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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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Pengaruh Net Interest Margin, Non-Performing Loan, dan Capital Adequacy Ratio terhadap Stabilitas Perbankan di Industri Perbankan Terdaftar di BEI 2019-2023 Inaya Tusifa; Reni Oktavia
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 1 (2025): 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.v2i1.868

Abstract

The stability of the banking sector is crucial in maintaining a country’s financial system and economic sustainability. This study analyzes the impact of Net Interest Margin (NIM), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR) on banking stability in Indonesia. The inconsistency of previous research findings indicates a research gap that requires further exploration. This study employs a quantitative approach using secondary data from financial reports of conventional banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was selected using purposive sampling, resulting in 39 banks with 195 observations. Data analysis was conducted using multiple linear regression with classical assumption tests, including normality, heteroscedasticity, multicollinearity, and autocorrelation, to ensure model validity. The results show that NIM positively but not significantly affects banking stability, while NPL has a negative and significant effect. CAR also significantly influences banking stability. Enhancing banking intermediation effectiveness through NIM and CAR can strengthen financial stability, whereas increasing credit risk, reflected in NPL, can weaken stability. This study provides insights for regulators and banking management in designing more effective policies to maintain banking sector stability in Indonesia.
Tata Kelola Perbankan Syariah Erni Erni; Najmi Rehani; Ilham Ilham
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.v2i2.965

Abstract

The abstract in this document emphasizes that good corporate governance (GCG) is very important in managing Islamic banking to be in line with Islamic principles. This article discusses the implementation of GCG in the context of Indonesian Islamic banking, especially in maintaining a balance between stakeholder interests and Islamic obligations. Emphasis is given to the role of the Sharia Supervisory Board (SSB), the importance of transparency, accountability, and a risk management system that is in accordance with Islamic principles.
Efektivitas Strategi Pemasaran Bank Syariah dalan Menarik Minat Nasabah Muda Zuhrinal M. Nawawi; Salsabila Sofiya Wardani
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.v2i2.968

Abstract

This study uses a qualitative method to examine the effectiveness of marketing strategies implemented by Islamic banks in attracting young customers. The background of this research is based on the significant growth of the Islamic banking sector in Indonesia, which has not yet fully optimized the potential of the youth market segment. Data were collected through in-depth interviews with marketing managers and young customers, as well as documentation of the promotional strategies employed. The findings reveal that marketing strategies emphasizing Islamic values, service digitalization, and social media campaigns significantly influence young customers’ interest. However, some challenges were also identified, such as low Islamic financial literacy among the youth and limited product innovation tailored to their needs. This study recommends strengthening Islamic financial education, collaborating with youth communities, and developing technology-based products and services so that Islamic banks can be more competitive in attracting young customers. With a more adaptive and communicative approach, Islamic banks have the potential to become the preferred choice for the younger generation in the future.
Aspek Perlindungan Hukum Nasabah Fitri Fitri; Nadia Salzabila; Ilham Ilham
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.v2i2.973

Abstract

This study aims to analyze the legal protection of customers within the Islamic banking system in Indonesia, both normatively and practically. In Islamic economic principles, customer protection is not merely a legal obligation, but a moral and religious responsibility rooted in the values of maqāṣid al-sharī‘ah, particularly in ensuring justice (al-‘adl), trust (tsiqah), and protection of wealth (ḥifẓ al-māl). This research applies a qualitative-descriptive approach through literature review and normative juridical analysis of statutory regulations, DSN-MUI fatwas, and relevant Islamic legal doctrines. The findings indicate that although legal frameworks such as Law No. 21 of 2008, DSN-MUI fatwas, and OJK regulations offer a substantial basis for customer protection, implementation faces several challenges. These include information asymmetry between banks and customers, low Islamic financial literacy, insufficient monitoring of standard contracts, and limited access to Sharia-based dispute resolution mechanisms. Therefore, the study recommends reformulating contract structures, strengthening the role of the Sharia Supervisory Board (DPS), and enhancing public education regarding their rights as Islamic banking customers. Legal protection must be both formally legal and ethically grounded in Islamic justice.
Strategi Pemasaran Digital Produk Aerostreet dalam Meningkatkan Penjualan Erwin Permana; Andani Alfi Nabil; Erlyn Rosalina
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.v2i2.1018

