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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 149 Documents
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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.
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. 3 (2025): September : 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. 3 (2025): September : 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. 3 (2025): September : 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. 3 (2025): September : 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.

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