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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 275 Documents
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ANALISIS PENGARUH FAKTOR LOKASI, INFRASTRUKTUR, LAYANAN DAN BIAYA TERHADAP KELANCARAN  DISTRIBUSI BARANG DI KABUPATEN MIMIKA Reni Anna Parubak; Yahya Nusa
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study aims to determine the factors that influence the smooth distribution of goods in Mimika Regency. This study uses an associative method of collecting questionnaire data sourced from distributors in Mimika Regency, with a sample size of 30 respondents. The data analysis technique uses multiple linear regression and SPSS version 29. The results show that the factors of location (X1), infrastructure (X2), and cost (X4) do not affect the smooth distribution of goods in Mimika Regency, while the service indicator (X3) does affect the smooth distribution of goods in Mimika Regency.
PENGARUH AKSESIBILITAS DAN FASILITAS TERHADAP KUNJUNGAN WISATAWAN DI DESTINASI AJO MANENGGANG KECAMATAN SITIUNG KABUPATEN DHAMASRAYA Maita Aulia; Rusydi Fauzan
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Accessibility and facilities on tourist visits to the Ajo Manenggang tourist destination, Sitiung District, Dhamasraya Regency. The study is motivated by the damaged road access to this destination, and many of its facilities have not been completed yet, which has resulted in a fluctuation in the number of tourists who have come to this destination in the last five years. t-tests, determination tests, stimulus tests, and multiple linear regression tests are examples of hypothesis testing.  SPSS IBM version 22 is utilised for analysis.  The study's findings indicate that (1) accessibility significantly influences visitor numbers.  The computed t value > t table (2.811 > 1.985) demonstrates this.  0.007 is a significant value <0.05.  (2) Tourist visits are significantly impacted by facilities.  The calculated t value > t table (2.967 > 1.985) demonstrates this.  The Ajo Manenggang tourism site in Sitiung District, Dhamasraya Regency, is significantly impacted by both accessibility and facilities at the same time, with a significant value of 0.004 <0.05 (3).  The computed F value of 141.399 > F table value of 3.088 demonstrates this.  0.000 is a significant value less than 0.05.
PENGARUH DIMENSI LOCUS OF CONTROL TERHADAP STRES KERJA PADA KARYAWAN PERANTAU I Gusti Ayu Mirah Eka Putri; Komang Rahayu Indrawati
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

