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Antonius Satria Hadi
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antonius_satria@widyamataram.ac.id
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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.6, No.2 (2025): December 2025" : 15 Documents clear
Makna utang dan praktik mental accounting: studi kualitatif terhadap nasabah PT. Pegadaian Syariah di Madura Sukma, Vega Melati; Juanda, Achmad; Leniwati, Driana
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.2 (2025): December 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i2.2138

Abstract

This study aims to examine the relationship between debt perception and mental accounting, particularly self-control and time-consistent behavior, within the context of Islamic finance and their influence on preventing non-performing financing (NPF) at PT Pegadaian Syariah in Madura, Indonesia. A qualitative descriptive approach was employed through in-depth interviews, observations, and documentation involving ten purposively selected active customers who had used Islamic financing products for at least six months. Data analysis revealed variations in financial behavior based on gender and age, focusing on debt perception, budgeting strategies, and repayment discipline. The findings show that most customers perceive debt positively as a productive financial tool, a moral responsibility, and a means to enhance business and family welfare. Female customers tend to manage detailed budgets and involve family in financial decisions, while males focus on separating business and personal funds. Older customers (>40 years) exhibit greater repayment discipline. Self-control is reflected in prioritizing installments over discretionary spending, while time-consistent behavior is maintained through fixed schedules and reserve funds. These findings align with Mental Accounting Theory, indicating that effective fund allocation and repayment discipline significantly reduce NPF risk. The study contributes to behavioral finance literature and offers practical insights for Islamic financial institutions in developing targeted financial education programs to promote disciplined budgeting and minimize default risk.
An analysis of job satisfaction as mediator to employee retention at bank employee Dini, Yuli Indah Fajar; Kurniawan, Eugene
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.2 (2025): December 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i2.2140

Abstract

This study analyzes the effects of work environment, job security, and transformational leadership on employee retention, with job satisfaction as a mediating variable among Bank Perkreditan Rakyat (BPR) employees in Batam City. This quantitative study involved 205 BPR employees in Batam City. Data were collected through Google Forms questionnaires and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS 3.0 software. Findings indicate that work environment, job security, and transformational leadership positively influence job satisfaction. This elevated job satisfaction subsequently enhances employee retention, confirming the mediating role of job satisfaction in these relationships. This research contributes novel insights by empirically testing the mediating role of job satisfaction in the banking context, which faces high turnover rates and unique organizational pressures. The findings offer practical implications for human resources management in the financial sector to design more effective employee retention strategies.
Pengaruh green innovation, green organizational culture, dan environmental leadership terhadap green competitive advantage pada UMKM Wiratri, Rafika Hana; Hadi, Syamsul; Purnamarini, Tri Ratna
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.2 (2025): December 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i2.2157

Abstract

This study was conduct to analys theinfluence of Green Inovation, Green Organization Culture, and Environmental Leadership on Green Competitive Advantage in MSMEs in Giriloyo Batik Village, Bantul. The research method used was a quantitative method with a non-probability sampling technique, namely saturated or census sampling. There were 60 respondents who were managers of Giriloyo Batik Village MSMEs in Bantul. The data colection method use was a questionaire constructed based on previous research with 28 statement items in the form of a1-5 Likert scale, then the data was analyzed using SmartPLS version 4.1.1.5. The result of the study show that the three independen variables have a positif and significant effect on the dependent variable. This means that Green Innovation, Green Organizational Culture, and Environmental Leadership are variables that can strengthen the formation of GreenCompetitive Advantage in Giriloyo Batik Village MSMEs in Bantul. The findings of this study are expect to contributed to the development oftheoretical literatur on Human Resource Management (HRM) and have practical implications for MSMEs in developing sustainable business strategies.
Circular economy practices by upcycling waste product creation at local coffee shop Nazwa, Nubzatu; Setiyorini, Heri; Gitasiswhara, Gitasiswhara
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.2 (2025): December 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i2.2160

Abstract

The swift expansion of Indonesia's coffee sector has led to rising environmental issues, especially concerning coffee grounds and plastic waste. This research investigates the ways in which local coffee shops adopt circular economy principles via upcycling efforts that transform waste into useful products. Employing a qualitative case study method with 21 participants, comprising both managers and consumers, the data were thematically analyzed to uncover significant patterns of circular practices. The findings highlight three primary themes: (1) Circular Economy Principles, which focus on reducing waste, substituting eco-friendly materials, and implementing standardized waste management systems;(2) The Waste Transformation Process includes a five-stage upcycling workflow and cooperative partnerships with local MSMEs to handle 1.8–3.5 tons of waste each month; and (3) Upcycling Product Creation phase, where waste materials are converted into unique and visually appealing products like eco-bags, coffee soap, and furniture panels. These initiatives not only minimize waste but also generate social and economic benefits through community empowerment. In summary, this study illustrates that local coffee shops can function as micro-laboratories for sustainability, merging environmental accountability, creative innovation, and inclusive circular economy practices.
Effect of motivation and work patterns on performance through incentive intervention at Pertamina IHC clinic Meilani, Desi; Nawasiah, Nana; Wicaksana, Seta A.
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.2 (2025): December 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i2.2166

Abstract

This study aims to analyze the influence of motivation and work patterns on employee performance with incentives as an intervening variable for employees at the Pertamina IHC Clinic. The background of the study is based on the importance of improving employee performance in facing the demands of competitive healthcare services, where individual motivation and work pattern arrangements are believed to play a significant role. This study uses a quantitative approach with a survey method through questionnaires distributed to a number of employees as respondents. Data were analyzed using Structural Equation Modeling (SEM) or Partial Least Square (PLS) techniques to test direct and indirect relationships between variables. The results show that motivation and work patterns have a significant positive effect on employee performance. Incentives are only proven to play a role as an intervening variable that strengthens the relationship between work patterns and performance. This finding emphasizes the importance of human resource management strategies that not only pay attention to internal factors (motivation) and work systems (work patterns), but also strengthen them through the provision of appropriate incentives.

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