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Fakultas Ekonomi dan Bisnis Universitas Bangka Belitung Gang IV No.1, Balun Ijuk, Kec. Merawang, Kabupaten Bangka, Kepulauan Bangka Belitung 33172
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JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi
Published by Universitas Bangka Belitung
ISSN : *     EISSN : 30470277     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi is a scientific publication journal containing accounting, management, business and economics to support the development of science. This journal is published three times a year in January, May and September by the Faculty of Economics and Business, Bangka Belitung University. This journal accepts articles in English. The review process in this journal uses double-blind peer-review, which means that the identities of the reviewers and authors are kept secret from the reviewers, and vice versa. FOCUS: Financial Accounting, Management Accounting, Accounting Information Systems, Auditing, Public Sector Accounting, Sharia Accounting, and Taxation Marketing Management, Human Resources and Organizational Development, Entrepreneurship and Innovation, Financial Management, Strategic Management, and Educational Leadership Business, Digital Business, and Business Ethics Development Economics, Sharia Economics, Banking, Commercial Insurance (Losses), and Notary
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 23 Documents
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Feasibility Analysis of a Public Street Lighting Project Based on Solar Power Plant in Jerambah Gantung, Pangkalpinang City zalva; Rehan; Ega Mawarni; M. Afdal Samsuddin; Muhammad Sholehudin
JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi Vol. 1 No. 1 (2024): JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Bangka Belitung

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Abstract

Solar Public Street Lighting refers to a public street lighting system that uses electrical power from solar energy. In this system, the lights are powered independently by energy generated from sunlight, which is collected through solar panels or solar cells, and then converted into electricity through the photovoltaic process. The advantages of solar street lighting are energy-efficient and have high durability. This study aims to evaluate the planning of solar-based public street lighting in the Jerambah Gantung area, Pangkalpinang City. Currently, along the Jerambah Gantung road in Pangkalpinang City, there is no public street lighting system, although the road is often used by residents of Balunijuk Village as an access point to Pangkalpinang City. To consider the safety aspects of road users, it is necessary to plan public street lighting that utilizes energy from renewable sources, namely solar energy. Keywords: Lighting, Street Light, Solar Panel
The Role of Rural and Urban Land and Building Tax Through Effectiveness and Contribution to Local Revenue (Case Study in Air Salemba Village, Pangkalpinang City) Putra, Agung Rizki; Armeta, Ayu; Oktavia, Winda; Triana, Dita
JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi Vol. 1 No. 1 (2024): JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Bangka Belitung

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Abstract

The purpose of this research is to analyze the level of effectiveness and contribution of the role of rural and urban land and building tax in Air Salemba Village. This research uses descriptive quantitative methods. Descriptive method is a research method that serves to provide an overview or description of the object under study through data or samples that have been collected, without analyzing and making conclusions that apply to the public. The data used in this study are mixed data, namely primary data obtained from Air Salemba Village related to the realization of revenue and the target of rural and urban land and building tax revenue. As for secondary data obtained from data from the central statistics agency, reports, journals, and other sources related to the realization of PAD revenue. The results showed that the effectiveness and contribution of PBB-P2 to PAD in Air Salemba Village, Pangkalpinang City in 2022, can be concluded that the level of effectiveness is categorized as less effective. Although, the level of effectiveness is categorized in effective criteria because the realization of revenue is in accordance with the predetermined revenue target. The level of PBB-P2 contribution to PAD is still categorized as less. Air Salemba Village is one of the highest PBB-2 tax revenues in Gabek Sub-district but its contribution to PAD is not significant.
Analysis of The Influence of Pepper Plantations on Economic Growth Bangka Belitung Islands Province Muhammad Gilang Ramadhan; Apriyansyah, Muhammad; Radensyah, Muhamad; Oktavia, Shela; Lestari, Nurul; Istiqomah, Fadilla Nurul; Iliana
JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi Vol. 1 No. 1 (2024): JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Bangka Belitung

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Abstract

With abundant natural resources, Bangka Belitung Province is one of many provinces in Indonesia with a developing economic sector. One of the influences is white pepper, where the aim of this research is to examine the development of pepper production on the economy of Bangka Belitung. With a qualitative descriptive method using note-taking techniques and library techniques to accumulate data. The object of this research is pepper. In particular, in the Bangka Belitung Islands, pepper is known by the nickname sahang by the local community. Bangka Belitung pepper has a level of spiciness that exceeds the standards of other regions and a distinctive smell, namely the strong smell of essential oils. Based on the data obtained. From the results of this research, the Bangka Belitung Islands experience unstable developments in the pepper plantation sector every year, where production experiences significant increases and decreases.
The Causality Relationship of State Sukuk with Economic Growth in Indonesia and Malaysia Fauzi, Ahmad; Qizam, Ibnu
JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi Vol. 1 No. 1 (2024): JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Bangka Belitung

