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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 155 Documents
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Exploring the moderating role of natural language between the use of AI and auditing and fraud detection in accounting information system: an empirical study in Indonesia Umi Wahidah; Didik Subiyanto; Sri Ayem; Nguyen Tan Huynh
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.7, No.1 (2026): June 2026
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v7i1.2141

Abstract

This study aims to investigate the moderating role of Natural Language Processing (NLP) in the relationship between AI-empowered accounting information systems and audit and fraud detection. The research method used is quantitative analysis with data collection through questionnaires distributed to respondents from finance and accounting departments of companies in Indonesia. This study uses multiple regression analysis and Moderated Regression Analysis (MRA) to test hypotheses. The results show that AI in accounting information systems has a significant effect on audit and fraud detection, with prevention and investigation dimensions as the main contributors. NLP partially moderates the relationship between AI and audit and fraud detection, where NLP significantly strengthens the prevention dimension, negatively moderates the investigation dimension, but does not moderate the dimensions of data gathering, data analysis, risk assessment, and detection. Theoretical Contribution: This study extends the literature on AI and NLP integration in accounting information systems by showing that NLP effectiveness is context-specific and differential depending on the AI dimension being moderated. Practical Contribution: These findings provide guidance for audit practitioners and organizations in prioritizing NLP implementation in preventive audit systems, as well as providing careful considerations in implementing NLP for fraud investigation.
Pengaruh kepercayaan, layanan, dan kepuasan nasabah terhadap loyalitas nasabah dalam menggunakan layanan sistem digital Muhammad Reno Hartono; Kosasih; Y. Ony Djogo; Farida Yuliaty; Fitriana
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.7, No.1 (2026): June 2026
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v7i1.2305

Abstract

The advancement of Information Technology in the digital era has had a major impact on banking, one of which is through mobile cards. Although the services provided are fairly satisfactory, the use of the m-card application is still relatively small which causes the emergence of irresponsible people who abuse the internet which is often referred to as cybercrime. So that people, especially cash card customers, become hesitant in using m-card Services. Therefore, this study examines the effect of trust, service quality, and customer satisfaction on customer loyalty in the digital service system of PT Cazh Teknologi Inovasi in Ketapang regency, West Kalimantan. This study uses a quantitative approach by using Likert scale-based questionnaires distributed to users of cazh digital services. The results of the analysis reveal that trust and service quality have a positive and significant impact on customer loyalty. Overall, these three variables simultaneously have a significant effect on loyalty to cazh digital services. Customer confidence in the reliability and security of the system further strengthens confidence in its use. The level of superior service quality along with high satisfaction further strengthens loyalty. Thus, these three crucial elements play an important role in shaping customer loyalty to PT Cazh Teknologi Inovasi's digital services, as well as supporting sustainable growth in the digital era.
Hybrid work as a determinant of employee job satisfaction through work-life balance in Dompet Dhuafa Iqbal; Indri Guslina; Asep Hendriana
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.7, No.1 (2026): June 2026
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v7i1.2313

Abstract

Hybrid work has become a widely adopted flexible work arrangement; however, its impact on job satisfaction through work life balance remains inconsistent, particularly in non profit organizations. This study aims to examine the effect of hybrid work on job satisfaction and the mediating role of work life balance at Dompet Dhuafa.This study employs a quantitative approach using Partial Least Squares Structural Equation Modeling. Data were collected from 110 employees through purposive sampling. The results show that hybrid work has a positive and significant effect on job satisfaction and work life balance. However, work life balance does not significantly affect job satisfaction and does not mediate the relationship. These findings highlight the context dependent role of work life balance and provide practical insights for designing effective hybrid work systems.
The effect of work-life balance, environment, and workload on nurse performance at Ken Saras Hospital Maret Hari Suminarsih; Pitaloka Dharma Ayu; Muhammad Arif Rakhman
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.7, No.1 (2026): June 2026
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v7i1.2319

