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INDONESIA
Jurnal Ekonomi Bisnis dan Akuntansi
ISSN : 28278364     EISSN : 28278372     DOI : 10.55606
Core Subject : Economy,
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.
Articles 376 Documents
Peran Tabungan Bank Digital dalam Meningkatkan Literasi Keuangan Generasi Muda pada Era Transformasi Ekonomi Digital
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): April: 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.v6i1.6646

Abstract

This study aims to describe the implications of affective, cognitive, psychomotor, moral, and spiritual development in the learning process of a fourth-grade elementary school student. Using a descriptive qualitative approach, the research data were obtained through an interview with a student named Syakilla Mentari, who lives with her father, Ponimen, and her grandmother, Saminem. The findings show that Syakilla demonstrates strong emotional regulation; when she becomes angry, she remains silent and avoids expressing excessive emotions. Cognitively, she tends to study independently, even though she finds certain subjects, such as Mathematics and English, challenging. In contrast, she shows a high interest in religious subjects, particularly Aqidah. Psychomotor aspects are reflected in her active participation in daily household activities, especially assisting her grandmother after school. Morally and spiritually, Syakilla displays responsible behavior, respect for elders, and adherence to religious values in her everyday life. Overall, the results of this mini research indicate that the student’s developmental aspects contribute significantly to shaping her learning behavior, attitude, and personal character both at school and at home.
Pengaruh Konten Promosi Digital UMKM Kuliner terhadap Keputusan Pembelian Mahasiswa UINSU
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): April: 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.v6i1.6647

Abstract

The motivation for this study stems from the rapid development of digital marketing within small and medium-sized enterprises (SMEs) in the food industry, aimed at attracting customers, particularly the student demographic who frequently utilise social media. The research objective is to identify the digital marketing messages influencing purchasing decisions among UINSU students. Employing a quantitative methodology, this study surveyed 30 UINSU students via questionnaire distribution. Data were processed using SPSS version 31, encompassing validity and reliability assessments, literature review, univariate analysis, and inferential statistics. Findings indicate that digital information holds significant value for UINSU students' purchase intentions, with a conversion rate of 0.508 (equivalent to 50.8%). This implies that digital marketing messages contribute 50.8% to purchase intention, with the remaining 49.2% influenced by external factors not considered in this study. Based on these findings, it can be concluded that the more appealing and effective the digital marketing messages employed by SMEs in the food and beverage industry, the more significant their influence on consumer purchase intention.
Tinjauan Hukum atas Fungsi OJK dalam Menjamin Perlindungan Tenaga Kerja di Sektor Perbankan Syariah
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): April: 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.v6i1.6648

Abstract

This study examines the role of the Financial Services Authority (Otoritas Jasa Keuangan/OJK) in ensuring the protection of workers in the Islamic banking sector as part of the national financial services system. OJK is not only responsible for maintaining the stability and integrity of the financial industry but also has a role in ensuring the implementation of labor protection principles within financial institutions. This study aims to analyze, from a legal perspective, the functions and authorities of OJK in providing legal protection for workers in Islamic banking and to assess the effectiveness of its supervisory mechanisms. The research employs a normative legal research method using statutory and conceptual approaches, focusing on the analysis of the OJK Law, labor regulations, and legal provisions related to Islamic banking. The findings indicate that OJK has indirect authority in protecting workers through the regulation of corporate governance and risk management practices. However, in practice, the protection of workers in Islamic banking still faces challenges, particularly limited inter-institutional coordination and the absence of optimal preventive supervisory instruments. Therefore, strengthening regulations and enhancing institutional synergy are necessary to ensure fair and sustainable protection for workers in the Islamic banking sector.
Strategi Branding dan Digital PR dalam Memperkenalkan Batik Sebagai Fashion Modern Kepada Gen-Z
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): April: 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.v6i1.6650

