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Antonius Satria Hadi
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Universitas Widya Mataram KT III/237, Jalan nDalem Mangkubumen, Kadipaten, Kraton, Kota Yogyakarta 55132 Indonesia
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Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)
Published by Universitas Widya Mataram
ISSN : 27748790     EISSN : 27748804     DOI : https://doi.org/10.37631/e-bisma.v1i2
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol.5, No.2 (2024): December 2024" : 15 Documents clear
Analysis of dominant factors in enhancing muslim tourist satisfaction at halal tourism destinations Purnomo, Singgih; Purwandari, Suci
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.v5i2.1625

Abstract

This research examines the influence of halal tourism potential on Muslim tourist satisfaction at Torohudan Beach and Ngrenean Beach in Kanigoro Village. The study aims to identify the most dominant factors influencing tourist satisfaction, explicitly focusing on halal tourism destinations, accommodations, and travel services. A quantitative approach was employed, with data collected from 96 respondents using questionnaires. The data were analyzed using partial tests (t-tests) and Importance-Performance Analysis (IPA) to assess each variable's significance and prioritize improvement areas. The results indicate that all three components—halal destinations, accommodations, and travel agencies—significantly impact tourist satisfaction. Among these, halal accommodations emerged as the most dominant factor, highlighting the importance of providing halal-compliant facilities, such as halal-certified food and prayer spaces. The IPA identified halal tourism destinations and the availability of halal-certified dining options as key areas for improvement, as they were rated highly in importance but exhibited lower performance. The study suggests that improving these areas can substantially increase tourist satisfaction and enhance the competitiveness of these destinations. The findings have implications for local tourism managers, indicating where to focus efforts and resources to better cater to the needs of Muslim tourists and boost overall visitor satisfaction
Revisit intentions in local food restaurants: a critical review Sari, Niken Permata; Tjahjono, Heru Kurnianto
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.v5i2.1629

Abstract

This study examines the factors influencing revisit intention at local food restaurants, emphasizing the need for a broader methodological approach. Through a critical review of relevant studies, this study identifies customer satisfaction, service quality, and food value as essential determinants of predicting revisit intention. Furthermore, this study critiques methodological approaches in the literature, highlighting limitations such as selection bias and limited sample representation due to standard non-random sampling methods. A mixed-methods approach, incorporating quantitative and qualitative data, is recommended to provide a more comprehensive understanding of diners’ motivations and experiences. Expanding sampling techniques to incorporate random or stratified methods is suggested to increase the generalizability of the findings. This approach would also allow for richer insights into how social, cultural, and technological factors influence revisit intention across contexts. Ultimately, this study contributes to a deeper understanding of the complexity of customer behavior, particularly as it relates to culinary experiences, and proposes future research directions that integrate multiple sampling and analysis methods to capture the dynamic nature of revisit intention.
Strategi green marketing: green awareness, eco label, dan eco brand pada perilaku pembelian Utami, Kristiana Sri; Lestari, Dian; Maulana, Irfan
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.v5i2.1634

Abstract

In the midst of increasing discussions on environmental issues, more sustainable actions are becoming a matter of deep consideration. Sustainability has become a primary focus to be realized across various aspects of society, including in business. Environmental preservation issues challenge all companies to integrate these concerns into their business activities and corporate strategies. It is crucial for companies to develop eco-friendly products or services in hopes of reducing the impact of industrial activities on the environment. This study aims to examine the influence of green awareness, eco-label, and eco-brand as variables of green marketing on consumer purchasing behavior, using quantitative descriptive analysis on a sample of 165 randomly selected respondents. The data collected and processed are primary data. The study variables consist of a dependent variable, namely consumer purchasing behavior, and independent variables including green awareness, eco-label, and eco-brand. Data were analyzed using the Statistical Package for the Social Sciences (SPSS) software, version 24. The analytical method used in this study is multiple linear regression. The analysis results indicate that green awareness, eco-label, and eco-brand significantly affect consumer purchasing behavior
Pengaruh celebrity endorsement dan social media marketing terhadap purchase decision dengan brand image sebagai variabel intervening Azizah, Rizka Nur; Fadhilah, Muinah; Cahyani, Putri Dwi
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.v5i2.1639

Abstract

This study aims to determine the effect of Celebrity Endorsement and Social Media Marketing on Purchase Decision with Brand Image as an intervening variable on scarlett whitening users in Yogyakarta. This study uses a quantitative research method, with a purposive sampling technique. The sample in this study was 112 respondents who were scarlett whitening users in Yogyakarta. The data collection method used a questionnaire via google form. The data analysis technique used data quality testing, classical assumption testing, hypothesis testing and sobel tests through the help of the SPSS program. The results of this study indicate that Celebrity Endorsement has a positive and significant effect on Purchase Decision. Social Media Marketing has a positive and significant effect on Purchase Decision. Celebrity Endorsement has a positive and significant effect on Brand Image Social Media Marketing has a positive and significant effect on Brand Image Brand Image has a positive and significant effect on Purchase Decision Brand image is able to mediate Celebrity Endorsement on Purchase Decision. Brand image is able to mediate Social Media Marketing on Purchase Decision. The findings of this study can provide Scarlett Whitening with in-depth insights into consumer preferences as well as the latest market trends, so that companies can develop more relevant and effective marketing strategies. In addition, the results of this research can also be used to strengthen the brand image by highlighting values that are in accordance with consumer needs and expectations.
Pengaruh kualitas pelaporan keuangan dan struktur kepemilikan terhadap efisiensi investasi Yuniasara, Yosephine
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.v5i2.1643

Abstract

Financial reporting quality and ownership structure are critical factors that can influence investment efficiency in companies. However, the findings of this study indicate that neither financial reporting quality nor ownership structure significantly impacts investment efficiency in Indonesian companies. Financial reporting quality was assessed based on timeliness, conservatism, and accrual quality, while ownership structure was evaluated through managerial ownership, institutional ownership, and block ownership. Investment efficiency was measured using the residual approach, identifying overinvestment and underinvestment through an investment regression model. Secondary data from companies listed on the Indonesia Stock Exchange during the 2019–2023 period were analyzed using multiple linear regression with firm size and leverage as control variables. Despite the lack of significant statistical influence, this study emphasizes the importance of maintaining high-quality financial reporting and balanced ownership structures to support effective corporate governance. Practical implications suggest that companies should continue prioritizing transparency and accountability, as these remain vital for creating conditions conducive to optimal investment decisions and fostering investor trust in Indonesian corporate practices.

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