Abstract

This study investigates the effect of work-life balance, work environment, and workload on nurse performance at Ken Saras Hospital. Using a quantitative correlational design, data were collected from 109 nurses selected through purposive sampling. Questionnaires were employed as the primary data collection method, and the data were analyzed using multiple linear regression. The findings reveal that work-life balance and work environment have a positive and significant effect on nurse performance, while workload has a negative and significant effect. Among the variables, the work environment emerges as the most dominant factor influencing performance. Simultaneously, all three variables significantly affect nurse performance, with a contribution of 62%, indicating that these factors collectively play a substantial role. The study highlights that nurse performance is influenced by the interaction of individual, organizational, and job demand factors. It suggests that hospitals should enhance work-life balance, create supportive work environments, and manage workload effectively to improve overall nurse performance.
Peran pendidikan keagamaan dalam membentuk modal manusia masyarakat Muslim di Patani Murnee Masae; Nurochim; Sita Ratnaningsih
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.7, No.1 (2026): June 2026
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v7i1.2321

Abstract

Religious education in Patani, Southern Thailand, plays a strategic role in preserving the Malay-Islamic identity and shaping the character of the minority Muslim community. Although its socio-political role has been extensively studied, there remains a disconnect between the traditional functions of Islamic educational institutions and the economic parameters of human capital development. This study aims to analyze the contribution of religious education to shaping the human capital of the Patani Muslim community, focusing on moral aspects, social competence, and literacy skills. Using a qualitative descriptive method with a literature review approach, this study evaluates the role of Islamic boarding schools (pesantren), madrasahs (Islamic schools), and modern Islamic schools. The results indicate that religious education significantly influences the formation of non-economic human capital through the internalization of morals, discipline, and Arabic and Jawi literacy. However, gaps are found in the integration of technical and academic skills required by the modern labor market. In conclusion, religious education is a key foundation of human capital in Patani, but requires curriculum transformation and strengthened collaboration with national policies to enhance its effectiveness in community economic empowerment.
Determinan resiliensi UKM dari perspektif manajemen teknologi: sebuah systematic literature review Natalia Magdalena Rafu Mamulak; Erma Suryani; Jerry Dwi Trijoyo Purnomo
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.7, No.1 (2026): June 2026
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v7i1.2322

Abstract

SME resilience has become a strategic issue because small and medium enterprises operate in increasingly turbulent environments shaped by crises, market shifts, supply chain disruptions, and rapid digitalization, while the technology management perspective provides a relevant lens for explaining how SMEs survive, adapt, and recover. This study aims to identify the determinants of SME resilience from a technology management perspective and to synthesize the conceptual relationships among variables as a foundation for developing a system dynamics model. The study employs a PRISMA-based Systematic Literature Review using four databases, namely Scopus, Taylor & Francis, IEEE, and ScienceDirect, resulting in 18 included articles. The findings show that the determinants of SME resilience can be grouped into four major categories: internal technological capabilities, managerial and organizational capabilities, external environment and ecosystem support, and resilience outcomes. The most dominant variables in the literature include digital transformation, dynamic capabilities, IT capability, digital capability, absorptive capability, organizational agility, and government support. The conceptual synthesis further reveals that technology-related factors rarely influence resilience directly, but rather operate through mediating mechanisms such as digital transformation, organizational agility, ambidexterity, and strategic flexibility. The novelty of this study lies in its synthesis of SME resilience determinants from a technology management perspective that is explicitly directed toward supporting the development of a system dynamics model. Accordingly, this review does not merely identify the determinants of SME resilience, but also organizes them into a conceptual foundation for modelling dynamic and interconnected causal relationships.
Entrepreneurial mindset: a systematic literature review and empirical study of MSMEs in the special region of Yogyakarta Utami Tunjung Sari; Bhenu Artha; Bahri; Niken Permata Sari; Asha Mussa Mallya; Cynta Alya Dinka
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.7, No.1 (2026): June 2026
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v7i1.2324

