Jurnal Bisnis Kreatif dan Inovatif
type: channel
description: Jurnal Bisnis Kreatif dan Inovatif dengan e-ISSN : 3046-9058, p-ISSN 3047-0234 diterbitkan oleh Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia. Jurnal Bisnis Kreatif dan Inovatif (JUBIKIN) memuat topik dalam Jurnal ini berkaitan dengan segala aspek manajemen, namun tidak terbatas pada topik berikut: Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasi, Manajemen Rantai Pasokan, Tata Kelola Perusahaan, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. Jurnal Bisnis Kreatif dan Inovatif (JUBIKIN) berkomitmen untuk memuat artikel berbahasa Indonesia dan berbahasa Inggris yang berkualitas dan dapat menjadi rujukan utama para peneliti dalam bidang Ilmu Manajemen dan Bisnis. Jurnal ini terbit 1 tahun 4 kali (Maret, Juni, September, dan Desember). Jurnal Bisnis Kreatif dan Inovatif diterbitkan oleh Asosiasi Riset Ilmu Manajemen Kewiraausahaan dan Bisnis Indonesia, berkolaborasi dengan Universitas dan didukung oleh Asosiasi Pengelola Jurnal Indonesia. Indexed by : Journal Sponsors and Partners :
publisher: Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia
language: en-US
publication name: Jurnal Bisnis Kreatif dan Inovatif
issn: 3047-0234
items: Strategi Pengembangan dan Tantangan Bisnis dalam Menjangkau Konsumen Generasi Z
items: Pengaruh Perilaku Proaktif terhadap Keunggulan Bersaing di UMKM Peternak Puyuh Desa Bendowulung Kecamatan Sanankulon Kabupaten Blitar
items: Pemanfaatan Artificial Intelligence (AI) dalam Mendukung Pengembangan Soft Skill dan Kepribadian di Dunia Kerja
items: Analisis Produksi dan Komoditas Sayuran Unggulan di Kabupaten Rejang Lebong Tahun 2023–2024
items: Analisis Penilaian Persediaan Beras dengan Metode FIFO, FEFO, dan Average untuk Menentukan Harga Pokok Penjualan di UD. Rahayu Indah
items: Biaya Disfungsional dalam Sistem Kontrol Manajemen: Tinjauan Teoretis dan Implikasi
items: Strategi Konten Interaktif dan Persepsi Nilai serta Keterlibatan Konsumen di PT. Indo Bismar Surabaya
items: Sinergi Motivasi dan Kepemimpinan dalam Pengelolaan Organisasi Modern
items: Pengaruh Return on Equity, Quick Ratio, dan Debt to Equity Ratio terhadap Nilai Perusahaan Sektor Teknologi di BEI periode 2022–2024
items: Analisis Perbandingan Elastisitas Harga Daging Ayam Broiler dan Daging Ayam Kampung terhadap Konsumsi Rumah Tangga di Kecamatan Tarogong Kidul
items: Pengaruh Biaya Produksi dan Penjualan Terhadap Pendapatan Laba Bersih Perusahaan yang Terdaftar di Bursa Efek Indonesia (Studi Kasus Pada PT Unilever Indonesia
items: Pengaruh Gaya Kepemimpinan terhadap Produktivitas Kerja Karyawan PT. Graha Inti Jaya
items: Peran Kegiatan Kewirausahaan dalam Meningkatkan Soft skill Mahasiswa di Era Globalisasi
items: Analisis Pemanfaatan Media Sosial dalam Strategi Pemasaran Shopee
items: Perkembangan Sektor Keuangan di Indonesia: Sebuah Studi Literatur
items: Indikasi Ketidakstabilan Harga terhadap Elastisitas Permintaan Minyak Goreng Kemasan dan Minyak Goreng Curah di Pasar Ciawitali Garut
items: Analisis Substitusi Konsumsi Jagung sebagai Alternatif Karbohidrat terhadap Elastisitas Permintaan di Pasar Ciawitali
items: Analisis Peran Manfaat Pajak Tangguhan dalam Mitigasi Kerugian pada PT KAI (Persero) Tahun 2020–2021
items: Analisis Penerapan Laporan Keuangan Koperasi Simpan Pinjam dan Pembiayaan Syariah Nur Insani
items: Transformasi Pola Belanja Konsumen dari Ritel Konvensional Menuju Quick Commerce Melalui Layanan Pengiriman Instan
items: Optimalisasi Daya Saing Ritel Modern melalui Analisis SWOT dalam Perencanaan Strategis
items: Kekuatan dan Sumber Daya dalam Negoisasi
items: Implementasi Etika Profesi sebagai Upaya Pencegahan Penyalahgunaan Dana dalam Manajemen Keuangan
items: Analisis Monitoring dan Review Risiko pada Operasional Depot Isi Ulang Air Galon Barokah
items: Inovasi dan Ketekunan sebagai Kunci Keberhasilan Pengusaha Muda di Bisnis Ayam KFC
items: Sains Berbasis Nilai: Kajian Aksiologis dan Etis
items: Peran Inovasi dalam Meningkatkan Daya Saing Usaha Mikro Kecil dan Menengah (UMKM) di Kota Medan
items: Pengaruh Etika Profesi Akuntan Publik terhadap Independensi dalam Kasus Manipulasi Laporan Keuangan PT Garuda Indonesia Tbk Tahun 2018
items: Efektivitas Penggunaan QRIS Bank BNI terhadap Kemudahan dan Efisiensi Transaksi di Kantin UNTAG Surabaya

