Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)
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.
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140 Documents
<![CDATA[Kualitas pengelolaan keuangan: keterampilan dan pengetahuan pegawai dalam mengoperasikan SISMIOP pada Badan Pengelola Keuangan dan Pendapatan Daerah Kabupaten Tasikmalaya ]]>
<![CDATA[Wardhani, Dyah Ciptaning Lokiteswara Setya]]>;
<![CDATA[Rusliana, Nanang]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i1.914
<![CDATA[This study aims to determine the effect of skills and knowledge of human resources on the implementation of quality of financial management at BPKPD, Tasikmalaya Regency. This type of research is explanatory research that explains the causal relationship between variables through hypothesis testing. This study used a sample of 25 respondents. Sampling using a saturated sample technique. The test equipment used is a research instrument test and multiple regression analysis. From the results of this test, it can be concluded that the significance value (Sig) of the skill that there is an influence between skill and the quality of financial management, the significance value (Sig) of the knowledge variable means that there is an influence between skills and quality of financial management and the value of R Square is 0.848 which implies that the skills and knowledge variables affect the quality of financial management 84.80% while the rest is influenced by other variables outside this regression equation or variables that are not examined.]]>
<![CDATA[Struktur modal dan kepemilikkan asing terhadap agresivitas pajak perusahaan manufaktur di Indonesia ]]>
<![CDATA[Junaidi, Ahmad]]>;
<![CDATA[Harini, Ririn]]>;
<![CDATA[Yuniarti, Rina]]>;
<![CDATA[Sumarlan, Ahmad]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i1.925
<![CDATA[This study aims to determine the effect of capital structure and foreign ownership on corporate tax aggressiveness in food and beverage companies listed on the IDX. Tax aggressiveness is the dependent variable The independent variable, while foreign ownership is the independent variable. This type of research is quantitative with secondary data sources obtained from annual reports and financial reports on the Indonesia Stock Exchange. The population in this study is 30 food and beverage companies listed on the IDX for 2018-2020. The sample is 27 companies obtained by the purposive sampling method. Data were analyzed using SPSS software version 26. The result showed that capital structure has a negative and significant effect on tax aggressiveness and foreign ownership has a positive and significant impact on tax aggressiveness. To get better results, further research can add other variables, use companies other than manufacturing, and extend the research period.]]>
<![CDATA[Optimalisasi kinerja organisasi melalui gaya kepemimpinan yang efektif untuk mencapai kepuasan kerja: sebuah studi literatur ]]>
<![CDATA[Wibowo, Frendy]]>;
<![CDATA[Tjahjono , Heru Kurnianto]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i1.929
<![CDATA[The potential success of a business depends on its organizational performance, meaning its ability to implement strategies effectively to achieve institutional goals. This study aims to describe a number of studies regarding organizational performance through effective leadership styles to achieve job satisfaction. The research method uses a literature review system with the stages of data analysis compare, contrast, and criticize. The research results show that leaders play an integral role in both organizational success and employee performance. Leadership requires special skills and abilities that are useful in complex leadership situations. Social competence and emotional intelligence must exist in every organization, so that even if there is conflict or upheaval within the organization, employees can still be motivated to work at full capacity because they feel satisfaction at work. Organizations that are oriented towards improving organizational performance must be able to fulfill employee job satisfaction, which in turn helps stimulate better employee performance and improve organizational performance.]]>
<![CDATA[Komitmen organisasi sebagai strategi peningkatan kinerja dan loyalitas karyawan: studi tinjauan literatur ]]>
<![CDATA[Raharjo, Santosa Budi]]>;
<![CDATA[Masahere, Usran]]>;
<![CDATA[Widodo, Wahyu]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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<![CDATA[Organizations must pay attention to human resource factors in increasing commitment to the organization to fully optimize the competencies they have. Organizational commitment is a high sacrifice made by employees to the organization and a certain belief in the acceptance of organizational values. This study aims to present a number of study results on strategies for improving employee performance and loyalty through organizational commitment. The research method uses a literature review system with the stages of data analysis compare, contrast, and criticize. The research results show that a high level of commitment from an employee can be one way to minimize the consequences of turnover. Organizational commitment is a reflection of the attitude or behavior of employees towards the company in the form of loyalty and action to achieve the vision, mission, and goals of the organization. Employees can be said to be committed if they have a high commitment to the company, this can be seen by looking at the characteristics of strong trust and support for the goals and values of the company, having a very strong will to work, achieve company goals, and always position themselves as part of the company. Employees with high commitment are able to provide high performance.]]>