Abstract

This study aims to analyze the influence of modern branding strategies and digital public relations on brand awareness and brand image of batik as a modern fashion among Generation Z and their impact on purchase intention. This study used a quantitative approach with a survey method through an online questionnaire. The research respondents were 125 Generation Z individuals aged 13–28 years in Indonesia who were familiar with modern batik products. The data obtained were analyzed using the Patrial Least Squares-Structural Equation Modeling method. The results showed that modern branding strategies and digital public relations had a positive and significant effect on brand awareness and brand image. Furthermore, brand awareness and brand image were proven to significantly increase purchase intention. Fashion involvement was shown to moderate the relationship between brand image and purchase intention, but did not moderate the relationship between brand awareness and purchase intention. The findings of this study provide  theorectial contributions and practical implications for the development of batik marketing strategies.
Analisis Pengelolaan Dana Desa dalam Upaya Pembangunan Desa untuk Meningkatkan Kesejahteraan Petani Desa Purwodadi Kecamatan Sunggal
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): April: 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.v6i1.6659

Abstract

This study aims to determine the factors of potential, human resources, capital, village fund allocation, consumption, infrastructure and family responsibilities relevant to improving the welfare of farmers in Purwodadi Village, Sunggal District. The implementation of regional autonomy and decentralization aims to improve the efficiency and effectiveness of resource management, the quality of public services, and community welfare. Empowerment based on village development through village funds focuses on improving welfare, the quality of human resources, and reducing poverty by utilizing local potential, so that the village becomes independent. Although Purwodadi Village has a significant budget and economic potential, the welfare of its people is still low. This is reflected in the income that depends on the traditional and simple agricultural sector, and the condition of the houses which are still very simple. In addition, the management of village funds is less transparent and professional, with the distribution of aid that is not evenly distributed, causing public distrust of the management of these funds and contributing to the low level of welfare. This study uses the Confirmatory factor analysis (CFA) and Multiple Linear Regression statistical analysis models, with a total of 150 respondents collected by distributing questionnaires. The results of the Confirmatory Factor Analysis (CFA) analysis show that of the seven factors, four factors that are worthy of increasing the welfare of farmers in Purwodadi Village, Sunggal District have a significant influence, including potential, capital, infrastructure and village fund allocation. The results of multiple linear regression show that in the partial hypothesis test, these four factors have a significant influence on increasing the welfare of farmers in Purwodadi Village, Sunggal District and in the simultaneous hypothesis, potential, capital, infrastructure and village fund allocation together have a positive and significant influence on the welfare of farmers in Purwodadi Village, Sunggal District.
Fenomena Internalisasi Social Commerce: Studi Fenomenologi terhadap Pengalaman Hidup Mompreneur UMKM Subsektor Fashion di Kota Makassar
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): April: 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.v6i1.6660

Abstract

This study aims to reveal the essence of the life experiences of mompreneurs in the fashion sub-sector of Makassar City in terms of their sense of self and economic independence amid the intervention of digital technology in their domestic lives. The research method used is qualitative with a Heideggerian phenomenological approach to understand the subject as Dasein. Data were collected through semi-structured in-depth interviews, participatory observation, and documentation of 6 key informants selected using purposive sampling techniques with criteria as owners-managers of fashion MSMEs who have been actively using social commerce for at least five years. Data analysis was conducted interactively through the stages of condensation, data presentation, and conclusion drawing and verification using the Miles, Huberman, and Saldaña model. The results of the study show that the internalisation of social commerce has reached the stage of embodiment, where digital devices are no longer merely communication tools but existential extensions that are integrated with domestic activities. This phenomenon triggers extreme permeability between personal and professional spaces, but is successfully negotiated positively by informants as a means of self-actualisation and improved emotional well-being.
Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Kepuasan Konsumen pada PT. Galuga Putra Mandiri Manado
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): April: 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.v6i1.6669