Strategi Pengembangan dan Tantangan Bisnis dalam Menjangkau Konsumen Generasi Z
type: item
description: The development of digital technology has greatly influenced consumer behavior, particularly among Generation Z, who are dominant in Indonesia's hijab fashion market. This shift requires businesses to adapt their strategies to meet the dynamic, trend-driven, and digitally-savvy preferences of young consumers. This study examines the business development strategy of Leenavie.id, a hijab brand, and the challenges it faces in targeting Generation Z. Using a qualitative approach with case study methodology, in-depth interviews with business owners were conducted to gain insights into the business development process. The findings show that Leenavie.id focuses on product innovation, competitive pricing, social media as a primary distribution and promotion channel, and leveraging e-WOM for brand awareness and emotional connections with consumers. Success indicators include a high repeat order rate, positive market response, and external collaboration offers. However, challenges such as limited capital, small production capacity, and underutilization of the marketplace hinder scalability. The study suggests that enhancing digital adaptation, strengthening operational capacity, and fostering strategic collaborations are key to improving the competitiveness and sustainability of local hijab businesses. Future research should include consumer perspectives for a more comprehensive understanding of customer behavior and loyalty.
creator: Bilqis Nabila Istiqlaliani
creator: Agung Winarno
creator: Wening Patmi Rahayu
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-13
publication date: 2025-12-13
volume: 2
number: 4
starting page: 01
ending page: 12
doi: 10.61132/jubikin.v2i4.1056

Pengaruh Perilaku Proaktif terhadap Keunggulan Bersaing di UMKM Peternak Puyuh Desa Bendowulung Kecamatan Sanankulon Kabupaten Blitar
type: item
description: This study aims to analyze the influence of proactive behavior on competitive advantage in quail breeder MSMEs in Bendowulung Village, Sanankulon District, Blitar Regency. The background of this research is based on the importance of increasing the competitiveness of MSMEs in the livestock sector in order to be able to survive and develop in the midst of increasingly competitive market competition. The research method uses a quantitative approach with data collection techniques through surveys or questionnaires distributed to quail farming MSMEs. The data were analyzed using statistical methods, including validity tests, reliability tests, classical assumption tests, linear regression tests, and hypothesis tests to determine the significance of the influence of proactive behavior on competitive advantage. The results of the study show that proactive behavior has a positive and significant influence on competitive advantage. These findings indicate that the higher the level of proactive behavior of an individual or organization, the greater their ability to innovate, take initiative, and adapt to changing business environments. Thus, proactive behavior is a strategic factor in strengthening the position of quail breeder MSMEs in the market, increasing revenue, and encouraging sustainable business performance. This research contributes to the development of MSME management theory and practical recommendations for business actors and policy makers.
creator: Eko Adi Susilo
creator: Kasiani Kasiani
creator: Rizki Tri Novianto
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-13
publication date: 2025-12-13
volume: 2
number: 4
starting page: 13
ending page: 23
doi: 10.61132/jubikin.v2i4.1064

Pemanfaatan Artificial Intelligence (AI) dalam Mendukung Pengembangan Soft Skill dan Kepribadian di Dunia Kerja
type: item
description: The utilization of Artificial Intelligence (AI) in the workplace has expanded rapidly, focusing not only on improving efficiency but also on strengthening human resource capacity. This review article aims to analyze the contribution of AI in supporting the development of soft skills and the formation of adaptive professional personalities. The method employed is a literature review of academic publications related to the use of AI in developing nontechnical competencies. The findings indicate that AI has been proven to enhance efficiency and productivity through the automation of routine tasks, faster data analysis, and more precise decision-making support. However, the success of AI implementation does not lie in replacing human roles but rather in harmonizing the functions of machine intelligence with the unique abilities of humans, such as empathy, intuition, creativity, and ethical reasoning. Human–AI collaboration emerges as a key approach to ensuring that technology remains human-centered, enabling digital transformation to proceed ethically, inclusively, and sustainably. Additional findings show that AI is capable of providing personalized learning, real-time feedback, and contextual simulations that effectively train communication, collaboration, problem-solving, creativity, and critical thinking skills. Human-centered AI integration also supports the development of professional personalities that are adaptive and responsive to change.
creator: Diana Zumrotus Sa’adah
creator: Farhan Zaldi
creator: Syahrul Ramadhan
creator: Redial Naku Lanye
creator: Dio Rizki Akbar
creator: David Zhe Pratama
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-13
publication date: 2025-12-13
volume: 2
number: 4
starting page: 24
ending page: 35
doi: 10.61132/jubikin.v2i4.1069

Analisis Produksi dan Komoditas Sayuran Unggulan di Kabupaten Rejang Lebong Tahun 2023–2024
type: item
description: This study aims to analyze production levels and identify leading vegetable commodities in Rejang Lebong Regency during the period of 2023–2024. The data used is secondary data sourced from the Rejang Lebong Regency Agriculture Office and empirical calculations based on Location Quotient (LQ) analysis. The results show that the total vegetable production in Rejang Lebong Regency in 2023 reached 3,451,596 quintals and decreased to 3,198,925 quintals in 2024. The commodities with the highest average production were cabbage (647,021 quintals), eggplant (646,994.5 quintals), and carrots (339,041.5 quintals), while the lowest production was found in kale and long beans. LQ analysis shows that there are eight leading commodities (LQ > 1), namely spring onions, green beans, cauliflower, potatoes, cabbage, mustard greens, carrots, and large chilies, most of which are highly competitive highland crops. The results of this study confirm that Rejang Lebong Regency has strong potential as a horticultural center in Bengkulu Province. Therefore, a commodity-based agricultural development strategy is needed that is oriented towards increasing productivity, added value, and the region's competitiveness in a sustainable manner.
creator: Dewi Stopia Nengsi
creator: Reflis Reflis
creator: Devi Monika Sihite
creator: Rahmawati Rahmawati
creator: Aliyanti Zumrona
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-15
publication date: 2025-12-15
volume: 2
number: 4
starting page: 36
ending page: 46
doi: 10.61132/jubikin.v2i4.1077

