cover
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 140 Documents
Faktor psikologis dan peran literasi keuangan dalam keputusan investasi cryptocurrency gen-z Gunanto, Dedi; Kusuma, Pradana Jati
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.v6i1.1839

Abstract

This study was conducted to analyze the influence of psychological herding behavior and illusion of control on cryptocurrency investment decisions with financial literacy as moderation. This research focuses on generation z in Semarang City, which often faces difficulties in making investment decisions due to psychological factors and different levels of financial literacy. The sample selection used purposive sampling technique, with a total sample of 130 respondents. The results showed that herding behavior and illusion of control positively and significantly affect cryptocurrency investment decisions, indicating that young investors tend to follow market trends and have excessive confidence in their abilities. However, financial literacy was unable to moderate the relationship, suggesting that current financial knowledge is not enough to reduce psychological biases in investment decision-making. These findings underscore the importance of improving financial literacy among Generation Z so that they can manage their investment portfolios more wisely, especially in the face of investment instruments that have the potential for high returns but also great risks.
Peran mediasi brand experience terhadap pengaruh user-generated social media communication pada customer-based brand equity Haidar, Safiradinda; Fachrunnisa, Olivia
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.v6i1.1901

Abstract

The increasingly tight competition in the telecommunications industry, has encouraged companies to have a unique position in the minds of customers. This study aims to analyze the role of brand experience mediation in influencing user-generated social media brand communication towards brand customer-based brand equality on the Indibiz Telkom Instagram platform. The research design was cross-sectional, with a sample of 170 respondents from Indibiz Telkom customers and social media followers. Data were collected through questionnaires and analyzed using Smartpartial Least Square (SmartPLS). The results of the study showed that user-generated social media brand communication had a significant effect on brand experience (p = 0.000; β = 0.749; t> 1.96) but did not have a significant direct effect on customer-based brand equity (Y) (p = 0.264; β = 0.116; t <1.96). Brand experience (Z) has a significant influence on customer-based brand equity (Y) (p = 0.000; β = 0.761; t > 1.96) and plays a key role in mediating the relationship between user-generated social media brand communication and customer-based brand equity (p = 0.000; β = 0.570; t > 1.96). This shows that Brand Experience, which includes sensorial, emotional, intellectual, and behavioral experiences, is an important element in increasing customer-based brand equity. Model provides a new theoretical understanding of the dynamics of brand communication on digital platforms, which can be useful if applied.
Techno-economic analysis of the transition from off-Grid to on-grid electricity in the mining industry Nurliani, Alin; Noveria, Ana
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.v6i1.1915

Abstract

The mining sector's reliance on off-grid diesel generators imposes significant economic and environmental costs, including high energy expenditures and substantial greenhouse gas emissions. While existing techno-economic studies have explored renewable hybrids for off-grid mining operations, there remains a critical gap in evaluating grid-connected transitions—especially in emerging economies with coal-dependent grids like Indonesia. This study aims to find out how can transitioning from diesel to grid electricity in Indonesia’s mining sector achieve cost savings and emission reduction. Through integrated Levelized Cost of Electricity (LCOE), Net Present Value (NPV), and CO₂ emission analysis of a mining company as a case study, we demonstrate two key novel contributions: (1) a framework for quantifying trade-offs between cost savings and emission reductions in coal-reliant grids, and (2) empirical evidence that grid adoption reduces energy costs by 66% (from $0.50/kWh to $0.17/kWh) while delivering a projected NPV of $14.46 million (IRR: 32.34%). Moreover, switching to on-grid PLN shows a potential emission reduction of 2,054 tons/year (15% decrease). These findings highlight the dual imperative of grid electrification and renewable integration for sustainable mining, offering policymakers and industry stakeholders a replicable model to balance economic and environmental goals in resource-intensive sectors.
Pengaruh athlete endorsement dan online review terhadap keputusan pembelian brand olahraga Ortuseight yang dimediasi kepercayaan Sasilintang, Imadulhaq Razan; 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.v6i1.1917