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Abstract

Economic growth is an indicator of the success of a country's development. The higher the economic growth, the higher the welfare of society. Issuance of State Sharia Securities (SBSN) or State Sukuk as one of the APBN sources and is used to finance economic development in order to increase Gross Domestic Product (GDP). This research aims to determine the causality and long-term relationship between Government Sukuk (SBSN) and Economic Growth (GDP) in Indonesia and Malaysia. The method used in this research is the Vector Autoregression (VAR) model with quarterly data from 2009 to 2018. It is concluded that the relationship between SBSN and Indonesia's GDP is a unidirectional relationship where State Sukuk influences Indonesia's GDP. There is no causal relationship, either unidirectional or bidirectional, between Government Sukuk and Malaysian GDP. There is a long-term relationship between Government Sukuk and GDP in Indonesia and Malaysia. The importance of developing sukuk encourages financial inclusion, stimulates investment and economic growth.
Bangka Belitung Province Baznas Program in Efforts to Improve The Community Economy (Case Study of Sorgum Zakat Village In Beruas Village) Bapaqih Alzikri; Sunaryati
JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi Vol. 1 No. 1 (2024): JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Bangka Belitung

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Abstract

The declining level of the economy of the Bangka community in terms of declining selling prices of people's livelihoods that are not comparable to the purchase price of the basic needs of the community has caused many complaints from the public about this. Therefore the BAZNAS of the Province of Bangka Belitung has released a community empowerment program to improve the economy of the community through the zakat sorghum village program. The research method used in this study is descriptive qualitative. The objects in this study were the deputy chairman of two BAZNAS in the Bangka Belitung Islands Province, a field facilitator (third party) and mustahik who ran the sorghum zakat program. While the method in collecting data used is descriptive from the results of interviews of researchers to the speakers. The results of the study were through interviews with the deputy chairmen of two BAZNAS in the Bangka Belitung Islands Province, field assistants (third parties), and mustahik who carried out the sorghum zakat village program. first implementation of the program, third, parties submitted proposals to BAZNAS, secondly, village and mustahik determination, third, field survey, fourth, submission of BAZNAS funds, and fifth, mentoring process. For the impact of the implementation, the impact is not very significant for the mustahik because this program is new and is still in the process of testing, of course there are many things that mustahik do not understand in running the program. As for the obstacles faced in implementing the sorghum zakat village program are constraints on land, sparrows, and mice.
Istishna in the Community from Various Traditions, Community Needs as Subjects of Buying and Selling: Vol I No.2 2024 Fadila, Fadila; Firdaus, Rayyan
JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi Vol. 1 No. 2 (2024): JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Bangka Belitung

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Abstract

Based on the daily life of society which occurs very frequently, transactions are always carried out in social life, from various circles, often carrying out transaction activities whose terms are unknown and have been taught since ancient times, even by the Prophet Muhammad SAW. is the Ishtishna transaction. The Istishna transaction approach, which has existed for a long time, was introduced to the Islam, then followed by nonIslam and then taught from a different perspective, of course influences the halalness of buying and selling transactions carried out by the community. Carrying out transactions with a contract in advance with a down payment, in installments, or in full at the end of the goods being made or produced makes Istishna transactions a profitable buying and selling method with a win-win solution for both sellers and buyers. mutual respect with trust in the agreement at the start. transactions carried out. This journal article uses a qualitative ethnographic method approach which aims to provide an overview of past to present societal traditions from various aspects of societal needs as subjects of istishna buying and selling transactions by observing the nature/behavior of society from time to time. time. Which results in various types of transactions from various institutions that use Istishna transactions carried out by the public, both those who are aware that it is a transaction using the Istishna approach and those who are not aware of it.
Application of the Istishna' Agreement to Online Buying Or Selling Transactions from an Islamic Perspective syahfira, hermalia; Rayyan Firdaus
JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi Vol. 1 No. 2 (2024): JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Bangka Belitung

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Abstract

As time goes by, technology in carrying out transactions is also developing, making it easier for people to buy and sell. Like selling online or often called E-commerce. So that currently we can buy and sell online as we often encounter, namely on the Shopee application, Tokopedia Lazada group, TikTok Shop, Instagram, Facebook marketplace, Amazon, Alibaba group, jd.com, Walmart, Shopify, Coupang. In online buying and selling (E-commerce), there is a contract used, namely the Istisna' contract. The aim of this research is to deepen the istishna' agreement regarding E-commerce from an Islamic perspective. This paper uses qualitative methods with a phenomenological approach. The analysis used is narrative analysis, so that we can get to know the information in E-commerce in more detail. The results of this research are so that we can find out how Islamic buying and selling transactions occur in istishna' contracts, the basis of sharia, and how istishna' transactions are formed.
The STRATEGIC PLANNING OF HUMAN RESOURCES IN THE INFLUENCE OF TECHNOLOGICAL ADVANCES IN THE DIGITAL AGE REVOLUTION 4.0: Human Resources Strategy Planning In The Influence Of Technological Advancement In The Era Of The Digital Revolution 4.0 Silvania; Wardatu Nurusyifa; Ummi Kalsum Syahbari; Indah Noviyanti
JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi Vol. 2 No. 1 (2025): JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Bangka Belitung

