JEB17 : Jurnal Ekonomi dan Bisnis

KONSEP KESEIMBANGAN DALAM EKONOMI SYARIAH: SOLUSI TERHADAP KESENJANGAN SOSIAL EKONOMI ERA KAPITALISME DIGITAL

2025-10-11T08:14:41+00:00

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.

DEKONSTRUKSI KONSEP KEPEMILIKAN (AL-MILKIYYAH) DALAM EKONOMI DIGITAL: ANALISIS FILOSOFIS STATUS ASET KRIPTO DAN NFT DALAM FIKIH KONTEMPORER

2025-10-10T08:01:39+00:00

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.

ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN BADAN PADA PT. BAHTERA MULYA SURABAYA

2025-09-29T04:56:40+00:00

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

2025-10-07T12:13:39+00:00

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

2025-10-08T01:12:20+00:00

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.

EKSPLORASI STRATEGI PEMASARAN BERBASIS INTEGRASI SWOT DAN BUSINESS MODEL CANVAS PADA KEDAI KOPI BEDREK UNTUK MENINGKATKAN KEUNGGULAN BERSAING

2025-09-26T00:41:40+00:00

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

PENGARUH BRAND IMAGE, BIAYA PENDIDIKAN, SOCIAL MEDIA MARKETING, TERHADAP KEPUTUSAN KULIAH DENGAN BRAND TRUST SEBAGAI VARIABEL INTERVENING

2025-09-25T08:04:53+00:00

The increasing competition among private universities in Indonesia requires higher education
institutions to understand the factors that influence students' decisions in choosing where to study. This
study aims to analyze the effects of Brand image, Tuition Fees, and Social media marketing on College
Decision, with Brand trust as an intervening variable. The research was conducted among students at
Universitas Teknologi Surabaya using a quantitative approach with Structural Equation Modeling
(SEM) through AMOS software. The results indicate that Brand image and Social media marketing
have a significant direct effect on College Decision, while Tuition Fees do not have a direct effect but
exert an indirect influence through Brand trust. Brand trust has a strong direct effect on College
Decision and serves as a significant mediator between Tuition Fees and Social media marketing on
College Decision. However, Brand trust does not significantly mediate the relationship between Brand
image and College Decision. These findings suggest that students’ perceptions of institutional image
can directly influence their decisions without necessarily building brand trust first. The results of this
study are expected to serve as a foundation for more effective and targeted higher education marketing
strategies.

KEPUTUSAN MEMILIH SEKOLAH DITINJAU DARI ASPEK RELIGIUSITAS, PERSEPSI, DAN MOTIVASI DI SMK NU BAHRUL ULUM GRESIK

2025-09-22T13:27:20+00:00

This study aims to analyze and determine the influence of religiosity, perception, and
motivation on the decision to attend SMKNU Bahrul Ulum Gresik. Respondents were parents
or guardians of students attending SMKNU Bahrul Ulum Gresik. The study included three
independent variables: religiosity, perception, and motivation, and one dependent variable:
the decision to attend SMKNU Bahrul Ulum Gresik. The research methodology included
instrument design, instrument testing, questionnaire distribution, questionnaire results
quantification, descriptive analysis, multiple linear regression analysis, classical assumption
testing, and hypothesis testing. Based on the analysis, it can be concluded that religiosity,
perception, and motivation have a significant and simultaneous influence on the decision to
attend SMKNU Bahrul Ulum Gresik. Religiosity has a positive and significant influence on the
decision to attend SMKNU Bahrul Ulum Gresik. Perception has a positive and significant
influence on the decision to attend SMKNU Bahrul Ulum Gresik. There is a positive and
significant influence of the Motivation variable on the Decision to Choose SMKNU Bahrul
Ulum Gresik. This study also yielded an R-square of 0.726, meaning 72.6% of the variation in
parents' decisions to choose SMK NU Bahrul Ulum Gresik can be jointly explained by three
variables: Religiosity, Perception, and Motivation. The remaining 27.4% is explained by other
factors, such as reputation, school accreditation, cost, transportation distance, influence from
parents or friends, facilities, job prospects, flagship programs, and others.

