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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.5, No.2 (2024): December 2024" : 15 Documents clear
Efektivitas Badan Usaha Milik Desa (BUMDes) dalam meningkatkan kesejahteraan masyarakat Ikhsan, Luthfi Ridhatul; Priatna, Wahyu Budi; Burhanuddin, Burhanuddin
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.2 (2024): December 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i2.1093

Abstract

Development that starts in the village sector is the first step to run the economy of Indonesia, one of the many development programmes are the formation of the Village-Owned Enterprise (BUMDes). The presence of BUMDes is expected to be able to improve the standard of living and community welfare. Community welfare itself has a meaning that has been stated in Indonesian Law (UU No. 11 of 2009). The objectives of this study are to analyze the effectiveness of Village-Owned Enterprises that have managed their business units, to analyze the welfare of village communities affected by the operation of Village-Owned Enterprises and to analyze the influence that occurs between the effectiveness of Village-Owned Enterprises and the welfare of village communities. Descriptive analysis, paired sample T-Test, correlation and ordinal regression analysis are among those of the methode that are used in this study. The result of the study shows that there is a positive and significant correlation between the effectivity of the BUMDes and the welfare of the villagers, and there are 4 indicators of effectiveness of the BUMDes that significantly impactful to the welfare of the villagers, and it consist of sustainability, impact, empowerment, and participation.
Pengaruh penerimaan penggunaan e-samsat terhadap kepatuhan perpajakan di Kota Kupang dengan technology acceptance model (TAM) Benggu, Agape Esa Putra; Damayanti, Theresia Woro
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.2 (2024): December 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i2.1107

Abstract

Technological developments are currently growing in various fields, one of which is in the field of government. The One-stop Administration Services Office (SAMSAT) is an adaptation of technology applied in the government sector to provide online services to PKB taxpayers. E-Samsat user still shows a low level which is influenced by perceived usefulness and perceived convenience. This study aims to examine the effect of acceptance of the use of E-Samsat on tax compliance in Kupang with the technology acceptance model (TAM). The research population used PKB taxpayers who are registered at the Samsat Office in Kupang. The sampling technique used purposive sampling and 215 respondents were obtained. The results showed that the variables perceived usefulness and perceived convenience has a positive effect on behavioral intention, behavioral intention has a positive effect on E-Samsat acceptance, and E-Samsat acceptance has a positive effect on tax compliance. The perception of usefulness and convenience will increase the taxpayer's intention to use E-Samsat which can then describe the acceptance and compliance of taxation in Kupang.
Labelisasi gizi pada kemasan makanan siap saji terhadap keputusan pembelian Junaidi, Dicky; Dahlan, Kandi Sofia Senastri
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.2 (2024): December 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i2.1141

Abstract

This study examines the influence of prices and healthy food on purchasing decisions for UMKM ready-to-eat packaged food products, with information labels as a mediating factor. The data was collected through a non-probability sampling method using a google form online questionnaire, with a total of 196 respondents who had purchased UMKM packaged food in Indonesia. The study utilized Partial Least Square SEM and identified the variables Price and Healthy Eating as the dependent variables, Purchase Decision as the independent variable, and Information Label as the mediating variable. The results indicate that price and healthy food have a positive and significant effect on information labels, information labels have a positive and significant effect on purchasing decisions, healthy food has a positive and significant effect on purchasing decisions, price has a positive and significant effect on purchasing decisions, information labels mediate the effect of healthy food on purchasing decisions, and information labels mediate the effect of prices on purchasing decisions.
Flash sale characteristics and attitude as determinant of impulse buying behavior Asadiyah, Elia; Vania, Amelindha
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.2 (2024): December 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i2.1165