Analisis Penilaian Persediaan Beras dengan Metode FIFO, FEFO, dan Average untuk Menentukan Harga Pokok Penjualan di UD. Rahayu Indah
type: item
description: This study aims to analyze and compare rice inventory valuation using the FIFO, FEFO, and Average methods in determining the cost of goods sold (COGS) at UD. Rahayu Indah. This study uses a quantitative descriptive approach with a perpetual inventory recording system. Data were collected through observation, interviews, and documentation from January to December 2024. The results show that each method produces different COGS values: the FIFO method produces the lowest COGS, followed by FEFO, while the Average method produces the highest COGS. This difference is influenced by cost allocation based on the order of goods in and out and price fluctuations during the production period. These findings indicate that the FIFO method is the most effective method to be applied at UD. Rahayu Indah because it reflects the logical physical flow of goods, supports cost efficiency, and increases the company's gross profit. In addition, this method is also in line with the company's operational characteristics, which have stable purchasing patterns and are in accordance with the principles of PSAK No. 14 on inventory. The results of this study are expected to assist UD. Rahayu Indah's management in determining an inventory valuation strategy that is efficient, accurate, and supports business sustainability.
creator: Ida Wahyuni
creator: Faisol Faisol
creator: Sigit Puji Winarko
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-16
publication date: 2025-12-16
volume: 2
number: 4
starting page: 47
ending page: 56
doi: 10.61132/jubikin.v2i4.1080

Biaya Disfungsional dalam Sistem Kontrol Manajemen: Tinjauan Teoretis dan Implikasi
type: item
description: This qualitative literature review examines the dysfunctional costs that emerge within Management Control Systems (MCS), a critical organizational mechanism designed to align employee behavior with strategic objectives. Although prior studies have extensively explored the benefits of control systems, discussions on the unintended and often hidden costs remain fragmented. This article aims to synthesize theoretical insights and conceptual debates surrounding four major categories of dysfunctional costs: behavioral displacement, game-playing, operating delays, and negative attitudes. Using a traditional literature review approach, the study integrates foundational theories including agency theory, behavioral control theory, and goal-setting theory with contemporary conceptual findings to identify key behavioral mechanisms that trigger dysfunctional outcomes. The review reveals that overly rigid controls, inappropriate performance targets, and misaligned incentives frequently prompt short-termism, budget slack, manipulation, bureaucratic delays, and psychological strain among employees. These dysfunctional costs can surpass direct control costs and reduce organizational adaptability and long-term performance. The study highlights the need for context-sensitive control design, balanced use of results and action controls, and enhanced attention to behavioral responses when implementing MCS. The implications underscore that effective control is achieved not through tighter rules alone but through thoughtful alignment between control mechanisms, human behavior, and organizational context.
creator: Salma Arobani
creator: Eri Kusnanto
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-17
publication date: 2025-12-17
volume: 2
number: 4
starting page: 57
ending page: 69
doi: 10.61132/jubikin.v2i4.1084

Strategi Konten Interaktif dan Persepsi Nilai serta Keterlibatan Konsumen di PT. Indo Bismar Surabaya
type: item
description: This study aims to analyze interactive content strategies, value perceptions, and consumer engagement at PT. Indo Bismar Surabaya. The background of this study is based on the increasingly dominant trend of short video-based marketing on social media, yet Indo Bismar's consumer engagement levels remain limited. The research method uses a qualitative approach with a case study design. Data was collected through semi-structured interviews with digital marketing staff, interns, and consumers, and reinforced by observing content on the company's official Instagram account. The analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that Indo Bismar's content strategy is dominated by entertainment content oriented towards visibility, while product information only receives a small portion. The creativity of the internship team strengthens content implementation, but limited human resources and budget hinder consistency. Consumers rate content value higher when information, entertainment, and interactivity are present simultaneously, which ultimately increases engagement. This study confirms that the success of digital marketing depends not only on content creativity, but also on the organization's ability to strategically manage internal resources.
creator: Nabila Faiqoh
creator: Hanafi Adi Putranto
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-18
publication date: 2025-12-18
volume: 2
number: 4
starting page: 70
ending page: 82
doi: 10.61132/jubikin.v2i4.1088

Sinergi Motivasi dan Kepemimpinan dalam Pengelolaan Organisasi Modern
type: item
description: This study focuses on the dynamic relationship between transformational leadership and work motivation, and how both elements contribute to increased productivity in modern organizational environments. By employing a literature review approach, this study synthesizes existing research to explore the powerful impact of transformational leadership in fostering heightened work motivation among employees. The research highlights that transformational leadership acts as a catalyst, significantly enhancing employees' intrinsic motivation, which in turn serves as a mediating factor in boosting individual productivity. The study identifies two key dimensions of transformational leadership that contribute most significantly to motivation: the leader's ability to provide inspirational encouragement and their attention to the unique needs of each employee. These aspects are crucial in fostering an environment where employees feel valued, supported, and motivated to perform at their best. The positive effects of this leadership style are evident in improved work quality, increased accuracy in task completion, and a stronger sense of responsibility among employees. Ultimately, this study confirms that a leader who is adaptive, communicative, and inspiring is essential in building superior, consistent, and sustainable performance within an evolving organizational structure. The findings underscore the critical role of leadership in cultivating motivation and driving long-term productivity in organizations.
creator: Nesmada Putri Manullang
creator: Ondo Apostel Purba
creator: Lisa Dwi Cahaya Nayu
creator: Kristian Ronaldo Tampubolon
creator: Lokot Muda Harahap
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-19
publication date: 2025-12-19
volume: 2
number: 4
starting page: 83
ending page: 89
doi: 10.61132/jubikin.v2i4.1106

