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Jurnal Ilmiah Niaga Bisnis Elektronik
Published by STIE-IBEK Pangkalpinang
ISSN : -     EISSN : 28304896     DOI : https://doi.org/10.61533/jinbe.v4i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Niaga Bisnis Elektronik (JINBE) adalah jurnal yang diterbitkan sebanyak 1 kali (November) dalam satu (1) tahun oleh LPPM STIE-IBEK Pangkalpinang, mencakup Ekonomi, Perniagaan Elektronik dan Bisnis Digital. Penerbitan JINBE bertujuan sebagai sarana para peneliti untuk menyerbarluaskan karya yang dihasilkan kepada kalangan luas serta sebagai sumber bagi peneliti lainnya mendapatkan ilmu dalam bidang Bisnis Elektronik. 
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 48 Documents
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10.61533 IMPLEMENTASI GREEN ACCOUNTING DAN INVESTASI LINGKUNGAN TERHADAP KINERJA KEUANGAN (STUDI KASUS DI PT INDOCEMENT TUNGGAL PRAKARSA TBK) Iryani, Rina
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 5 No 1 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i1.414

Abstract

This article aims to analyze the implementation of Green Accounting and Environmental Investment on the financial performance of the company at PT Indocement Tunggal Prakarsa Tbk, one of the largest cement companies in Indonesia that actively applies sustainability principles. The Methodology uses a quantitative approach with multiple linear regression analysis, and the data used are secondary data obtained from the company’s financial and sustainability reports for the period 2020 to 2023. The results show that Green Accounting and Environmental Investment both partially and simultaneously have a positive and significant effect on financial performance as measured by Return on Assets (ROA). These findings support Legitimacy Theory, which states that companies aligning their activities with societal values and expectations tend to gain social legitimacy and investor trust, ultimately leading to increased profitability. Therefore, the strategy of implementing green accounting and sustainable investment is proven to be effective in enhancing a company's financial performance.
10.61533 DAMPAK BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN : KAJIAN LITERATUR Buulolo, Martinus; Bani, Burhanuddin
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 5 No 1 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i1.416

Abstract

Optimal employee performance will be based on a quality organizational culture, providing impact and contributing to the organization to achieve its goals. The purpose of this study is to answer how organizational culture impacts employee performance, what are the various research designs used for employee performance, what instruments are used by researchers to measure employee performance, and what are the data analysis techniques used by researchers to analyze employee performance. Some of the research results contained in this article are using questionnaires in collecting data, with a quantitative research approach, and have target research objects of private employees, government employees, and educational institutions. The results of the study indicate that organizational culture has a positive and significant effect on employee performance and has an impact on the organization to maximize the company's goals and achievements.
10.61533 KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN PADA PENDAPATAN ASLI DAERAH KOTA PANGKALPINANG DALAM UPAYA IMPLEMENTASI PEMBANGUNAN EKONOMI BERKELANJUTAN (Studi di Kelurahan Jerambah Gantung) Nisak, Khairun; Tri Setyo Mulyani, Hendarti; Shinta Lestari, Deara
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 5 No 2 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i2.425

Abstract

The aim of this research is to determine the contribution of PBB P2 (Land and Building Tax) to the Regional Original Income of Pangkalpinang City in efforts to implement sustainable economic development. This research uses a qualitative approach. The data was collected through unstructured interviews with 5 respondents, consisting of the Village Head, Head of Development, and RT (Neighborhood Association) Chairman in Jerambah Gantung Village. The data analysis used Data Collection, Data Conclusion, Data Display, and Conclusion Drawing/Verification. The data analysis results show that the contribution of PBB P2 in Jerambah Gantung Village is 41.39% of the target of 321 million, which affects the Regional Original Income of Pangkalpinang City, exceeding the target by 101.96%, with a target of 122.2 billion. This income is then allocated to the Regional Budget (APBD), which is used for development in Pangkalpinang City.
10.61533 ANALISIS PENGARUH PERTUMBUHAN UMKM BERBASIS BISNIS DIGITAL DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP PERTUMBUHAN PDRB DI KOTA PANGKALPINANG DALAM MENDUKUNG EKONOMI BERKELANJUTAN DAN INKLUSIF Laurensia, Lydia; Hasianda Tigor, Ryan; Tri Setyo Mulyani, Hendarti
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 5 No 2 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i2.434

Abstract

The background of this paper describes the problem of economic conditions in Pangkalpinang City as reflected in the growth of the Gross Regional Domestic Product (GRDP). The purpose of this final project is to determine the effect of Digital Business-Based MSMEs Growth and The Human Development Index on GRDP Growth in Pangkalpinang City in supporting a sustainable and inclusive economy. Data processing in this research using multiple linear regression analysis, which consists of classical assumption test, hypothesis test, and coefficient of determination test. In this research, there were no problems with the classical assumption test. The regression equation for GRDP growth = -4,112 – 1,252 Digital Business-Based MSMEs Growth + 14,012 Human Development Index. Statistical analysis partially proves the hypothesis (t-test), indicating that Digital Business-Based MSMEs Growth does not effect significant on GRDP Growth. The Human Development Index does not effect significant on GRDP Growth. Simultaneously (F test), proves that Digital Business-Based MSMEs Growth and the Human Development Index together do not have a effect significant on GRDP Growth. The Adjusted R² value obtained is 0,575, proving that Digital Business-Based MSMEs Growth and the Human Development Index have a 57,5% effect on GRDP Growth. Meanwhile, the remaining 42,5% is influenced by other variables not examined in this research.
10.61533 ANALISIS STRATEGI PEMASARAN UMKM SABUN MIJEL TPA AL-AZIROEH KELURAHAN SELINDUNG KOTA PANGKALPINANG Rani; Hasianda Tigor, Ryan; Tri Setyo Mulyani, Hendarti
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 5 No 2 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i2.435

