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Jurnal Bisnis, Ekonomi Syariah dan Pajak
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30469880     EISSN : 30469864     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 120 Documents
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Manajemen Kas dalam Ekonomi Islam: Studi Kasus pada Bank Syariah di Indonesia Kharidatul Hasanah; Faidatus Syiriah; Siti Zakia Khalidah Ma`ruf; Falda Nabila Fauziyah; Mukhlishotul Jannah
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 2 (2025): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1120

Abstract

Cash management is one of the most crucial aspects of financial management in a company, serving to maintain liquidity, optimize fund utilization, and ensure smooth operations. This study aims to analyze effective strategies and techniques in cash management to improve financial efficiency in a business entity. The method used is a literature review with a qualitative descriptive approach. The results show that proper cash management through cash flow planning, expenditure control, and the utilization of cash surpluses can help companies avoid liquidity issues and increase profitability. Therefore, efficient cash management is essential to support the long-term stability and growth of a company.
Bisnis Halal, Rezeki Berkah: Etika Wirausaha Muslim dalam Arus Kapitalisme Maulia Dwi Yanti; Fifi Nur Aisha; Lughna Vika Sundusy
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 2 (2025): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1178

Abstract

This study discusses the ethics of Muslim entrepreneurship in facing the challenges of modern capitalism. Capitalism, characterized by profit orientation, individualism, and materialism, often clashes with the moral and spiritual principles of Islam. Muslim entrepreneurs are expected to uphold the values of honesty, trustworthiness, justice, and excellence (ihsan) in their business practices, even under pressure from efficiency demands and free-market competition. This research uses a qualitative approach with a library research method to explore practical strategies that Muslim entrepreneurs can apply to remain ethical and compliant with Islamic law. The findings show that Islamic ethical principles serve not only as moral guidance but also as a competitive strength in capitalist economic systems.
Strategi dan Tantangan Pengelolaan Usaha Offline dan Affiliate: (Studi Kasus pada Rio Ponsel di Tambak Bayan) Nuraisah Nuraisah; Syafira Okta Vionna Wirya; Zainarti Zainarti
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 2 (2025): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1182

Abstract

Business management based on the application of a combination of offline and online is inseparable from various challenges that can arise, especially in terms of HR management itself, namely the business owner. So that the right strategic action is needed so that the business can run well. This study aims to get an idea of ​​​​how the strategy is, and what challenges are faced in managing a business based on a combination of offline and digital affiliates at Rio Ponsel. This study uses a qualitative approach with a case study method and data collection through interviews with Rio Ponsel business actors. The results of the study showed that the business management strategy that combines offline sales systems and marketing through the TikTok affiliate program at Rio Ponsel is in the form of implementing internal strategies such as product development according to local market needs, implementing positive personal branding, and improving service quality directly. In addition, external strategies are also applied. Meanwhile, the biggest challenge faced by Rio Ponsel business actors is the high level of competition with competitors both in the offline and digital markets.
Analisis Perbandingan Kinerja Keuangan Bank Syariah dan Bank Konvensional Gina Putri Awaliah; Oka Barokah; Lathifuddin Lathifuddin
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 2 (2025): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1184

Abstract

The objective of this study is to examine and compare the financial performance of Islamic banks and conventional banks in Indonesia during the 2019–2023 period. This research is motivated by the rapid growth of the Islamic banking industry; however, its market share remains relatively small compared to conventional banks. The study evaluates various financial ratio indicators, including Return on Assets (ROA), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), BOPO, Non-Performing Loans (NPL), and Non-Performing Financing (NPF), using a quantitative approach and comparative method. Data were collected from the annual financial reports of several major banks selected through purposive sampling. The results of the analysis indicate that conventional banks generally outperform in terms of profitability and operational efficiency, as reflected in the ROA and BOPO ratios. On the other hand, Islamic banks demonstrate more stable financing quality and liquidity, as indicated by relatively stable NPF and FDR ratios. These performance differences stem from the distinct operational principles of the two banking systems: interest-based operations for conventional banks and profit-sharing principles for Islamic banks. The study concludes that a more comprehensive evaluation method, integrating both sharia compliance and financial elements, is essential to provide a fair and accurate assessment of bank performance. The findings are expected to be valuable for regulators, academics, and industry practitioners in formulating policies that support a more inclusive and sustainable banking system.
Analisis Fungsi Pajak dalam Negara Modern Berdasarkan Perspektif Ekonomi Islam Nessa Maulidhyna; Zanatull Cahya
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 2 (2025): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1189

Abstract

Taxes are the main fiscal instrument in modern states, serving various strategic functions such as budgeting, regulation, stability, and income redistribution. Taxes are not only a source of state revenue but also a tool to encourage economic growth and the equitable distribution of welfare. In the context of Islamic economics, taxes have a different position but are not fundamentally contradictory. Islam recognizes the concept of levies such as zakat, kharaj, jizyah, and ushr, which have similar objectives to modern taxes, namely for the welfare and social justice. This research uses a qualitative method with a literature study approach to analyze the alignment between the function of taxes in modern states and the principles of Islamic economics. Data were collected through a literature review from relevant academic sources. The research results show that although there are differences in mechanisms and characteristics, there is a common ground in the main goal, which is the welfare of society. Taxes can be accepted in Islamic economics as long as they are collected fairly, transparently, proportionally, and used for the public good. Further analysis indicates that the principles of maqashid sharia can serve as an important reference in modern tax reform to better align with Islamic values. The conclusion of this study emphasizes the importance of integrating Islamic economic principles into the tax system to create social justice, fiscal efficiency, and sustainable development. This research is expected to provide theoretical and practical contributions to the development of a tax system based on Sharia values in the contemporary era.
Analisis Laporan Keuangan Sebagai Alat untuk Menilai Kinerja Keuangan Perusahaan pada PT. Unilever Inonesia TBK Tahun 2020-2023 Sifani Jannah; Dalizanolo Hulu
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 2 (2025): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1196

