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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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INDONESIA
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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Tambahan bracket pajak penghasilan orang pribadi dalam mengatasi ketimpangan ekonomi di Indonesia Nurjanah, Risandy Meda; Rahmiati, Alfa
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i1.1748

Abstract

The self-assessment system implemented within Indonesia's taxation framework since 1983 has posed compliance challenges that potentially hinder the primary function of taxes as a source of state revenue. Such trade-offs are an inevitable aspect of tax policy implementation. Over the past decades, various tax reforms have been introduced to address low tax ratios, caused by uneven tax burdens among taxpayers, and to reduce economic inequality. As one of the primary functions of taxation, income redistribution is expected to play a significant role in mitigating inequality. This study aims to analyze the impact of a new policy introducing additional brackets for Personal Income Tax on reducing economic inequality in Indonesia. Using a qualitative approach, data were collected through semi-structured interviews with two informants and further elaborated with relevant literature and statistical data. The findings reveal that the policy of adding Personal Income Tax brackets has the potential to reduce economic inequality, provided it is supported by effective taxpayer compliance, tax authority oversight, and income redistribution policies.
Unraveling the rise and fall of quick commerce in Indonesia: insights from industry experts Anisa, Mutia; Purwanegara, Mustika Sufiati
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i1.1753

Abstract

The quick commerce business model experienced significant popularity in Jakarta and its surrounding areas in 2022, offering consumers enhanced convenience through fast delivery services. However, this success was short-lived, with several quick commerce platforms collapsing just months after their launch. This study explores the factors behind the rapid rise and subsequent decline of quick commerce in Indonesia. Using a qualitative approach, in-depth interviews were conducted with two industry experts specializing in e-grocery and digital economics. The interviews were analyzed with NVivo software to identify key themes and patterns. The findings show that quick commerce grew due to pandemic-driven changes in consumer behavior, global trends, and a novel customer experience offering convenient delivery solutions. However, its decline was driven by high costs, low profitability, and difficulties in managing products like fresh produce, which had quality issues and short shelf lives. It also faced strong competition from minimarkets and supermarkets moving online, using existing infrastructure to provide similar services at lower costs. Shifting consumer habits after the pandemic and inconsistent demand further weakened the business model's sustainability. These insights provide theoretical and practical contributions, offering strategies for addressing challenges in emerging business models and ensuring their sustainability in dynamic retail environments.
Application of the extended theory of planned behavior to predict green product purchase behavior Wardana, Candra Kusuma; A'zizah, Laila Osiana Fitria; Abas, Novel Idris; Kusumawati, Rita
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i1.1758

Abstract

The importance of buying green products has been well publicized on social media. However, sales of green products remain considerably low. Marketers and academics aim to investigate the factors that influence green purchasing behavior. The aim of this paper is to examining the effect of attitude, subjective norms, perceived behavioral control, on green purchase intention. Because there is attitude-behavior gap, this study also provides a meaningful contribution by extending the Theory of Planned Behavior by incorporating social media marketing, environmental knowledge, and green product purchase behavior. A quantitative approach was used to collect data through online questionnaires. A total of 249 samples were analyzed using structural equation modeling (SEM) with Smart PLS. The results align with existing literature, reinforcing the importance of attitude, perceived behavioral control, social media marketing, and environmental knowledge in shaping consumers’ intentions and behaviors. However, subjective norm does not significantly perform as a direct antecedent on purchase intention. Social pressure is not enough to drive consumer purchasing environmentally products. These results can assist business owners and social media marketers to focus on promoting green image and continuously produce educative content which could enhance people awareness on the importance of green product consumption.
Potential of MSMEs in the culinary sector: towards community-based economic empowerment Ratnaningtyas, Heny; Taviprawati, Ervina; Wicaksono, Haryo; Aditya, Michael Khrisna
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i1.1773

