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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 94 Documents
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Peran Decision Support System dalam Mendukung Pengambilan Keputusan Keuangan pada Berbagai Skala Usaha (Kecil, Menengah, dan Besar) di Indonesia Julius Andhika Prasetyo; Muhammad Rafly Dwi Desta; Haikel Bremana Gurusinga; Muhammad Rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

The development of information technology has encouraged organizations of various business scales to utilize systems capable of supporting decision-making processes more effectively. However, many organizations have still faced challenges in making decisions due to the use of conventional methods that were less responsive to changes in the business environment. This study aimed to analyze the role of Decision Support Systems in supporting decision-making processes in small, medium, and large-scale businesses in Indonesia. The study employed a descriptive qualitative approach using a literature review method. Data were collected from various relevant secondary sources, including scientific journals, books, and other academic publications. The analysis was conducted through the processes of collecting, categorizing, and interpreting information related to the implementation of Decision Support Systems across different business scales. The findings indicated that Decision Support Systems contributed to improving the quality of decision-making by providing faster, more accurate, and data-driven information. In small-scale businesses, the system helped improve operational efficiency and resource management. In medium-scale businesses, it supported business planning and development through more comprehensive data analysis. Meanwhile, in large-scale businesses, the system was utilized to manage complex data, perform real-time monitoring, and generate strategic recommendations. Therefore, Decision Support Systems were proven to be important tools for enhancing business management effectiveness and organizational competitiveness in the digital era.
Analisis Etika Sistem Informasi pada Kasus Kebocoran Data PDN 2024: Studi Literatur Adelsiza Zenoni Harianja; Hesly Irawanda Naibaho
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

The development of digital transformation in Indonesia has increased the use of information systems in public services, including through the establishment of the National Data Center (Pusat Data Nasional/PDN). However, the growing dependence on digital technology has also been accompanied by increasing cybersecurity threats. This study aimed to analyze the 2024 PDN data breach case from the perspective of information systems ethics. This study employed a literature review method with a qualitative descriptive approach. The findings indicated that the PDN incident did not only reveal technical weaknesses in cybersecurity but also demonstrated ethical failures, including inadequate data privacy protection, weak protection of data ownership rights, and reduced accessibility of public services. This study concluded that strengthening information system governance, enhancing cybersecurity, and implementing effective data protection are essential to support secure and sustainable digital transformation in Indonesia.
Peran Sistem Informasi Manajemen dalam Meningkatkan Efektivitas Pengambilan Keputusan Organisasi di Era Digital Gabriel Sihombing; Seven Rius Lala; Muhammad Rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

The development of information technology has encouraged organizations to utilize Management Information Systems (MIS) to support managerial activities, particularly decision-making processes. This study aims to analyze the role of Management Information Systems in improving the effectiveness of organizational decision-making in the digital era. The research employed a qualitative approach through a literature review method by collecting and analyzing relevant journals, books, and scientific publications. The findings indicate that MIS plays a significant role in providing accurate, relevant, and timely information, thereby enhancing the quality of decision-making. Furthermore, the implementation of MIS contributes to improving operational efficiency, interdepartmental coordination, and organizational competitiveness. However, challenges such as investment costs, data security, and human resource readiness remain obstacles to effective implementation. Therefore, organizations need to optimize the utilization of MIS to support effective and sustainable decision-making processes.
Kajian Implementasi Sistem Informasi Manajemen Dalam Meningkatkan Efektivitas Pengelolaan Organisasi Cindy Aryani; Amelia Kartika; Muhhammad Rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