Abstract

Technological advances, driven by the increased use of the Internet and electronic commerce, are creating tremendous business opportunities. The use of flash sales as a medium for promotion and sales is one form of e-commerce use. This study examines the effects of promotion characteristics information, visualization, entertainment, and economic benefits on impulse buying. Quantitative methods with non-probability sampling techniques are used in the research. Data was collected from 240 respondents consisting of Gen Z in 9 cities in East Java using a five-point Likert scale through an online questionnaire. The results of the research show that information and visibility in flash sales can have an impact on attitudes, but entertainment information and economic benefits do not. There is evidence that customers' impulse buying behavior can be influenced by entertainment information and economic benefits. Therefore, it is recommended that future researchers re-examine the variables which do not influence. To increase customer interest and purchase intention, sellers should conduct flash sales at certain times or moments.
Pengaruh kebijakan dividen, keputusan investasi, dan keputusan pendanaan terhadap nilai perusahaan manufaktur di masa pandemi Covid-19 Diwi, Amartya; Sucahyo, Usil Sis
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.2 (2024): December 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i2.1173

Abstract

The pandemic period has had an impact on companies, such as a decrease in stock prices and financial performance, which can affect the value of a company. The value of a company is a condition where public trust becomes an indicator of the company's achievements, from the time it was established until the present. This research was conducted to analyze the three variables related to finance, namely dividend policy, investment decisions, and financing decisions, in relation to the value of a company, which yielded inconsistent results. The sample used consisted of 53 companies selected based on which companies included the variables under study. The analytical technique used was multiple linear regression analysis, which concluded that the value of the company is positively and significantly influenced by dividend policy, while investment decisions and financing decisions do not have a significant impact on the value of the company.
Peran kepuasan terhadap minat beli ulang dengan word-of-mouth sebagai mediator ada pelanggan Kopi Tuku di Jabodetabek Herdiyanto, Robertus; Pardede, Ratlan
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.2 (2024): December 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i2.1180

Abstract

Kopi Tuku is one of the modern café brands, specifically because it’s included in the Contemporary Coffee which uses Indonesian local coffee beans. The existence of Kopi Tuku makes researchist eager to know and analyze its customers behaviors specially in Jabodetabek area. This research aims to see the effect of customer satisfaction on repurchase intention with word-of-mouth as the intervening variable. This is a quantitative research with purposive sampling method to obtain the respondents. The research data was taken using g-form questionare which was processed and tested using Structural Equation Model analysis using AMOS 21 software. The population for this research is Kopi Tuku customers in Jabodetabek area with 214 respondents as its samples. After researchist conducting the hypothesis testing, the result are(1) Satisfaction has a positive and significant effect on Repurchase Intention, (2) Satisfaction has positive and significant effect on Word-of-Mouth, (3) Word-of-Mouth has no significant effect on Repurchase Intention and (4) Satisfaction has a positive and significant effect on Repurchase Intention with Word-of-Mouth as a mediating variable. This research also put the company’s policy regarding green policy as an indicator that reflects customer satisfaction
Adopsi pola sustainable consumption awareness sebagai realisasi ekologi integral bagi our common home dalam perbedaan perspektif antar generasi Pranatasari, Fransisca Desiana; Kristanto, Agustinus Tri; Wardhani, Aurelia Melinda Nisita; Kurniawati, Lucia; Adinata, Patrick Vivid
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.2 (2024): December 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i2.1205

Abstract

Global warming issue, attracts collective attention because it is detrimental to human life in the future. This has a huge impact on future generations. Therefore, there is a need for public awareness of sustainable consumption patterns or responsible consumption. Adoption of sustainable products can have a positive impact on future generations in various aspects, especially in the scope of integral ecology, namely the earth as our common home. Decision-making regarding consumption patterns needs to be explored more deeply in relation to awareness of sustainable consumption between generations and needs to look at differences in perceptions between generations. The respondents used in this research were the baby boomer generation, X, Y, and Z. Quantitative research using the survey method was carried out by distributing questionnaires. The analysis technique was carried out using non-parametric statistical tests with Kruskal Wallis. The results of this research show that there are differences in the perception of sustainable consumption awareness in the baby boomer, X, Y, and Z generations.
Strategi marketing dalam pengembangan medical tourism di Rumah Sakit Khusus (RSK) Bedah BIMC Siloam Nusa Dua Swathy, I Dewa Ayu Inggra; Gorda, Anak Agung Ngurah Oka Suryadinatha
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.2 (2024): December 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i2.1584

