Jurnal Ekonomi dan Bisnis

PENGARUH KUALITAS PELAYANAN PETUGAS PAJAK, SANKSI PERPAJAKAN, DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM LUWU UTARA

2025-08-06T20:13:01+07:00

Taxation serves as the primary source of state revenue and plays a crucial role in financing national development. However, taxpayer compliance particularly among Micro, Small, and Medium Enterprises (MSMEs) remains a persistent challenge within Indonesia's tax system. This study aims to analyze the influence of tax officer service quality, tax sanctions, and tax knowledge on the tax compliance of MSME taxpayers. A quantitative approach with a survey method was employed in this research. Data were collected through questionnaires distributed to MSME taxpayers selected using random sampling techniques. The data were analyzed using multiple linear regression. The findings of this study are expected to contribute to enhancing taxpayer compliance through improved service quality, strict enforcement of tax sanctions, and increased tax knowledge.

PENGEMBANGAN MODEL BISNIS PADA PT. SAHIBUNA SABILA SALAM BUKITTINGGI MENGGUNAKAN BUSINESS MODEL CANVAS (BMC)

2025-08-09T19:53:49+07:00

The issue addressed in this study is the absence of a comprehensively structured business model and the stagnation in business growth due to suboptimal development strategies. The objective of this research is to identify the currently implemented business model and to design an innovative and adaptive future business model that responds to market changes. This study employs a descriptive qualitative method with data collection techniques including in-depth interviews, observation, documentation, and literature review. The collected data were analyzed by identifying the nine elements of the Business Model Canvas (BMC), evaluated through SWOT analysis to understand the strengths, weaknesses, opportunities, and threats, and further analyzed using the Blue Ocean Strategy (BOS) framework to design a development strategy based on value innovation. The research findings indicate that PT. Sahibuna Sabila Salam needs to strengthen several elements such as customer segmentation, value proposition, distribution channels, and customer relationships. Through the designed Future BMC, the company is directed to create new value, enhance digital services, and reach untapped markets. The conclusion of this study is that the application of BMC, combined with SWOT and BOS, provides a more effective strategic direction for business development. The implication of this research encourages the company to immediately implement the newly designed business model in order to enhance competitiveness and ensure sustainability in the umrah travel industry.

STRATEGI PT. USAHA GUNA MANDIRI DALAM MENGHADAPI PERSAINGAN USAHA JASA PENYEDIA TENAGA KERJA DI KOTA MAKASSAR

2025-08-08T16:58:10+07:00

This study aims to determine the application of marketing strategies at PT. Usaha Guna Mandiri and the obstacles faced in competing with similar businesses. This study employs a qualitative descriptive research method, which involves collecting and explaining non-numerical data, which is then compared with relevant theories to obtain clear results that serve as conclusions and recommendations. The data collection methods used include interviews, direct observation, and documentation. To test the credibility of the data, the data source triangulation method and the data collection technique triangulation method were used. The data analysis techniques used were data reduction, data presentation, and conclusion drawing. The research participants were the management of PT. Usaha Guna Mandiri, who were able to be used as research data in the interviews. The results of this study indicate that the implementation of marketing strategies and efforts to overcome the challenges faced by PT. Usaha Guna Mandiri in competing with similar businesses is by using the 7P marketing mix strategy, namely product mix by offering a variety of services and high-quality products. Price mix involves offering prices that are affordable according to the UMP/UMK. The place mix involves strategic and easily accessible locations near shopping centres in Makassar with adequate security. The promotion mix includes direct product offerings and social media. The people mix focuses on providing services that prioritise honesty, cleanliness, and neatness. The process mix involves easy, fast, and meticulous transaction processes. The physical evidence mix highlights the appeal of experienced workers and straightforward processes.

MITIGASI PERMASALAHAN RUMAH NEGARA DALAM MEWUJUDKAN PENGELOLAAN BARANG MILIK NEGARA YANG EFEKTIF DAN AKUNTABEL

2025-08-06T20:31:30+07:00

Provisions for the management of state houses are regulated by laws and regulations, ranging from laws and regulations to ministerial regulations. However, in the implementation of state houses management, there are still issues that do not comply with these provisions, including physical, administrative, and legal issues. The method or approach used is a scientific study of these issues using a statutory regulatory approach. Efforts to mitigate these issues to support the realization of orderly physical, administrative, legal, targeted, and accountable state houses management can be carried out by strengthening the legal basis through the development of internal regulations, increasing legal awareness among stakeholders, law enforcement, increased supervision and control of state assets for retired or transferred employees, and enhanced coordination with relevant ministries.