Abstract

MSMEs in Cibeber Village have great potential thanks to superior products from local natural resources, such as nutmeg, mangosteen, papaya and cloves. However, they face challenges in terms of marketing, access to capital, and development of production capacity. This research aims to analyze the potential and challenges faced by MSMEs in Cibeber Village using the SWOT approach, focusing on existing strengths, weaknesses, opportunities and threats. The research method used is a qualitative approach with data collection techniques through surveys, interviews, observations and documentation studies, with samples of culinary MSME actors operating for at least two years. Research findings show that the main strength of MSMEs in Cibeber Village is products based on unique local natural resources. However, weaknesses are related to limited production equipment and marketing that relies on traditional channels. Tremendous opportunities are opening up through market trends for environmentally friendly and organic products, but threats come from intense competition and falling raw material prices. SWOT analysis leads to a WT (Weaknesses-Threats) strategy, which focuses on increasing internal capacity, product diversification and strengthening marketing channels. In conclusion, MSMEs in Cibeber Village need to improve entrepreneurial skills, diversify products, and adapt to changing policies to optimize opportunities and reduce threats. The suggestion of this research is the importance of support from the government and related institutions to increase the capacity of MSMEs in a sustainable manner.
Optimalisasi teknik audit berbantuan komputer dalam pengawasan internal akuntabilitas keuangan desa Riandewi W, Ni Luh; Sudana, I Putu; Rasmini, Ketut; Widanaputra, Anak Agung Gde Putu
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i1.1777

Abstract

This research analyzes the factors that influence the successful adoption of Computer Assisted Audit Techniques (TABK), especially the Siswaskeudes Application. The topic of implementing the Siswaskeudes application by regional inspectorate internal auditors has never been researched before. This research aims to provide input regarding the implementation of Siswaskeudes to accommodate village financial supervision needs. This research is multi-locational, the theory used is UTAUT using qualitative descriptive analysis. The main research data is the results of interviews with 9 informants from 3 regional inspectorates. The results of the analysis show that the implementation of Siswaskeudes is influenced by the dimensions of performance expectancy, effort expectancy, social influence and facilitating conditions. The implementation of Siswaskeudes is still not optimal due to the absence of an independent Siswaskeudes implementation policy, the training duration is relatively short, and auditors' work patterns tend to be difficult to accept new innovations. The results of this research provide input for agencies to develop regulations for providing adequate infrastructure and training. Further research needs to be carried out at other regional inspectorates to obtain a more comprehensive analysis of Siswaskeudes implementation.
Pengaruh e–service quality dan relationship marketing terhadap loyalitas nasabah dengan komitmen sebagai variabel intervening di BMT NUKAS Nadifah, Nurul Ahillatun; Amir, Faizal
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i1.1796

Abstract

This study aims to analyse the effect of e-service quality and relationship marketing on customer loyalty at BMT NUKAS with customer commitment as an intervening variable. A quantitative approach was applied in this study with hypothesis testing using Smart PLS. Data were collected through questionnaires filled out by 163 BMT NUKAS customers. The results showed that electronic service quality had no significant effect on customer commitment (p = 0.138), while relational marketing also had no effect on customer commitment. However, relational marketing had an effect on customer loyalty (p = 0.016), as did e-service quality (p = 0.027). Customer loyalty is also influenced by customer commitment with p = 0.000. However, e-service quality does not directly influence customer loyalty through the mediation of customer commitment (p = 0.180), while relational marketing has a significant influence on customer loyalty through the mediation of customer commitment (p = 0.000). These findings indicate that BMT NUKAS needs to strengthen relationships with customers to build trust and effective communication to increase customer loyalty. In addition, improvements in e-services, including ease of use, transaction security, and responsiveness to customer complaints, are important factors in creating sustainable customer loyalty.
Pengaruh work life balance dan motivasi kerja terhadap kinerja karyawan dengan kepuasan kerja sebagai variabel intervening Wahyudin, Ahmad; Fitriati, Azmi; Darmawan, Akhmad; Rachmawati, Erny
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i1.1802

