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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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PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI PADA UMKM BROWNIES MAWAR DI BEKASI Dwi Hastuti; Arini Siti Sundari; Husna Azizaturrahmah
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: 10.69714/9424re07

Abstract

This study aims to analyze the application of the Activity Based Costing (ABC) method in determining the cost of production at Brownies Mawar, a small and medium-sized enterprise (SME) in Bekasi. This SME is a small business that has been producing various types of brownies for more than 20 years, but still uses a conventional cost accounting system. The ABC method allows for more accurate cost allocation by identifying each activity in the production process and assigning costs based on actual resource consumption (cost drivers). Data collection was conducted through observation, interviews, and documentation. The research results show that the production cost per unit using the ABC method is Rp 3,190 for the Original variant and Rp 3,470 for the Combination variant. With selling prices of Rp 25,000 and Rp 30,000 respectively, the SME achieves a high profit margin and a total monthly gross profit of Rp 42,656,400. These findings indicate that the ABC method is effective in providing accurate cost information, uncovering hidden costs, and supporting more competitive pricing strategies.
Implementasi Upaya Penghindaran Gharar dalam Transaksi Pasar Uang Syariah Ismatul Aula; Ananda Rizki Aulia; Rina Widayanti; Tiara Nahda Wati; Muhammad Iqbal Sanjaya
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: 10.69714/5sck0449

Abstract

This study aims to analyze the implementation of gharar avoidance efforts in sharia money market transactions in Indonesia. The method used is qualitative through a literature review, by collecting data from literature, regulations, and documents related to gharar avoidance practices and strategies. The results of the study indicate that the implementation of clear sharia contracts, supervision from DSN-MUI and OJK, and the use of technology such as smart contracts and blockchain can minimize gharar elements in sharia money market transactions. Transparency and clarity of the main elements of the transaction, such as objects, prices, and time of delivery, are the main keys to avoiding uncertainty and potential losses for the parties. In addition, continuous improvement of sharia financial education and literacy also strengthens consumer protection and public trust. However, challenges remain, especially related to the low level of sharia financial literacy and the complexity of innovative financial products that have the potential to cause new gharar. Overall, efforts to avoid gharar are important to maintain the integrity and sustainability of the sharia money market, so that continuous strengthening of education, supervision, and technological innovation is needed so that the sharia money market becomes more credible and trusted by the public..
DAMPAK ELECTRIC VEHICLE TERHADAP LINGKUNGAN DAN EKONOMI BERKELANJUTAN Muhamad Lucky Souma; Indah Permata Hakim; Rizki, Rifa Naila; Nur Lailatul Fitriani; Mushawir Mushawir
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: 10.69714/03cm9274

Abstract

The development of electric vehicles (EV) as part of the transformation of the global transportation system offers a strategic solution to support economic sustainability and environmental preservation. This study aims to analyze the impact of EVs on infrastructure and develop sustainable solutions through a qualitative approach with a case study method. The results of the study indicate that EV adoption can significantly reduce greenhouse gas emissions, improve urban air quality, and support energy efficiency. In addition, the development of the EV industry drives economic growth through job creation and utilization of local resources, especially in the context of implementing the Domestic Component Level (TKDN). However, the success of the transition to an electric-based transportation system is highly dependent on the readiness of the charging infrastructure, policy consistency, and public awareness. This study recommends cross-sector collaboration in developing an EV ecosystem, accelerating the downstreaming of the battery industry, and integrating renewable energy transitions to maximize the positive impact of EVs on sustainable development in Indonesia.
PERAN SANKSI PAJAK DALAM MEMBENTUK PERILAKU WAJIB PAJAK PADA UMKM: STUDI LITERATUR REVIEW Erin Widianti
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/jvztcc68