Abstract

This study aims to analyze financial statements as a tool to assess the financial performance of PT Unilever Indonesia Tbk for the period 2020–2023. Using a descriptive quantitative approach, this research calculates key financial ratios, including liquidity ratios (current ratio), solvency ratios (debt to equity ratio), activity ratios (total asset turnover), and profitability ratios (net profit margin). The results show that the current ratio experienced a declining trend from 66.09% in 2020 to 55.16% in 2023, reflecting a weakening ability of the company to meet its short-term liabilities. The debt to equity ratio increased from 315.90% in 2020 to 392.85% in 2023, indicating a high dependence on debt financing. Meanwhile, the total asset turnover improved from 315.90% in 2020 to 392.85% in 2023, suggesting better efficiency in utilizing assets to generate sales. However, the net profit margin declined from 16.42% in 2020 to 12.26% in 2023, signaling a decrease in the company's effectiveness in converting sales into net profit. Based on these findings, PT Unilever Indonesia Tbk is advised to enhance the management of current assets, strengthen its capital structure by reducing reliance on debt, and thoroughly evaluate cost control and marketing strategies to improve profitability and ensure business sustainability in the future.
Pengaruh Influencer Marketing dan Word Of Mouth terhadap Minat Beli Skincare Glad2Glow: Studi Kasus pada Mahasiswa Universitas Trunojoyo Madura Hilya Sania Rosada; Mochammad Isa Anshori
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 2 (2025): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1198

Abstract

This study aims to determine the effect of influencer marketing and word-of-mouth on the interest of Trunojoyo Madura University students to buy Glad2Glow skin care products. Influencer marketing and word-of-mouth are seen as important factors in influencing consumer decisions when making purchases, especially in the beauty industry where recommendations and promotions play a big role. Using a questionnaire method, 22 students of Trunojoyo University Madura participated in this quantitative research. Data were analyzed using multiple linear regression techniques to determine the relationship between influencer marketing and word-of-mouth with purchase intention. The results showed that consumer intention to purchase Glad2Glow products is strongly and positively influenced by word-of- mouth and influencer marketing. These results provide insights to marketers on how to utilize customer recommendations and influencers to increase sales of skincare products in relevant target markets.
Analisis Laporan Keuangan Sebagai Alat dntuk Menilai Kinerja Keuangan Perusahaan pada PT. Jasa Marga (Persero) TBK Tahun 2021 - 2024 Nurul Ghefira; Dalizanolo Hulu
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 2 (2025): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1201

Abstract

This study aims to evaluate the financial performance of PT Jasa Marga (Persero) Tbk during the period 2021 to 2024 in an effort to assess the effectiveness of financial management within the infrastructure sector. The main focus of the study is to determine whether there has been an improvement in financial performance based on relevant financial indicators. The analysis was conducted using a descriptive quantitative approach based on the company’s published annual financial statements. The results indicate that, in general, PT Jasa Marga has experienced a significant improvement in financial performance over the past four years. This is reflected in improved liquidity, solvency, profitability, and activity ratios. The increase in toll revenue, as the company’s main source of income, along with profit growth and operational efficiency, serve as key indicators of the success of management strategies in addressing post-pandemic challenges and expanding national toll road projects. Additionally, improved debt management is evidenced by the declining leverage ratios year after year. These findings support the hypothesis that there has been an improvement in financial performance during the observation period.
Dampak Reward dan Punishment terhadap Kinerja Karyawan Melalui Disiplin Kerja Sebagai Variabel Intervening di PERUMDA Air Minum Tirta Batang Hari Sufriyan Wahyudin Darmanto; Sry Rosita; Dian Mala Fithriani Aira
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 2 (2025): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1222

Abstract

This study aims to determine the impact of rewards and punishments on employee performance through work discipline. This study uses quantitative methods, data collection techniques by distributing respondent questionnaires. The sample in this study were 48 employees of PERUMDA Air Minum Tirta Batang Hari. This study uses Descriptive Analysis techniques using the SmartPLS 4.0.0 application as a data processing tool. The results of this study indicate that rewards have a positive and significant effect on performance. Punishment does not have a positive and significant effect on performance. Work discipline has a positive and significant effect on performance. Rewards have a positive and significant effect on work discipline. Punishment has a positive and significant effect on work discipline. Rewards have a positive and significant effect on performance through work discipline. Punishment does not have a positive and significant effect on performance through work discipline.
Faktor-Faktor yang Memengaruhi Financial Distress pada Perusahaan yang Terafiliasi Israel Putri Handayani; Agus Zahron Idris
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 2 (2025): Juni : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1274

Abstract

This study examines the factors that influence financial distress in companies affiliated with Israel, focusing on the roles of profitability, liquidity, leverage, sales growth, and firm size. The research is driven by the phenomenon of boycotts caused by geopolitical conflicts involving Israel, which have impacted the financial performance of several companies, particularly in Indonesia. The study uses a quantitative approach, analyzing a sample of companies listed on the Indonesia Stock Exchange (IDX) that are affiliated with Israel during the 2023-2024 period. The data consists of quarterly financial statements, which are analyzed using the Altman Z-Score bankruptcy prediction model. The findings show that profitability and liquidity have a significant effect on financial distress, while leverage and sales growth have a smaller impact. Firm size is also found to reduce the risk of financial distress. These results suggest that companies linked to Israel are more vulnerable to financial risks due to boycotts triggered by international political tensions.

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