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Abstract

Abstrak Di era revolusi 4.00, teknologi digital mengalami evolusi yang semakin pesat di tengah persaingan global. Penelitian ini bertujuan untuk menganalisis dan mengetahui bagaimana perencanaan strategis Sumber Daya Manusia dapat mempengaruhi kemajuan teknologi di era digital revolusi 4.00. Penelitian ini menggunakan pendekatan analisis kuantitatif dan deskriptif untuk mengumpulkan data tentang persepsi dan pengalaman terkait dampak kemajuan teknologi digital terhadap perencanaan strategis sumber daya manusia serta untuk menghadapi tantangan dan peluang yang timbul dari kemajuan teknologi digital. Selain itu analisis data dilakukan dengan metode deskriptif. Hasil penelitian ini berdasarkan analisis data dengan menggunakan metode kuantitatif SPSS terlihat bahwa variabel Teknologi Digital (X) sangat berpengaruh terhadap variabel perencanaan SDM (Y) . Dimana kemajuan teknologi semakin memudahkan sumber daya manusia di perusahaan dalam mencapai tujuan perusahaannya. Oleh karena itu, meskipun kemajuan dalam industri TI telah membuat pekerjaan menjadi lebih mudah, tidak semua kemajuan tersebut memberikan dampak positif. Untuk menyediakan lingkungan kerja yang mempunyai kemampuan untuk bertahan, tumbuh, berkembang dan bersaing, maka perlu dilakukan pengembangan dan pemberdayaan sumber daya manusia yang tepat dan sesuai, sehingga akan meningkatkan profesionalisme dan meningkatkan kesejahteraan di era teknologi digital saat ini .
A, ENTREPRENEURSHIP: BUILDING THE LOCAL ECONOMY AND DIRECTING A COMPETITIVE FUTURE AMID THE 271T TIN CORRUPTION CASE BANGKA BELITUNG: KEWIRAUSAHAAN: MEMBANGUN EKONOMI LOKAL DAN MENGARAHKAN MASA DEPAN BERDAYA SAING DITENGAH KASUS KORUPSI TIMAH 271T BANGKA BELITUNG Tiara, Tiara Augus Fitriani; Suci Wulandari; Indah Noviyanti
JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi Vol. 1 No. 3 (2024): JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Bangka Belitung

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Abstract

The Bangka Belitung Islands are known to be rich in tin resources so it cannot be deniedthat most of the people make their living from tin but are now shackled by the 271T corruption case.This study aims to evaluate how big the impact of entrepreneurship is on Bangka Island, especiallyCentral Bangka Regency, after the rise in tin corruption cases which disrupted people's work, apartfrom that local fishermen were also affected by the existence of sea mines. Entrepreneurship playsan important role in building local economies and guiding a competitive future. This research aimsto analyze how the Timah 271T Bangka Belitung corporation can increase its competitivecapabilities through entrepreneurship that is oriented towards developing local resources andincreasing community participation in the economic development process.This research applies a quantitative approach in its methodology and utilizes aquestionnaire as a data collection tool. The population studied was MSME entrepreneurs in CentralBangka Regency, with a total of 39 respondents. The multiple regression analysis used, namelySPSS version 27 software, was used as a data analysis method. The test results show that thecoefficient of determination is 0.288, which means that around 28.8% of the variation in thedependent variable can be seen in the independent variables studied. This value shows that the LocalEconomy and Competitiveness variables influence Entrepreneurship in MSMEs in Central Bangkaby 28.8%. The t test results show that Local Economy (X1) has no influence on Entrepreneurship,while Competitiveness (X2) has a significant influence on MSME entrepreneurship in CentralBangka. The results of this research will contribute to the development of effective entrepreneurialstrategies to increase the competitiveness of MSME entrepreneurs in Central Bangka and encouragelocal economic growth.
PLANNING FOR THE CONSTRUCTION OF PRAYER ROOMS AND PUBLIC TOILETS BY UTILIZING PLASTIC WASTE INTO ECO BLOCKS TO ADD FACILITIES AND SUPPORT THE SUSTAINABLE DEVELOPMENT MOVEMENT AT PREPAT BAY BEACH, PANGKALPINANG CITY Abisa, Jotian; Nabila Karima; Muhammad Iqbal; Putri Nathasya Dhimastika
JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi Vol. 1 No. 3 (2024): JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Bangka Belitung

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Abstract

This study analyzes the financial feasibility of the construction of prayer rooms and public toilets by utilizing used plastic waste converted into Eco Block in Taman Bunga, Pangkalpinang City. The analysis uses several financial valuation methods, including Net Present Value (NPV), Internal Rate of Return (IRR), Benefit Cost Ratio (BCR), and Payback Period (PP). The results of the study showed that the project was financially feasible based on all the parameters evaluated. The development project, which is funded through the 2025 Pangkalpinang City Regional Expenditure Budget (APBD), is an innovative approach in sustainable infrastructure development by utilizing recycled plastic waste materials. This initiative not only meets the needs of public facilities but also contributes to environmental sustainability through waste management solutions

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