The rapid advancement of information technology has encouraged organizations to adopt Management Information Systems (MIS) as a strategic tool to enhance organizational management effectiveness. MIS plays a crucial role in providing accurate, relevant, and timely information to support planning, organizing, controlling, and decision-making processes. This article aims to examine the implementation of Management Information Systems in improving organizational management effectiveness through a literature review approach. The research method employed is a literature review by analyzing various scientific sources, including books, national journals, and international journals published between 2021 and 2025. The findings indicate that the implementation of MIS contributes positively to organizational management effectiveness by improving information quality, operational efficiency, interdepartmental coordination, employee productivity, and decision-making quality. Furthermore, the success of MIS implementation is influenced by management support, human resource readiness, technological infrastructure, and an organizational culture that supports digital transformation. The study concludes that MIS serves as a strategic instrument that enables organizations to achieve their objectives more effectively and efficiently amid increasingly complex environmental dynamics. Therefore, organizations should optimize the implementation of MIS to enhance organizational performance and maintain sustainable competitiveness.
Transformasi Sistem Informasi Akuntansi di Era Artificial Intelligence dan Big Data: Sebuah Tinjauan Literatur Deskriftif-Konseptual Muhammad Arif Siagian; Randa Yosua Sinaga
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

The rapid advancement of digital technology in the era of Industrial Revolution 4.0 and Society 5.0 has triggered a massive explosion of data volume (Big Data) and the widespread adoption of Artificial Intelligence (AI) across various sectors, including accounting. This study aims to analyze in depth the transformation of Accounting Information Systems (AIS) resulting from the integration of AI and Big Data, and to formulate a future AIS conceptual framework. Employing a qualitative method with a descriptive-conceptual literature review design, this research synthesizes various relevant scientific literatures, regulations, and previous studies from recent years. The findings indicate that AI and Big Data have shifted the conventional AIS paradigm—which originally focused on periodic, historical-monetary data recording—into a system that is adaptive, predictive, and capable of processing non-financial data in real-time. This transformation significantly impacts AIS components, ranging from data entry automation, enhanced software capabilities, to the reconstruction of internal controls based on automated fraud detection. Conceptually, the role of accountants is reoriented from mere bookkeepers to strategic data analysts. The implications of this study emphasize the urgency of adapting accounting education curricula and ensuring organizational technology infrastructure readiness to optimize the potential of modern AIS.
Transformasi E-Business terhadap Peningkatan Pendapatan Digital melalui Sistem Informasi Manajemen pada UMKM Pengguna E-Commerce. Dinda Dwi Aprillia; Anggie Pricyla Sianturi; Muhammad Rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

This study aims to analyze the effect of e-business transformation on increasing digital revenue through management information systems in SMEs that use e-commerce platforms. The study employs a qualitative approach using a literature review method based on journals, books, scientific articles, and relevant previous studies. The results indicate that e-business transformation through the utilization of e-commerce and management information systems can enhance the digital revenue of SMEs. The use of marketplaces, social media, and digital payment systems helps expand market reach, improve marketing effectiveness, accelerate transactions, and support more accurate decision-making. However, its implementation still faces challenges, including low digital literacy, limited technological capabilities, and intense competition on e-commerce platforms. Overall, e-business transformation contributes positively to operational efficiency and the growth of SMEs' digital revenue in the digital economy era
Analisis Komparatif Kerangka Kerja Manajemen Risiko ISO 31000 dan COSO Enterprise Risk Management (ERM): Studi Literatur Magdalena Sihotang; Alika Putri; Ulul Azmi Fadhilah; Muhammad Rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

This study aimed to analyze and compare two widely adopted risk management frameworks, namely ISO 31000 and the COSO Enterprise Risk Management (ERM) framework. The research employed a qualitative literature review approach by collecting and examining various scientific sources, including journals, books, and official documents related to risk management. The analysis focused on identifying the concepts, principles, components, strengths, limitations, and implementation implications of both frameworks across different types of organizations. The findings indicated that ISO 31000 offers advantages in terms of flexibility, adaptability, and ease of implementation due to its emphasis on general principles, frameworks, and risk management processes. In contrast, COSO ERM places greater emphasis on integrating risk management with organizational strategy, governance, and performance, thereby supporting strategic decision-making and long-term value creation. Although both frameworks share the same objective of helping organizations manage risks effectively, they differ in their approaches and areas of focus. ISO 31000 is more suitable for organizations requiring a simple and flexible risk management system, whereas COSO ERM is more appropriate for organizations seeking a high level of integration between risk management and strategic objectives. The study also found that combining ISO 31000 and COSO ERM can create a more comprehensive risk management system by leveraging the strengths of both frameworks. Therefore, organizations should select or integrate these frameworks according to their characteristics, risk complexity, and organizational objectives to ensure effective and sustainable risk management.
Analisis Implementasi Database Management System ( DBMS ) Dalam Mendukung Sistem Informasi Manajemen Pada Organisasi Ferdi Akbar; Nuh Yabest Sinaga; Muhammad Rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

