Jurnal Ekonomi dan Bisnis

PENGEMBANGAN DESAIN KEMASAN PRODUK UNTUK MENINGKATKAN DAYA SAING PENJUALAN PRODUK PADA TOKO OLEH-OLEH JOGLO

Mon, 30 Mar 2026 00:00:00 +0200

This activity aims to increase the sales of Joglo Souvenir Shop's product through the development of product packaging design innovations. This SME is a typical Central Javanese souvenirs business located in Pedan District, Klaten Regency, Central Java, which sells spinach chips, bitter melon chips, kenikir, intestines, mushrooms, and wedang uwuh. The majority activity of this SME just change the packaging form, while for wedang uwuh and empon-empon, the SME produces itself in the form of sachet drinks such as tea bags. The main problem of this SME is relying on buyers who visit the Pedan area, while the product packaging is still less attractive to buyers due to the lack of packaging design references, resulting in less interest in buying goods. The solution to overcome this problem is to provide training and mentoring for SMEs to create innovative packaging designs to increase buyer interest. The method used in this activity is a participatory training and supervision method, partners will always be involved in every stage of the activity. The targeted result is that SME are able to create attractive packaging designs, and resulting five packaging forms that can be used as references for having advantages compared to their competing products.

PENGARUH FACEBOOK DAN KEPUASAN KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN PRODUK EPIFANY COLLECTION PADA MASYARAKAT MANGGARAI

Yohana Maria Dolorosa Mahin, Dignasaritika Nahung , Yosefina E. Suhartini — Mon, 30 Mar 2026 00:00:00 +0200

The purpose of this study was to determine the effect of Facebook social media and customer satisfaction on purchasing decisions for fashion products at Epifany Collection in the Manggarai community. The type of this research is quantitative. The sample determination using purposive sampling method that consist of 50 respondents. Data collection techniques using online questionnaires through google forms. Data analysis using the SPSS version 29 program facility with validity test, reliability test, classical assumption test, and hypothesis testing

PERAN MODERASI LITERASI KEUANGAN DALAM KEUANGAN PERILAKU: STUDI PADA INVESTOR MUDA KOTA SORONG

Mon, 30 Mar 2026 00:00:00 +0200

The rapid growth of financial technology (fintech) has expanded financial inclusion while simultaneously increasing behavioral risks in investment decision-making, particularly among young investors. This study examines the effect of behavioral biases—overconfidence bias, herding bias, and mental accounting—on investment decisions of young investors in Sorong City, and investigates the moderating role of financial literacy while considering gender differences. Using a quantitative approach, data were collected from 216 respondents aged 19–34 years through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that overconfidence bias and mental accounting have a positive and significant effect on investment decisions for both male and female investors, while herding bias significantly influences investment decisions only among male investors. Furthermore, financial literacy does not moderate the relationship between behavioral biases and investment decisions across genders. These findings indicate that higher financial literacy does not necessarily mitigate behavioral biases in a fintech-driven investment environment. This study contributes to behavioral finance literature by providing empirical evidence from a developing country context and offers practical implications for policymakers and fintech providers in designing more effective financial education programs and investor protection mechanisms targeting young investors.

LITERASI KECERDASAN BUATAN SEBAGAI KOMPETENSI ABAD KE-21: TINJAUAN LITERATUR SISTEMATIS DAN AGENDA PENELITIAN MASA DEPAN

Bambang Suripto — Mon, 30 Mar 2026 00:00:00 +0200

The rapid advancement of artificial intelligence (AI) technology requires individuals to be prepared to understand, use, and critically evaluate its impacts. AI literacy has become a strategic key in fostering a society that is adaptive to digital transformation. However, conceptual understanding and the implementation of AI literacy remain diverse and uneven, particularly in developing countries. This study aims to systematically review the literature addressing the definitions, dimensions, learning approaches, as well as the challenges and implications of AI literacy development. The method employed is a systematic review of 20 scholarly articles published between 2018 and 2024, sourced from reputable databases such as Scopus and Google Scholar. The findings indicate that AI literacy encompasses cognitive, affective, and sociocultural dimensions, along with increasingly relevant technical and ethical aspects. The lack of explicit curricula, teacher training, and policy integration constitutes major barriers. This study emphasizes the importance of synergy among governments, educational institutions, and industry sectors in enhancing AI literacy capacity in a contextual and inclusive manner. The theoretical and practical implications of this review provide a foundation for the development of policies, curricula, and assessment instruments that support AI-based education.

PENGARUH KARAKTERISTIK PERUSAHAAN, KOMITE AUDIT DAN SALES GROWTH TERHADAP TAX AVOIDANCE

Muhamad Fikri, Evita Vibriana Wulandari — Mon, 30 Mar 2026 00:00:00 +0200

This study aims to analyze the effect of company characteristics on tax avoidance. Company characteristics in this study are proxied by profitability and leverage. This research employs a quantitative method with an associative approach. The population of this study consists of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the observation period. The sampling technique used is purposive sampling, resulting in a number of companies that meet the research criteria. The type of data used is secondary data, obtained from the companies’ annual financial statements. The data analysis method applied is panel data regression analysis using statistical software. The results indicate that profitability has no significant effect on tax avoidance, while leverage has a positive and significant effect on tax avoidance. These findings suggest that companies with higher levels of debt tend to utilize interest expenses as a deduction to reduce taxable income, thereby encouraging tax avoidance practices. This study is expected to contribute to the development of accounting and taxation literature and provide insights for company management and policymakers in formulating tax regulations.

FAKTOR – FAKTOR PENDORONG MAHASISWA MEMILIH BERKARIR SEBAGAI KONSULTAN PAJAK (Studi Empiris Mahasiswa S1 Akuntansi)

Mon, 30 Mar 2026 00:00:00 +0200

This study aims to examine the influence of motivation, self-efficacy, and taxation knowledge on accounting students’ interest in pursuing a career as tax consultants. This research employs a quantitative approach with purposive sampling. Data were collected through questionnaires distributed to 100 accounting students. The independent variables in this study are motivation, self-efficacy, and taxation knowledge, while the dependent variable is career interest as a tax consultant. Multiple linear regression analysis is used to assess the relationship between the independent and dependent variables. The findings indicate that motivation, self-efficacy, and taxation knowledge significantly and positively affect students’ interest in pursuing a career as tax consultants.