Abstract

This study aims to examine the effect of work life balance, and work motivation on employee performance with job satisfaction as a mediating variable. This study is quantitative using primary data taken by distributing questionnaires via Google Form. The population in this study was 235 people. The sample collection technique used purposive sampling technique with the criteria of civil servants and a minimum work period of more than 1 year so that a research sample of 192 people was obtained. The analysis tool used in this study was SEM-PLS. The results of this study indicate that work life balance and work motivation have a positive effect on employee performance and job satisfaction. Job satisfaction has a positive effect on employee performance. And job satisfaction can mediate the effect of work life balance and work motivation on employee performance. The R² value of 47% shows that the employee performance variable can be explained by the variables in this study. The implication based on the research conducted is that the company must always maintain employee work life balance in order to provide employee satisfaction while working and provide good performance. In addition, the company is also expected to be able to provide work motivation to employees so that they can work optimally to achieve common goals.
The influence of locus of control and financial technology payment on financial management behavior with financial self-efficacy as an moderating variable among MSMEs in Malang City Ramadani, Suci Kurnia; Mardiana
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i1.1807

Abstract

This research aims to analyze the influence of locus of control and financial technology payment on financial management behavior with financial self-efficacy as a moderating variable among MSMEs in Malang City. The research method used is associative quantitative with a Partial Least Square (PLS) approach using SmartPLS 3.0. The research results show that locus of control and financial technology payments have a positive and significant effect on financial management behavior. Apart from that, financial self-efficacy as a moderating variable has a significant influence in strengthening the relationship between financial technology payments and financial management behavior but does not have a significant influence in strengthening the relationship between locus of control and financial management behavior. These findings support the theories of Social Learning Theory and Social Cognitive Theory, which emphasize the importance of individual confidence in controlling finances and the use of financial technology in improving better financial behavior. Therefore, it is recommended for MSME players to increase financial literacy and utilize financial technology to support the sustainability of their businesses.
Kepuasan konsumen sebagai moderasi kenaikan PPN dan celebrity endorser terhadap minat beli Ayem, Sri; Wahidah, Umi; Nurlitawati, Merna; Kasim, Ahmad Nizam Che
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i1.1813

Abstract

Technological advances and changes in tax regulations, competition in the business sector present various possibilities and difficulties for business people who want to increase consumer interest in their products. With consumer satisfaction as a moderator variable, the purpose of this study is to determine whether celebrity endorsers and VAT increases affect purchase intention. This study collected data using purposive techniques and a quantitative approach using a questionnaire involving 100 respondents who are users of skin care products and have seen promotional advertisements for skin care products on social media in the Special Region of Yogyakarta. Data were analyzed using Structural Equation Modeling (SEM) techniques with AMOS software. The results showed that celebrity endorsers and VAT increases have a positive effect on consumer interest, which shows that these two strategies can increase consumer interest in making purchases. The results also reveal that the moderating variable of customer satisfaction can moderate the relationship between the increase in VAT and celebrity endorsers on purchase intention. This shows that an increase in VAT and celebrity endorsers can increase consumer buying interest, so both can be used as effective marketing strategies. In addition, customer satisfaction plays an important role as a moderator that strengthens the influence of these two factors on purchase intention.
Pengaruh content marketing dan electronic word of mouth (E-WoM) terhadap purchase decision produk Skin1004 yang dimediasi oleh fear of missing out (FoMO) (studi kasus pada Gen Z di Kota Palu) Fitrianingsih, Ananda; Bachri, Syamsul; Muzakir; Farid
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i1.1830

Abstract

In the current digital era, digital marketing strategies are increasingly used by various companies, including Skin1004, ranging from content marketing creation to the utilization of E-WoM. This has led to the emergence of the FoMO phenomenon, which has now become an important factor influencing purchase decisions, especially among Gen Z. This study aims to analyze and determine the effect of content marketing and electronic word of mouth on the purchase decision of Skin1004 products, mediated by fear of missing out (FoMO) among Gen Z in Palu City. The research method used is quantitative with Structural Equation Modeling (SEM) analysis based on Partial Least Square (PLS). The sample was taken using purposive sampling with 150 respondents. The results of the study show that the content marketing variable has a positive and significant effect on fear of missing out and purchase decision, the electronic word of mouth variable has a positive and significant effect on fear of missing out and purchase decision, the fear of missing out variable has a positive and significant effect on purchase decision, and the fear of missing out variable can mediate the effect of content marketing on purchase decision and the effect of electronic word of mouth on purchase decision.

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