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Contact Name
Feliks Anggia Binsar Kristian Panjaitan
Contact Email
jeb17@untag-sby.ac.id
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Journal Mail Official
jeb17@untag-sby.ac.id
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Kota surabaya,
Jawa timur
INDONESIA
JEB17 : Jurnal Ekonomi dan Bisnis
ISSN : -     EISSN : 25034634     DOI : https://doi.org/10.30996/jeb17
JEB17 : Jurnal Ekonomi dan Bisnis is a journal for academics and practitioners, and is a double-blind, peer-reviewed academic journal that publishes conceptual articles and measures high-quality developments in the fields of economics, business and related disciplines.
Arjuna Subject : -
Articles 176 Documents
EKSPLORASI STRATEGI PEMASARAN BERBASIS INTEGRASI SWOT DAN BUSINESS MODEL CANVAS PADA KEDAI KOPI BEDREK UNTUK MENINGKATKAN KEUNGGULAN BERSAING Johanda F, Petrus Damianus; Rukin, Rukin; Sudarsono, Heri
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 10 No. 02 (2025): September
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v10i02.132543

Abstract

This study aims to explore the marketing strategies of Kedai Kopi Bedrek by integrating SWOT analysis and the Business Model Canvas (BMC) to strengthen competitive advantage in the increasingly dynamic coffee industry. The research employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation involving the café’s management and customers. SWOT analysis was applied to identify internal strengths and weaknesses, as well as external opportunities and threats, while the BMC framework was utilized to map the nine essential components of the business model, including value propositions, customer segments, distribution channels, and customer relationships. The findings reveal that Kedai Kopi Bedrek’s strengths lie in its differentiated products rooted in local wisdom, strategic location, and a loyal customer community. However, limitations were found in promotional resources and human capital capacity. Major opportunities arise from the growing coffee consumption trend among younger generations, the rapid advancement of digital technology, and potential collaboration with creative communities. On the other hand, threats include intense competition from modern coffee shops, fluctuating raw material prices, and shifting consumer preferences. The integration of SWOT and BMC led to several priority strategies, such as strengthening branding based on local values, optimizing digital marketing, diversifying menu offerings, and developing strategic partnerships with local businesses. These findings emphasize that a marketing strategy derived from the integration of SWOT and BMC provides a more comprehensive direction to enhance competitiveness and ensure business sustainability for Kedai Kopi Bedrek
ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN BADAN PADA PT. BAHTERA MULYA SURABAYA Mardianto, Totok
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 10 No. 02 (2025): September
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v10i02.132545

Abstract

Penelitian ini dilakukan pada PT.Bahtera Mulya Surabaya yang bertempat di Jl. Melati No.41 C surabaya. Tujuan dari penelitian ini adalah untuk mengetahui apakah PT .Bahtera Mulya Surabaya telah menerapkan akuntansi pajak yang sesuai dengan peraturan perpajakan yang berlaku, untuk mengetahui apakah PT .Bahtera Mulya Surabaya telah menerapkan perhitungan pajak penghasilan (PPh) sesuai dengan UU No. 36 Tahun 2008. Jenis data yang digunakan penulis dalam penelitian ini adalah data sekunder, yaitu yang diperoleh dari perusahaan dalam bentuk jadi , seperti neraca, laporan laba rugi, surat pemberitahuan (SPT) , surat setoran pajak (SSP), Surat keterangan terdaftar dari perusahaan dan struktur organisasi yang juga diperoleh dari kepala bagian akuntansi dan perpajakan. Data tersebut di analisa dengan menggunakan metode deskriptif. Dari hasil penelitian diketahui bahwa perusahaan dalam menyusun laporan laba rugi belum sesuai dengan Undang – Undang pajak pennghasilan, karena ada biaya-biaya yang tidak diperkenankan menurut Undang – Undang Perpajakan, antara lain perusahaan memasukkan biaya natura dan biaya rekreasi, sedangkan biaya telepon seluler dapat diperkenankan sebagai biaya pengurang penghasilan bruto, namun di dalam Umndang-Undang Perpajakan membatasi jumlah biaya yang diakui yaitu sebesar 50% dari jumlah biaya perolehan. Kata kunci : Pajak Penghasilan, Data Sekunder, Biaya Natura, Biaya Rekreasi dan Biaya Telepon Seluler
PENGARUH KOMPETENSI TRAINER, PELATIHAN DAN SKOR KEY PERFORMANCE INDICATOR (KPI) TERHADAP KINERJA PROMOTOR DI SAMSUNG MOBILE DI WTC SURABAYA Yuliyanto , Yofi; Setiawan, Ady; widodo, Agus purbo
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 10 No. 02 (2025): September
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v10i02.132605

Abstract

This study aims to analyze the influence of trainer competence, training, and Key Performance Indicator (KPI) scores on the performance of Samsung Mobile promoters at WTC Surabaya. The research employed a quantitative approach with a survey method through the distribution of questionnaires to 100 promoter respondents. Data were analyzed using multiple linear regression with the SPSS program. The findings reveal that trainer competence, training, and KPI scores simultaneously have a significant effect on promoter performance, with a coefficient of determination (R²) of 0.800. Partially, trainer competence has the most dominant influence, followed by training, while KPI scores show a positive but relatively smaller effect. This study indicates that improving promoter performance does not solely depend on performance evaluation through KPI, but is more strongly determined by the quality of trainer guidance and the effectiveness of training
PENGARUH STORE ATMOSPHERE, KUALITAS LAYANAN, DAN FASILITAS PENDUKUNG TERHAAP PREFERENSI MASYARAKAT DALAM MEMILIH KAFE KOPILABORASI SEBAGAI TEMPAT BEKERJA DAN BERSOSIALISASI DI SURABAYA Palupi , Yaladriya Raras; widodo, Agus purbo; jondar, aloysius
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 10 No. 02 (2025): September
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v10i02.132611

