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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 140 Documents
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Profiling dan pemetaan riset innovation ambidexterity melalui pendekatan bibliometrik Rumangkit, Stefanus; Arief, Mts; Alamsjah, Firdaus; Elidjen
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.1 (2024): June 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i1.1415

Abstract

This study aims to provide a comprehensive picture of current conditions and future research potential in innovative ambidexterity research. To achieve this goal, this study uses a bibliometric approach, the data sources used are secondary data sources, where the data used is in the form of 81 research articles taken in the Scopus database. In addition, selected articles are published by well-known publishers, namely Elsevier, Inderscience Publishers, Springer, Emerald, Routledge, Cogent, and Sage Publications. The results of the co-occurrence analysis and thematic map outline various emerging research topics in its clusters. Dimanqa cluster 1 covers issues such as Construction Industry, Corporate Social Responsibility, Environmental Innovation, Finance, Functional Laterity, Hemispheric Dominance, Human Resources Management, Management Practice, Manufacturing, Microfoundation, Open Innovation, Performance, Social Capital, and Sustainability. Cluster 2 raised topics such as business development, competitiveness, digital transformation, information management, information processing, innovation performance, investment, marketing, organizational framework, performance assessment, regression analysis, social network, and sustainability development. Meanwhile, cluster 3 highlights The third cluster consists of empirical analysis, entrepreneurial orientation, exploitation, exploration, industrial performance, intellectual capital, pharmaceutical industry, strategic entrepreneuship, technological development. The fourth cluster consists of business performance, dynamic capabilities, enterprise resource management, industrial management, information analysis, knowledge management, knowledge transfer, least squares approxima, radical innovation. Meanwhile, the fifth cluster consists of connectedness, decision making, environmental dynamis, firm performance, knowledge management, technological innovation, top management team. The sixth cluster consists of absortive capacity, business process performance, exploitative innovation, exploration innovation, and Small Medium Enteprise. And, the seventh cluster consists of competitive intensity. Future research themes in the realm of innovation ambidexterity can be presented or connected with strategic entrepreneurship, exploitative innovation, digital transformation, and innovation performance.
Stakeholder engagement, government policy, and tourist satisfaction Jumadi; Adhifa, Muhammad Nugroho Hariadi Nur; Amelia, Amanda; Ashiva, Devitri Salsa
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.1 (2024): June 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i1.1431

Abstract

The tourism industry has a complex relationship between geography, and all-natural resources, human, so tourism can create problems in human life. Good management in the tourism industry can create benefits for the nation's economy such as foreign exchange income, business development, and employment opportunities. For the optimum goals, the tourism industry can establish good relations with stakeholders and government policy support. Aim to the research on the evaluation of the effect of stakeholder engagement in tourism development and government policy on tourist satisfaction in the Indonesian tourism industry. This research is based on quantitative to test the hypothesis affecting stakeholder engagement in tourism development and government policy on the Indonesian tourism industry. The sample size of the research 250 with propulsive sampling and the main instrument is a questionnaire. The data analysis to use examine hypothesis with structural equation modelling Amos 20 version. The result of the investigations shows that the stakeholder engagement in tourism development has not been able to provide a level of tourist satisfaction, but the government policies can be influenced by tourist satisfaction.
Determinants of intention buying local foods: a conceptual framework Artha, Bhenu; Tunjung Sari, Utami; Bahri; Permata Sari, Niken
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.1 (2024): June 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i1.1437

Abstract

Consuming food from the area has grown in popularity. Local foods have positive effects on the environment, economy, society, and health. In particular, we investigate how consumer beliefs about locavorism is predicted by antecedent factors (i.e., values of collectivistic and individualistic). We also investigate how locavorism is predicted by consumer travel behavior and city branding. We also look at how these sets of beliefs affect consumer attitudes toward and intentions to buy local foods in Special Region of Yogyakarta. By addressing the antecedents of locavorism and placing the constructs of locavorism within an integrated network of antecedents and effects, this study closes a research gap in the field of local food research. We use 9-point scales for questionnaire, which is a novelty in this study, where previous studies used 7 scales. The 9-point scales are used to rate as closely as possible the respondent's response to what is described. This study's conclusions have ramifications for regional food marketers.
Analisis sistem pengendalian internal prosedur pengeluaran kas: COSO ICIF 2013 : Studi pada perusahaan konsultan pertambangan migas di Yogyakarta Zahara, Inna; Sumayyah; Mubarrok, Zennul; Syah, Muhammad Erwan
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.1 (2024): June 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i1.1448

Abstract

Financial management plays a crucial role in the survival and growth of companies. Cash disbursement is a common transaction in companies, necessitating effective internal control systems to prevent fraud or misappropriation. This study aims to analyze the internal control system and evaluate the internal control system over cash disbursements at PT WE, a mining consulting company in Yogyakarta. The research method used is descriptive-evaluative with a qualitative approach. Data were collected through direct observation and interviews with relevant staff. Evaluation was conducted based on the 17 principles within the five main components of the COSO Internal Control—Integrated Framework 2013. The results indicate that PT WE has implemented some internal control principles effectively, but there are still weaknesses in interdepartmental coordination, risk identification, and cash disbursement procedures. Based on the findings, it is recommended that PT WE improve coordination and communication between departments, systematically identify risks, and enhance cash disbursement procedures by establishing clear protocols, segregating related tasks, and periodically evaluating the internal control system.
Analisis straregi pengembangan usaha UMKM olahan kerupuk “Aneuk Metuah” dalam meningkatkan kesejahteraan masyarakat dalam perspektif ekonomi Islam YS, Tazkia Ayu Alharani; Jannah, Nurul; Aisyah, Siti
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.1 (2024): June 2024
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v5i1.1466

Abstract

This research aims to analyze the business development strategy of MSMEs processed "Aneuk Metuah" crackers in order to improve community welfare from an Islamic economic perspective. This research was conducted in Batu Eight Hamlet, Rantau Pauh Village, Aceh Tamiang Regency. This research uses descriptive qualitative methods. Test the validity of the data using the triangulation method. Data collection techniques include observation, interviews and documentation. SWOT matrix analysis is used as an analytical approach. The SWOT analysis approach combines an assessment of the strengths, weaknesses, opportunities and threats of a project, identifying internal and external elements that contribute and do not contribute to achieving these goals. The research results show that the strategy for developing the MSME business for processed "Aneuk Metuah" crackers in improving community welfare includes the S-O strategy, namely increasing the standardization of MSME products and optimizing the availability of raw materials, the W-O strategy, namely increasing product creativity and innovation and improving production facilities and infrastructure, the S-T strategy, namely by increasing the productivity of MSMEs and increasing the competitiveness of MSME products as well as the W-T strategy, namely by increasing MSME cooperation and building a conducive business climate. Apart from that, the development of the "Aneuk Metuah" Cracker Processed MSME business must refer to and be in line with the Islamic economic perspective so that the business carried out will receive blessings in this world and the hereafter.
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.

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