Abstract

The local fashion industry has experienced significant growth alongside the increasing maturity of Indonesia’s digital ecosystem. Aerostreet is one of the local fashion brands that has benefited from the advancement of digital technology. Initially a footwear brand, Aerostreet has expanded its product range to include clothing, jackets, perfumes, and more. This study aims to analyze Aerostreet’s digital marketing strategies in increasing sales. The research employs a descriptive qualitative approach, with data collected from various official databases and popular websites. In addition to statistical publications, this study also examines scientific publications related to the research problem. The findings indicate that Aerostreet has successfully implemented effective digital marketing strategies to boost sales and strengthen its position in Indonesia’s competitive fashion industry. These strategies include the optimal utilization of social media platforms such as Instagram and TikTok, as well as e-commerce platforms like Shopee, Bukalapak, Tokopedia, and Lazada. On Instagram, Aerostreet builds a positive brand image through engaging visual content, active interactions with followers, and collaborations with other brands. Through TikTok, the brand creates creative and trend-relevant content, encouraging user engagement through hashtag campaigns and challenges. Additionally, Aerostreet maximizes e-commerce by showcasing products in detail and leveraging available promotional features. This combination of strategies enables Aerostreet to reach a broad audience, build brand awareness, and drive product sales. Aerostreet’s success highlights the importance of adapting to digital trends and gaining deep insights into consumer behavior in the digital era.
Dampak QRIS terhadap Kedaulatan Digital Indonesia dan Hubungan Perdagangan Internasional Pitri Yani Pitri
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.v2i2.1032

Abstract

QRIS (Quick Response Code Indonesian Standard) is a national digital payment innovation launched by Bank Indonesia to strengthen Indonesia’s digital and economic sovereignty. By integrating various payment platforms into a single QR code standard, QRIS simplifies domestic transactions—especially for Micro, Small, and Medium Enterprises (MSMEs)—while reinforcing state control over financial infrastructure and data flows. This policy reduces reliance on international payment networks such as Visa and Mastercard, which previously dominated digital transactions and stored data abroad. On a global scale, QRIS functions as a tool of digital economic diplomacy through cross-border payment initiatives like ASEAN Pay, enabling Indonesia to expand its influence in the global digital payment ecosystem. However, the United States has criticized QRIS, arguing that it restricts access for foreign companies and poses a barrier to trade. In response, the Indonesian government asserts that QRIS is designed to protect national interests while promoting fair international collaboration. This study employs a normative juridical and descriptive qualitative approach to analyze QRIS-related regulations, its impact on digital sovereignty, and its implications for international trade relations. Secondary data is sourced from literature studies and official documents. The findings reveal that QRIS plays a vital role in accelerating MSME digital transformation, enhancing financial inclusion, and strengthening Indonesia’s bargaining position in global digital finance. Ultimately, QRIS stands not only as a transaction tool but also as a strategic symbol of Indonesia’s digital independence and competitiveness in the international financial landscape.
Potensi Green budgeting dalam Meningkatkan Efisiensi Pengeluaran Publik untuk Mewujudkan Pembangunan Berkelanjutan di Indonesia Siti Mutmainah; Slamet Wijiono; Muhammad Ryan Romadhon
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.v2i2.1034

