JEB17 : Jurnal Ekonomi dan Bisnis

Budaya Kerja Toxic dan Diskriminasi: Etika SDM yang Gagal Menciptakan Lingkungan Kerja yang Adil

2026-02-26T02:56:09+00:00

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

2026-02-26T02:29:33+00:00

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

2026-02-26T02:45:00+00:00

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?

2026-03-07T14:26:29+00:00

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

PENGARUH IMPLEMENTASI METODE E-BILLING DAN MANUAL UNTUK WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK

2026-03-07T14:24:57+00:00

This research aims to obtain empirical evidence whether there is an influence of the application of e-billing methods and corporate taxpayer manuals on tax revenues at the Surabaya Pratama Tax Service Office.

The population in this study were all corporate taxpayers registered at the Surabaya Pratama Tax Service Office. The sample used a purpose sampling method based on judgment (Judgment Sampling). The data used is secondary data in the form of total tax revenue, both nominally and by number of transactions. The statistical method used to test the hypothesis is multiple regression analysis and difference tests.

Based on the results of the analysis carried out, it shows that in nominal data the application of e-billing does not have a significant effect on tax revenues, while manual receipts have a significant effect. In transaction data, the application of e-billing and manual methods has a significant effect on tax revenues. The variable method of implementing e-billing and manual has more influence on tax revenue on transaction data than nominal data at KPP Pratama Surabaya.

Keywords: e-billing method, manual method, and tax revenue

FINANCIAL PERFORMANCE ANALYSIS OF PT. INDOFOOD CBP SUKSES MAKMUR TBK YEAR 2023-2024 USING ACTIVITY RATIO

2026-03-07T14:23:31+00:00

We conducted research to analyze the financial performance of PT. Indofood CBP Sukses Makmur Tbk. The objective was to evaluate activity ratios using two types of ratios: Total Asset Turnover Ratio and Fixed Asset Turnover Ratio for the period 2023 to 2024.Then, this financial report was analyzed using quantitative descriptive methods. The data source was taken from the financial statements of PT. Indofood CBP Sukses Makmur Tbk for the period 2023-2024. The purpose of this research is to enable the company to measure and analyze its financial performance through the analysis of these two ratios. This will enable the company to effectively manage its liabilities and ensure smooth cash flow. Thus, the company's management is expected to be able to repay debts and run its business operations effectively.

Keywords: Fixed Asset Turnover Ratio, Total Asset Turnover Ratio, & Financial Performance

Implementasi Sertifikasi Halal terhadap Pendapatan Pelaku Usaha Kripik Bintang Sembilan Di Bululawang

2026-03-07T14:21:49+00:00

The inclusion of a halal label on products significantly influences consumer trust, which in turn positively impacts company profits. Currently, some business actors perceive halal certification merely as a fulfillment of Islamic religious obligations, while a smaller portion recognize that halal certification can also enhance business revenue. This study aims to examine the benefits experienced by the owners of Bintang Sembilan Chips in Bululawang, a business operating in the food industry, after obtaining halal certification from the Indonesian Ulema Council (MUI), using Porter’s Value Chain approach. The data collected includes the value chain, general profile of the business owners, challenges encountered, and benefits gained after obtaining halal certification, which were obtained through questionnaires. The results indicate that implementing halal standards can increase the revenue of Bintang Sembilan Chips in Bululawang. This increase is attributed to enhanced consumer trust and purchasing interest in halal-certified products, the ability to access a broader market, and opportunities to participate in government-promoted programs. Based on the economic benefits observed, it can be concluded that possessing halal certification has a positive impact on the business owners’ income.

Keywords: Business Revenue, Halal Certification, Business Owner

PENGARUH INTENSI MELAKUKAN KECURANGAN TERHADAP PERILAKU KECURANGAN AKUNTANSI DENGAN MODERASI TEKNOLOGI INFORMASI

2026-03-07T14:20:03+00:00

Abstract

This study aims to analyze the influence of accounting fraud intentions on accounting fraud, with information technology as a moderating variable at SPX Express Hub Pabean Cantikan Surabaya. This study used a quantitative approach with primary data obtained through questionnaires distributed to 80 respondents. The data analysis methods used were multiple linear regression and moderated regression. Prior to hypothesis testing, the data were examined through validity, reliability, and classical assumption tests. The results showed that accounting fraud intentions and information technology had no significant effect on accounting fraud. Furthermore, information technology was unable to moderate the influence of accounting fraud intentions on fraudulent behavior. These findings indicate that accounting fraud is more influenced by factors other than the research variables.

Keywords: fraud intention, accounting fraud, fraudulent behavior, information technology, moderation