Abstract

Medical tourism is one of the tourism activities that is growing rapidly, especially in the region of Bali as an island tourist destination. This study aims to identify the marketing strategy of one of the institutions providing medical tourism services in Bali, namely BIMC Nusa Dua Hospital. This research uses a qualitative method. Data collection was carried out by in-depth interview with instruments in the form of semi-structured interview guidelines. This research involved 4 informants who were selected by purposive sampling method. The data obtained were analyzed using the Miles & Huberman data analysis method. The results showed several themes, namely medical tourism in general at BIMC Nusa Dua Hospital, the implementation of medical tourism marketing strategies, cooperation, constraints, plans, and medical tourist experience. Based on the research results, it is known that the Medical Tourism marketing strategy at BIMC Nusa Dua Hospital focuses on several aspects such as communication, product/service quality, communication, cooperation, target market, website accessibility, and evaluation and monitoring. In the future, the development of several services and capacity in cosmetic surgery services will be the focus of BIMC Nusa Dua Hospital. Promotion and patient accommodation after undergoing medical procedures need to be a concern to improve the quality of service of RS BIMC Nusa Dua.
The creation of Pulesari Tourism Village involves social group interaction with local communities and self-confidence in circular economy Amboningtyas, Dheasey; Lestari, Sinta Petri; Fatmasari, Dewi
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.2 (2024): December 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i2.1601

Abstract

Pulesari Tourism Village offers several additional programs. It is a popular tourist destination because it thrives on community involvement. In addition, tourist cities are fashionable areas that attract visitors and influence their choice to visit modern tourist destinations. However, the amount of rubbish collected and the number of tourists increases. Therefore, it is essential to support environmental organizations in their efforts to keep areas tidy. To maintain the sustainability and cleanliness of tourist attractions, it is necessary to study the awareness of preserving ecological cleanliness through increasing self-confidence and social interaction regarding circular economy. This research used quantitative methodology and involved a total sample of 286 people, selected through systematic simple random sampling. The research sample objects include tourism awareness groups, youth organizations, farmer groups, farmer women's groups, and family empowerment and welfare. Purposive sampling was used to conduct research. Research data was analyzed using Multiple Linear Regression and Pearson correlation tests to determine the elements influencing social interaction and self-confidence about innovative (dependent) (independent) circular economy. Research findings show that although there is a weak correlation between social interaction and self-confidence, social interaction and self-confidence in responsible circular economy significantly impact maintaining the cleanliness of the tourist environment in the Pulesari tourist village. The conclusion explains that social interaction and confidence in circular economy are two ways to increase the number of tourist visits.
Pengaruh lingkungan kerja, system pengawasan, dan motivasi kerja terhadap kinerrja karyawan di Zunagawa Sparepart Ananda Prasastiningrum; Septyarini, Epsilandri
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.2 (2024): December 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i2.1613

Abstract

This research aims to analyze the influence of the work environment, supervision system, and work motivation on employee performance at Zunagawa Spareparts. This type of research is quantitative descriptive. The population in this study were 30 employees at Zunagawa Spareparts Yogyakarta. All members of the population were used as respondents using the saturated sampling method. The type of data used in this research is quantitative data. Analysis and testing on the data is carried out in several stages. The first stage is validity and reliability, next is the classic assumption test, multiple linear analysis, then tests are carried out on the hypotheses (t and F tests) that have been formulated, finally analysis of the coefficient of determination (R2). The results of this research show that in part the work environment has a positive and significant effect on employee performance. The supervision system has a positive and significant effect on employee performance and work motivation has a positive and significant effect on employee performance. Simultaneously shows that the work environment, supervision system and work motivation have a positive and significant effect on the performance of Zunagawa Spareparts employees.  

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