ANALISIS PENGELOLAAN ASET TETAP BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 19 TAHUN 2016 (STUDI PADA PEMERINTAH KABUPATEN ALOR PROVINSI NUSA TENGGARA TIMUR)

2025-09-22T13:28:38+00:00

The Alor Regency Government received an Unqualified Opinion for its 2021 Financial Statements, but there are some noteworthy issues, namely asset management, which requires greater attention. The purpose of this study is to determine the implementation of Regional Property/Fixed Asset management in the Alor Regency Government, East Nusa Tenggara, and the results of the fixed asset management inventory administration. This study will ultimately provide results on whether fixed asset management in the Alor Regency Government, NTT, complies with Minister of Home Affairs Regulation No. 19 of 2016 concerning Regional Property Management. This will benefit the Property Manager (BPAD Alor Regency) in maintaining an Unqualified Opinion (WTP). This study employed a descriptive-qualitative approach. Data collection included observation, interviews, literature review, documentation, and internet searches. Data collection in this study was conducted through a review of existing literature.

PERAN MEDIASI EMLOYEE ENGAGEMENT PADA PENGARUH PERCEIVED ORGANIZATIONAL SUPPORT DAN GAYA KEPEMIMPINAN TERHADAP TURNOVER INTENTION PROMOTOR VIVO DI SURABAYA

2025-09-09T08:11:11+00:00

This study examines the mediating role of employee engagement in the relationship between perceived organizational support (POS), leadership style, and turnover intention among sales promoters at PT. BOH Vivo Area B Surabaya. Using a quantitative approach with 175 respondents and SEM-AMOS analysis, results reveal that POS (β = 0.326; p = 0.019) and leadership style (β = 0.931; p < 0.001) have a significant positive effect on employee engagement. POS has a significant negative effect on turnover intention, while leadership style and employee engagement have negative but not significant effects. Employee engagement partially mediates the effect of POS (-0.033) and leadership style (-0.087) on turnover intention. The model explains 68.2% of the variance in employee engagement and 18.9% in turnover intention. These findings highlight the importance of organizational support and adaptive leadership in enhancing work engagement and reducing employee turnover intention in the technology retail industry.

Keywords: Perceived Organizational Support, Leadership Style, Employee Engagement, Turnover Intention

FINANCIAL PERFORMANCE ANALYSIS OF PT. GUDANG GARAM TBK YEAR 2023-2024 USING SOLVABILITY RATIO

2025-09-09T06:54:49+00:00

We conducted this Financial Performance Research of PT. Gudang Garam Tbk to analyze the Solvency Ratio using two ratios: the Debt to Equity Ratio and the Debt to Equity Ratio, for the years 2023-2024. This research used a quantitative descriptive approach. Data for the research were obtained from the Financial Statements of PT. Gudang Garam Tbk for the years 2023-2024. The purpose of this research is to enable PT. Gudang Garam Tbk to measure its Financial Performance by analyzing two ratios: the Debt to Equity Ratio and the Debt to Equity Ratio. This allows PT. Gudang Garam Tbk to manage its debt, ensuring a smooth and effective cash flow. This also allows PT. Gudang Garam Tbk management to repay debt, enabling Gudang Garam Tbk to operate its business.

