Jurnal Ilmu Ekonomi dan Bisnis

Kasus Perdata Dan Pidana Pada Perselisihan Merek Dagang Studi Kasus Ayam Geprek Bensu

Wed, 18 Feb 2026 00:00:00 +0700

This research analyzes the trademark dispute between "Geprek Bensu"

(Ruben Onsu) and "I Am Geprek Bensu" (PT Ayam Geprek Benny

Sujono), a significant case in Indonesian trademark law practice. The

study employed a normative juridical method combined with a case

study approach, drawing upon the Law No. 20 of 2016 concerning

Marks and Geographical Indications and the relevant rulings from the

Central Jakarta Commercial Court and the Supreme Court. The primary

objective was to analyze both the civil and criminal aspects of the

trademark conflict. The analysis revealed that the court dismissed

Ruben Onsu's lawsuit because PT Ayam Geprek Benny Sujono was

proven to be the first party to register the mark (the first-to-file

principle). The study concludes that trademark registration is the key to

legal protection. Furthermore, resolving trademark disputes through the

civil court track is more effective for ensuring legal certainty, while also

stressing the critical importance of good faith in maintaining fair

business competition.

Studi Literatur: Peran Data Governance Dalam Meningkatkan Kualitas Data Untuk Pengambilan Keputusan Bisnis Di Era Digital

Jenia Silitonga, Mawar Agustina, Stela Tri Yuni Purba, Kasmawati — Wed, 18 Feb 2026 00:00:00 +0700

In the rapidly evolving digital business landscape, data has become a critical strategic asset for organizations. However, the increasing volume, variety, and velocity of data pose significant management challenges. Data governance provides a comprehensive framework of policies, standards, and roles to ensure that data is accurate, consistent, secure, and reliable throughout its lifecycle. Effective implementation enhances data quality across key dimensions accuracy, completeness, consistency, and timeliness directly strengthening data-driven business decisions. This approach supports evidence-based strategies, improves operational efficiency, ensures regulatory compliance, and fosters innovation, making data governance not merely a technical function but a strategic necessity for long-term success.

Peran Teknologi Informasi dalam Pengembangan Sistem Informasi Akuntansi dalam Meningkatkan Kinerja Perusahaan

Balqis Zhofayra Alya, Fauziah Hanum, Muhammad Rizal — Wed, 18 Feb 2026 00:00:00 +0700

The advancement of information technology (IT) has shifted accounting information systems (AIS) from administrative tools to strategic instruments that improve organizational performance. This study analyzes the role of IT in AIS development through a review of recent literature (2023–2025). The results show that integrating cloud computing, artificial intelligence (AI), big data, and blockchain enhances efficiency, transparency, and good corporate governance. Moreover, system development has moved from linear models to modern approaches such as Agile, DevOps, and Design Thinking, which are more flexible and user-centered. In conclusion, applying IT in AIS is essential for producing reliable financial information and maintaining competitiveness in the digital era

Pemanfaatan Data Analytics dalam Pengambilan Keputusan Bisnis: Sebuah Kajian Literatur

Wed, 18 Feb 2026 00:00:00 +0700

The digital transformation in the era of Industry 4.0 has positioned data as a strategic resource that plays a pivotal role in supporting business decision-making. This study aims to explore the contributions, benefits, and challenges of implementing big data analytics in the contexts of fraud detection, audit quality enhancement, and business strategy optimization. Employing a descriptive qualitative approach through a systematic literature review of various empirical and conceptual studies, the findings reveal that big data analytics significantly improves audit effectiveness, accelerates data analysis, and strengthens oversight functions through the integration ofmachine learning and deep learning technologies. Furthermore, data analytics functions as a strategic instrument for risk management, financial forecasting, and enhancing organizational competitiveness. However, its implementation in Indonesia still encounters challenges such as limited digital infrastructure, low data literacy, and insufficient data-driven organizational culture. The findings underscore that the success of big data analytics adoption relies on the synergy between technology, human resources, and organizational strategies, aligned with the Technology-Organization-Environment (TOE) framework. Practically, this study recommends investment in digital infrastructure, continuous capacity building for human resources, and fostering a data-driven culture as fundamental steps to strengthen governance quality, audit effectiveness, and business decision-making in the digital era..

