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INDONESIA
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 149 Documents
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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.
Strategi Pengembangan Sumber Daya Manusia untuk Mengatasi Keterbatasan Tenaga Kerja di Risse Convection Sungai Pua Kabupaten Agam Nadiatul Khaira; Era Sonita
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.v2i2.1053

Abstract

This research is motivated by the limited workforce at Risse Convection, where this convection has not been able to increase income significantly due to limited production capacity caused by a lack of qualified workforce. The aim of this research is to provide concrete recommendations for Risse Convection in developing an effective human resource development strategy to deal with workforce limitations and meet demand for sharia clothing products. The following is the essence of the research based on the problem formulation for copra entrepreneurs in Nagari Lansek Kadok: the majority of copra entrepreneurs in Nagari Lansek Kadok, South Rao District, Pasaman Regency, prioritize excellent service to customers and analyze the growth of their business to increase people's income. Because most of the residents of Nagari Lansek Kadok have lower middle class incomes, the community still views the purchase price given by the seller (copra entrepreneur) as reasonable. The business strategies of Nagari Lansek Kadok copra entrepreneurs, the factors that hinder these entrepreneurs, and the development strategies carried out by traders in this area are things that need to be improved if the residents of Nagari Lansek Kadok, South Rao District, Pasaman Regency can make improvements. to see an increase in their income. The reason behind this is that they continuously incorporate new ideas into the development of their company. Based on the research results, it can be concluded that the human resource development strategy to overcome the limited workforce in Risse Convection Sungai Pua, Agam Regency is: 1. Lack of workforce at Risse Konveksi resulted in reduced production of sharia clothing on the market, workforce competency occurred due to the lack of special training for employees, resulting in the work being completed more slowly or not on time. To overcome this problem, Risse Convection implements an annual reward system, and employee training is carried out personally. For new employees, Risse Convection uses its convection advantages in innovative sharia clothing designs to be able to recruit employees from the surrounding area or outside the village/nagari as well as the use of social media to promote new design innovations to reach a wider audience and increase brand visibility. 2. By using the SO (Strength-Opportunity) strategy method, namely optimizing existing strengths by taking advantage of existing opportunities. The SO (Strength-Opportunity) strategy that can be applied in increasing employment at Risse Convection is: utilizing excellence in innovative sharia clothing design to recruit employees from the surrounding area or outside the village/nagari and maintaining an annual reward system for employees who work hard to improve motivation and productivity.
Peran Akuntansi Manajemen Berbasis Teknologi dalam Pengambilan Keputusan Bisnis: Tinjauan Literatur Veronika Christine Mevelia; Diah Indri Anggriyanti; Cholis Hidayati
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.v2i2.1055

Abstract

The development of digital technology has driven fundamental changes in management accounting practices, which no longer serve merely as internal recording tools but have transformed into strategic support systems for business decision-making. This article aims to systematically examine the role of technology-based management accounting in supporting decisions at the strategic, operational, and tactical levels. This study employs a Systematic Literature Review (SLR) method on 20 relevant scientific articles published between 2021 and 2025. The findings indicate that the integration of technologies such as ERP, cloud accounting, artificial intelligence (AI), and big data can enhance the accuracy, speed, and efficiency of managerial decision-making. Additionally, it was found that the implementation of technology significantly impacts operational efficiency and a company's competitiveness. However, the success of implementing technology-based management accounting systems heavily depends on organizational readiness, human resource competencies, as well as supportive work structures and cultures. This article also identifies gaps in the literature, particularly in the context of SMEs, which present important opportunities for future research.
Pengaruh Financial Behaviour dan Financial Attitude terhadap Perkembangan Usaha Mikro Kecil dan Menengah di Kota Jambi Victor Diwantara; Muhammad Ali Umardhani Panggabean; Sissah Sissah
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.v2i2.1056

Abstract

This study aims to reveal Financial Behavior and Financial Attitude influence the development of micro, small and medium enterprises in Jambi City. This thesis uses a quantitative approach using multiple regression statistical analysis methods partially and simultaneously with a sample of 60 MSMEs. The results of the study indicate that Financial Behavior has a significant influence on the development of MSMEs in Jambi City. Financial attitude has a significant influence on the development of MSMEs in Jambi City. Financial Behavior and Financial Attitude together or simultaneously have a significant influence on the development of MSMEs in Jambi City. In business development, good knowledge is needed to help MSMEs to be innovative and produce new ideas to develop their businesses and knowledge management can help companies to develop a healthy and positive work culture.
Mekanisme Pasar dalam Perspektif Studi Islam Isnaeni Deviyanti; Meylisa Hayati Putri; Raihani Aqila Ghinarahma
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.v2i2.1061

Abstract

This study examines the market mechanism from the perspective of Islamic economics as a response to conventional economic systems that tend to emphasize either free-market principles or full government intervention. In Islam, the market mechanism is governed by principles of justice, transparency, and balance among the interests of individuals, the state, and society. This research highlights the thoughts of classical Islamic scholars such as Abu Yusuf, Ibn Taymiyyah, Al-Ghazali, and Ibn Khaldun, who had already elaborated on the concepts of markets, pricing, supply and demand, and ethical conduct in transactions long before Western economists developed similar ideas. Using a qualitative approach and literature review, this article analyzes various market distortions such as ihtikar (hoarding), tadlis (fraud), riba (usury), and gharar (uncertainty), as well as the role of government in limited intervention to maintain balance and fairness. The findings show that the Islamic market mechanism is not solely focused on economic efficiency, but is also deeply rooted in moral and spiritual values.
Analisis Faktor‐Faktor Penyebab Pelemahan Nilai Tukar Rupiah di Kuartal I 2025 Ashabi Witjaksono
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.v2i2.1081

Abstract

In the first quarter of 2025, the Indonesian rupiah experienced a significant depreciation, weakening from approximately IDR 15,800 per USD in January to IDR 17,200 per USD by the end of March 2025. This study aims to identify and analyze the external and domestic factors contributing to the rupiah’s decline during this period. External pressure mainly stemmed from the U.S. Federal Reserve’s hawkish stance—maintaining its benchmark interest rate at 5.25%–5.50% which triggered capital outflows from emerging markets. Additionally, global geopolitical uncertainty, including tensions in Eastern Europe and trade frictions between the U.S. and China, raised the global risk premium and strengthened the U.S. dollar against the rupiah. On the domestic side, Indonesia’s trade deficit widened to USD 3.2 billion in Q1 2025 due to rising energy import demand amid surging global oil prices. Furthermore, the state budget deficit increased to IDR 104.2 trillion by March 2025 up 20% year on year undermining investor confidence. Using a qualitative descriptive method through content analysis of reports from Bank Indonesia, BPS trade statistics, and relevant media sources, this study finds that the combination of elevated U.S. interest rates, geopolitical tensions, trade imbalances, and fiscal deficits accelerated the depreciation of the rupiah. Policy recommendations include targeted foreign exchange intervention by Bank Indonesia, monetary tightening in line with global trends, fiscal consolidation to reduce the budget deficit, and export diversification to mitigate external shocks.

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