Abstract

This This study systematically reviews the impact of tax sanctions and other influencing factors on tax compliance behavior among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Through a Systematic Literature Review (SLR) of six empirical studies published between 2021–2025, the analysis reveals that tax sanctions significantly enhance compliance, but their effectiveness depends on mediating variables such as tax literacy, perceptions of fairness, and the quality of tax services. Key findings indicate that while sanctions positively influence compliance, their impact is diminished without adequate taxpayer education or equitable enforcement. Contextual factors like financial constraints and social norms further modulate compliance behavior. The study underscores the need for a holistic policy approach, integrating sanctions with educational programs, improved digital services, and tailored incentives to foster voluntary compliance. Practical recommendations include enhancing MSMEs’ tax literacy, ensuring consistent sanction implementation, and optimizing e-filing systems. This synthesis contributes to the tax compliance literature by highlighting the interplay between punitive measures and socio-economic contexts in shaping MSMEs’ fiscal behavior.  
ANALISIS SWOT TERHADAP STRATEGI PENGEMBANGAN USAHA OTAK -OTAK BANDENG BAKAR HJ LAILA Sabrina Nurhaliza; Vembri Aulia Rahmi; Aries Kurniawan
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/ajjf8w46

Abstract

Traditional culinary businesses have significant potential in the MSME sector, one of which is Hj. Laila's Grilled Milkfish Otak-Otak in Gresik. This study aims to analyze business development strategies using a qualitative approach with a case study method. Data collection techniques included in-depth interviews, observation, and documentation, with informants from the owner, employees, and customers. A SWOT analysis was used to identify the business's strengths, weaknesses, opportunities, and threats. Results indicate that the main strengths lie in product quality and customer loyalty, while weaknesses include limited human resources and seasonal raw materials. Opportunities include the increasing demand for regional souvenirs and the potential for digital marketing, while threats stem from competition from similar businesses. The implemented development strategies include packaging innovation, product diversification, improved customer service, and market expansion. These findings are expected to serve as a strategic reference for culinary MSMEs in developing sustainable development strategies.
PERSEPSI MAHASISWA MENGENAI PROMOSI CASHBACK DAN LAYANAN PAYLATER DALAM MEMBENTUK POLA KONSUMSI Alisa Hidayatun Nafi’ah; Ayu Widia Wulandari; Cahya Fitryningtyas; Debby Mardhatillah; Dian Fatimah; Dita Aisyah; Dwivo Monica Risqi Putri; Lutfiyah Qilfa Khairil Aini; Risma Wardani
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/rf7v9s81

Abstract

This study examines students' perceptions of cashback promotions and PayLater services and their impact on consumption patterns. The method used is qualitative with a phenomenological approach through in-depth interviews with students who use PayLater services. The results show that cashback promotions and the convenience of PayLater encourage consumptive behavior, where students tend to shop more frequently and purchase items that are not necessarily needed. Cashback is seen as an incentive that increases shopping frequency, while PayLater creates the illusion of additional funds, making credit purchases easier. This situation poses potential financial risks, such as debt accumulation. The study emphasizes the importance of financial literacy education to help students manage the use of digital financial services wisely.
PERAN SUMBER DAYA MANUSIA (SDM) UNTUK MENINGKATKAN EFISIENSI OPERASIONAL PT. MAJU JAYA PAITON DALAM PENGIRIMAN LIMBAH B3 Muftihatul Khaira; Dila Rahmawati; Riza Nur Aini; Rica Rachmawati; Tri Indah Wahyuni; Istiana Kudsi Falqi Taggyah; Nadia Muthiah Zuhri; Uswatun Hasanah; Nuril Masruroh
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/gjs92v71