Pengaruh Return on Equity, Quick Ratio, dan Debt to Equity Ratio terhadap Nilai Perusahaan Sektor Teknologi di BEI periode 2022–2024
type: item
description: This research examines the analysis of Return on Equity (ROE), Quick Ratio (QR), and Debt to Equity Ratio (DER) on corporate valuation, as assessed by Price-to-Book Value (PBV), within technology firms listed on the Indonesia Stock Exchange (IDX) during the period from 2022 to 2024. The primary aim of this investigation is to ascertain the effects of profitability, liquidity, and leverage both in isolation and in conjunction on market valuation in an industry characterized by innovation and intangible assets. This research employs panel data regression analysis utilizing EViews 13 as the quantitative methodology. The findings reveal that ROE significantly enhances PBV, indicating that investors place considerable importance on firms that are capable of generating substantial returns on equity for shareholders. Conversely, QR and DER appear to have no discernible impact on PBV. This observation can be attributed to the unique nature of technology companies, wherein investors prioritize factors other than short-term liquidity and leverage. Nonetheless, when assessed collectively, the three metrics illuminate the variations in corporate value. These results suggest that while financial stability indices exert a positive yet comparatively subdued effect on investor sentiment within the technology sector, profitability remains a paramount determinant. The study elucidates the financial determinants that influence corporate value in innovation-driven industries, providing valuable insights for managers and investors alike.
creator: Muhammad Rafi Triyanto
creator: Saqofa Nabilah Aini
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-20
publication date: 2025-12-20
volume: 2
number: 4
starting page: 90
ending page: 108
doi: 10.61132/jubikin.v2i4.1105

Analisis Perbandingan Elastisitas Harga Daging Ayam Broiler dan Daging Ayam Kampung terhadap Konsumsi Rumah Tangga di Kecamatan Tarogong Kidul
type: item
description: This study aims to analyze and compare the price responsiveness of broiler chicken meat and native chicken meat in relation to household consumption patterns in Tarogong Kidul District, Garut Regency. A quantitative approach was employed using simple linear regression analysis based on primary data obtained through observations and interviews conducted in traditional markets. The analysis examines the extent to which price changes influence the demand for both commodities. The results indicate that broiler chicken shows a very strong relationship between price and demand, reflected in an R² value of 0.963. Statistical testing further demonstrates that price has a significant effect on broiler chicken demand (0.018 < 0.05), indicating that its demand is elastic and highly sensitive to price fluctuations. In contrast, native chicken shows an R² value of 0.698 and an insignificant price effect on demand (0.164 > 0.05), suggesting inelastic demand that remains relatively stable despite price changes. These findings reveal that consumers adjust their broiler purchase quantities more quickly in response to price changes, whereas native chicken consumption is more strongly influenced by taste preferences and habitual factors. The study concludes that there is a clear difference in price sensitivity between the two types of chicken. The implications of this research include the need for government price stabilization policies for broiler chicken to maintain household affordability, as well as quality improvement and marketing strategies for native chicken producers to strengthen competitiveness amid changing consumer demand.
creator: Gita Anggraeni
creator: Dara Wulansari
creator: Rindang Rahmawan Rustandi
creator: Muhamad Ergi Gppt
creator: Ira Murwenie
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-22
publication date: 2025-12-22
volume: 2
number: 4
starting page: 109
ending page: 124
doi: 10.61132/jubikin.v2i4.1109

Pengaruh Biaya Produksi dan Penjualan Terhadap Pendapatan Laba Bersih Perusahaan yang Terdaftar di Bursa Efek Indonesia (Studi Kasus Pada PT Unilever Indonesia
type: item
description: One of the factors that causes a company to grow is because of the maximum income or profit obtained. When raw material prices rise or there is an increase in labor and overhead costs , the company must incur higher costs to produce products. If this condition s not balanced with selling price adjustments, the profit margin will narrow and net profit will decrease. Net profit is a key indicator that reflects ai company's financial performance. Profit is a basic and important position of the financial overview that has various uses in various contexts, the definition of profit itself is the difference between expenses and income. The effect of production and sales costs on net profit at PT Unilever Indonesia Tbk during the period 2015 to 2022 reflects the complex phenomena faced by the company in carrying out its operations. During this period, PT Unilever faced various challenges organiting from market conditions, changes in rai material prices, and fluctuating consumer demand. The results of this study indicate that: (1) Production costs partially do not have ai significant effect on net profit, this is evidenced by ai significance value of 0.363 > 0.05. (2) Sales partally have ai significant effect on net profit, this is proven by ai significance value of 0.035 < 0.05. (3) Production and sales costs simultaneously haive ai significant effect on net profit, this is proven by ai significance value of 0.000 < 0.05. (4) The influence of the independent variables of production and sales costs on the dependent variable of net profit is 89.3%, while the remaining 10.7% is influenced by other factors outside this reseairch model.
creator: Ayu Niken Faizati
creator: Noorlaily Maulida
creator: Abdul Kadir
creator: Dewi Ariefahnoor
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-22
publication date: 2025-12-22
volume: 2
number: 4
starting page: 125
ending page: 136
doi: 10.61132/jubikin.v2i4.1110