The development of information technology has encouraged organizations to manage data more effectively and in an integrated manner. In practice, many organizations still face various problems in data management, such as unstructured data, data duplication, slow information retrieval processes, and the risk of data loss. These conditions can affect the effectiveness of management information systems in supporting organizational activities and decision-making processes. This study aims to analyze the implementation of Database Management System (DBMS) in supporting management information systems within organizations. The study used a qualitative method with a literature study approach by collecting data from journals, books, scientific articles, and other relevant academic sources. The results, show that the implementation of DBMS plays an important role in improving data management efficiency, accelerating information access, increasing data accuracy, and supporting organizational data security. In addition, DBMS also assists management in decision-making processes because information can be obtained more quickly and systematically. However, the implementation of DBMS still faces several challenges, such as limited human resources, implementation costs, and data security risks. Therefore, organizations need to improve technological readiness, human resource quality, and security systems so that DBMS implementation can run optimally in supporting management information systems
Tata Kelola Risiko di Era Kecerdasan Buatan: Tantangan dan Peluang Penerapan Manajemen Risiko Perusahaan dalam Transformasi Digital Bolivia Renata Sianipar; Merlindang Simamora
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

Advances in artificial intelligence have fundamentally altered the organizational risk landscape. This study analyzed the evolution of risk governance in the artificial intelligence era through a systematic literature review of literature from two thousand twenty-one to two thousand twenty-five. Data were collected from indexed journals, consultant reports, and international standard frameworks. The results indicated a duality of artificial intelligence: as an enabler that transformed enterprise risk management into predictive, and as a source of new risks such as algorithmic bias and cyber vulnerability. Effective risk governance required reconstruction of three pillars: governance structure with artificial intelligence ethics committees, human-machine collaborative risk culture, and adaptive frameworks integrating artificial intelligence risk taxonomy. The conclusion emphasized that this transformation was a paradigmatic transformation requiring fundamental reconstruction in how organizations managed risk.
Analisis Risiko Pasar, Risiko Kredit, dan Risiko Likuiditas Terhadap Kinerja Keuangan Perusahaan: Studi Literatur Dalam Perspektif Akuntansi dan Manajemen Keuangan Mawar Agustina; Stela Tri Yuni Purba
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

This study aims to analyze the effects of market risk, credit risk, and liquidity risk on corporate financial performance from accounting and financial management perspectives. The topic is relevant because firms and banks face market volatility, default uncertainty, and short-term funding pressures that may affect profitability, cash flow, and stakeholder confidence. This study employs a literature review method by examining journal articles published between 2022 and 2025 concerning financial risk and financial performance. The novelty of the study lies in its integrated discussion of three risk categories that are commonly examined separately. The review indicates that market risk affects financial performance through changes in interest rates, exchange rates, stock prices, and commodity prices. Credit risk is associated with asset quality, non-performing loans, credit loss provisions, and borrowers’ ability to fulfill their obligations. Liquidity risk influences performance through cash availability, loan-to-deposit structure, adequacy of current assets, and the firm's ability to meet short-term liabilities. The findings also reveal that the relationship between financial risk and financial performance is not always consistent, as it depends on firm characteristics, industry sector, governance quality, and macroeconomic conditions. The study concludes that integrated risk management is essential to maintain sustainable financial performance.

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