<![CDATA[Efektivitas marketing mix 4P terhadap penjualan BUMDes “Sumber Rejeki” Desa Samir Kecamatan Ngunut Kabupaten Tulungagung ]]>
<![CDATA[Ulandari, Ofiana]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i1.931
<![CDATA[In the development of BUMDes Sumber Rejeki Samir experienced ups and downs in sales volume as in September-December 2022. So that researchers are interested in studying the marketing mix carried out by BUMDes Sumber Rejeki in increasing sales. The purpose of this study is to determine the effectiveness of the 4P marketing mix strategy (product, price, place, promotion). This type of research uses a qualitative descriptive approach. Data types and sources are primary and secondary data, data collection techniques are carried out by means of interviews and observations. Based on the results of the research conducted that: Product: the strategy used is to maintain the quantity and quality of products from year to year. Price: by providing a fairly affordable price. Place: a strategic location and direct and indirect distribution so that it is easy to reach. Promotion: promotional activities are carried out through social media, holding bonuses and discounts, and bundling products. The effectiveness of the marketing mix on sales can also be measured through the effectiveness ratio by calculating the percentage of achievement and sales volume targets. Therefore, it can be concluded in this study shows that the 4P marketing mix is very effective in the sales volume of BUMDes Sumber Rejeki.]]>
<![CDATA[Pengaruh media sosial dan kualitas layanan dalam membentuk motivasi membeli pemakai jasa terhadap pengambilan keputusan memakai jasa (studi pada UD. Sampoerna Wedding Banyuwangi) ]]>
<![CDATA[Zamahsari, Mohammad Fikri]]>;
<![CDATA[Sunaryo, Hadi]]>;
<![CDATA[Pardiman]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.2 (2023): December 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i2.836
<![CDATA[Penelitian ini bertujuan untuk mendeskripsikan kualitas pelayanan, media sosial, motivasi membeli, dan pengambilan keputusan memakai jasa serta pengaruh kualitas layanan dan media sosial terhadap pengambilan keputusan memakai jasa baik secara langsung maupun tidak langsung melalui motivasi membeli sebagai variabel intervening UD. Sampoerna Wedding, teknik sampling yang digunakan dalam penelitian ini adalah teknik random sampling dari jumlah sampel 112 orang pengguna jasa dan calon pengguna jasa UD. Sampoerna Wedding. Alat analisis data yang digunakan adalan analisis Structural Equation Modelling (SEM) menggunakan aplikasi PLS versi 3.0. Berdasarkan hasil analisis data menunjukkan bahwa kualitas layanan berpengaruh terhadap pengambilan keputusan UD. Sampoerna Wedding Banyuwangi, sedangkan media sosial tidak berpengaruh terhadap pengambilan keputusan UD. Sampoerna Wedding Banyuwangi dan kualitas layanan tidak berpengaruh terhadap motivasi membeli UD. Sampoerna Wedding Banyuwangi, media sosial berpengaruh terhadap motivasi membeli UD. Sampoerna Wedding Banyuwangi, motivasi membeli berpengaruh terhadap pengambilan keputusan UD. Sampoerna Wedding Banyuwangi, adapaun motivasi membeli mampu memediasi media sosial terhadap pengambilan keputusan akan tetapi motivasi membeli tidak mampu memediasi kualitas layanan terhadap pengambilan keputusan pada UD. Sampoerna Wedding Banyuwangi.]]>
<![CDATA[Model perilaku calon mahasiswa dalam memilih Universitas Terbuka: Sebuah penerapan dan pengembangan model theory of planned behavior ]]>
<![CDATA[Hendrian]]>;
<![CDATA[Patiro, Shine Pintor Siolemba]]>;
<![CDATA[Tantri, Sakina Nusarifa]]>;
<![CDATA[Aryani, Diah]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.2 (2023): December 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i2.863
<![CDATA[Penelitian ini memiliki tujuan untuk mengungkap faktor-faktor apa saja yang menjadi dasar dalam pembentukan niat dari para calon mahasiswa dalam memilih Universitas Terbuka (UT) sebagai tempat yang dipilih untuk kuliah berdasarkan model Theory of Planned Behavior (TPB) yang dikembangkan. Penelitian ini melibatkan sebanyak 873 responden yang merupakan mahasiswa di Unit Program Belajar Jarak Jauh (UPBJJ) UT Ambon, UPBJJ-UT Bandung, UPBJJ-UT Batam, UPBJJ-UT Majene, UPBJJ-UT Serang, dan UPBJJ-UT Jakarta. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Sementara itu, analisis data penelitian ini menggunakan alat statistik Structural Equation Modeling (SEM) yang berbasis pendekatan dua tahap. Hasil penelitian ini menunjukkan bahwa model Theory of Planned Behavior (TPB) yang dikembangkan mampu menjelaskan dan memprediksi perilaku calon mahasiswa dalam memilih UT sebagai tempat untuk melanjutkan kuliah. Variabel pengetahuan mampu memoderasi pengaruh sikap, norma subjektif, dan kontrol perilaku yang dirasakan terhadap niat berperilaku. Selain itu, penelitian ini juga mengindikasikan bahwa citra UT memiliki pengaruh pada pembentukan sikap positif dari calon mahasiswa terhadap pemilihan UT.]]>