Pengaruh Gaya Kepemimpinan terhadap Produktivitas Kerja Karyawan PT. Graha Inti Jaya
type: item
description: Vairiious studiies iin the Humain Resources sector haive used quaintiitaitiive reseairch daitai wiith survey methods aind used reseairch iinstruments usiing questiionnaiiires thait aipply ai Liikert scaile ais ai tool to meaisure the opiiniions, aittiitudes, aind perceptiions of employees, both iindiiviiduails aind groups, regairdiing ongoiing sociiail phenomenai. Aiccordiing to previious reseairch (Ainaindai et ail., 2023), leaidershiip style aind work motiivaitiion haive ai siigniifiicaint iimpaict on employee performaince ait PT. Tiirtai Sukses Paindain. Where thiis staitement iis the saime ais the results of previious reseairch (Gemiinii, 2021) whiich showed thait leaidershiip style aind work motiivaitiion ailso haive ai siigniifiicaint iimpaict on employee performaince ait Baink Sulselbair Jeneponto Brainch. Thiis study iis ai development of reseairch (Ainaindai et ail., 2023) usiing quaintiitaitiive methods aind usiing ai Liikert scaile ais ai meaisuriing tool to how much iinfluence leaidershiip style aind work motiivaitiion haive on employee effectiiveness ait Plaismai PT. Graihai Iintii Jaiyai. Baised on taible 4.6, the results of the siimultaineous test (F test) show thait the cailculaited F vailue iis 426.340 aind iits siigniifiicaince reaiches 0.000. Meainwhiile, the F taible corresponds to the diistriibutiion taible ait ai 5% error raite of 2.72. Thiis iindiicaites thait the cailculaited F iis greaiter thain the F taible (426,340 > 2.72) aind iits siigniifiicaince iis 0.00, less thain 0.05.
creator: Ridha Septina Arini
creator: Junaidi Junaidi
creator: Periyadi Periyadi
creator: Lamsah Lamsah
creator: Abdurrahman Abdurrahman
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-22
publication date: 2025-12-22
volume: 2
number: 4
starting page: 137
ending page: 149
doi: 10.61132/jubikin.v2i4.1111

Peran Kegiatan Kewirausahaan dalam Meningkatkan Soft skill Mahasiswa di Era Globalisasi
type: item
description: This article discusses how entrepreneurial activities can enhance students' soft skills in the context of globalization, with an emphasis on communication, leadership, and adaptability. The study employs a descriptive qualitative method, utilizing literature review techniques that allow for a narrative exploration of soft skill development such as communication and leadership in entrepreneurial activities. The analysis reveals that entrepreneurial engagement significantly improves students' soft skills, including teamwork collaboration and innovation, which are essential for facing the challenges of globalization. The findings suggest that practice-based entrepreneurship education is far more effective than theory alone in building resilience and networks. The study concludes by highlighting the importance of integrating entrepreneurial activities into higher education curricula to prepare students for global competition, along with recommendations to develop project-based programs. This research contributes to the higher education literature with empirical evidence derived from the Indonesian context, although it is limited to a specific group of students.
creator: Nadiyah Salamah
creator: Marsela Marsela
creator: Naela Faiza Khaerani
creator: Karyadi Hidayat
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-22
publication date: 2025-12-22
volume: 2
number: 4
starting page: 150
ending page: 162
doi: 10.61132/jubikin.v2i4.1117

Analisis Pemanfaatan Media Sosial dalam Strategi Pemasaran Shopee
type: item
description: The development of digital technology has encouraged companies to adjust their marketing strategies, one of which is by utilizing social media. Shopee, as one of the largest e-commerce platforms in Indonesia, actively uses social media to expand its market reach, enhance its brand image, and attract consumers. This study aims to analyze how Shopee uses social media in its marketing strategy, focusing on the types of strategies used and their effectiveness in influencing consumers. The research method used is a Google form. The analysis is conducted by collecting questionnaire results from people who have filled it out and comparing them with other results. The results show that Shopee uses social media through various approaches, such as collaborating with influencers, creating creative content, and running interactive promotional campaigns on platforms such as Instagram, TikTok, and YouTube. These strategies have proven effective in increasing brand awareness, building interactions with consumers, and encouraging customer loyalty and purchasing decisions. This study concludes that social media plays an important role in supporting the success of Shopee's marketing strategy. These findings are expected to serve as a reference for e-commerce companies and other businesses in developing effective digital marketing strategies.
creator: Syifa Ananda
creator: Safira Ade Anggreini
creator: Sintya Grace
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-23
publication date: 2025-12-23
volume: 2
number: 4
starting page: 163
ending page: 177
doi: 10.61132/jubikin.v2i4.1119

Perkembangan Sektor Keuangan di Indonesia: Sebuah Studi Literatur
type: item
description: This study aims to analyze and understand the development of the financial sector in Indonesia through a literature review covering four main aspects: banking, financial digitalization, fiscal reforms, and financial literacy, as well as their impact on economic growth and public welfare. This literature review summarizes various findings and theories regarding the dynamics of the financial sector in efforts to maintain economic stability in Indonesia. The research findings indicate that the development of the banking sector plays a significant role in driving economic growth, particularly in expanding access to financing and improving the ease of fund distribution. In addition, digitalization strengthens the growth of financial technology by expanding access to financial services. Ongoing development of technology policies aims to address challenges in financial digitalization to make it more effective and secure. Furthermore, well-targeted fiscal reforms aim to improve productivity and economic stability. Meanwhile, the public also needs to cultivate wiser financial behavior to maximize the utilization of financial services as part of enhancing financial literacy. In conclusion, the positive impact of the advancement of the financial sector benefits economic growth and public welfare in Indonesia. This study emphasizes the importance of fostering collaboration between government policies, digital innovation, strengthening financial institutions, and helping the public enhance their capabilities to create a more inclusive and sustainable financial ecosystem.
creator: Ivana Dea Amelia
creator: Syamsul Hidayat
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-23
publication date: 2025-12-23
volume: 2
number: 4
starting page: 178
ending page: 193
doi: 10.61132/jubikin.v2i4.1124

Indikasi Ketidakstabilan Harga terhadap Elastisitas Permintaan Minyak Goreng Kemasan dan Minyak Goreng Curah di Pasar Ciawitali Garut
type: item
description: This study aims to analyze the effect of the price of packaged cooking oil and bulk cooking oil on the elasticity of demand as one of the staple foods in Ciawitali Market, Garut Regency. The approach used is a quantitative descriptive method with a focus on associative analysis. Data were collected through observation and interviews in the period of September and October 2025. Then processed using simple linear regression analysis and demand elasticity analysis. The results show that the demand for both types of cooking oil is strongly influenced by price. For packaged cooking oil, it shows that 81.6% of the variation is influenced by price while the rest is influenced by other factors. For bulk cooking oil, it shows that 94.1% is influenced by price with an elasticity value of -6.346, which also shows elastic properties but lower than packaged oil which has an elasticity of -22.15. These results indicate that the increase in the price of packaged and bulk oil significantly reduces the amount of demand, with the greatest effect occurring on packaged oil because consumers tend to switch to more economical bulk oil.
creator: Yayu Yunengsih Rahayu
creator: Mudrika Mudrika
creator: De Dita Nur Padilah
creator: Ryan Ahmad Zaelani
creator: Ira Murwenie
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-23
publication date: 2025-12-23
volume: 2
number: 4
starting page: 194
ending page: 206
doi: 10.61132/jubikin.v2i4.1123

