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 155 Documents
Financial empowerment, digital financial literacy, and family support in transforming migrant remittances into productive business capital Asep Hendriana; Indri Guslina; Iqbal
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.v7i1.2334

Abstract

Financial empowerment, digital financial literacy, and family support in transforming migrant remittances into productive business capital Previous studies have rarely integrated financial empowerment, digital financial literacy, and family support in explaining productive remittance transformation among migrant households. This study aims to analyze the influence of financial empowerment, migrant digital financial literacy, and family support on the transformation of remittances into productive business capital among Indonesian migrant worker households. The study also examines the mediating role of family support in encouraging business-oriented remittance allocation and sustainable economic activities. A quantitative approach was employed using Partial Least Square–Structural Equation Modeling (PLS-SEM) through SmartPLS software. Data were collected from 111 Indonesian migrant worker households using purposive sampling techniques. The findings reveal that financial empowerment significantly affects both family support and productive remittance transformation. Family support also demonstrates a positive influence on entrepreneurial investment and productive economic activities. Meanwhile, migrant digital financial literacy shows weak and insignificant effects on both family support and productive remittance transformation. The study confirms that financial empowerment and family support are the dominant factors encouraging productive financial behavior among migrant households. Furthermore, family support partially mediates the relationship between financial empowerment and productive remittance transformation. These findings imply that financial empowerment programs and family-based financial education should be strengthened to support sustainable entrepreneurship and household economic resilience.
Peran kepercayaan dalam memediasi dampak konten afiliasi TikTok terhadap niat membeli secara digital Marsa Azrani; 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.v7i1.2335

Abstract

The rise of artificial intelligence (AI)-generated affiliate content on TikTok raises an unanswered question: to what extent can such content build user trust and drive purchase intention. This study examines the role of AI-produced affiliate content on Generation Z's purchase intention, with trust as a mediating variable, focusing on the TikTok account @OctapoLab.AI. A total of 149 Generation Z TikTok users in Surabaya were selected through purposive sampling and analyzed using PLS-SEM with SmartPLS 3. All four hypotheses were supported: AI-produced affiliate content had a positive and significant effect on trust (β = 0.547; T = 6.270; p < 0.001); trust had a positive and significant effect on purchase intention (β = 0.498; T = 7.507; p < 0.001); AI-produced affiliate content also positively and significantly influenced purchase intention (β = 0.367; T = 4.050; p < 0.001); and trust partially mediated the relationship between the two (β = 0.272; T = 4.119; p < 0.001). These findings indicate that accurate and consistent information quality can build consumer trust in AI-produced affiliate content. Digital creators are encouraged to prioritize information quality when designing AI-based affiliate strategies.
Aura framing and fan behavioral intentions: a quantitative case study of Harra’s digital branding strategy Ahmad Budi Sulistioyuwono; Mulyadi Muchtiar; Erlangga Rahmini; Herman S Soegoto; Agus Riyanto
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.v7i1.2348

Abstract

This study examines the influence of aura framing on fan behavioral intentions in the context of the Indonesian pop band Harra. The research aims to analyze how visual content affects fan engagement and behavioral responses in digital media. The study employed a quantitative explanatory case study design integrating primary and secondary data. Primary data were collected through an online survey involving 112 fans, while secondary data were obtained from Google Analytics to evaluate engagement metrics from Harra’s Instagram posts. The study investigates the effects of Visual Liveness, Visual Authenticity, and Visual Emotionality on fan behavioral intentions, including willingness to buy, membership continuance intention, and electronic word-of-mouth intention. Data analysis was conducted using validity and reliability testing followed by multiple linear regression analysis. The findings reveal that all dimensions of visual aura significantly influence fan behavioral intentions, with Visual Authenticity emerging as the strongest predictor. In addition, digital engagement increased following the release of Harra’s single. These findings indicate that emotionally authentic and relatable visual content plays an important role in strengthening fan loyalty and online engagement. Theoretically, this study contributes to the development of digital branding studies by extending the concept of aura framing as a mechanism for fostering emotional closeness and fan loyalty through visual communication. Practically, the study provides insights for independent musicians and creative industry practitioners in developing authentic and emotionally resonant visual branding strategies to strengthen long-term audience engagement.
Determinants of SMEs' access to finance: firm characteristics, financial delinquency, and fintech adoption Halimatul Fitriyah; Muhammad Nanang Choiruddin
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.v7i1.2354

Abstract

Limited access to financing remains a major obstacle for Micro, Small, and Medium Enterprises in expanding their businesses, particularly amid intensifying market competition and the rapid digitalization of the financial sector. This study offers novelty by integrating firm characteristics, financial delinquency, and fintech adoption within a single framework while examining the moderating role of government support in MSMEs' access to finance. This research aimed to analyze the effects of Firm Characteristics, Financial Delinquency, and Fintech Adoption on MSMEs' Access to Finance among MSMEs in Malang City. A quantitative approach was employed using proportionate stratified random sampling with 411 respondents. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings indicate that Firm Characteristics, Financial Delinquency, Fintech Adoption, and Government Support positively and significantly affect Access to Finance. Fintech Adoption emerged as the strongest determinant. However, Government Support failed to moderate the relationships between the independent variables and Access to Finance. These findings suggest that MSMEs' financial accessibility is driven more by internal readiness and digital financial capability than by government intervention, particularly in developing-country contexts.
Pengaruh Muslim-friendly service design dan memorable experience terhadap loyalitas wisatawan melalui community engagement Natasya Putri Syahira; Bethani Suryawardani; Alma Syifa
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.v7i1.2363

Abstract

This research is motivated by the declining loyalty of Muslim tourists to urban halal tourism destinations despite the increasing number of visits. In addition, the influence of Muslim-Friendly Service Design on loyalty still shows inconsistent results and the role of Muslim Community Engagement as a mediating variable is still limited research. This study aims to analyze the influence of Muslim-Friendly Service Design and memorable experience on Muslim tourist loyalty through Muslim Community Engagement in the Trans Studio Bandung Integrated Area. The study used a quantitative approach with a survey method of 150 respondents and was analyzed using SEM-PLS. The results showed that memorable experience and Muslim Community Engagement have a significant positive effect on Muslim tourist loyalty, while Muslim-Friendly Service Design has no direct effect on loyalty, but has a significant effect on Muslim Community Engagement. These findings indicate that memorable tourism experiences and community involvement play an important role in strengthening Muslim tourist loyalty.