cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Danang
Contact Email
indexsasi@apji.org
Phone
+6285885852706
Journal Mail Official
indexsasi@apji.org
Editorial Address
Jl. Watunganten I No.1, Karangrawa, Batursari, Kec. Mranggen, Kabupaten Demak, Jawa Tengah 59567
Location
Kab. demak,
Jawa tengah
INDONESIA
Jurnal Ekonomi Bisnis dan Akuntansi
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 28278364     EISSN : 28278372     DOI : 10.55606
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU): ISSN: 2827-8364 (cetak), ISSN: 2827-8372 (Online) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Ilmu Ekonomi Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia. Jurnal ini diterbitkan 3 (tiga) kali dalam satu tahun yaitu Edisi April, Agustus, dan Desember. Jurnal Ekonomi Bisnis dan Akuntansi memiliki fokus dan ruang lingkup yang terdiri dari: Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 376 Documents
 27   28   29   30   31 
Analisis Pengembangan dan Pemasaran Digital pada Noon Villa Bali Ditinjau Dari Kelayakan Bisnis
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 3 (2025): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v5i3.5905

Abstract

This study analyzes the business feasibility of Noon Villa Bali from its digital development and marketing aspects. The fierce competition in Bali's tourism industry post-COVID-19 pandemic serves as a crucial background, driving the need for optimizing digital strategies. Using a descriptive qualitative method, this research examines five aspects of business feasibility: legal, marketing, technical, management, and financial. The results show that Noon Villa Bali is, overall, considered feasible. The marketing, technical, and management aspects meet the feasibility criteria. However, the legal aspect is not yet fully feasible as vital permits like the Business Trading License (SIUP) and Accommodation Health Certificate are still in process. Financially, the investment is also declared feasible based on the analysis of Payback Period, Net Present Value, Profitability Index, Internal Rate of Return (IRR), and Average Rate of Return (ARR). In conclusion, although some legal requirements need to be completed, Noon Villa Bali's investment and digital strategy are generally feasible for development. It is recommended that management prioritize the completion of permits, optimize digital marketing, and maintain the product's uniqueness as a key competitive advantage.
Analisis Sustainability Business dan Sustainability Profitability : Studi pada Wisata Mulut Seribu Desa Daiama, Kabupaten Rote Ndao
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 3 (2025): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v5i3.5909

Abstract

This study aims to analyze business sustainability and profitability sustainability at the Mulut Seribu tourist destination in Daiama Village, Rote Ndao Regency. Tourism is a strategic sector with the potential to boost the regional economy; however, the sustainability of business operations and profitability still faces various challenges. This research employs a qualitative approach supported by quantitative data. Data were collected through observation, in-depth interviews, documentation, and literature review, and analyzed using Miles and Huberman’s techniques through stages of data collection, reduction, presentation, and verification. The research informants consisted of local government officials, tourism managers, local business actors, and community members directly involved in tourism activities. The study focuses on business sustainability and profitability sustainability. The results indicate that the sustainability of Mulut Seribu tourism business has not yet been fully achieved. Economically, there are limitations in infrastructure and inadequate maintenance of facilities, affecting tourist comfort. Socially, community participation exists but is still individual-based, lacking strong formal institutions. Environmentally, conservation principles are not fully implemented, even though the area is within a conservation zone. Regarding profitability, income fluctuated significantly due to the COVID-19 pandemic, facility damage, and halted levies. Although there has been an increase in homestay rental income, long-term profitability remains unstable. These findings highlight the need for more structured management, institutional support, and synergy between the government, community, and conservation institutions to ensure that Mulut Seribu tourism can develop sustainably in terms of both business operations and profitability.
Pengaruh Latar Belakang Pendidikan dan Skala Usaha terhadap Penggunaan Informasi Akuntansi pada UMKM Sektor Kuliner Se-Kota Tegal
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 3 (2025): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v5i3.5913