Analisis Substitusi Konsumsi Jagung sebagai Alternatif Karbohidrat terhadap Elastisitas Permintaan di Pasar Ciawitali
type: item
description: This study aims to analyze corn consumption substitution as an alternative carbohydrate source and to measure the demand elasticity of corn in response to fluctuations in corn and rice prices at Ciawitali Market, Garut Regency. Primary data were collected through observations and interviews, along with secondary data from West Java Central Statistics Agency processed using simple linear regression and cross-elasticity analysis with SPSS. Results show that changes in corn prices explain 99.7% of variation in corn demand with a positive coefficient of 0.827, indicating a substitution effect with rice, which experienced a concurrent price increase. The cross-elasticity value of 1.64 confirms the elastic substitution relationship between corn and rice. These findings highlight the potential of corn as a substitute for rice in maintaining stable food consumption despite fluctuations in staple commodity prices.
creator: Icha Anisa Indriany
creator: Hani Rohmat
creator: Alfhan Firansa
creator: Rahma Putri Suparman
creator: Ira Murwenie
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-29
publication date: 2025-12-29
volume: 2
number: 4
starting page: 207
ending page: 218
doi: 10.61132/jubikin.v2i4.1133

Analisis Peran Manfaat Pajak Tangguhan dalam Mitigasi Kerugian pada PT KAI (Persero) Tahun 2020–2021
type: item
description: The COVID-19 pandemic significantly affected the financial performance of PT Kereta Api Indonesia (Persero), as reflected in the shift from profit in 2020 to a substantial pre-tax loss in 2021. This change had direct implications for the company’s tax components, particularly current tax and deferred tax, in accordance with PSAK 46 on Income Taxes. This study aims to analyze the changes in current tax and deferred tax between the two reporting periods and to examine the role of deferred tax benefits in reducing the company’s net loss. The research employs a quantitative descriptive approach with a comparative analysis method using secondary data from the company’s interim consolidated financial statements. The findings indicate that in 2021 the company recognized a deferred tax benefit that converted total income tax into a net tax benefit, thereby reducing the company’s net loss by approximately 15.8 percent. These results demonstrate that deferred tax does not merely arise from temporary differences but can function as an instrument of loss mitigation during periods of financial distress. The implications of this study highlight the importance of accurate application of PSAK 46, especially in times of economic downturn, and emphasize the need for realistic assessments of future taxable profits to ensure the reliability of deferred tax asset recognition.
creator: Diyan Rifqiyah
creator: Fortunata Aurelia Natasia Djagong
creator: Rara Nur Aryani
creator: Varadila Zahra
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 2
number: 4
starting page: 219
ending page: 228
doi: 10.61132/jubikin.v2i4.1136

Analisis Penerapan Laporan Keuangan Koperasi Simpan Pinjam dan Pembiayaan Syariah Nur Insani
type: item
description: This study aims to analyze the implementation of financial reporting and evaluate the economic performance of Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Nur Insani during the period from 2022 to 2023. A descriptive qualitative method was employed, utilizing secondary data from the Statement of Financial Position, Cash Flow Statement, and Operating Results Report published by the cooperative. The findings indicate that KSPPS Nur Insani has implemented a computerized financial recording system, which enhances accuracy, transparency, and operational efficiency. However, the cooperative experienced significant financial pressure in 2023, as indicated by decreases in cash and cash equivalents, total assets, and temporary syirkah funds, both short-term and long-term. These declines reflect weakened liquidity and reduced fundraising capacity from members. Despite these challenges, the cooperative succeeded in increasing its Net Operating Results (SHU), demonstrating effective revenue management and operational cost control. Overall, the profitability of KSPPS Nur Insani remains positive, yet strategic improvements are necessary, particularly in strengthening liquidity management, increasing funding sources, optimizing asset utilization, and enhancing digital system implementation to support better financial governance. These strategic efforts are expected to improve business sustainability and maintain member trust in the future.
creator: Varadila Zahra
creator: Diyan Rifqiyah
creator: Rara Nur Aryani
creator: Fortunata A.N. Djagong
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
volume: 2
number: 4
starting page: 229
ending page: 240
doi: 10.61132/jubikin.v2i4.1137

Transformasi Pola Belanja Konsumen dari Ritel Konvensional Menuju Quick Commerce Melalui Layanan Pengiriman Instan
type: item
description: The development of the digital era has triggered a significant transformation in consumer shopping patterns, which have now shifted from conventional retail to Quick Commerce (Q-Commerce). This article analyzes the phenomenon of changing consumer behavior driven by preferences for speed, practicality, and time efficiency, with the COVID-19 pandemic as the main catalyst. The study highlights that the success of Q-Commerce is highly dependent on Logistics Service Quality (LSQ), particularly in terms of timeliness, courier interaction quality, and order condition. Despite offering convenience that disrupts physical retail, this business model faces serious sustainability challenges, including high last-mile operational costs, difficulty achieving profitability leading to the closure of several market players, and intense competition from hybrid retail models. In addition, traffic safety issues and increased carbon emissions are highlighted as social and environmental impacts. This study concludes that while Q-Commerce holds great potential, its sustainability requires strategic innovations that balance service speed with cost efficiency and ecological responsibility.vThe development of the digital era has triggered a significant transformation in consumer shopping patterns, which have now shifted from conventional retail to Quick Commerce (Q-Commerce). This article analyzes the phenomenon of changing consumer behavior driven by preferences for speed, practicality, and time efficiency, with the COVID-19 pandemic as the main catalyst. The study highlights that the success of Q-Commerce is highly dependent on Logistics Service Quality (LSQ), particularly in terms of timeliness, courier interaction quality, and order condition. Despite offering convenience that disrupts physical retail, this business model faces serious sustainability challenges, including high last-mile operational costs, difficulty achieving profitability leading to the closure of several market players,…
creator: Nailah Shaqiqoh Dissurul
creator: Laura Faradina Wally
creator: Rizqia Awalia Zuleika
creator: Sarah Jessica Amelia Putri Antoni
creator: Rara Ayu Jihan Farrawansa Maulidina
creator: Rusdi Hidayat Nugroho
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 241
ending page: 256
doi: 10.61132/jubikin.v2i4.1138