Abstract

Climate change is a global challenge that affects various aspects of life, including economic development. The concept of green budgeting has emerged as an important strategy to ensure the efficiency of public spending while supporting sustainable development in Indonesia. This research analyzes the potential of green budgeting to enhance the efficiency of environmental budget management, focusing on public fiscal policies that align with sustainability. By implementing mechanisms such as climate-based budgeting (CBT), the government can increase the budget for programs aimed at mitigating and adapting to the impacts of climate change, but also faces structural challenges such as a lack of human resources and the absence of a comprehensive oversight system. This study adopts a qualitative approach to identify the relationship between public expenditure efficiency and the implementation of green budgeting in development policy, using literature review methods. Research results show that the distribution of green budgets in the state budget (APBN) is still limited, indicating a potential inefficiency in fund allocation. Therefore, it is necessary to enhance institutional capacity, integrate monitoring systems, and commit to implementing fiscal policies that consider the environment by both the central and local governments.
Pengendalian Kualitas, Pendekatan Input-Proses-Output Produk Sayur Hidroponik Kangkung pada BSI Farm Hawina Siti Alanasry; Lucky Safitri; Nur Azizah; Yolanika Cahyadi; Putri Imelda; Fany Apriliani
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.v2i2.1037

Abstract

The main issue faced by BSI Farm is the suboptimal quality control at each stage of hydroponic kale production, resulting in inconsistent product quality. This study aims to analyze the quality of hydroponic kale products at BSI Farm using the input-process-output (IPO) approach. The analysis covers all stages of production, from the selection of superior seeds, nutrient and water management, cultivation using the NFT (Nutrient Film Technique) system, to harvesting and packaging. The results show that the implementation of strict quality control at each stage successfully produces fresh, clean, pesticide-free kale that meets modern market standards. Production waste is managed through a grading system and utilized as animal feed to minimize environmental impact. The main challenges include pest attacks, plant diseases, and inconsistent harvests due to a lack of standardized procedures. However, these can be addressed through regular monitoring, appropriate use of pesticides and fungicides, and consistent implementation of cultivation SOPs.
Kontribusi Hadis dalam Pembentukan Etika Konsumsi dan Produksi Berkelanjutan dalam Ekonomi Syariah Nadia Sa’adah; Annisa Ariani; Hamdiah Hamdiah; Norhayati Norhayati; Norfitria Norfitria; Erwan Setyanoor
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.v2i2.1043

Abstract

The role of hadith in Islamic economics holds fundamental significance, particularly in shaping the ethics of consumption and production rooted in Islamic spiritual and moral values. In the face of increasing consumerism and unsustainable production systems, the sayings of Prophet Muhammad peace be upon him offer practical guidance that emphasizes simplicity, honesty, and social responsibility. This study employs a literature review approach to explore the contribution of hadith in constructing an economic system that is not only halal but also ethical and sustainable. The findings indicate that integrating hadith values into economic activities can serve as a normative solution to contemporary economic challenges.
Analisis Overclaim Marketing dalam Membangun Kepercayaan Konsumen pada Produk Daviena Skincare Keysi Rahmawati, Keysi Rahmawati; Erwin Permana
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.v2i2.1051

Abstract

Marketing is the backbone of a business’s existence. Various ideas, creativity, and innovations in marketing continue to evolve in different forms. To attract a large number of consumers, some businesses engage in overclaim marketing. While this strategy may bring positive outcomes for some companies, it can also have negative consequences for others. One brand that has practiced overclaim marketing is Daviena Skincare. This study aims to analyze the impact of overclaim marketing on consumer trust in Daviena Skincare products. The research was conducted using a qualitative descriptive approach, with data obtained through digital tracing and observation. The findings indicate that overclaim marketing in the skincare industry, as practiced by Daviena Skincare, has negatively affected consumer trust. The overclaims identified include promises of instant results, false claims about premium ingredients, and unverified testimonials. An investigation by Doctor Detective revealed significant discrepancies between marketing claims and the actual product composition, such as Niacinamide, which was advertised at 10% but was not detected in laboratory tests. These findings contradict the marketed product benefits, leading to consumer disappointment and decreased brand loyalty. This phenomenon underscores the urgency for brands to be more transparent and ethical in their marketing strategies. Therefore, overclaim marketing practices must be eliminated to maintain the integrity of the industry and protect consumers’ rights to accurate information and products that align with their claims.

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