The limited availability of employment opportunities has led to intense competition within society, prompting individuals to seek solutions through migration to other cities. One of the main challenges faced by migrant workers is work stress, which can be caused by excessive workloads that individuals are unable to manage effectively. This study aims to examine the effect of locus of control on the level of work stress among migrant employees. The research employed a quantitative approach with a survey design, in which data were collected through an online questionnaire that had been tested for validity and reliability. A simple linear regression analysis revealed a very strong and significant relationship between locus of control and work stress (R = 0.760; R² = 0.578), with the regression equation Y = 26.682 + 0.327X. These results indicate that each one-unit increase in locus of control contributes to a 0.327-unit increase in work stress. This finding supports the theory that individuals’ perceptions of control over their lives influence their psychological burden in adapting to new work environments.
SERTIFIKASI TANAH SEBAGAI INSTRUMEN PERLINDUNGAN HUKUM DAN JAMINAN INVESTASI UNTUK MENDUKUNG KEGIATAN EKONOMI PENGGUNAAN ASET TANAH Antonius Ade Yunus Sihaloho
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Land is a strategic asset that has multidimensional functions, including social, cultural, legal, and economic functions. However, in practice, land often becomes the subject of disputes due to the lack of certainty regarding ownership status. Land certification serves as a legal protection instrument and a guarantee for investments with high strategic value. This study qualitatively examines two main aspects through a literature review: first, how land certification functions as a legal protection instrument for ownership rights; and second, how land certification acts as an investment guarantee in supporting economic activities involving the use of land assets. The results of the study show that land certificates have legal force that provides certainty, prevents conflict, and serves as valid evidence in court, thereby guaranteeing protection for the owner. On the other hand, land certificates also provide economic benefits through increased asset value, strengthened trust in the financial system, and access to business capital by making them valid collateral in banking. Thus, land certification is not only an administrative instrument but also the foundation for economic development based on legal certainty and sustainable investment.
REFORMA AGRARIA DAN PENGUATAN HAK: STRATEGI PENATAAN KEMBALI KEPEMILIKAN TANAH DAN PERLINDUNGAN HAK MASYARAKAT ADAT TERHADAP ANCAMAN INVESTASI DAN KORPORASI BESAR Jackson Yumame
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study discusses agrarian reform strategies as efforts to restructure land ownership and strengthen the rights of indigenous peoples in the face of threats from large investments and corporations in Indonesia. Through a literature review, the study examines policies, regulations, and practices related to land redistribution, asset legalisation, and the protection of indigenous peoples' customary lands. The results of the study show that agrarian reform has great potential to reduce land ownership inequality and strengthen the position of indigenous peoples if implemented with cross-sector coordination and strong political commitment. However, threats from large corporations seeking land expansion continue to pose a serious challenge, making the protection of indigenous peoples' rights through legal recognition, the principle of free, prior and informed consent (FPIC), and socio-economic empowerment very important. This study provides strategic recommendations so that agrarian reform and the protection of indigenous peoples' rights can work synergistically to achieve social justice and sustainable development.
PERJANJIAN PERDAGANGAN DAN EKONOMI IEU-CEPA: KERANGKA WAKTU RATIFIKASI DAN IMPLIKASINYA BAGI AKSES PASAR DAN KERJA SAMA EKONOMI STRATEGIS INDONESIA DAN UNI EROPA DI TENGAH DINAMIKA GLOBAL Novita Triyatun
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study analyses the ratification timeline of the Indonesia–European Union Trade and Economic Agreement (IEU-CEPA) and its implications for market access and strategic economic cooperation between the two parties amid global geopolitical and economic dynamics. The complex and time-consuming ratification process has led to regulatory uncertainty and market access barriers, which could potentially reduce the competitiveness of Indonesian exports compared to other countries that have already concluded similar agreements with the European Union. In addition, the IEU-CEPA offers strategic opportunities in strengthening the green economy sector, digitalisation, supply chains, and human resource capacity building, which are key to navigating global economic and geopolitical shifts. Through descriptive qualitative methods and content analysis of the agreement documents, as well as comparative studies with similar trade agreements in the Southeast Asian region, this study provides important recommendations regarding the acceleration of ratification and regulatory harmonisation to maximise the benefits of trade and economic diplomacy. The results of this study are expected to serve as a reference for policymakers in optimising Indonesia's role in an increasingly competitive and sustainable international trade arena.
TATA KELOLA SDM DI ERA E-LAND ADMINISTRATION: PENGUATAN KAPABILITAS DAN SISTEM DIGITAL UNTUK DATA PERTANAHAN Setyo Gunawan
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 6 (2025): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Digital transformation in land administration (e-Land Administration) is the main strategy to increase transparency, efficiency, and accountability of public services. However, the success of its implementation does not only depend on technology, but also on human resource (HR) governance which plays a central role in operating and supervising digital systems. This study uses a qualitative approach with the systematic literature review (SLR) method to analyze the role of human resources in supporting land digitalization. Data was collected from internationally reputable publications through databases such as Scopus, ScienceDirect, and Taylor & Francis, and then analyzed using thematic analysis techniques. The results of the study show that technical competence, digital literacy, and institutional readiness of human resources are key factors in ensuring the effectiveness of e-Land Administration. In developing countries such as Indonesia, the main obstacles lie in regulatory gaps, limited human resource capacity, and bureaucratic cultural resistance to change. The study also found that the integration of cutting-edge technologies such as artificial intelligence (AI), blockchain, and cloud computing will only be effective if supported by skilled and adaptive human resources. This study concludes that digital-based land administration reform requires continuous investment in capacity building, regulatory strengthening, and responsive institutional design. These findings have implications for the need for a policy strategy that places human resources at the center of e-Land Administration success, so that digitalization can function not only as a technical innovation, but also as an instrument of fair and sustainable governance.
PERAN PAJAK CAPITAL GAIN DALAM MENEKAN SPEKULASI BERLEBIHAN DAN MENSTABILKAN HARGA TANAH: TINJAUAN PUSTAKA DAN IMPLIKASINYA TERHADAP KEBIJAKAN FISCAL Loso Judijanto
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 6 (2025): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study examines the role of capital gains tax in curbing excessive speculation and stabilising land prices, as well as its implications for fiscal policy in Indonesia. Excessive speculation in the land market causes high price volatility and inequality in land ownership distribution. Capital gains tax as a fiscal instrument is considered effective in reducing speculation incentives by taxing profits from land sale and purchase transactions, thereby encouraging long-term investment behaviour and more productive land use. Through a literature review and policy analysis, this study shows that the implementation of a progressive capital gains tax supported by a sound tax administration system can contribute to land price stability and increased state revenue, while also supporting social justice and sustainable development.
EFEKTIVITAS PENERAPAN PAJAK CAPITAL GAIN ATAS PEMINDAHTANGANAN TANAH DALAM MEREDAM SPEKULASI DAN INFLASI HARGA TANAH DI INDONESIA Loso Judijanto
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 6 (2025): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
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Abstract

This study aims to analyse the effectiveness of capital gains tax on land transfers in curbing speculation and controlling land price inflation in Indonesia. Land speculation has been one of the main causes of uncontrolled land price increases, thereby disrupting market stability and public access to land ownership. Capital gains tax as a fiscal instrument is expected to curb speculative activities by imposing tax on profits from land sale and purchase transactions. The research method used a literature review with data sources from taxation regulations, government reports, and previous studies in the field of taxation and the property market. The results of the study show that capital gains tax has great potential to reduce land speculation and stabilise land prices, provided that it is supported by well-designed policies, effective administrative management, and a high level of taxpayer compliance. These findings emphasise the importance of synergy between fiscal policy and land governance to achieve a fair and sustainable land market in Indonesia.
KEPATUHAN PAJAK DAN TATA KELOLA PERPAJAKAN BAGI UMKM DI INDONESIA: KAJIAN PUSTAKA TERHADAP REGULASI, IMPLEMENTASI, DAN TANTANGAN Loso Judijanto; Al-Amin
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 6 (2025): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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This study examines tax compliance and tax governance for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a literature review of regulations, implementation, and challenges faced. This study explains how simplified tax regulations and a presumptive tax system are applied to improve MSME compliance while supporting the growth of this sector in the national economy. However, various challenges such as low tax literacy, complicated administrative processes, and technological limitations remain major obstacles to policy implementation. This research highlights the importance of responsive and inclusive tax governance, as well as the need for improved education and assistance for MSME actors to achieve better tax compliance. The results of this study provide a basis for strategic recommendations to strengthen the MSME taxation system, which can increase their contribution to state revenue and business sustainability.

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