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INDONESIA
Jurnal Ilmu Ekonomi dan Bisnis
Published by Perkumpulan Konsultan Manajemen Pendidikan Indonesia
ISSN : 31237444     EISSN : -     DOI : https://doi.org/10.65510/jieb.v3i2.120
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Ekonomi dan Bisnis (JIEB) merupakan jurnal ilmiah yang diterbitkan oleh Lembaga Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI) berkerjasama dengan Sekolah Tinggi Ilmu Ekonomi Bangkinang. Jurnal ini mewadahi publikasi hasil penelitian, kajian konseptual, studi kasus, serta pengembangan teori yang dilakukan oleh dosen, peneliti, praktisi, maupun mahasiswa yang memiliki fokus pada bidang ilmu ekonomi dan bisnis. Penerbitan jurnal ini merupakan bentuk komitmen terhadap pelaksanaan Tri Dharma Perguruan Tinggi, khususnya dalam aspek penelitian dan pengembangan ilmu pengetahuan. Sebagai jurnal elektronik yang dikelola secara profesional dengan menggunakan Open Journal System (OJS), Jurnal Ilmu Ekonomi dan Bisnis menjamin proses editorial yang transparan, akuntabel, dan berstandar akademik tinggi mulai dari proses submission, peer-review, editing, hingga publikasi. Jurnal ini diterbitkan dua kali dalam setahun, yaitu pada bulan April dan Oktober, serta bertujuan menjadi media diseminasi ilmiah yang kredibel dan berkontribusi dalam pengembangan ilmu ekonomi dan bisnis di tingkat nasional maupun internasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 16 Documents
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Search results for , issue "Vol 3 No 2 (2025): October" : 16 Documents clear
The Development of E-Commerce in Indonesia: Impact on MSMEs and Challenges of Digital Transactions Putri Yasmin Ananda; Rizka Nabila Daulay; Sabathya Candy Br Nababan; Sri Wahyuni Br Silalahi; Dewi Urip Wahyuni
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.177

Abstract

The development of E-Commerce in Indonesia in recent years has become one of the main factors in the change of the digital economy. Micro, Small, and Medium Enterprises (MSMEs), which serve as the backbone of the country’s economy, have gained significant opportunities through access to a wide market, improved operational efficiency, and ease in marketing and transactions. However, on the other hand, there are various challenges that must be faced, such as uneven digital literacy, logistics infrastructure that still needs improvement, issues of security and trust in digital transactions, as well as the complexity of regulations and taxation, along with competition from imported products and large platforms. This article aims to analyze how the development of electronic commerce has impacted MSMEs in Indonesia and to identify various key challenges in digital transactions that still hinder the optimization of its benefits
Studi Literatur Pemanfaatan Sistem Informasi Akuntansi Berbasis Cloud pada UMKM dalam Meningkatkan Efisiensi Pencatatan Keuangan Latifah Hanum Meilany; Nadya Prananda; Sarah Agustin Siahaan; David Efendi
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.189

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, yet many still encounter challenges in manual bookkeeping that is time-consuming, error-prone, and inefficient. The advancement of technology introduces cloud-based accounting systems as a solution to improve the efficiency of financial recording. This study aims to analyze the utilization of cloud accounting by MSMEs in enhancing speed, accuracy, transparency, and accessibility of financial data. The research method employed is a literature review of publications from 2020 to 2025 obtained from Google Scholar, SINTA, Garuda, and MDPI, with content analysis techniques through identification, categorization, and synthesis. The findings reveal that cloud accounting accelerates the recording process, reduces errors, and improves transparency and accountability of financial reports, although challenges such as digital literacy, subscription costs, and data security remain significant. Therefore, the adoption of cloud-based accounting systems is considered a strategic necessity for MSMEs in the digital era, while future research is recommended to conduct empirical case studies on MSMEs using cloud accounting.
Analisis Komponen dan Model dalam Pengembangan Sistem Informasi Akuntansi Grace Putri Johana; Gloria Sthefany; Maria Grace Pane; Esa Setiana
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.190