<![CDATA[Strategi pengelolaan dan penyaluran distribusi beras perum sub divisi regional Bulog cabang Probolinggo ]]>
<![CDATA[Syamsudin]]>;
<![CDATA[Nurhajati]]>;
<![CDATA[Anwar, Budiar]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.2 (2023): December 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i2.910
<![CDATA[Penelitian ini bertujuan untuk mengetahui menganalisis strategi pengelolaan beras di Perum Sub Divisi Regional Bulog Kabupaten Probolinggo untuk mengetahui menganalisis sistem penyaluran distribusi yang tepat sasaran di Perum Sub Divisi Regional Bulog Kabupaten Probolinggo. Penelitian dilakukan pada tanggal 29 Januari 2022 sampai tanggal 28 Februari 2022. Metode yang di gunakan penelitian metode kualitatif dengan analisis Matriks SWOT. Berdasarkan hasil penelitian ini mempunyai beberapa strategi. 1) Strategi (S-O). Untuk mempemudah dalam melakukan suatu penyaluran serta melakun penyerapan hasil panen dari petani. 2) Strategi (W-O).Perlu melakukan kerja sama supaya memperlancar/mempemuda saat melakukan distribusi bansos 3) Strategi (S-T). Penyimpanan barang di gudang harus dilakukan dan diatur sedemikian rupa guna mencegah atau menekan sekecil mungkin timbulnya kerusakan. 4) Strategi (W-T). Melakukan sebuah pengembangan jaringan kemitraan dengan petani untuk penguatan wadah ekonomi pertania serta penguatan kelembagaan. Kesimpulan untuk mempemudah dalam melakukan suatu penyaluran serta melakun penyerapan hasil panen dari petani. Untuk memehuni kebutuhan pemintaan pasar supaya tidak terjadi sebuah kelangkaan di pasar bebas. Memanfaatkan jaringan pemerintah untuk melakukan pendistribusian beras atau bansos di setiap daerah sehingga pendistribusian berjalan dengan lancer. Dengan adanya sebuah pengecekan supaya mengantisipasi sebuah adanya ancaman lebih awal membentuk kerjasama yang lebih baik dengan petani serta kemitraanya terkait dengan pengadaan bahan pangan]]>
<![CDATA[Dinamika harga dan volume perdagangan saham bank digital Indonesia: sebuah pendekatan VECM ]]>
<![CDATA[Ary, William Wendy]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.2 (2023): December 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i2.913
<![CDATA[Perkembangan teknologi telah memengaruhi transformasi bisnis digital dan hal ini ditandai dengan kemunculan beberapa perbankan digital dan perusahaan fintech. Selanjutnya, beberapa literatur berkaitan dengan perbankan digital telah menelaah peranan transformasi digital terhadap inovasi dalam perbankan dan sedikit sekali yang meneliti mengenai dinamika harga dan volume perdagangan saham perbankan digital. Penelitian ini menggunakan VECM untuk mengeksplorasi dinamika tujuh saham perbankan Indonesia dan 495 data harga dan volume perdagangan digunakan dan beberapa pengujian awal dilakukan untuk memastikan validitas pengukuran data. Hasil penelitian menunjukkan bahwa harga saham perbankan digital dipengaruhi oleh harga saham perbankan digital itu sendiri dan hal itu juga telihat pada volume perdagangan saham. Selanjutnya, hasil penelitian juha menunjukkan bahwa ARTO, BABP, dan BBHI mempengaruhi harga dan volume perdagangan saham perbangan digital Indonesia. Akhirnya, beberapa rekomendasi terkait penelitian selanjutnya disajikan dalam penelitian ini.]]>
<![CDATA[Analysis of company performance measurement using the balanced scorecard method and analytical hierarchy process (AHP) at PT XYZ ]]>
<![CDATA[Apriyanti, Yeni]]>;
<![CDATA[Samanhudi, Didi]]>;
<![CDATA[Safirin, M.T.]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.5, No.1 (2024): June 2024 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v5i1.948
<![CDATA[PT XYZ is a private company engaged in freight forwarding services in Surabaya - Waingapu. In its journey, the company experienced many challenges, which continuously improved its performance management, starting from financial issues, customers, internal business processes, and learning and growth. This study aims to determine the level of company performance and provide recommendations for improvements to the Key Performance Indicator below the target. The method used is the Balanced Scorecard (BSC) supported by the Analytical Hierarchy Process (AHP). The study results show that PT XYZ's company performance score in 2020 produced a score weight of 2.88 which is included in the good category. In contrast, in 2021, the company's performance made a weighted score of 2.78 which is included in the good category, and 2022, the company's performance had a weighted score of 2.26 which is included in the sufficient category. Internal Business Processes are the focus of improvement because the achievement score still needs to catch up to the target to improve PT XYZ's performance.]]>
