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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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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.
Pentingnya Pemeliharaan dan Hubungan Kerja Industrial Husnul Hotimah; Rasya Madaniah Nurul Islami; Chotir Mochammad Sholeh
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.v2i2.1114

Abstract

Maintenance and industrial relations are two crucial aspects in human resource management that are interrelated and play an important role in maintaining the continuity and success of the organization. Effective maintenance not only maintains the quality of employee performance but also contributes to the creation of harmonious industrial relations. Good industrial relations, in turn, create a conducive work environment, increase productivity, and reduce the potential for conflict in the workplace. The purpose of this study is to dig deeper into the understanding of maintenance and industrial relations. This study uses qualitative and quantitative methods. Data collection techniques are carried out through a review of several journals that have been searched, which are related to the importance of maintenance and industrial relations. From the data that has been successfully collected, maintenance of industrial relations in the entire process of human resource management focuses on the belief that good and harmonious relations between employers and workers in the organization are very important to be fostered and maintained for the benefit of all parties involved. Failure to maintain harmonious relations can cause losses for many parties, especially employers and workers involved. Effective maintenance and good industrial relations play an important role in the success and survival of the company. Therefore, maintenance is a vital element in today's business world and needs to be managed properly.
Peran Inovasi Operasional Berbasis Digital dalam Meningkatkan Daya Saing UMKM Cynthia Ananda Br Tarigan; Hendestri Br Sembiring; Rissa Yulinda; Siti Marfu’ah Bako; Arsyadona Arsyadona
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.v2i2.1115

Abstract

This study aims to explore the role of digital-based operational innovation in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The background lies in the growing need for MSMEs to adapt to technological advancements in order to maintain their existence and improve business performance amid increasingly intense competition. Using a qualitative approach with a literature review method, data were collected from various credible academic sources published within the last five years (2019–2024), including journals, institutional reports, and relevant literature. The findings reveal that the adoption of technologies such as digital point-of-sale (POS) systems, cloud-based inventory management, and Customer Relationship Management (CRM) significantly contributes to operational efficiency, market expansion, and service quality improvement. However, the digitalization process among MSMEs still faces several challenges, including low digital literacy, limited infrastructure, and inadequate access to training. In conclusion, the success of MSME digital transformation heavily depends on the collaboration between business actors, government, academia, and other stakeholders to build an inclusive and sustainable digital ecosystem.
Penerapan Balanced Scorecard Sebagai Alat Ukur Kinerja Organisasi pada PT Yanaha Maria Anjelina Mono; Agustina Berti; Fransiskus Leta; Apolionarois Loda Teluma; Maria Silvana Mariabel Carcia
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.v2i2.1116

Abstract

This study aims to analyze the implementation of the Balanced Scorecard (BSC) as a tool for measuring organizational performance at PT YANAHA. The Balanced Scorecard is a performance measurement method that integrates financial and non-financial aspects through four perspectives: financial, customer, internal business processes, and learning and growth. This research uses a descriptive qualitative approach through interviews, observations, and documentation studies. The results show that the implementation of BSC provides a comprehensive overview of company performance and assists in strategic decision-making.
Resiliensi UMKM Kota Medan: Analisis Pertumbuhan Ekonomi Sebelum dan Sesudah Pandemi Covid-19 Serta Peran Pemerintah dalam Pemulihan Ekonomi Ahmad Wahyudi Zein; Dini Zahratun Husna; Assifa Khairiah
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.v2i2.1117

Abstract

This study explores the strategies and effectiveness of the recovery of Micro, Small, and Medium Enterprises (MSMEs) in Medan City following the COVID-19 pandemic. By reviewing recent scholarly articles, it examines the roles of government policies, digital transformation, product diversification, and multi-stakeholder collaboration in supporting MSME sustainability. The review findings show that economic stimulus policies such as cash assistance, credit relaxation, and digital training significantly impact the resilience and growth of MSMEs. Moreover, MSMEs' adaptation to technology and the role of communities further strengthen local economic resilience. This study contributes to the literature on regional economic recovery and serves as a foundation for data-driven policy-making.
Inovasi Macrame Menjadi Produk Kreatif dalam Praktik Kewirausahaan dengan Nama Brand CHARMEE Erwin Putra Rasul Dafana; Ni Made Arsita Kusumadewi; Ivonia Auxiliadora Freitas Marcal; Muhammad Yasin
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.v2i2.1119

Abstract

The trend of handmade accessories, particularly macrame holders, has experienced significant growth alongside increasing public interest in products that emphasize both aesthetic value and multifunctionality. This study aims to provide an in-depth analysis of the marketing strategies implemented for CHARMEE, the Macrame Multifunction Holder, highlighting the integration of artistic elements, innovative design, and practical utility within handicrafts. Employing a qualitative descriptive method, primary data were collected through surveys of 35 respondents aged 20–35 years. The findings reveal that the use of high-quality materials, designs that are responsive to market trends, and the strategic utilization of social media and digital platforms for promotion are the main factors driving the product’s appeal and competitiveness. These results affirm that handmade products, when combined with creative and innovative marketing strategies, possess substantial potential to develop as high-value economic ventures in the era of creative entrepreneurship. The implications of this study underscore the importance of continuous innovation and adaptability to market dynamics in maintaining business relevance and sustainability.

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