Abstract

This study aims to analyze the influence of store atmosphere, service quality, and supporting facilities on people's preferences in choosing Kopilaborasi Cafe in Surabaya as a place to work and socialize. The phenomenon of the increasing role of cafes as alternative spaces for productivity and social interaction among urban communities is the main background of this study. The method used in this study is a quantitative method with a survey approach. Data collection techniques were carried out by distributing closed questionnaires to122 respondents who were active users of cafes for work or socializing activities. Samples were taken purposively, and data were analyzed using multiple linear regression to determine the effect of each independent variable, namely store atmosphere (X₁), service quality (X₂), and supporting facilities (X₃), on the dependent variable, namely consumer preferences (Y). The results of this study are expected to provide theoretical contributions to the study of consumer behavior as well as practical implications for cafe business actors in designing experiential marketing strategies that are relevant to the needs of urban communities in Surabaya.
DEKONSTRUKSI KONSEP KEPEMILIKAN (AL-MILKIYYAH) DALAM EKONOMI DIGITAL: ANALISIS FILOSOFIS STATUS ASET KRIPTO DAN NFT DALAM FIKIH KONTEMPORER Aulia, Bustanul
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 10 No. 02 (2025): September
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v10i02.132623

Abstract

The presence of crypto assets and NFTs in the digital economy creates confusion in the concept of ownership (al-milkiyyah) in classical Islamic jurisprudence. The root of the problem is the clash between the abstract, non-physical, and decentralized reality of digital assets and the traditional definition of mal (property) in Islam, which requires physical existence and stable value. This lack of physical existence triggers fundamental ontological problems. This study uses a library research approach. Primary data sources include classical and contemporary muamalah fiqh books and scholarly articles. The results show that: 1). From ‘Ayn to Digital: Unpacking the Concept of Al-milkiyyah in Facing the Reality of Crypto Assets is that the concept of al-milkiyyah has evolved from ownership of physical objects to ownership of decentralized digital value. Crypto assets are declared legitimate as property (mal) based on the ‘urf (customs) of the digital market, with new ownership criteria of collective recognition, scarcity, and controllability through private key cryptography. 2). NFTs and the Challenge to the Mithliyyan-Qimmiyyan Classification: A Philosophical Deconstruction in Islamic Jurisprudence (Fiqh Muamalah) is that NFTs challenge the classic Mithliyyan-Qimmiyyan dichotomy, necessitating a new category, "al-ashya' al-fardaniyyah al-raqmiyyah" (unique digital objects). This category recognizes the uniqueness of NFTs while considering their digital ecosystem, which requires detailed transparency of information in the contract to avoid ignorance (jahalah). 3). Gharar and Maysir in the Blockchain Era: A Critical Analysis of the Validity of Digital Asset Transactions in Islamic Law (Fikh Muamalah) is that the level of gharar and maysir in digital asset transactions varies depending on the project's fundamentals, transparency, and utility. The proposed evaluation framework is case-specific, distinguishing between tolerable high-risk investments and prohibited blind speculation, emphasizing the principle of prudence and community protection.
KONSEP KESEIMBANGAN DALAM EKONOMI SYARIAH: SOLUSI TERHADAP KESENJANGAN SOSIAL EKONOMI ERA KAPITALISME DIGITAL Annisaturrahmi, Annisaturrahmi
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 10 No. 02 (2025): September
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v10i02.132631

Abstract

Digital capitalism has significantly widened socio-economic disparities, with wealth and market power concentrated in the hands of a handful of global players. This system has failed to create distributive justice, thus making the problem of inequality increasingly acute and requiring paradigmatic solutions. The purpose of this research is to describe and analyze the concept of balance (tawazun) in Islamic economics: a solution to socio-economic disparities in the era of digital capitalism. This research uses a qualitative approach through library research methods. The data collection stage is carried out systematically through documentation methods. The results show that: 1). The deconstruction of digital capitalism is that digital capitalism has formed an oligopoly system in which a handful of giant platforms control digital data and infrastructure, creating structural inequalities through the attention economy and gig models that exploit labor. This inequity is not a systemic flaw, but rather an inherent feature of the logic of capital accumulation in the digital era. 2). The concept of tawazun in Islamic economics offers a holistic paradigm of balance that rejects inequality through three pillars: balance of ownership with the ZISWAF instrument (Zakat, Infaq, Sedekah, and Waqf), market balance with the prohibition of usury and monopoly, and balance of values with the principle of benefit as the ultimate goal. 3). The integration of the tawazun concept into the digital ecosystem is realized through a digital Islamic cooperative platform, profit-sharing-based fintech, and the use of digital ZISWAF for equitable access. At the regulatory level, the principles of data sovereignty and Islamic algorithm ethics are proposed, as well as Islamic digital economic literacy to empower communities.