry sources related to Indonesia's traditional banking sector. The findings reveal that Indonesia's financial banking framework comprises two primary segments: traditional commercial banks and Shariah-compliant banking institutions, distinguished by their core operating philosophies, profit-sharing mechanisms, and regulatory oversight structures. Shariah-based banking has demonstrated remarkable expansion, achieving approximately 15% annual asset growth rates, indicating growing consumer confidence and market acceptance. Indonesia's financial service landscape encompasses two distinct categories: Banking Financial Service Providers (LKB) and Non-Banking Financial Service Providers (LKBB), where each category fulfills essential functions in facilitating financial intermediation processes. The digital revolution has fundamentally transformed financial service delivery models, promoting greater financial inclusion and accessibility across diverse population segments. The research findings indicate that effective collaboration among different categories of financial institutions is crucial for maintaining overall financial system stability while fostering sustainable national economic expansion.
Peran Laporan Akuntansi Manajerial dalam Pengambilan Keputusan Strategis Manajemen Fajar Damar Noviyanto; Annisa Nurul Destiana; Rezika Siti Marina; Shafara Dias Tuti; Husni Mubarok
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 2 (2025): April : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/69qded53

Abstract

Managerial accounting reports play a critical role in providing relevant financial and nonfinancial information for management in the strategic decision-making process. This study aims to analyze the extent to which managerial accounting reports are utilized as a basis for planning, controlling, and evaluating strategic decisions within an organization. Using a quantitative descriptive approach, data were collected through questionnaires distributed to managers from various manufacturing sector companies. The results show that the accuracy, relevance, and timeliness of managerial reports significantly influence the quality of strategic decisions made by management. These findings emphasize that the integration of managerial accounting information into the strategic process is crucial for enhancing organizational competitiveness and performance.
PENGARUH SUKU BUNGA TERHADAP PERTUMBUHAN EKONOMI:PENDEKATAN TIME SERIES Anjeli Anjeli; Levia Saputri; Gustina Masitoh
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 2 No. 3 (2025): Juni : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/1bdpzg34

Abstract

This study examines the impact of interest rates on economic growth in Indonesia using a time series approach. Interest rates play a significant role in determining the levels of investment and consumer spending, both of which are key factors in economic growth. Monthly secondary data from 2016 to 2021 were used to analyze this relationship through path analysis. The results show that low interest rates can stimulate economic growth by enhancing access to funding, while high interest rates tend to reduce economic activity. The relationship between inflation, interest rates, and economic growth is highly complex, with important implications for Bank Indonesia’s monetary policy. This study emphasizes the need for a deep understanding of the interaction among these three variables to formulate policies that support sustainable growth.

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