Abstract

The intersection of entrepreneurial mindset, artificial intelligence (AI), and business performance represents a dynamic research area, yet systematic syntheses of these relationships remain limited. This research aims to synthesize empirical evidence examining the connections between mindset development and AI adoption, while empirically evaluating their impact on MSME performance in Yogyakarta. Adopting PRISMA guidelines, a systematic literature review (SLR) analyzed 15 peer-reviewed articles published between 2019 and 2024. This was complemented by an empirical study of 51 MSME owners utilizing multiple linear regression analysis. SLR results indicate that AI integration catalyzes mindset development through cognitive enhancement and experiential learning. Empirical findings confirm that both entrepreneurial mindset and AI use are statistically significant predictors of business performance, collectively explaining 12.6% of the variance. Notably, entrepreneurial mindset exerts a stronger influence than AI adoption. These results imply that digital transformation is most beneficial when grounded in an entrepreneurial approach. Recommendations include integrating generative AI into curricula and fostering strategic AI literacy among practitioners to enhance business sustainability.
Analisis faktor resistensi karyawan terhadap penggunaan HRIS menggunakan innovation resistance theory Ketut Ayu Anggi Pradnyaswari; Adrian Wijanarko
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.7, No.1 (2026): June 2026
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v7i1.2325

Abstract

This study examines how factors within Innovation Resistance Theory (IRT)—namely usage barrier, value barrier, risk barrier, tradition barrier, and image barrier—affect employee resistance to the use of Human Resource Information System (HRIS) in companies located in Jakarta. Research discussing employee resistance toward HRIS implementation using the IRT framework remains limited in the Indonesian context. A quantitative approach was employed using a survey method, with data collected from 200 employees who have experience using HRIS through purposive sampling. The data were gathered using a Likert-scale questionnaired and analyzed through multiple linear regression with the help of SPSS software. The findings reveal that all five factors significantly contribute to employee resistance. Among them, risk barrier emerges as the most influential factor, indicating that concerns related to data security and system uncertainty play a central role in shaping employees’ reluctance to adopt HRIS. These results suggest that organization need to place greater emphasis on building trust and ensuring system reliability when implementing new technologies. This study contributes to the development of IRT application in the context of HRIS usage. Overall, this study provides both theoretical and practical contribution by enriching the discussion on innovation resistance and offering insights for organizations in effectively managing employee resistance to support successful HRIS implementation.
Determinants of whistleblowing intentions in accounting students: the moderating roles of religiosity and locus of control Anna Aletheia; Endah Susilowati
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.7, No.1 (2026): June 2026
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v7i1.2327

Abstract

The purpose of this study is to examine and demonstrate the influence of professional commitment on the intention to engage in whistleblowing, moderated by religiosity and locus of control. The data used in this study were quantitative, collected via a questionnaire distributed to students in the Accounting program at state university in Surabaya, class of 2022. The data analysis technique used in this stud was Partial Least Squares (PLS) with the assistance of WarpPLS 8.0 software. The results of this study indicate that professional commitment has a positive effect on an individual’s intention to engage in whistleblowing, while religiosity and locus of control have a negative effect, thereby weakening the relationship between professional commitment and whistleblowing intention. This proves that students in the Accounting program at State Universities in Surabaya have a high level of professional commitment, which encourages them to have the courage to report instances of fraud occurring on campus. whistleblowing intentions, as well as the moderating effects of religiosity and locus of control on the influence of professional commitment on whistleblowing intentions.
Studi komparatif engagement rate konten kecantikan berdasarkan tier influencer TikTok: nano, micro, macro, mega Revalina Renata; Ratih Amelia
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.7, No.1 (2026): June 2026
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v7i1.2329

Abstract

TikTok has become one of the primary platforms for influencer marketing strategies among beauty brands in Indonesia. However, the assumption that mega influencers always generate the highest engagement has not been widely tested empirically. This study compares the engagement rate (ER) of beauty content across four influencer tiers, namely nano, micro, macro, and mega influencers on Indonesian TikTok. Data were collected through non-participant observation of 120 videos from 12 accounts using purposive sampling. Data analysis was conducted using the Kruskal-Wallis test and post hoc Mann-Whitney test with Bonferroni correction. The results revealed a significant difference in ER among the four influencer tiers (H = 17.311; p = 0.001; ε² = 0.145). Macro influencers had the highest mean ER (11.634%) and differed significantly from all other tiers. In contrast, mega influencers were not consistently superior, while nano influencers were not found to have the lowest ER. Mega influencers also showed the most consistent performance, indicated by the lowest coefficient of variation (48.3%). Theoretically, these findings indicate that the relationship between follower count and engagement is not linear within TikTok's algorithm-driven ecosystem. This study provides empirical insights for beauty brands in selecting influencer tiers according to campaign objectives on TikTok.

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