Optimalisasi Daya Saing Ritel Modern melalui Analisis SWOT dalam Perencanaan Strategis
type: item
description: The objective is to analyze the competitiveness of modern retail through the integration of SWOT analysis as a basis for formulating more targeted strategies using qualitative descriptive methods. This paper identifies the strengths, weaknesses, opportunities, and threats that drive the performance of modern retail based on literature and empirical findings from various previous studies. The results of the analysis show that the main strengths of modern retail lie in product completeness, competitive prices, strategic locations, and operational efficiency. Meanwhile, weaknesses arise from suboptimal digitization, minimal online promotion, limited service innovation, and outdated inventory management. Meanwhile, opportunities arise from changes in digital-based shopping behavior, while threats emerge from the dominance of large retailers, e-commerce competition, and economic fluctuations. Based on the SWOT integration, a strategy is formulated that includes strengthening digitalization, optimizing online marketing, improving service quality, and modernizing operational systems to support long-term competitiveness.
creator: Daniar Wulan Aura Rahma
creator: David Indra Prastiyas
creator: Tegar Fajar Ramadhan Makatita
creator: Dyah Mita Cahyarani
creator: Gwenda Vania Putri Nugroho
creator: Rusdi Hidayat Nugroho
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 257
ending page: 270
doi: 10.61132/jubikin.v2i4.1140

Kekuatan dan Sumber Daya dalam Negoisasi
type: item
description: This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsisten…
creator: Raffly Firmansyah Putra
creator: Wilchan Robain
creator: Vira Khairunisa
creator: Zuhairi Rangkuti
creator: Siti Nur Fadhilah
creator: Silverius Yoan Sihotang
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 271
ending page: 283
doi: 10.61132/jubikin.v2i4.1145

Implementasi Etika Profesi sebagai Upaya Pencegahan Penyalahgunaan Dana dalam Manajemen Keuangan
type: item
description: Financial management, both in public and private organizations, is highly vulnerable to fraud and misappropriation of funds. The risk of fraud in financial reporting not only jeopardizes an organization's long-term financial health but also damages the reputation and trust of stakeholders. Professional ethics and integrity are key factors in ensuring good, efficient, and effective financial governance. Weak internalization of professional ethical values ​​among financial practitioners, such as manipulation of financial reports and unauthorized use of official funds, is often a major cause of misappropriation of funds. These cases can significantly harm an organization, as seen in violations of codes of ethics in various large companies. Therefore, strengthening professional ethics in financial management practices is crucial to prevent misappropriation of funds, fraud, or financial manipulation. A strong internal control system, coupled with a good ethical culture, can play a significant role in preventing and detecting these conditions. This study aims to identify factors that support and hinder the implementation of professional ethics in financial management and provide recommendations for improving integrity and accountability in fund management. It is hoped that the results of this study will help organizations strengthen governance, increase transparency, and reduce the risk of fraud through better implementation of professional ethics.
creator: Anugrah Mardiah Putri
creator: Dito Aditia Darma Nst
creator: Dinda Widayanti
creator: Lutfiah Adinda Azahara
creator: Juli Arti Waruwu
creator: Lastri Silaban
creator: Yesi Rahmawati
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 284
ending page: 296
doi: 10.61132/jubikin.v2i4.1146

Analisis Monitoring dan Review Risiko pada Operasional Depot Isi Ulang Air Galon Barokah
type: item
description: This study was conducted to address contamination risks in Refill Drinking Water Depot (DAMIU) operations when sanitation, equipment maintenance, and quality control are not consistently implemented. This emphasizes the critical importance of systematic risk monitoring and review processes to ensure water quality and safety. The research aims to analyze the implementation of risk monitoring procedures, identify operational risks at each processing stage, and evaluate the effectiveness of risk mitigation strategies at Depot Isi Ulang Air Galon Barokah. A descriptive qualitative approach was employed, utilizing data collection techniques including in-depth interviews, direct field observations, and documentation analysis. The findings reveal that monitoring and risk review processes are conducted routinely, encompassing raw water quality checks, equipment sanitation protocols, and customer gallon container inspections. No significant risks were identified during the study period, as potential hazards such as microbiological contamination and equipment malfunction were effectively prevented through timely filter replacement and daily equipment cleaning procedures. Overall, the depot's risk management system operates effectively and consistently maintains water quality standards, ensuring product safety for consumers.
creator: Rahima Dwi Abdullah
creator: Wahyu Hidayat
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 297
ending page: 306
doi: 10.61132/jubikin.v2i4.1154

