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Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 2985654X     DOI : Zenodo
Core Subject : Economy,
Economics, Econometrics & Finance
JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi is a journal that publishes research results, both theoretical and field studies, in general, and specifically related to economics, business, management, and accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 290 Documents
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PERAN MODEL EKONOMETRIKA DALAM MENENTUKAN INSENTIF PAJAK DAN DAMPAKNYA TERHADAP INVESTASI Gadis Claudia; Devita Sari
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 4 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20741862

Abstract

Investment plays a key role in driving national economic growth. Therefore, the Indonesian government utilizes tax incentive policies as a means to increase the attractiveness of domestic investment. This study aims to analyze the role of econometric models in developing these policies and to assess their impact on investment growth. This study employed a literature review method, reviewing various sources, including journals, books, and previous research. The results demonstrate that econometric models help the government measure the effectiveness of tax incentives using data and figures. Tax incentives have been shown to encourage increased investment, although their impact is also determined by other factors such as economic stability, infrastructure availability, and ease of licensing. Therefore, integrated policies and ongoing evaluation are needed.
ANALISIS RASIO AKTIVITAS SEBAGAI DASAR PENGUKURAN EFEKTIVITAS KINERJA KEUANGAN PT GARUDAFOOD PUTRA PUTRI JAYA TBK PADA PERIODE TAHUN 2023–2024 Firman HP Munthe
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 4 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20741871

Abstract

This study aims to analyze the financial performance of PT GarudaFood Putra Putri Jaya Tbk for the 2023–2024 period through an activity ratio approach. This analysis is conducted to assess the company’s level of efficiency in utilizing its operational assets to generate sales. The research employs a quantitative descriptive method by calculating several activity ratios, including inventory turnover, receivables turnover, working capital turnover, fixed asset turnover, and total asset turnover. The results indicate that all activity ratios increased in 2024 compared to 2023, reflecting improved efficiency in the management of inventory, receivables, working capital, as well as the utilization of fixed assets and total assets. These findings confirm that the company has been able to enhance its operational quality and improve the effectiveness of resource utilization. Overall, the financial performance based on activity ratios exhibits a positive trend, indicating that PT GarudaFood Putra Putri Jaya Tbk was in a healthy and competitive condition during the study period.
QUIET QUITTING, BURNOUT, DAN GREAT RESIGNATION PADA LINGKUNGAN KERJA KORPORASI Isra Puspita Hardani
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 4 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20741893

Abstract

This study aims to analyze the relationship between quiet quitting, burnout, and great resignation, as well as to identify the role of employer branding in influencing these phenomena. This study employs a literature review approach by analyzing various scientific articles and industry reports relevant to burnout, quiet quitting, great resignation, and employer branding that meet the inclusion criteria and are aligned with the research objectives. The findings indicate that burnout can trigger quiet quitting, which subsequently increases employees’ tendency to resign from their jobs. The main factors underlying these phenomena include the mismatch between employer promises and employees’ actual work experiences, limited career development opportunities, unsupportive workplace relationships, and a lack of work flexibility. The study concludes that consistent employer branding that focuses on employees’ needs can enhance work engagement and help organizations retain their employee.
ANALISIS PENGGUNAAN TABUNGAN MOBILE BANKING MENURUT PERSPEKTIF MAQASHID SYARIAH (HIFZ AL MAL) Elsa Indriani; Asyari
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 4 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20741914

Abstract

The development of digital technology has encouraged banks to provide mobile banking services as a practical and efficient way to conduct transactions. Due to its convenience and flexibility, this service is often used by students. However, the use of mobile banking also needs to be considered from a Sharia perspective, especially in terms of asset protection (hifz al-mal), which is one of the objectives of Maqashid Sharia. The purpose of this study is to analyze the use of mobile banking from the perspective of Maqashid Sharia (hifz al-mal) among students in the Sharia Banking Study Program at UIN Sjech M. Djamil Djambek Bukittinggi. This study uses a qualitative descriptive approach with data collection techniques using documentation and interviews. The findings show that the use of mobile banking is influenced by information transparency, transaction security, and risk management. However, asset protection has not reached its optimal condition because the level of literacy and digital awareness of users still has a negative impact. Therefore, it is necessary to increase user understanding and awareness so that the goal of hifz al-mal can be achieved more comprehensively.
ANALISIS YURIDIS IMPLEMENTASI KETENTUAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) RUMAH NEGARA DAN MESS Taswin; Arywarti Marganingsih; Slamet Riyadi
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 4 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20741932