IMPLEMENTASI FATWA DSN-MUI NO. 108/DSN-MUI/X/2016 TENTANG PEDOMAN PENYELENGGARAAN PARIWISATA BERDASARKAN PRINSIP SYARIAH PADA DESTINASI WISATA TALAO PAUH KOTA PARIAMAN

2025-08-11T15:29:13+07:00

This re_$se_$arch was carrie_$d out at the_$ Talao Pauh Tourism De_$stination which is one_$ of the_$ tourist de_$stinations in Pariaman City which strive_$s to be_$come_$ a le_$ading tourist de_$stination at the_$ national and inte_$rnational le_$ve_$l as state_$d in the_$ vision of Pariaman City, name_$ly Pariaman City of Tourism, Trade_$, Re_$ligious and Cultural Se_$rvice_$s. . The_$ aim of this re_$se_$arch is to de_$te_$rmine_$ the_$ imple_$me_$ntation of DSN-MUI fatwa no. 108/DSN-MUI/X/2016 at the_$ Talao Pauh Tourist De_$stination, Pariaman City. The_$ me_$thod use_$d in this re_$se_$arch is a qualitative_$ me_$thod with a qualitative_$ de_$scriptive_$ approach. Data colle_$ction was carrie_$d out by obse_$rvation, inte_$rvie_$ws and docume_$ntation. Base_$d on this re_$se_$arch, it can be_$ conclude_$d that the_$ Talao Pauh Tourist De_$stination has partially imple_$me_$nte_$d sharia principle_$s, including the_$ e_$xiste_$nce_$ of place_$s of worship, name_$ly praye_$r rooms, ablution place_$s that are_$ se_$parate_$d for me_$n and wome_$n, the_$ e_$xiste_$nce_$ of a choice_$ of tourist attractions that do not le_$ad to pornography and idolatry such as playgrounds. family, wate_$r ride_$s, tracking tourist bridge_$s, the_$ food provide_$d at this tourist de_$stination is also local culinary de_$lights that are_$ de_$finite_$ly halal. Howe_$ve_$r, the_$re_$ are_$ still aspe_$cts that ne_$e_$d to be_$ conside_$re_$d, name_$ly the_$ lack of supe_$rvision of visiting tourists, such as be_$ing a me_$ans for couple_$s who are_$ not ye_$t le_$gal husband and wife_$ and are_$ not in accordance_$ with the_$ DSN-MUI Fatwa be_$cause_$ tourist de_$stinations must be_$ prote_$cte_$d from immorality and adulte_$ry. The_$n, mainte_$nance_$ of public toile_$t facilitie_$s and improving cle_$anline_$ss around tourist are_$as ne_$e_$d to be_$ conside_$re_$d to e_$nsure_$ compliance_$ with the_$ DSN-MUI fatwa that tourist de_$stinations must maintain cle_$anline_$ss, natural sustainability, sanitation and the_$ e_$nvironme_$nt.

ANALISIS SEGMENTASI PASAR USAHA FURNITURE CV IRIAN’S INDAH DI TIMIKA

2025-08-08T20:31:16+07:00

The purpose of this study is to determine how the market segmentation of CV Irian's Indah furniture business is carried out. The types of data used in this study are quantitative and qualitative data. The data collection techniques used are interviews, observation, and questionnaires. The analysis tool used in this study is factor analysis. Based on the analysis and discussion, it can be concluded that the crosstab analysis shows that the most dominant gender with geographical segmentation is female with geographical segmentation indicating rural areas. The demographic crosstab analysis with psychographic segmentation shows that female respondents are more dominant in choosing local city brands as psychographic segmentation. The demographic cross-tab analysis with behavioural segmentation shows that women dominate in choosing quality as behavioural segmentation. The demographic cross-tab analysis with future preference segmentation shows that women dominate in choosing neutral as future preference.

PERAN DIGITALISASI DALAM STRATEGI PEMULIHAN DAN KEBERLANJUTAN BISNIS UMKM TENUN SAMBAS PAUMIATI PASCA COVID-19

2025-08-06T20:54:09+07:00

This study aims to examine the business dynamics of Sambas Paumiati Weaving MSMEs in Sambas Regency, West Kalimantan, which represents the economic resilience based on local culture in border areas. The main problem in this study is how traditional MSMEs can survive and thrive in the midst of modernization challenges and limited digital access. This study uses a qualitative approach with a case study method. Data was obtained through in-depth interviews with business actors, direct observation, and documentation of production and marketing activities. The results of the study show that the sustainability of this weaving business is supported by the strength of family social capital, cultural values, and the spirit of adaptation to change, although it still faces obstacles such as low digital literacy, limited market access, and suboptimal institutional support. These findings underscore the importance of a holistic and contextual empowerment approach, especially in strengthening the capacity of women MSME actors. This research also recommends the need for various parties in the mentoring and training process so that digital transformation can go hand in hand with the preservation of local culture. Thus, MSMEs such as Tenun Sambas Paumiati can become a model for developing a sustainable creative economy based on local wisdom