Abstract

This study discusses the urgency of developing an Accounting Information System (AIS) in the face of modern business dynamics that demand speed, accuracy, and transparency of financial information. AIS plays an important role in providing relevant data for managerial decision-making, while maintaining the trust of external parties. However, technological developments, regulatory changes, and business complexity mean that outdated systems risk losing their relevance. This study uses a qualitative descriptive approach based on literature review with content analysis techniques on books, journals, and academic publications. The focus of the study includes the urgency of MIS development, key components to consider (needs analysis, database design, integration, security, automation, reporting, and evaluation), development models (Waterfall, Iterative, and Spiral), and evaluation stages to ensure the system meets organizational needs. The results of the study show that MIS development contributes significantly to improving the efficiency, effectiveness, and competitiveness of companies. Continuous evaluation is a key factor in maintaining the relevance of the system to technological developments and business needs. Thus, planned and structured MIS development is not only a technical solution but also a business strategy that supports organizational sustainability.
Peran Basis Data Dalam Kesuksesan Operasional Perusahaan Studi Kasus : PT Tokopedia Haura Rifqa Hascarjani; Yohana Tirta Widia Swari Simamora; Khariunisa Harahap
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.192

Abstract

This study aims to examine the role of databases in supporting the operational success of PT Tokopedia. The theoretical basis refers to the concepts of databases, management information systems, competitive advantage theory, as well as big data and data-driven decision-making. The methodology used is a descriptive qualitative approach through literature study and secondary data analysis. The research findings indicate that databases play a key role in Tokopedia's operations, particularly in the real-time management of transactions, users, products, payment systems, and logistics. The success of database management is determined by aspects of scalability, security, system integration, high availability, and the utilization of big data and artificial intelligence. The implication is that databases are not only able to improve operational efficiency through automated and fast processes, but also strengthen service quality by providing a safe, personalized, and reliable shopping experience.
“Analisis Efektivitas Implementasi ERP sebagai Sistem InformAkuntansi dalam Penyajian Laporan Keuangan pada Perusahaan Sektor Retail di Bursa Efek Indonesia Rio Manuel Matthew; Jose Adrian Simbolon; Ulul Azmi Fadhilah; Jumiadi AW
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.193

Abstract

This study aims to analyze the effectiveness of Enterprise Resource Planning (ERP) implementation as an accounting information system in the presentation of financial statements within retail sector companies listed on the Indonesia Stock Exchange. The research employed a descriptive qualitative approach using secondary data obtained from annual reports, financial statements, and academic literature related to ERP implementation. The findings reveal that the majority of public companies in Indonesia adopt SAP ERP platforms due to their reliability and compliance with international accounting standards. The adoption of ERP has occurred in three waves: pioneering companies in the early 2000s, massive expansion between 2010 and 2019, and an accelerated migration toward cloud-based systems during the 2020–2025 period. ERP implementation has been proven to enhance the accuracy, transparency, and timeliness of financial reporting while strengthening corporate accountability to investors and regulators. However, the study also identifies several challenges, including high investment costs complex integration with legacy systems, user resistance, and data security issues. Therefore, the success of ERP implementation is determined not only by technological sophistication but also by organizational readiness, managerial support, and human resource competence in managing digital transformation.
Analisis Kebutuhan Sistem Informasi Akuntansi dalam Mendukung Implementasi PSAK 72 tentang Pendapatan dari Kontrak dengan Pelanggan : Studi Kasus pada PT GoTo Gojek Tokopedia Tbk Merlindang Simamora; Bolivia Renata Sianipar
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.194

Abstract

The implementation of PSAK 72 on Revenue from Contracts with Customers poses challenges for e-commerce firms with complex revenue streams. This study analyzes the functional requirements of Accounting Information Systems (AIS) to support PSAK 72 at PT GoTo Gojek Tokopedia Tbk. A qualitative case study approach was applied using secondary data from annual reports, prospectuses, and financial statement notes for 2019–2022. The results indicate three main AIS requirements: real-time integration with operational systems, a special module for transaction price allocation and variable considerations, and a flexible rule-based engine for revenue recognition. The challenges include massive transaction volumes, multi-service complexity, and dynamic business models. The study concludes that compliance with PSAK 72 requires transforming AIS from a conventional recording tool into an intelligent and integrated technological ecosystem.

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