Studi Literatur: Peran Quick Response Code Indonesian Standard (QRIS) dalam Mendukung Integrasi Sistem Informasi Akuntansi, FinTech, dan Open Banking di Era Digitalisasi Keuangan

Agape Anjumarito Panjaitan, Lyla Riani Lumbantobing, David Efendi — Tue, 17 Feb 2026 00:00:00 +0700

transparency, and speed in recording financial transactions. QRIS, as the national digital payment standard, has been widely used to integrate various payment channels and encourage the automation of financial recording. This study utilises a literature review method sourced from scientific journals, official reports from financial institutions, and academic publications related to

This study discusses the role of the Indonesian Standard Quick Response Code (QRIS) in supporting the integration of accounting information systems with financial technology and open banking in the era of financial digitalisation. The background of this study stems from the need for organisations and business actors to improve efficiency accounting information systems, fintech, and open banking. The results of the study show that the implementation of QRIS facilitates the integration of transactions into accounting systems in real time, reduces the risk of manual recording errors, and speeds up the reconciliation process with banking systems. Open banking support further strengthens connectivity between financial platforms through the use of application programming interfaces, making the digital financial ecosystem more inclusive and efficient. However, this study also found challenges in terms of data security, human resource readiness, and regulatory certainty, which still need to be strengthened. The conclusion of this study is that QRIS not only serves as a digital payment instrument but also as an important catalyst in the integration of accounting information systems with fintech and open banking, which ultimately supports the creation of more transparent and accountable financial governance.

Pengaruh Profitabilitas, Likuiditas, dan Pertumbuhan Penjualan terhadap Kebijakan Hutang: Studi Empiris Perusahaan Properti Di BEI Tahun 2021-2024

Christy Amelia Rotua Sibarani, Jumiadi — Fri, 20 Feb 2026 00:00:00 +0700

Permasalahan dalam penelitian ini terkait dengan terjadinya fluktuasi signifikan pada tingkat penggunaan hutang perusahaan properti dan real estate di Indonesia selama periode pandemi hingga pasca-pandemi. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, dan pertumbuhan penjualan terhadap kebijakan hutang. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Populasi dalam penelitian ini adalah perusahaan properti dan real estate di Bursa Efek Indonesia tahun 2021-2024. Teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh sampel penelitian sebanyak 30 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi data panel dengan menggunakan bantuan software Eviews 12. Hasil penelitian ini menunjukkan bahwa profitabilitas tidak berpengaruh terhadap kebijakan hutang, likuiditas berpengaruh negatif dan signifikan terhadap kebijakan hutang, dan pertumbuhan penjualan tidak berpengaruh terhadap kebijakan hutang. Hasil penelitian juga menunjukkan bahwa secara simultan, profitabilitas, likuiditas, dan pertumbuhan penjualan berpengaruh terhadap kebijakan hutang..

Implementasi Open Banking Dalam Transformasi Digital Perbankan Di Indonesia

Gita Gustiara, Nabila, Novia Indah Lestari — Fri, 20 Feb 2026 00:00:00 +0700

Implementasi Open Banking merupakan langkah strategis dalam mempercepat transformasi digital perbankan di Indonesia melalui pertukaran data keuangan yang aman dan terstandar antara bank dan pihak ketiga, khususnya fintech. Penerapan ini mendorong inovasi layanan keuangan yang lebih efisien dan kompetitif, namun juga menghadapi tantangan seperti risiko keamanan data, kesiapan infrastruktur, serta kebutuhan akan regulasi yang kuat. Penelitian ini bertujuan mengkaji peran Open Banking dalam transformasi digital perbankan di Indonesia menggunakan metode studi literatur deskriptif kualitatif. Hasil kajian menunjukkan bahwa Open Banking berperan penting dalam mendorong transformasi digital melalui kolaborasi bank dan fintech, dengan keberhasilan yang sangat bergantung pada kesiapan regulasi, pengelolaan risiko teknologi informasi, dan perlindungan data nasabah.