Abstract

The obligation to pay land and building tax for state-owned houses in areas with high rates often becomes an obstacle in the occupancy because residents feel reluctant to pay. This has an impact on declining interest in occupying state-owned houses, resulting in many state-owned houses being unoccupied. This paper is compiled using a legal regulatory approach related to the object of study. The Land and Building Tax Law stipulates that state-owned houses and mess are taxable objects. The Regional Tax and Retribution Law regulates the management of land and building tax under the authority of districts/cities, except for Jakarta, where authority lies at the provincial level. The implementation of the PBB-P2 payment regulation for state-owned houses and mess in each region is highly dependent on the fiscal policy of each regional government. The existence or absence of exemption from the principal land and building tax for state-owned houses and mess in each region is determined by local regional policy. Some regional governments provide official exemption from the principal land and building tax for state-owned houses and mess. This policy is not yet widely known. Due to the differences in policies in each region regarding the principal exemption from land and building tax for state-owned houses, adjustments are needed regarding the clauses on the obligation to pay land and building tax in the regulations on state-owned house occupancy within the Ministry/Institution/Regional Government.
EVALUASI SISTEM REKAPITULASI HONORARIUM TENAGA PENDIDIK BERDASARKAN PROGRAM KEGIATAN MAHASISWA DI UNIVERSITAS BINA DARMA Naura Dewi Mutiara; Andrian Noviardy; Poppy Indriani
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 4 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20741972

Abstract

This study aims to evaluate the honorarium recapitulation system for teaching staff based on student activity programs at Bina Darma University. The study was motivated by the increasing complexity of managing student and teaching staff data as various programs under the Kampus Berdampak initiative continue to expand. Data that remain scattered across multiple files, lack integration, and are processed manually have resulted in a recapitulation process that is less effective and prone to administrative errors. This research employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation during an internship at the Kampus Berdampak Service Center of Bina Darma University. The findings indicate that the existing system has supported administrative processes in determining the number of students supervised by teaching staff, which serves as the basis for honorarium calculation. However, several challenges were identified, including the absence of centralized data management, inconsistencies in data formats, manually conducted data grouping processes, and the lack of a comprehensive data verification mechanism. The system evaluation highlights the need for a more integrated data management approach through data standardization, database consolidation, and the implementation of systematic verification procedures. These improvements are expected to enhance the effectiveness, efficiency, and accuracy of the teaching staff honorarium recapitulation process while supporting the quality of higher education administrative management.
PENERAPAN METODE ECONOMIC ORDER QUANTITY (EOQ) DALAM PENGENDALIAN PERSEDIAAN PERLENGKAPAN OPERASIONAL PADA FLOBAMORA BARBERSHOP Anselmus Labi; Desriana Sintha Lullung, Inggrid Hilda, Edwin Fernando, Christenson Vadelo, Anggun Parinding
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 4 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20741994

Abstract

Inventory management is a crucial aspect of operational management that determines cost efficiency and the smooth running of services in Micro, Small and Medium Enterprises (MSMEs). This study aims to apply the Economic Order Quantity (EOQ) method to determine the optimal order quantity, safety stock, reorder point, and to minimise total inventory costs at Flobamora Barbershop, Jayapura. This study employs a descriptive quantitative approach using primary data obtained through observation and interviews, as well as secondary data from business records. The results indicate that previous inventory management was conventional and based on estimates, resulting in high inventory costs of idr12,210,000 per year. Using the EOQ method, the most economical order quantities were determined to be 13 packs of neck towels, 134 bottles of pomade, 95 bottles of styling cream, and 80 razor blades. The application of this method proved effective in reducing total inventory costs to idr5,200,550 per year, representing a saving of 57.41% (idr7,009,450). Furthermore, the establishment of safety stock levels and reorder points ensures the availability of operational goods and prevents the risk of stock shortages when serving customers. The EOQ method is highly suitable for implementation as it balances ordering and storage costs, whilst improving operational efficiency.
PERAN EVENT PARIWISATA BUDAYA DALAM MENINGKATKAN PEREKONOMIAN MASYARAKAT KOTA SINGKAWANG: STUDI LITERATUR Dyah Andrianti
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 4 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20742014