Abstract

This study aims to examine the influence of athlete endorsement and online reviews on consumer trust and its impact on purchase decisions for Ortuseight products. A quantitative approach was employed using Partial Least Square–Structural Equation Modeling (PLS-SEM) for data analysis. Data were collected from 120 respondents who are consumers of the Ortuseight brand through purposive sampling. The results indicate that both athlete endorsement and online reviews have a positive and significant influence on consumer trust. Furthermore, consumer trust is proven to mediate the relationship between the two independent variables and purchase decisions. These findings highlight that a strategic combination of credible athlete endorsements and informative online reviews can effectively enhance consumer trust and drive purchase decisions for local sports brands.
Analysis of integrated marketing communication in strengthening brand image: comparative study of Ayam Bang Dava and Mang Katsu Brand under PT. Senang Ganyang Lapar Nurrohmah, Syifa; Chan, Arianis; Muttaqin, Zaenal
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.v6i1.1932

Abstract

This study examines two virtual restaurant brands—Ayam Bang Dava and Mang Katsu—as the research objects. This research offers a novel comparative analysis of Integrated Marketing Communication (IMC) strategies implemented by two brands operating under the same parent company within a shared cloud kitchen environment—a context that remains underexplored in existing academic literature. It aims to compare how each brand’s IMC strategies influence brand image across five dimensions (public relations, promotion, events, digital interaction, packaging). Employing a sequential exploratory mixed-methods design, qualitative data were gathered via interviews and observations, then quantitative data were collected through consumer questionnaires (purposive and accidental sampling). Qualitative findings were analyzed with the Miles and Huberman model; quantitative differences were tested using the Mann-Whitney U test. Results indicate significant inter-brand differences in promotional messages and media use (p < 0.05), digital personalization and dialogue quality (p < 0.05), and use of packaging for promotion (p < 0.05). In terms of brand image, credibility and visual recognition differed significantly (p < 0.05), as did personal, experiential, and economic benefits (p < 0.05). Practically, this study contributes to a deeper understanding of how differentiated IMC approaches within a unified operational structure can support brand development—particularly for emerging brands like Mang Katsu—while maintaining competitive parity in overall communication effectiveness (p = 0.774).  
A bibliometric analysis of leadership management Bahri, Bahri; Sari, Utami Tunjung; Artha, Bhenu; Sari, Niken Permata; Supranta, Virginia Amelia; Raihan, Atha
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.v6i2.1618

Abstract

Being a leader means having to use the resources that are available to you, whether they be material or human, in order to achieve goals and maintain organizational unity. Analysts define leadership as the process by which one individual inspires a group of people to work together toward a single objective. The main objective of this study was to quantify and identify the current state of leadership management through bibliometric analysis, to identify emerging issues, and to lay the foundation for subsequent research in the area. We use bibliometric analysis with VOS Viewer and have outlined the research literature from 2013 to 2023 to demonstrate the outlook for leadership management. This paper resulting in a refined dataset of 3691 articles. This study provides an in-depth bibliometric analysis of leadership management, revealing the global research landscape, international collaboration, publication trends, research hotspots, and emerging frontiers. The global output of publications maintains a balanced growth, highlighting the active engagement in this field. The analysis recognizes leading researchers and institutions globally, with the United States standing out as a major contributor.
Pengaruh work-Life balance dan pengembangan karir terhadap loyalitas karyawan dengan kepuasan kerja sebagai variabel moderasi Azzahra, Kania Najmi; Mapuasari, Supeni Anggraeni
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.v6i2.2095

