cover
Contact Name
Antonius Satria Hadi
Contact Email
antonius_satria@widyamataram.ac.id
Phone
+6285643200962
Journal Mail Official
jmaefe.uwm@gmail.com
Editorial Address
Universitas Widya Mataram KT III/237, Jalan nDalem Mangkubumen, Kadipaten, Kraton, Kota Yogyakarta 55132 Indonesia
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)
ISSN : 27748790     EISSN : 27748804     DOI : https://doi.org/10.37631/e-bisma.v1i2
Tujuan dari publikasi Jurnal Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) adalah untuk menyebarluaskan hasil penelitian dan pemikiran konseptual atau ide-ide yang telah dicapai di bidang manajemen, akuntansi, dan bisnis kewirausahaan. Jurnal E-BISMA mempunyai e-ISSN (2774-8804) dan p-ISSN (2774-8790) yang berfokus pada masalah utama dalam pengembangan isu-isu terkait ilmu manajemen, akuntansi, bisnis kewirausahaan.
Articles 15 Documents
Search results for , issue "Vol.4, No.1 (2023): June 2023" : 15 Documents clear
Kualitas pengelolaan keuangan: keterampilan dan pengetahuan pegawai dalam mengoperasikan SISMIOP pada Badan Pengelola Keuangan dan Pendapatan Daerah Kabupaten Tasikmalaya Wardhani, Dyah Ciptaning Lokiteswara Setya; Rusliana, Nanang
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i1.914

Abstract

This study aims to determine the effect of skills and knowledge of human resources on the implementation of quality of financial management at BPKPD, Tasikmalaya Regency. This type of research is explanatory research that explains the causal relationship between variables through hypothesis testing. This study used a sample of 25 respondents. Sampling using a saturated sample technique. The test equipment used is a research instrument test and multiple regression analysis. From the results of this test, it can be concluded that the significance value (Sig) of the skill that there is an influence between skill and the quality of financial management, the significance value (Sig) of the knowledge variable means that there is an influence between skills and quality of financial management and the value of R Square is 0.848 which implies that the skills and knowledge variables affect the quality of financial management  84.80% while the rest is influenced by other variables outside this regression equation or variables that are not examined.
Struktur modal dan kepemilikkan asing terhadap agresivitas pajak perusahaan manufaktur di Indonesia Junaidi, Ahmad; Harini, Ririn; Yuniarti, Rina; Sumarlan, Ahmad
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i1.925

Abstract

This study aims to determine the effect of capital structure and foreign ownership on corporate tax aggressiveness in food and beverage companies listed on the IDX. Tax aggressiveness is the dependent variable The independent variable, while foreign ownership is the independent variable. This type of research is quantitative with secondary data sources obtained from annual reports and financial reports on the Indonesia Stock Exchange. The population in this study is 30 food and beverage companies listed on the IDX for 2018-2020. The sample is 27 companies obtained by the purposive sampling method. Data were analyzed using SPSS software version 26. The result showed that capital structure has a negative and significant effect on tax aggressiveness and foreign ownership has a positive and significant impact on tax aggressiveness. To get better results, further research can add other variables, use companies other than manufacturing, and extend the research period.
Optimalisasi kinerja organisasi melalui gaya kepemimpinan yang efektif untuk mencapai kepuasan kerja: sebuah studi literatur Wibowo, Frendy; Tjahjono , Heru Kurnianto
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i1.929

Abstract

The potential success of a business depends on its organizational performance, meaning its ability to implement strategies effectively to achieve institutional goals. This study aims to describe a number of studies regarding organizational performance through effective leadership styles to achieve job satisfaction. The research method uses a literature review system with the stages of data analysis compare, contrast, and criticize. The research results show that leaders play an integral role in both organizational success and employee performance. Leadership requires special skills and abilities that are useful in complex leadership situations. Social competence and emotional intelligence must exist in every organization, so that even if there is conflict or upheaval within the organization, employees can still be motivated to work at full capacity because they feel satisfaction at work. Organizations that are oriented towards improving organizational performance must be able to fulfill employee job satisfaction, which in turn helps stimulate better employee performance and improve organizational performance.
Komitmen organisasi sebagai strategi peningkatan kinerja dan loyalitas karyawan: studi tinjauan literatur Raharjo, Santosa Budi; Masahere, Usran; Widodo, Wahyu
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Organizations must pay attention to human resource factors in increasing commitment to the organization to fully optimize the competencies they have. Organizational commitment is a high sacrifice made by employees to the organization and a certain belief in the acceptance of organizational values. This study aims to present a number of study results on strategies for improving employee performance and loyalty through organizational commitment. The research method uses a literature review system with the stages of data analysis compare, contrast, and criticize. The research results show that a high level of commitment from an employee can be one way to minimize the consequences of turnover. Organizational commitment is a reflection of the attitude or behavior of employees towards the company in the form of loyalty and action to achieve the vision, mission, and goals of the organization. Employees can be said to be committed if they have a high commitment to the company, this can be seen by looking at the characteristics of strong trust and support for the goals and values of the company, having a very strong will to work, achieve company goals, and always position themselves as part of the company. Employees with high commitment are able to provide high performance.
Efektivitas marketing mix 4P terhadap penjualan BUMDes “Sumber Rejeki” Desa Samir Kecamatan Ngunut Kabupaten Tulungagung Ulandari, Ofiana
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i1.931

Abstract

In the development of BUMDes Sumber Rejeki Samir experienced ups and downs in sales volume as in September-December 2022. So that researchers are interested in studying the marketing mix carried out by BUMDes Sumber Rejeki in increasing sales. The purpose of this study is to determine the effectiveness of the 4P marketing mix strategy (product, price, place, promotion). This type of research uses a qualitative descriptive approach. Data types and sources are primary and secondary data, data collection techniques are carried out by means of interviews and observations. Based on the results of the research conducted that: Product: the strategy used is to maintain the quantity and quality of products from year to year. Price: by providing a fairly affordable price. Place: a strategic location and direct and indirect distribution so that it is easy to reach. Promotion: promotional activities are carried out through social media, holding bonuses and discounts, and bundling products. The effectiveness of the marketing mix on sales can also be measured through the effectiveness ratio by calculating the percentage of achievement and sales volume targets. Therefore, it can be concluded in this study shows that the 4P marketing mix is very effective in the sales volume of BUMDes Sumber Rejeki.

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