Abstract

Cultural tourism is one of the sectors that plays an important role in regional economic development. The organization of various cultural events not only serves as a means of preserving cultural heritage but also acts as an effective instrument for attracting tourists and stimulating local economic activities. Singkawang City, as one of the leading tourist destinations in West Kalimantan Province, possesses rich cultural diversity and is widely recognized for its cultural events, particularly the Cap Go Meh Festival, which has become part of Indonesia’s national tourism agenda. This study aims to analyze the role of cultural tourism events in improving the economic conditions of the people of Singkawang City. The research employs a literature review method by examining various scholarly articles, books, government reports, statistical documents, and other relevant academic sources. The findings indicate that cultural tourism events play a strategic role in increasing tourist arrivals, promoting the growth of micro, small, and medium enterprises (MSMEs), creating employment opportunities, enhancing community income, and strengthening regional cultural identity. In addition to generating direct economic impacts through increased transactions of goods and services, cultural events also produce indirect economic benefits, including destination promotion and increased investment in the tourism sector. Therefore, the development of cultural tourism events should be continuously supported through collaboration among local governments, business actors, cultural communities, and local residents in order to foster inclusive and sustainable economic development.
PENERAPAN PROGRAM LINIER UNTUK MINIMASI BIAYA PRODUKSI MENGGUNAKAN METODE GRAFIK(Studi Kasus: Pada Pabrik Karya Utama) Arief Dwi Ramadhan; Heru Sutejo; Zaskia Aline Syahfitri; Jibril Olivia Arera; Enjel Bella Janet Maruapey; Yohosua Daniel Werimon
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 4 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20742024

Abstract

This study aims to optimize the daily production costs at Karya Utama Factory, a medium-scale soybean processing industry. The main problem faced is determining the most economical production combination of tofu and tempeh amidst operational constraints, specifically the minimum daily requirement of 350 kg soybean absorption from the distributor. This applied quantitative research utilizes a two-variable Linear Programming model solved by the Graphical Method. The objective function is formulated to minimize daily production costs, bounded by raw material availability and market quota targets. The results within the feasible region prove that the optimal solution is achieved when the factory constantly produces 1,540 units of tofu and 600 units of tempeh daily. Implementing this combination yields the minimum total expenditure of Rp5,828,000 per day. Furthermore, the analysis uncovers the "Tempeh Trap" paradox, where forcing the production of tempeh—despite its cheaper unit cost—actually triggers total cost inefficiency due to its low raw material absorption ratio. In conclusion, the graphical method is proven to be precise in helping SMEs avoid cash waste and secure food logistics stability.
ANALISIS PERAMALAN (FORECASTING) PENJUALAN IKAN NILA DENGAN MENGGUNAKAN METODE LINIER REGRESSION Maria Tirsa Daber; Heru Sutejo, Irma Pamantin, Carmenita Mori, Stevania Jowey, Novita Merne, Trivena Dimara
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 4 (2026): JEBIMAN (Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20742040

Abstract

This study aims to forecast tilapia sales in Nendali Village, Sentani, Papua using the Linear Regression method. The problem addressed is the fluctuation of production and sales, which requires a method to predict future sales. This research uses a quantitative method with a descriptive approach based on tilapia sales data from January 2024 to December 2025, including harvest quantity, price per kilogram, and total salesThe analysis applies linear regression to determine the relationship between time (X) and harvest quantity (Y). The results produce the regression equation Y = 350.44 + 4.565X, indicating an increase in tilapia production of 4.565 Kg per month. The forecasting results for 2026 show an increase from 464.56 Kg in January 2026 to 514.79 Kg in December 2026. Model accuracy is evaluated using MAD, MSE, and MAPE. The results indicate that the linear regression method can be used as a tool to support tilapia production planning and sales management.

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