Abstract

This study aims to examine in depth the role of human resources (HR) in improving the operational efficiency of PT Maju Jaya Paiton, especially in hazardous and toxic waste (B3) shipping activities. This research uses a descriptive qualitative approach, with data collection through in-depth interviews, direct observation, and documentation studies of SOPs, efficiency reports, and HR training data. Research informants included operational employees, logistics, HRD manager, and environmental manager. Analysis was conducted using thematic techniques and validated through triangulation of sources, techniques and time. The results showed that work competence, individual discipline, effective team communication, awareness of regulations, and a sense of responsibility for the environment are the main factors that determine operational efficiency. Structured training and certification, the implementation of a KPI-based evaluation system, the use of GPS tracking technology and electronic manifests (Festronic), as well as a work culture that emphasizes safety and compliance are proven to strengthen the role of HR in ensuring the smooth delivery of B3 waste. The conclusion of this study is that the success of hazardous waste transportation operations is strongly influenced by the quality and integration of HR functions, as well as system support and continuous supervision from both internal and external companies
PERAN HUMAN CAPITAL DALAM MENINGKATKAN DAYA SAING ORGANISASI DI ERA TRANSFORMASI DIGITAL Dewi Alfiah Febriani; Jinani Firdausi; Dela Nafisyah Ali; Dita Utari Yulia Putri; Zainuna Ivada; Karin Syafira Widiyanto; Siti Sulasmi Kholifah; Nur Mauliddyah Rosanti; Novia Dwi Afrilianti
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/nf73h154

Abstract

Digital transformation has brought significant changes to the way organizations operate and compete in the global market. Amidst this shift, human capital has become a vital element in determining organizational success, not merely as a supporter of technology, but as the primary driver of innovation, efficiency, and competitiveness. This study aims to investigate the strategic role of human capital in enhancing organizational competitiveness in the digital age. Using a descriptive qualitative approach based on literature review, the study reveals that the development of digital competencies, a responsive organizational culture, and technology-based human resource management systems significantly influence the enhancement of competitive advantage. Additionally, the integration of technology and the reinforcement of human values are considered essential for achieving organizational sustainability. This study contributes conceptually to strengthening the Human Capital Management (HCM) paradigm and serves as a foundation for developing more adaptive human resource strategies in response to the demands of the digital age
DETERMINAN KINERJA KEUANGAN BPR SYARIAH DI JAWA TENGAH : EFEK MODERASI NON-PERFORMING FINANCING Agung Prayogi; Zella Arfi Andiny; Yoka Lestari; Annastasya Nur Salsabilla; Meilia Trivanti
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/yjm4be64

Abstract

This study aims to analyze the effect of murabahah, ijarah multijasa, mudharabah, and musyarakah financing on the financial performance of Islamic Rural Banks (BPR Sharia) in Central Java, with Non-Performing Financing (NPF) as a moderating variable. The research was conducted on 11 BPR Sharia from a total population of 28 using purposive sampling. The data used were quarterly financial reports for the period 2022–2024. Analytical methods include descriptive statistics, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results indicate that musyarakah financing has a significant positive effect on financial performance, while murabahah financing has a significant negative effect. Meanwhile, ijarah multijasa and mudharabah financing have no significant effect. Furthermore, NPF moderates the relationship between murabahah and mudharabah financing on financial performance but is not significant for ijarah and musyarakah. These findings offer valuable implications for BPRS management in optimizing appropriate financing types and managing credit risk to enhance financial performance..
EFEKTIFITAS TEKNOLOGI DIGITAL : STRATEGI PENGEMBANGAN USAHA CV. ALWI JAYA Oktafio Rizky Fernanda; Hadi Ismanto
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/s6z3xj42

Abstract

This research uses a qualitative method with a case study approach. Data were collected through in-depth interviews, observations, and documentation of the company’s digital marketing activities. The results show that the application of digital technology has had a significant impact on expanding market reach, increasing the effectiveness of promotions, and enabling the company to obtain real-time, accurate, and measurable marketing data. One example is the A/B testing of Facebook Ads, where a campaign targeting the Balikpapan area achieved a higher audience reach compared to a campaign targeting Samarinda. The conclusion of this study states that the use of digital technology in marketing at CV. Alwi Jaya is effective in increasing brand visibility and reducing promotional costs. The data-driven strategy implemented helps the company make more objective marketing decisions and adapt to the digitalization developments in the modern era.

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