Keywords: Debt to Equity Ratio, Financial Performance, & Debt to Equity Ratio

PENGARUH DIGITAL WORK ENVIRONMENT DAN PSYCHOLOGICAL EMPOWERMENT TERHADAP WORK ENGAGEMENT DENGAN KESEJAHTERAAN KARYAWAN SEBAGAI VARIABEL MEDIASI: STUDI KASUS RSD BALUNG JEMBER

2025-09-02T07:45:56+00:00

The digital transformation in the workplace requires organizations, including hospitals, to
establish adaptive, innovative, and empowering work environments. A digital-based work
environment is considered an essential factor that can enhance employee engagement, particularly
when supported by psychological empowerment and adequate employee well-being. This study
aims to analyze the influence of the Digital Work Environment (DWE) and Psychological
Empowerment (PE) on Work Engagement (WE), with Employee Well-Being (EW) as a mediating
variable. The research was conducted at Balung District Hospital, Jember, involving 126
respondents selected using a proportional random sampling technique to ensure representation
across both medical and non-medical staff categories. Data were collected through a structured
questionnaire measured on a five-point Likert scale, which was tested for validity and reliability.
The data were analyzed using Structural Equation Modeling (SEM) with the AMOS software.
These results highlight the strategic role of digital infrastructure, psychological empowerment,
and employee well-being in fostering higher levels of work engagement. This study is expected to
contribute theoretically to the field of human resource management research and provide practical
implications for hospital management in optimizing employee performance.
Keywords: Digital Work Environment, Psychological Empowerment, Employee Well-Being, Work
Engagement

PENGARUH LEAN MANAGEMENT DAN SISTEM INFORMASI TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING: STUDI KASUS RS PKU MUHAMMADIYAH SEKAPUK

2025-09-02T07:44:56+00:00

This study aims to analyze the effect of Lean Management and Information Systems on Employee
Performance with Job Satisfaction as an intervening variable at PKU Muhammadiyah Sekapuk
Hospital. A quantitative research approach was employed using Structural Equation Modeling
(SEM) with AMOS. The study population consisted of all hospital employees, with samples selected
through proportional random sampling. The research instrument was a five-point Likert scale
questionnaire that had been tested for validity and reliability. The results revealed that Lean
Management and Information Systems have a significant positive effect on Job Satisfaction, while
Job Satisfaction mediates the relationship between both independent variables and Employee
Performance. Furthermore, Information Systems demonstrated a stronger direct influence on
Employee Performance compared to Lean Management. The research model achieved an
acceptable level of Goodness of Fit (Chi-Square=61.815; Probability=0.087; GFI=0.912;
RMSEA=0.052; TLI=0.972). These findings highlight the importance of implementing lean
management practices and effective information systems to enhance job satisfaction and employee
performance in healthcare organizations.
Keywords: Lean Management, Information Systems, Job Satisfaction, Employee Performance,
SEM-AMOS

SISTEM INFORMASI MANAJEMEN, SISTEM PELAYANAN, GAYA KEPEMIMPINAN SERTA PENGARUHNYA TERHADAP KINERJA PEGAWAI DI KANTOR KECAMATAN KEBOMAS GRESIK

2025-09-02T05:46:31+00:00

This study aims to analyze the influence of management information systems, service systems,
and leadership styles on employee performance at the Kebomas District Office in Gresik. In
the era of digitalization and increasing public service demands, optimizing the performance of
government officials is crucial. This research employs a quantitative approach using a survey
method, with questionnaires as the primary instrument. The data were analyzed using multiple
regression analysis to determine both the simultaneous and partial effects of each independent
variable on employee performance. The results indicate that all three independent variables
significantly influence performance, with the management information system being the
dominant factor. The implications of this study highlight the importance of developing
information systems and participative leadership styles to improve the quality of public
services.
Keywords: management information system, service system, leadership style, employee
performance, public service.