Abstract

This study aims to determine the influence of educational background and business scale on the use of accounting information among culinary Micro, Small, and Medium Enterprises (MSMEs) in Tegal City. The research is motivated by the fact that accounting information plays a crucial role in business decision-making, particularly in financial planning, cost control, and profit measurement. However, many MSME actors still underutilize this information, which may hinder their ability to achieve sustainable growth. The study employed a quantitative method with a survey approach. The population consisted of culinary MSME actors in Tegal City, and data were collected from 97 respondents through the distribution of structured questionnaires. Data analysis was carried out using multiple regression to test the partial and simultaneous effects of the independent variables. The results indicate that both educational background and business scale have a partial and significant effect on the use of accounting information. Specifically, the t-value for educational background is 6.360 and for business scale is 4.519, both greater than the t-table value of 1.98525, with a significance level of < 0.001. Simultaneously, the F-value is 32.870, which is greater than the F-table value of 3.0902, with a significance level of < 0.001. These findings confirm that the regression model is statistically significant. In conclusion, educational background and business scale are important determinants that encourage the use of accounting information among culinary MSMEs in Tegal City. The study highlights the need for training programs, workshops, and policy support to enhance MSME actors’ understanding of accounting practices, thereby strengthening their decision-making capacity and long-term competitiveness.
Eksternalitas Bisnis Thrifting dengan Metode Cost and Benefit Analysis di Kota Denpasar
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 3 (2025): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v5i3.5917

Abstract

Thrifting, or the importation of second-hand clothing, has become increasingly popular, but it poses several issues, not only violating regulations but also threatening the existence of small textile and garment industries, including home-based businesses. Second-hand clothing imported into Indonesia is often classified as waste in its country of origin, and in many cases, not all of it is suitable for use. This makes second-hand clothing a significant source of additional waste for Indonesia. The unsuitability of these garments becomes a major issue as it contributes to the growing volume of waste, which in turn burdens the waste management system and negatively impacts health and the environment. Externalities, which refer to the unaccounted-for impacts of an activity on the welfare of others, are a key issue in the context of the thrifting business. Cost-Benefit Analysis (CBA) is used to measure the costs and benefits of an activity for society. This study aims to analyze the negative externalities caused by the thrifting business, particularly in relation to the waste generated from unsold second-hand clothing. Direct interviews and CBA were employed to compare the externalities generated by thrifting with those of local garment businesses, such as streetwear (distro). The results of the study show that the thrifting business generates more negative externalities compared to the streetwear business. The thrifting business produces significant amounts of unsold clothing, with an average of hundreds of unsold pieces per month. This waste adds to the burden of waste management in Denpasar City. In contrast, the streetwear business has smaller negative externalities, mainly consisting of leftover production materials, which are more controlled and proportionate due to the planned nature of production. Thus, although both sectors have negative impacts, the negative effects generated by the thrifting business are much larger and harder to manage.
Digital Transformation in Retail Management: The Impact of AI Technology on Customer Experience in Physical and Online Retail
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 3 (2025): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v5i3.5919

Abstract

This study examines the influence of artificial intelligence (AI) and digital transformation on customer experience (CX) within Indonesia’s retail sector, focusing on physical, online, and hybrid shopping environments. Employing a qualitative exploratory design and semi-structured interviews, the research uncovers four central themes: AI-driven personalization, the role of omnichannel integration, organizational technological readiness, and differentiation of experiences across retail channels. The findings highlight that AI facilitates superior CX primarily through real-time personalization, enabling tailored interactions that respond dynamically to customer needs. Moreover, omnichannel integration emerges as a critical mechanism that ensures a seamless and consistent customer journey across various touchpoints. The study further reveals that customer perceptions of AI-enabled services vary depending on the retail channel. Physical stores emphasize tangible interactions and human engagement, online platforms highlight efficiency and convenience, while hybrid models deliver a blend of personalized digital features and physical experience. These differences demonstrate the moderating role of channel type in shaping how customers interpret the value of AI-driven services. From a theoretical standpoint, this research extends the literature by synthesizing Service-Dominant Logic (SDL), the Technology Acceptance Model (TAM), and Omnichannel Service Integration Theory into a coherent framework for analyzing CX in digitally transformed retail environments. Practically, it provides actionable insights for retailers on designing service strategies that are transparent, customer-centric, and context-sensitive. By doing so, businesses can align emerging technologies with ethical considerations while maintaining consumer trust. Ultimately, this study underscores the importance of adaptive innovation and responsible use of AI in achieving superior, consistent, and sustainable customer experiences. In rapidly evolving retail ecosystems, balancing technological capabilities with human values is essential for delivering meaningful and competitive service encounters.
Analisis Kepatuhan Syariah dalam Implementasi Akad Murabahah pada Produk Pembiayaan Emas
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 3 (2025): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v5i3.5921

