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Contact Name
M. Zidny Nafi' Hasbi
Contact Email
mzidnynafihasbi@gmail.com
Phone
+6282135318897
Journal Mail Official
jeba.bfa@gmail.com
Editorial Address
Komp. Bumi Cahaya Rencong No. 19-20, Andir, Baleendah, Bandung, Jawa Barat, Indonesia. Post Code: 40375
Location
Kab. bandung,
Jawa barat
INDONESIA
JEBA
ISSN : -     EISSN : 29879051     DOI : -
The Journal of Economic and Business Analysis (JEBA), is open access, peer-reviewed journal whose objective is to publish original research papers related to business economics. These issues may include sales promotion, investment volume, the nature and extent of competition, analysis of competitors, financial positions, labour relations, and government policies.
Articles 33 Documents
Indonesia's Attractiveness As An Investment Destination Direct Overseas Case Study Ikn Development Mahendra Deni Antoro
Journal of Economic and Business Analysis Vol. 3 No. 2 (2025): December
Publisher : Business Finence Analyst Co.,

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Abstract

Abstract: The construction of Indonesia's new capital city (IKN) is a strategic initiative to increase the country's attractiveness for foreign investment (FDI) as well as create a new economic growth center. This article discusses the driving factors, challenges, and strategies to support FDI in the development of IKN. With its strategic location and significant domestic market potential, supported by government regulations such as the Job Creation Law, Indonesia offers promising opportunities for foreign investors in priority sectors, including infrastructure and renewable energy. However, the project faces various challenges, including inadequate supporting infrastructure in East Kalimantan, bureaucratic complexity, and global economic uncertainty. Keywords: IKN; Investment; Development
Evaluation of the Effectiveness of National Tax Collection Performance Khoirul Bahriyah
Journal of Economic and Business Analysis Vol. 3 No. 2 (2025): December
Publisher : Business Finence Analyst Co.,

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Abstract

The purpose of this study is to evaluate the effectiveness of national tax collection for the period 2022-2024. The background of this research relates to tax revenue, which plays a vital role as the primary source of state financing, and the challenges faced in achieving the effectiveness of national tax revenue targets. Using a descriptive quantitative method, the evaluation analyzes the ratio of realization effectiveness against tax revenue targets, as well as the factors influencing performance in state revenue collection. Secondary data were utilized from the Directorate General of Taxes (DGT) and the Central Statistics Agency (BPS). The results show that the highest effectiveness occurred in 2022 (115.61%), driven by economic recovery post-pandemic and high global commodity prices. Meanwhile, effectiveness declined in 2023 to 102.73% and in 2024 to 99.66%, due to weakening commodity prices, global uncertainties, and declining domestic consumption. Although nominal achievements increased, fiscal effectiveness requires continued strategies focusing on expanding the tax base, digitizing supervision, and improving tax incentive policies. These findings can provide input for fiscal authorities in strengthening a sustainable state revenue structure. Keywords: tax effectiveness ; state revenue ; collection ; realization ; DGT ; fiscal policy.
Analysis of Management Efficiency and Financial Performance in Supporting the Consistency of the Top Brand Index (TBI) of PT Campina Ice Cream Industry Tbk for 2019-2024: Analisis Efisiensi Manajemen dan Kinerja Keuangan dalam Mendukung Konsistensi Top Brand Index (TBI) PT Campina Ice Cream Industry Tbk Tahun 2019–2024 Aurelia Shafarina Firdausi
Journal of Economic and Business Analysis Vol. 3 No. 2 (2025): December
Publisher : Business Finence Analyst Co.,

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Abstract

This study analyzes the role of management efficiency and financial performance in supporting the consistency of the Top Brand Index (TBI) of PT Campina Ice Cream Industry Tbk during the 2019–2024 period. The research adopts a quantitative longitudinal case study approach using secondary data obtained from the company’s annual financial reports and official Top Brand Index publications. Management efficiency is measured through an Efficiency Index derived from Total Assets Turnover (TATO) and Inventory Turnover, while financial performance is measured using a Financial Index constructed from Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Assets (ROA), and Advertising-to-Sales Ratio. Data analysis includes descriptive statistics, Shapiro–Wilk normality tests, Spearman correlation analysis, and exploratory multiple linear regression. These findings suggest that the consistency of the Top Brand Index is not directly driven by internal financial performance or operational efficiency alone, but is more likely influenced by intangible factors such as consumer perception, brand experience, and long-term brand equity. This study highlights the indirect relationship between financial performance and brand strength in the fast-moving consumer goods industry.

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