PENGARUH STRESS KERJA, MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA KOPERASI KONSUMEN KARYAWAN PT PLATINUM CERAMIC INDUSTRY KARANG PILANG

2025-09-02T06:24:58+00:00

The purpose of this study is to examine the effect of work stress, work motivation, and work
discipline on the performance of employees at PT Platinum Ceramic Industry's employee
consumer cooperative. The population in this study was all employees of PT Platinum Ceramic
Industry's employee consumer cooperative, while the sample used by the researcher consisted
of 47 people. The sampling technique used is non-probability sampling with a saturated sample
technique. The data analysis technique uses SPSS 24.0. The findings of the t-test show that
work stress (X1) has a negative and insignificant effect on employee performance at the
Consumer Employee Cooperative of PT Platinum Ceramic Industry, while work motivation
(X2) has a positive and significant effect on employee performance at the Employee Consumer
Cooperative of PT Platinum Ceramic Industry, and work discipline (X3) has a positive and
significant effect on employee performance at the Employee Consumer Cooperative of PT
Platinum Ceramic Industry. Furthermore, the findings of the F-test for work stress (X1), work
motivation (X2), and work discipline (X3) simultaneously have a positive and significant effect
on employee performance at the Employee Consumer Cooperative of PT Platinum Ceramic
Industry.
Keyword : Work Stress, Work Motivation, Work Discipline and Employee Performance

Kinerja Pendapatan Asli Daerah; Analisis Efektivitas Dan Kontribusi Pajak Daerah Pada Badan Pendapatan Daerah Kabupaten Kupang

2025-08-12T06:50:22+00:00

Abstract This study aims to determine the effectiveness and contribution of regional taxes as a source of Regional Original Revenue (PAD) at the Kupang Regency Regional Revenue Agency (BAPBD). This study employed qualitative methods. The types and sources of data used in the study were primary and secondary data. Data collection techniques employed were interviews and documentation. Data analysis techniques using effectiveness ratios were used to determine the region's ability to realize targets, while contribution ratios were used to determine the contribution of regional taxes as a source of regional original revenue. The results showed that the level of effectiveness of regional taxes in Kupang Regency fell into the less effective category with an average percentage of 84.98%. Meanwhile, the contribution of regional taxes as a source of regional original revenue at the Kupang Regency Regional Revenue Agency averaged 28.90%, a percentage that falls within the moderate category. The regional government is expected to further improve its performance in regional tax collection in Kupang Regency and to further explore the potential of existing taxes. Keywords: Regional Original Revenue, Effectiveness, Regional Taxes

PENGARUH FLAS SALE, LIVE STREAMING DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN PRODUK G2G MELALUI FREE ONGKIR SEBAGAI VARIABEL INTERVENING DI PLATFORM SHOPPE (Studi Kasus Pembelian Cushion G2G di Kabupaten Lamongan)

2025-07-04T14:47:46+00:00

Abstract This study aims to determine the effect of flash sales, live streaming, and brand image on the decision to purchase G2G (Glad 2 Glow) products on the Shopee platform, with free shipping as an intervening variable. The research questions in this study include how each variable, both directly and indirectly through free shipping, influences consumer purchasing decisions. The variables in this study include flash sales (X1), live streaming (X2), and brand image (X3) as independent variables, purchasing decisions (Y) as the dependent variable, and free shipping (Z) as the intervening variable. The population in this study consists of 3,500,000 followers of the official G2G shop on the Shopee platform, with a sample size of 125 respondents obtained using purposive sampling. The urgency of this study is driven by the intense competition in the online beauty industry, necessitating measurable digital marketing strategies to increase purchase conversion rates. This study uses a quantitative approach with a survey method, while data analysis techniques are conducted using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS) through the SmartPLS 4.0 application. The results of the study indicate that flash sales, live streaming, and brand image have a positive and significant effect on purchase decisions, both directly and indirectly through free shipping. Free shipping was found to be a partial mediating variable that strengthens the relationship between independent variables and purchase decisions. The limitations of this study lie in its scope, which focuses on a single brand and a single e-commerce platform. The implications of this study suggest that integrating digital promotional strategies with logistical incentives such as free shipping can be an effective approach to increasing consumer purchase decisions in marketplaces. Keywords: Flash Sale, Live Streaming, Brand Image, Free Shipping, Purchase Decision, Shopee, G2G.