Abstract

This research is motivated by the rapid development of Islamic Microfinance Institutions (LKMS) which play an important role in supporting the economy of small and medium-sized communities through the provision of financing products based on sharia principles. One of the dominant contracts used is murabahah, especially in gold financng products. However, in practice there are still problems related to the gold delivery mechanism and full compliance with the Fatwa of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI). This study aims to assess the implementation of the murabahah contract in gold financing products at LKMS MM Sejahtera, Bengkulu Province, with a focus on its compliance with sharia principles and the DSN fatwa. The research method used is field research with a descriptive qualitative approach through in-depth interviews, direct observation, and documentation studies. The results show that LKMS MM Sejahtera develops sharia-based gold savings products by utilizing a combination of murabahah, wadi'ah, and istishna' contracts. Transactions are carried out transparently, with profit margins determined based on mutual agreement between the LKMS and customers. Furthermore, supervision by the Sharia Supervisory Board (SSB) is a crucial instrument in ensuring that every stage of the transaction complies with Sharia principles. This study's findings confirm that the gold financing scheme through the murabahah contract at MM Sejahtera Islamic Financial Institution (LKMS) allows the public to invest in gold gradually while maintaining Sharia compliance. Implementation in accordance with the DSN fatwa not only avoids potential gharar practices but also strengthens public trust in Sharia financing products, thereby encouraging the sustainable growth of LKMS.
Determinan Lama Usaha dan Brand Lokal terhadap Minat Beli Warga Lokal di Tangerang: Studi pada Preferensi dan Keputusan Konsumen
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 3 (2025): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v5i3.5924

Abstract

This study aims to examine the influence of business duration and local brand strength on local residents' purchasing interest in Tangerang City. In the context of global competition and the dominance of national and international brands, local brands face significant challenges to remain viable and in demand by the public. Therefore, understanding the factors that influence people's purchasing decisions towards local brands is crucial, especially in urban areas such as Tangerang that have social diversity and high levels of market competition. This study uses an explanatory quantitative approach, with data collected through questionnaires from 100 respondents aged 18–45 who have purchased products from local brands. Data analysis was conducted using the Partial Least Square (PLS) method to test the validity, reliability, and relationships between variables in the research model. The independent variables in this study are business duration and local brands, while the dependent variable is local residents' purchasing interest. The results show that local brands have a very significant and strong influence on local residents' purchasing interest, with a coefficient value of 0.700 and a large influence level (f² = 1.238). Meanwhile, business duration also had a significant effect, but its contribution was smaller (coefficient 0.232 and f² = 0.136). Simultaneously, the two variables explained 71.7% of the variation in local residents' purchasing intention (Adjusted R² = 0.717), indicating that the combination of business duration and local brand strength is an important determinant in shaping consumer preferences. This study recommends that local businesses focus on strengthening consistent branding strategies based on local identity, while maintaining business sustainability through continuous innovation. Local governments are also encouraged to support training for MSMEs in building strong and relevant brands.
Determinan Era Keuangan Digital, Jejaring Sosial, Peningkatan Penjualan terhadap Pertumbuhan Usaha Wirausaha Muda di Tangerang
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 3 (2025): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v5i3.5925

