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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 140 Documents
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The effect of mindfulness on work engagement mediated by psychological capital and psychological empowerment Lysander, Mohammad Ahyar Syafwan; Bintang, Anjas Mutiara; Hadi, Syamsul
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.v6i2.2131

Abstract

This study aims to examine the effect of mindfulness on work engagement, mediated by psychological capital and psychological empowerment, among Generation Z employees in Yogyakarta. The primary issue addressed is the rising levels of stress and job demands experienced by this demographic, necessitating effective strategies to boost engagement and mental resilience. Methodology: This study obtained data by questionnaires, with data collected from 100 respondents selected through stratified sampling from the Base Jogja Menfess Community. Data were analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM) via SmartPLS 4. Finding: The study findings indicate that mindfulness has a positive effect on psychological capital and psychological empowerment, but does not directly influence work engagement. Psychological empowerment emerged as a significant mediator, enhancing work engagement, while psychological capital demonstrated limited influence, possibly due to regional cultural and economic factors. Conclusion: The study concludes that while mindfulness effectively strengthens psychological resilience and empowerment, its impact on work engagement is more pronounced when supported by empowering work environments.
Pengaruh cyberloafing, stres kerja, dan komitmen organisasional terhadap niat untuk berpindah kerja pada karyawan generasi z di Jakarta Selatan Suwandi, Daffa Harits; Levianto, Jubei; Fathoni, Muhammad Anwar
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.v6i2.2133

Abstract

This study aims to analyze the influence of cyberloafing, job stress, and organizational commitment on turnover among Generation Z employees in South Jakarta. The phenomenon of high turnover rates of young employees in the digital era is a significant issue that requires special attention in human resource management. This study uses a quantitative approach with a survey method by distributing structured questionnaires to Generation Z employees selected using a purposive sampling technique. The data obtained were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS) to test the direct influence between variables. The results show that cyberloafing and job stress have a positive and significant effect on turnover, while organizational commitment has a negative and significant effect, thus reducing turnover intentions among Generation Z. These findings provide a theoretical contribution by expanding the study of turnover models in the Generation Z group, which is still limited in the context of developing markets. Practically, the results of this study can be a basis for organizations to reduce cyberloafing behavior, reduce job stress, and increase organizational commitment through appropriate digital policies, training, and career development
Profitability analysis of cigarette sub-sector companies with capital structure as an intervening variable Bilqiis, Rifa Adila; Supriadi, Yudi Nur; Purwanto, Sri; Nurwati, Etty; Moeljadi, Moeljadi
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.v6i2.2134

Abstract

This study aims to examine and analyze the effects of liquidity and activity on profitability, with capital structure as an intervening variable. Liquidity and activity are proxied by the Current Ratio and Total Asset Turnover, respectively, while profitability is measured by Return on Assets, and capital structure is represented by the Debt to Equity Rasio. This study employs a quantitative research approach. The population consists of cigarette sub-sector companies that are officially registered and listed on the Indonesia Stock Exchange from 2018 to 2023. The study adopts a full sampling method, in which all members of the population serve as the research sample, comprising five cigarette sub-sector companies listed on the Indonesia Stock Exchange during the 2018–2023 period. Data analysis was conducted using the Panel Data Regression Model with the assistance of the EViews 12 software. The results of the study indicate that liquidity and capital structure have a negative effect on profitability, while activity has a positive effect on profitability. In addition, both liquidity and activity negatively affect capital structure as the intervening variable. Furthermore, capital structure is found to mediate the effects of liquidity and activity on profitability. The findings reveal that liquidity and capital structure have a significant negative effect on profitability, while activity has a significant positive effect, and capital structure effectively mediates the relationship between liquidity, activity, and profitability
Impact of Social Media Marketing and Service Quality on Engagement and Purchase Intention at Moria Café Zeffry, Zeffry; Bernard T. Widjaja
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.v6i2.2135

Abstract

This study aims to analyze the influence of Social Media Marketing (SMM) and Service Quality (SQ) on Customer Engagement (CE) and Purchase Intention (PI) among customers of Moria Coffee, a growing local coffee shop in Lembang, West Java. A quantitative approach was employed using Structural Equation Modeling Partial Least Squares (SEM-PLS), processed with SmartPLS 4 software. Data were collected from 160 respondents using a closed-ended questionnaire with a Likert scale. This study employs a quantitative approach using an explanatory survey method. The quantitative approach was chosen as it allows for the collection of numerical data that can be statistically analyzed to objectively and systematically examine causal relationships between research variables. : The findings show that SMM does not directly influence PI but has a significant effect on CE. Conversely, SQ directly and significantly affects both CE and PI. Furthermore, CE is proven to mediate the relationship between both SMM and PI, and SQ and PI. The R-square values indicate strong predictive power (R² PI = 0.671), and PLS Predict results confirm that the model has a reliable predictive capability for new data. These results underscore the strategic role of Customer Engagement as a mediator between external marketing stimuli and consumers’ purchase intention. The study offers practical implications for digital marketing management and service strategies, as well as theoretical contributions to consumer behavior literature focusing on engagement and experiential marketing
The influence of education, credit access, and entrepreneurship on community welfare in Buleleng Regency Diputra, Gde Indra Surya; Yoga, Gede Agus Dian Maha
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.v6i2.2136

Abstract

This study aims to examine the influence of education, credit access, and entrepreneurship on the level of community welfare in Buleleng Regency. The research seeks to provide evidence-based recommendations for more effective regional development policies. A quantitative associative approach was employed using primary data collected through questionnaires and secondary data from relevant institutions. Data analysis was conducted using SPSS and SmartPLS software, involving validity and reliability tests, structural model evaluation, and hypothesis testing. Significance was assessed using t-statistics (>1.96) and p-values (<0.05). The results reveal that both education and entrepreneurship have a significant positive effect on community welfare, with entrepreneurship emerging as the most influential factor. In contrast, access to credit was found to have a negative effect, indicating the need for improved financial literacy and credit management among the population. This study contributes to the limited body of literature that simultaneously examines education, credit access, and entrepreneurship in relation to community welfare in rural areas. It offers a comprehensive framework for policymakers to integrate educational development, entrepreneurial support, and prudent credit governance to enhance sustainable socio-economic outcomes
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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