Abstract

The Influence of Product Quality and Service Quality on Customer Satisfaction at PT. Galuga Putra Mandiri Manado. The purpose of this study is to analyze the extent to which product quality and service quality influence customer satisfaction at PT. Galuga Putra Mandiri Manado, both partially and simultaneously. Product quality is the consumer's perception of the quality of the oil products sold at PT. Galuga Putra Mandiri Manado Service quality is an overall evaluation of the service functions actually received by customers (technical quality) and how the service is delivered (functional quality). Customer satisfaction is the level of happiness a person feels after comparing the performance or results they experience with their expectations. The analysis method used multiple regression analysis, while the relationship between the two variables was determined using the correlation coefficient method and hypothesis testing using t and F tests. There were 80 respondents in this study. The results of the study indicate that product quality and service quality, both partially and simultaneously, have a positive effect on the customer satisfaction of PT. Galuga Putra Mandiri Manado.  
Dampak Sosial Ekonomi Pelaku Usaha Pasca Relokasi dari Wisata Pantai Mandra Kabupaten Kolaka
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): April: 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.v6i1.6670

Abstract

This study examines the socio-economic impacts experienced by micro, small, and medium enterprises (MSMEs) following their relocation from the Mandra Beach tourism area in Kolaka Regency. The relocation policy was implemented by the Kolaka Regency Government as part of an effort to reorganize the coastal area, with considerations for preserving cultural icons (the Mekongga Traditional House), restoring public space functions, and addressing sanitation issues. Using a descriptive qualitative approach with a phenomenological method, this research analyzes changes in income and social interaction patterns among business actors before and after the relocation. The findings reveal a significant decline in business income post-relocation, driven by reduced visitor numbers and the less strategic nature of the new location. Social interactions among business actors remained harmonious, yet interactions with customers became more transactional. Communication between business actors and the government was largely one-way, creating uncertainty among traders. This study recommends strengthening participatory communication from the government and fostering innovative adaptation among business actors to support the sustainability of the local economy.
Implementasi QRIS dalam Meningkatkan Efisiensi Transaksi Mahasiswa di Era Ekonomi Digital
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): April: 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.v6i1.6673

Abstract

The development of the digital economy is driving a shift in payment systems from cash to non-cash, one of which is through the use of the Quick Response Code Indonesian Standard (QRIS). This study aims to analyze the implementation of QRIS in improving student transaction efficiency in the digital economy era and its implications for changes in transaction behavior. This study uses a descriptive qualitative approach with a case study method. Data were obtained through in-depth interviews and observations of six students who actively use QRIS in their daily transaction activities on campus. The results show that QRIS has been widely used by students because it is considered practical, fast, and secure. The use of QRIS can improve transaction efficiency, especially in terms of time, convenience, and security, and encourage the formation of a culture of non-cash transactions among students. However, the effectiveness of QRIS implementation still faces obstacles, such as internet network disruptions and limited digital wallet balances. This study concludes that QRIS plays an important role in supporting student transaction efficiency, but strengthening digital infrastructure and increasing digital financial literacy are needed to optimize its benefits in the digital economy era.
Transformasi Asuransi Umum Syariah sebagai Strategi Peningkatan Kepercayaan Nasabah di Tengah Perubahan Zaman Global Modern
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 1 (2026): April: 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.v6i1.6680

Abstract

This study aims to analyze the transformation of sharia general insurance as a strategic effort to enhance customer trust amid the dynamics of the modern global era, which is characterized by technological advancement, economic uncertainty, and changing consumer behavior. Global developments require sharia general insurance companies to adapt through product innovation, service digitalization, governance strengthening, and increased transparency while maintaining strict compliance with sharia principles. This research employs a qualitative approach using a literature review of relevant academic journals, industry reports, and regulatory documents published from 2020 onwards. The findings indicate that integrated transformation—particularly in the adoption of digital technology, improvement of human resource quality, and reinforcement of ethical values such as fairness, accountability, and trustworthiness—plays a crucial role in building and sustaining customer trust. Furthermore, effective communication strategies and responsive service quality significantly strengthen the relationship between sharia insurance providers and their customers. This study is expected to contribute both theoretically and practically to the development of sharia general insurance, enabling it to remain competitive and sustainable in the modern global environment.