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Feliks Anggia Binsar Kristian Panjaitan
Contact Email
jeb17@untag-sby.ac.id
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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 184 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.
Budaya Kerja Toxic dan Diskriminasi: Etika SDM yang Gagal Menciptakan Lingkungan Kerja yang Adil Fasihah, Firyal; Safitri, Yulistia Natasya; Hakim, Adi Lukman; nurna dewi, nuning
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.132790

Abstract

ABSTRACT Negative work culture and discrimination are two interrelated issues that have a significant impact on employee mental health and performance. This paper aims to explore how a lack of ethics in human resource management contributes to the rise of an unhealthy work culture, and how policies and moral norms can be used as solutions to create a just and humane work environment. This research use qualitative methods with literature analysis from various national and international publications. The result show that the ineffective application of the principles of fairness, openness, and respect for individual dignity can lead to discrimination and injustice within organizations, the sustainable application of ethics in human resource management, which includes anti-discrimination policies, empathy training, and open communication, has been proven to reduce detrimental work cultures and improve employee well-being. Therefore, strengthening human resource ethics is a strategic approach to building sustainable and socially just organizations
TINJAUAN SISTEMATIS TENTANG PENERAPAN PRINSIP ETIKA BISNIS PADA UMKM DI DIGITALISASI Rokhmawati, Miftahqul Mauliddia; Ramadhan, Ach Fariz Surya; Hakim, Adi Lukman; nurna dewi, nuning
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.132791

Abstract

This research aims to understand the implementation of business ethics in MSMEs in the era of globalization. Micro, Small, and Medium Enterprises (MSMEs) play an important role in every country, including Indonesia, as they drive the economy and contribute to national development in this era of globalization. Based on the research results, many business actors still lack the implementation of business ethics such as honesty, fairness, and responsibility when selling products directly. This study identifies "How Business Ethics Are Implemented in the Digitalization Era." With increasingly advanced technology, business actors should be able to adapt, as technology is one of the methods that can support the development of a business. This can be realized in the form of promotion and sales through social media, as it will be more effective in increasing consumer attraction, and consumers have ample time to learn about products anytime and anywhere. Using a literature approach and secondary data analysis from national reports, this study found that the implementation of ethical principles such as transparency, honesty, and social responsibility positively impacts reputation and consumer loyalty, which ultimately enhances sales performance. The results of this study are expected to serve as a strategic reference for MSME actors in developing sustainable and ethical digital businesses.Keywords: Digitalization, Business Ethics, and SMEs
Gangguan Digital dan Evolusi Budaya Organisasi: Menguraikan Dinamika Teknologi Kerja Jarak Jauh Ismail, Junita Sari; Dermawati, Rubah Indah; Hakim, Adi Lukman; nurna dewi, nuning
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.132797

Abstract

Organizational culture change has become a critical issue in the digital disruption era, which demands rapid adaptation to new technologies and virtual work patterns. This article reviews literature on how digital transformation drives cultural evolution by integrating two theoretical frameworks: Kotter’s eight-step model (1996) and complexity theory (Stacey, 2000). The hybrid model combines strategic direction (top-down) with adaptive emergence (bottom-up), aligned with Indonesia’s collectivist cultural context. Using a systematic literature review and thematic synthesis of 25 relevant articles, findings reveal that digital-era cultural change is non-linear and emerges through intertwined technological and social interactions. The proposed hybrid model provides a contextualized framework for managing sustainable organizational culture change. Keywords: organizational culture, digital disruption, complexity theory, Kotter model, organizational change
SHOULD THE INDONESIAN PUBLIC TRANSPORT SYSTEM SHIFT TO PRIVATIZATION? Hartono, Hayden; Al Khadzir, Syahroni
JEB17 : Jurnal Ekonomi dan Bisnis Vol. 11 No. 01 (2026): Maret
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v11i01.133303

Abstract

This paper examines the debate surrounding the privatization of Indonesia’s state-owned enterprises (SOEs), focusing on the public transport sector as a critical case study. Using a mixed-method approach that combines desk research, financial analysis, and public perception surveys, the study identifies persistent inefficiencies rooted in political interference, soft budget constraints, and bureaucratic rigidity. Drawing upon ethical theory and political economy frameworks, the research argues that privatization is not merely an economic policy choice but a moral and political decision that reshapes the relationship between the state, market, and society. While privatization may enhance efficiency and fiscal discipline, it also risks undermining equity, accessibility, and public accountability if not supported by strong regulation. Survey findings indicate cautious public support for efficiency-oriented reforms, alongside deep concern for fairness and affordability. The paper concludes that Indonesia’s optimal path lies in a hybrid public–private partnership model that integrates market discipline with ethical governance to promote both economic efficiency and social justice. Keywords: Privatization, Public Transport, State-Owned Enterprises, Governance, Indonesia