Inovasi dan Ketekunan sebagai Kunci Keberhasilan Pengusaha Muda di Bisnis Ayam KFC
type: item
description: This study explores the roles of innovation and perseverance as critical success factors for young entrepreneurs in the fried chicken business through an in-depth case study of Fried Chicken Smile, located in Medan Tembung Subdistrict. The research focuses on how young entrepreneurs are able to survive and grow in a highly competitive culinary market dominated by global brands such as KFC. Using a qualitative research approach, data were collected through in-depth interviews with business owners and employees, direct field observations, and documentation analysis. The study is supported by several theoretical perspectives, including Grit Theory, which emphasizes perseverance and passion for long-term goals; Entrepreneurial Behavior Theory, which explains proactive and adaptive business behavior; and Schumpeter’s Innovation Theory, which highlights innovation as a driver of competitive advantage. The findings indicate that business success is influenced by continuous product innovation, particularly through adapting menu flavors to local tastes, maintaining consistent operational quality, and implementing effective digital marketing strategies via social media platforms. In addition, strong social support from family, peers, and local communities plays a significant role in sustaining entrepreneurial motivation. Overall, the study demonstrates that the combination of innovation, persistence, and social capital enhances competitiveness and supports the growth of micro, small, and medium enterprises (MSMEs). These findings provide valuable insights for the development of young entrepreneurship in Indonesia’s dynamic culinary sector.
creator: Mazaya Khalda Fachri Berutu
creator: M. Luthfi Lubis
creator: Mhd. Aldri Syahputra
creator: Zainarti Zainarti
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 307
ending page: 321
doi: 10.61132/jubikin.v2i4.1160

Sains Berbasis Nilai: Kajian Aksiologis dan Etis
type: item
description: This article examines the role of axiology as a value dimension in the philosophy of science, which serves to guide science so that it not only produces knowledge but also provides benefits that align with humanitarian, ethical, and sustainable values. This research uses a library study method by reviewing various literature discussing the concept of axiology. The results of the study indicate that science cannot be viewed as a value-free activity, because every stage of the scientific process, from problem selection and method development to data interpretation and application of research results, is constantly influenced by social norms, moral considerations, and certain values. Therefore, axiology plays a crucial role in ensuring that scientific progress prioritizes human welfare and does not have destructive impacts. Furthermore, critical thinking skills are an important element in the application of axiology, as they enable humans to assess and consider the benefits and consequences of science more deeply. This study also emphasizes that scientists have a moral responsibility both internally, such as maintaining academic integrity and scientific objectivity, and externally, namely ensuring that research results are utilized for the common good. Thus, this article highlights the importance of integration between science, ethics, and values ​​as a foundation for developing knowledge that is not only scientifically correct, but also morally good and beneficial for the sustainability of life.
creator: Bintang Putri
creator: Agung Winarno
creator: Subagyo Subagyo
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 322
ending page: 329
doi: 10.61132/jubikin.v2i4.1076

Peran Inovasi dalam Meningkatkan Daya Saing Usaha Mikro Kecil dan Menengah (UMKM) di Kota Medan
type: item
description: This study aims to analyze the role of innovation in enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in Medan City. The research employs a qualitative approach through direct interviews with several MSME owners from various business sectors. The results reveal that innovation plays a significant role in strengthening business competitiveness through product development, digital marketing strategies, and improvements in production processes. Product innovation among MSMEs includes changes in design, quality enhancement, and product diversification based on market demand. Meanwhile, marketing innovation is achieved through the utilization of social media and digital platforms to expand market reach and improve customer engagement. However, MSME actors still face challenges such as limited capital, low digital literacy, and lack of access to training and mentorship. Therefore, collaboration between business actors, government, and supporting institutions is essential to build a sustainable innovation ecosystem that strengthens the competitiveness of MSMEs in the digital era.
creator: Anju Andini
creator: Eka Kristina Waruwu
creator: Yusuf Adzka Tarigan
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 330
ending page: 336
doi: 10.61132/jubikin.v2i4.1164

Pengaruh Etika Profesi Akuntan Publik terhadap Independensi dalam Kasus Manipulasi Laporan Keuangan PT Garuda Indonesia Tbk Tahun 2018
type: item
description: The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.
creator: Firstya Trista Faradiba
creator: Alvino Oktavierdinand Sodikin
creator: Tries Ellia Sandari
rights: Copyright (c) 2026 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 337
ending page: 346
doi: 10.61132/jubikin.v2i4.1153

Efektivitas Penggunaan QRIS Bank BNI terhadap Kemudahan dan Efisiensi Transaksi di Kantin UNTAG Surabaya
type: item
description: This study analyzes the effectiveness of using BNI Bank’s QRIS in improving transaction convenience and efficiency at the canteen of Universitas 17 Agustus 1945 (UNTAG) Surabaya. The research was conducted by a team led by Ida Ayu Nuh Kartini, S.E., M.M., together with students of the Management Study Program, during November–December 2025. The rapid development of digital banking has encouraged the adoption of QRIS as a standardized non-cash payment system regulated by Bank Indonesia. This study aims to examine the level of QRIS BNI utilization, assess ease of use (application access and QR code scanning), and evaluate transaction efficiency, including time savings, queue reduction, and error minimization. A descriptive quantitative approach was employed using a survey method with a five-point Likert scale questionnaire distributed to 36 respondents consisting of students, lecturers, and administrative staff who had used QRIS at the canteen. Primary data were analyzed descriptively using averages and percentages, supported by relevant literature. The results show that QRIS is perceived as highly effective, with scores above 90% for ease of use (95%), transaction speed (92.78%), reduction of change-related issues (97.78%), support for digitalization (97.22%), and security (91.11%). The main limitation identified is dependence on internet connectivity (85%). Overall, respondents strongly support the full implementation of non-cash payment systems at the campus canteen.
creator: Ida Ayu Nuh Kartini
creator: Diah Ayu Susilaningtias
creator: Jeslin Cecelia Thunggal
creator: Revalia Wulan Suryani
creator: Teresya Dwigantara Wega
rights: Copyright (c) 2025 Jurnal Bisnis Kreatif dan Inovatif https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 2
number: 4
starting page: 347
ending page: 357
doi: 10.61132/jubikin.v2i4.1181