Abstract

This study aims to analyze the impact of digital finance and social networks on sales and business growth among young entrepreneurs in Tangerang. It examines how digital financial services help access capital, improve transaction efficiency, and expand markets, as well as the role of social networks as a marketing medium to enhance sales and customer loyalty. Using a quantitative approach, data were collected through an online questionnaire from young entrepreneurs actively using digital finance and social networks, supported by in-depth interviews for qualitative insights. Regression analysis tested the relationship between digital finance, social networks, sales growth, and business growth. The R-Square value of 0.221 indicates that the independent variables explain only 22.1% of the variation in business growth, while the remaining 77.9% is influenced by other factors such as capital, innovation, government support, managerial competence, and the business environment. Results show that digital finance has a negative and significant effect on young entrepreneurs’ growth (coefficient = -0.204, p = 0.028), while social networking has a positive but marginally significant effect (coefficient = 0.227, p = 0.050). Sales increase shows the strongest positive and significant impact on business growth (coefficient = 0.400, p = 0.001). These findings highlight that while digital finance and social networks contribute to growth, sales performance remains the key driver for young entrepreneurs.
Persepsi Mahasiswa mengenai Fee Auditor, Nilai Sosial dan Lingkungan Keluarga terhadap Pilihan Karirnya sebagai Auditor
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 3 (2025): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v5i3.5933

Abstract

This study aims to analyze the perceptions of accounting students in public and private universities in Purwokerto regarding the factors that influence their career choices as auditors. The factors examined include auditor fees, social values, and family environment. This research employs a descriptive quantitative approach with a cross-sectional survey design. Data were collected through questionnaires distributed to 160 accounting students who had completed auditing courses. The sampling technique used was purposive sampling. The results of multiple linear regression analysis show that auditor fees (X1) do not have a significant effect on students’ career choices as auditors. Although financial compensation is considered, it is not the main determinant of students’ career decisions. Social values (X2) have a positive and significant influence on students’ career choices as auditors. Students’ positive perceptions of the social status, reputation, interaction opportunities, and professional expertise of auditors significantly increase their tendency to pursue this career. The family environment (X3) also has a positive and significant effect on students’ career choices as auditors. Moral support, motivation, facilities, and family expectations play an important role in shaping students’ career preferences in the field of auditing. Simultaneously, auditor fees, social values, and family environment have a significant influence on students’ career choices as auditors. This indicates that students’ career decisions are the result of a combination of financial, social, and family support factors that complement one another.
Analisis Perilaku Mahasiswa dalam Penggunaan Quick Response Code Indonesian Standard (QRIS) untuk Transaksi Pembayaran di Kantin Kampus UIN Sulthan Thaha Jambi
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 5 No. 3 (2025): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v5i3.5937

Abstract

This study aims to analyze student behavior in using the Quick Response Code Indonesian Standard (QRIS) as a payment method at the UIN Sulthan Thaha Saifuddin Jambi canteen, focusing on students’ perceptions and the benefits they experience from using QRIS. The background of this research is based on the phenomenon of the growing use of digital payment systems on campus, in line with the government’s program to accelerate financial inclusion and promote a cashless lifestyle among the younger generation.This research employs a qualitative descriptive method, with data collected through in-depth interviews with 25 informants, consisting of active UIN Sulthan Thaha Saifuddin Jambi students who have used QRIS at the campus canteen. The data were analyzed descriptively, referring to consumer behavior theory and the Diffusion of Innovation Theory to understand students’ behavioral patterns in adopting and using QRIS. The results indicate that most students have a positive perception of QRIS. They consider QRIS as a more modern, practical, and efficient payment method that helps reduce queues in the canteen. Students also experience tangible benefits from using QRIS, such as the convenience of making payments without carrying cash, better security by reducing the risk of losing money, and automatic transaction records that assist them in managing expenses. However, the intensity of QRIS usage varies; some students use it regularly, while others use it occasionally, although both groups acknowledge its benefits. In conclusion, the implementation of QRIS in the campus canteen has brought positive impacts for students, both in terms of convenience and in supporting a cashless lifestyle. This study is expected to serve as input for the campus in strengthening the digitalization of non-academic services and encouraging students to be more adaptive to the development of digital financial technology.

Page 29 of 38 | Total Record : 376

 27   28   29   30   31 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): April: Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 5 No. 3 (2025): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 5 No. 2 (2025): Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 5 No. 1 (2025): April: Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 4 No. 3 (2024): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 4 No. 2 (2024): Agustus: Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 2 No. 3 (2022): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 2 No. 2 (2022): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 2 No. 1 (2022): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 1 No. 3 (2021): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 1 No. 2 (2021): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 1 No. 1 (2021): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) More Issue