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pemasaran UMKM Sabun Mijel TPA Al-Aziroeh. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, observasi, dokumentasi, dan studi pustaka. Analisis data dilakukan melalui identifikasi faktor internal menggunakan matriks Internal Factor Evaluation (IFE) dan faktor eksternal menggunakan matriks External Factor Evaluation (EFE), kemudian dilanjutkan dengan formulasi strategi melalui analisis SWOT. Hasil penelitian menunjukkan bahwa UMKM Sabun Mijel TPA Al-Aziroeh berada pada kuadran I, yang mencerminkan posisi strategi agresif. Oleh karena itu, strategi pemasaran yang tepat adalah penerapan bauran pemasaran 4P, yang terdiri dari: produk berupa sabun padat multifungsi dan ramah lingkungan untuk mencuci pakaian maupun peralatan dapur, disertai saran pengembangan varian aroma alami serta pencantuman legalitas izin edar PKRT; harga ditetapkan dengan mempertimbangkan daya beli masyarakat agar tetap terjangkau; tempat berupa distribusi melalui toko ritel tradisional dan platform online seperti Shopee dan Tokopedia; serta promosi yang difokuskan melalui media sosial seperti WhatsApp, Instagram, dan Facebook dengan konten edukatif yang menampilkan manfaat serta keunggulan produk.
10.61533 STUDI PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP PENDAPATAN KAPITASI DAN NON-KAPITASI PASIEN BPJS PADA MEDICARE CLINIC SUNGAILIAT KABUPATEN BANGKA Ningsih, Sri Melati; Bani, Burhanuddin; Makrus, Mohamad
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 5 No 2 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i2.444

Abstract

This study aims to examine the implementation of an Accounting Information System (AIS) in managing capitated and non-capitated revenue from BPJS patients at Medicare Clinic Sungailiat, Bangka Regency. Capitated revenue refers to fixed payments received based on the number of registered BPJS participants, while non-capitated revenue stems from additional services not covered under the capitation scheme. Using a qualitative descriptive approach, the research employs observation, interviews, and documentation to assess the effectiveness of AIS in recording, reporting, and controlling these revenue streams. The findings reveal that AIS has significantly improved the accuracy, efficiency, and transparency of financial management at the clinic. It also supports compliance with BPJS Health regulations and national accounting standards. However, challenges remain, including limited staff proficiency in using the system and the lack of integration across service units. The study recommends capacity-building initiatives, system integration, and regular audits to enhance decision-making and financial accountability.
10.61533 PENGARUH LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KEPUTUSAN PEMBELIAN PADA TOKO TERBIT ELEKTRIK DAN ELEKTRONIK Wangsa, Melita; Shinta Lestari, Deara; Ruben Manullang, Rizal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 5 No 2 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i2.424

Abstract

This study aims to analyze the effect of financial literacy and financial inclusion on consumer purchasing decisions at Terbit Elektrik and Elektronik Stores in Central Bangka. The main problem raised is the low ability of consumers to understand product technical specifications and impulsive purchasing decisions without financial planning. In addition, the lack of utilization of digital financial services indicates challenges in financial inclusion. This research uses a quantitative approach with survey techniques and data collection through questionnaires. The research sample amounted to 96 respondents who were determined using the simple random sampling method. Data analysis was performed with multiple linear regression using JASP software. The results showed that partially, financial literacy and financial inclusion each had a positive and significant effect on consumer purchasing decisions. Simultaneously, the two variables also have a significant influence on purchasing decisions, with a coefficient of determination (R²) of 0.673. This means that 67.3% of variations in purchasing decisions can be explained by financial literacy and financial inclusion. This study concludes that improving financial literacy and access to formal financial services can encourage consumers to make more rational, efficient and appropriate purchasing decisions. The findings provide important implications for businesses and policy makers to improve financial education and infrastructure to create more financially savvy consumers.
10.65133 ANALISIS EKONOMI BERKELANJUTAN DAN INKLUSIF TERHADAP REALISASI KPR SUBSIDI FLPP DI KEPULAUAN BANGKA BELITUNG Ramadhan; R. Manullang, Rizal; Tri Setyo Mulyani, Hendarti
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 5 No 2 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i2.431

Abstract

Abstract - This study investigates the influence of sustainable and inclusive economic factors on the realization of subsidized housing loans (KPR FLPP) in Bangka Belitung Islands, Indonesia, during 2022–2024. Despite the region facing economic slowdown, rising unemployment, and environmental degradation, KPR FLPP realization remained unexpectedly high, prompting further analysis. This study aims to examine the impact of economic growth (PDRB ADHK), beneficiary income, and open unemployment rate on KPR FLPP realization, and the moderating role of Environmental Quality Index (IKLH). Using a quantitative approach and secondary data from relevant agencies, multiple linear regression and moderated regression analysis were employed. The findings reveal that economic growth and income significantly influence KPR FLPP realization, while the unemployment rate shows no significant effect. Moreover, IKLH significantly moderates the effect of economic growth and income, strengthening their relationship with housing loan realization. These results underscore the importance of environmental quality and inclusive economic policies in supporting national housing programs, particularly in regions with complex economic and ecological conditions.

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