Abstract

Employee loyalty is an important factor in achieving organizational success. Employees who show their dedication have the motivation to achieve organizational goals. The purpose of this study was to determine the effect of the independent variables work-life balance and career development on employee loyalty with job satisfaction as moderator. This quantitative research uses questionnaires and snowball sampling techniques. The sample consists of private employees. The findings show that work-life balance variables have a positive but statistically insignificant influence on employee loyalty variables. Career development variables have a positive and significant influence on employee loyalty. Job satisfaction strengthens the relationship between career development and employee loyalty.
Green entrepreneurship capabilities and strategic accounting as dual drivers of MSME sustainability: the moderating dynamics of financial technology adoption Prasetiyo, Yudhi
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.v6i2.2125

Abstract

This study aims to analyze the influence of green entrepreneurial orientation and strategic accounting on business sustainability, with financial technology (Fintech) as a moderating variable. This study uses quantitative approach with an explanatory research type. Data collection was conducted by distributing questionnaires to 100 micro, small, and medium enterprises (MSMEs) in South Tangerang City. The data analysis technique used the Structural Equation Modeling method based on Partial Least Squares (PLS-SEM). The results show that green entrepreneurial orientation and strategic accounting have a direct positive and significant effect on MSME business sustainability. This finding emphasizes the importance of integrating environmental awareness and strategic financial management in building sustainable small and medium enterprises in the modern era. However, the results also show that Fintech as a moderating variable does not have a significant influence in strengthening the relationship between green entrepreneurial orientation and strategic accounting on business sustainability. The research model used has met the validity and reliability indicators and has good predictive power. Based on the results of this study, it’s recommended that MSMEs increase their understanding and capacity in implementing green entrepreneurship principles, strengthen strategic accounting practices, and gradually optimize the use of Fintech to support long term business sustainability.
Pengaruh literasi keuangan, financial technology, dan dompet online pada kinerja keuanggan UMKM: peran moderasi inklusi keuangan (studi kasus UMKM di Kota Yogyakarta) Ayem, Sri; Wahidah, Umi; Susanti, Dyah Ari; Supatman, Supatman; Yovita, Nila Sinta; Lada, Suddin
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.v6i2.2126

Abstract

This study analyzes the effect of financial literacy, financial technology, and e-wallets on the financial performance of MSMEs, with financial inclusion as a moderating variable among MSMEs in Yogyakarta City. Using a quantitative method with 100 MSME respondents selected through purposive sampling, the multiple linear regression results show that financial literacy and financial technology positively influence financial performance, while e-wallets have no significant effect. The Moderated Regression Analysis (MRA) indicates that financial inclusion does not moderate the relationship between the three independent variables and MSME financial performance. Simultaneously, all three variables affect financial performance. Theoretically, this study expands the application of RBV and TAM by integrating knowledge and digital technology aspects, enriching the literature on MSME performance determinants in the Industry 4.0 era. Practically, the findings provide insights for MSMEs, policymakers, and financial institutions to enhance financial literacy and the adoption of financial technologies.
Peran entrepreneurial self-efficacy dalam hubungan digital competence dan opportunity recognition capacity terhadap nascent entrepreneurial behavior Pratama, Rejas; Purwaamijaya, Btari Mariska; Hermawan, Adam
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.v6i2.2130

Abstract

This study addresses the intention–behavior gap in university entrepreneurship by testing how digital competence (DC) and opportunity recognition capacity (ORC) shape nascent entrepreneurial behavior (NEB) through entrepreneurial self-efficacy (ESE). A causal-confirmatory quantitative design was applied to 120 student members of HIPMI PT at Universitas Pendidikan Indonesia; data were analyzed using PLS-SEM (SmartPLS 4). Results show ORC significantly increases ESE and NEB, whereas DC affects only ESE; ESE neither predicts NEB nor mediates the effects of DC and ORC. Theoretically, the findings position ESE as necessary but not sufficient for early entrepreneurial action and identify ORC as a proximal cognitive trigger that channels capability into behavior under supportive conditions. Practically, the study recommends experiential learning and structured opportunity pipelines (e.g., project-based tasks, mentoring/incubation, market validation) to convert self-efficacy into observable nascent behavior.