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Economics, Business and Management Science Journal
Published by Mahesa Research Center
ISSN : -     EISSN : 27753794     DOI : 10.34007
Core Subject : Economy,
Economics, Econometrics & Finance
Economics, Business and Management Science Journal is a journal to manage Mahesa Research Center, for aims to serve as a medium of information and exchange of scientific articles between teaching, students, practitioners and obeservers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 98 Documents
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Tinjauan Akuntansi Aset Tak Berwujud dalam Industri Sepak Bola di PT Bali Bintang Sejahtera Tbk Review of Muh. Fachrul Muzawwir; Vina Arnita
Economics, Business and Management Science Journal Vol 3, No 2 (2023): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i2.425

Abstract

Football is the most popular sport in the world. Its popularity makes football a professional industry that generates trillions of rupiah. This rapid development requires the football team to pay attention to its accounting records. One of the most important assets to pay attention to in accounting for a football team is players and team officials, which are classified as intangible assets. This study aims to determine and understand the accounting treatment of football team players and officials and to determine the suitability of their treatment with the Statement of Financial Accounting Standards Number 19 regarding intangible assets. The research object chosen was the first football team to become a public company in Indonesia, PT Bali Bintang Sejahtera Tbk or Bali United FC. The accounting treatments discussed include general policies, initial recognition and measurement, measurement after initial recognition, amortization, impairment, derecognition, disposal, and disclosure. The method used in collecting data is literature study and secondary data in the form of the 2019 Financial Statements of PT Bali Bintang Sejahtera Tbk. The intangible assets in the form of players and team officials at PT Bali Bintang Sejahtera Tbk are called registration. Based on the results of the study, it can be concluded that the accounting treatment of players and team officials at PT Bali Bintang Sejahtera Tbk is in accordance with Statement of Financial Accounting Standards Number 19.
Faktor – Faktor yang Mempengaruhi Manajemen Laba pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Winarti, Aulia; Ramashar, Wira; Aristi, Mentari Dwi
Economics, Business and Management Science Journal Vol 5, No 1 (2025): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v5i1.780

Abstract

This study aims to determine the effect of information asymmetry, free cash flow, earning power, and bonus plans on profit management in Transportation and Logistics companies listed on the Indonesia Stock Exchange in 2021-2023. This study uses a data collection method in the form of financial reports obtained through www.idx.co.id. The population in this study were all companies listed on the Indonesia Stock Exchange, totaling 943 companies. The sampling technique in this study used the purposive sampling method with a sample size that met the criteria of 15 companies in 3 years of observation so that a sample size of 45 data was obtained. This study uses multiple linear regression analysis with the help of SPSS 25. The results of the study indicate that information asymmetry, free cash flow, and earning power have an effect on earnings management in Transportation and Logistics companies listed on the Indonesia Stock Exchange. The bonus plan does not affect earnings management in Transportation and Logistics companies listed on the Indonesia Stock Exchange.
Contribution of Work Motivation, Compensation, and Work System to Employee Performance Improvement at LPPOM MUI DKI Jakarta Farrah, Intan; Putri, Elsa Asrina; Syahyanti, Oktrina; Vadila, Fetry; Pranata, Joko; Nasti, Nilawati
Economics, Business and Management Science Journal Vol 5, No 1 (2025): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v5i1.687

Abstract

This study aims to analyze the contribution of work motivation, compensation, and work system to employee performance improvement at LPPOM MUI DKI Jakarta. The research uses a quantitative approach with a survey method, where data is collected through a questionnaire filled out by 35 respondents. The analysis technique used was multiple linear regression to test the influence of the three independent variables (work motivation, compensation, and work system) on the dependent variable (employee performance). The results of the study show that work motivation, compensation, and work system significantly have a positive effect on employee performance. Work systems have the greatest influence, with a regression coefficient of 0.412, followed by work motivation (0.348) and compensation (0.263). The Adjusted R2  value of 0.564 shows that these three variables explain 56.4% of the variability of employee performance. This study concludes that to improve employee performance, LPPOM MUI DKI Jakarta needs to improve the work system, as well as maintain adequate levels of motivation and compensation. These findings are also in line with human resource management theory which states that motivation, rewards, and a supportive work environment are key factors in driving employee productivity.
Peran Media Sosial dalam Strategi Komunikasi Pemasaran: Analisis Efektivitas dan Implementasi Saraan, Muhammad Rasyad Ghazali; Arwansyah, OK Dedi; Fatmawati, Eka; Suharyanto, Agung
Economics, Business and Management Science Journal Vol 5, No 1 (2025): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v5i1.13

Abstract

This study aims to analyze the effectiveness of marketing communication strategies through social media in increasing sales, brand awareness, and customer loyalty. Using a quantitative approach with a survey method, data was collected from e-commerce, retail, and service companies that actively use social media, as well as interviews with digital marketing experts. The results show that quality content-based strategies, the use of influencers or Key Opinion Leaders (KOLs), and consistent brand identity can increase engagement up to 60% higher than conventional advertising, while content-based marketing strategies can increase brand recall by 80%. However, challenges such as changes in social media algorithms, increasing digital advertising costs, and competition in building authentic customer engagement need to be overcome for the strategy to run effectively. Evaluation based on engagement rate (user interaction with content), conversion rate (percentage of visitors who make a purchase), and return on investment (ROI) from digital campaigns are key in optimizing digital marketing strategies. With the right adjustments, social media can be an effective and sustainable marketing tool, positively impacting business growth in the digital age.
Understanding of Employee Perspectives on Leadership, Communication, and Information Technology as Job Satisfaction Factors at the Langsa City DPR Secretariat Harahap, Maslan; Sulastri, Sulastri; Harahap, Muhammad Yusuf; Siregar, Muhammad Noor; Nasution, Venty Desy Y; Juli Isnaini, Dewi Budhihartini
Economics, Business and Management Science Journal Vol 5, No 1 (2025): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v5i1.750

Abstract

This study aims to analyze the perspective of employees on leadership, communication, and information technology as factors that affect job satisfaction in the Langsa City DPR Secretariat. The research method used is qualitative with a descriptive approach. Data were obtained through in-depth interviews, observations, and document analysis, which were then analyzed using data reduction, categorization, and conclusion drawing techniques. The results of the study show that participatory leadership style has a positive impact on job satisfaction, especially when employees are involved in decision-making and given trust in carrying out their duties. In the aspect of communication, obstacles occur in the lack of clarity of direction from the leadership and the lack of feedback, although the relationship between employees is generally quite good. Meanwhile, the use of information technology is still limited due to inadequate facilities and lack of training. In conclusion, leadership, communication, and information technology are interrelated in influencing employee job satisfaction. The improvement of these three factors can create a more conducive, productive, and supportive work environment that supports employee welfare. These findings provide practical recommendations to improve human resource management in government organizations.
Pengaruh Servicescape dan Service Quality terhadap Customer Satisfaction pada The Cups & Co Cabang Iskandar Muda Putra, Irwansyah; Fandy, Danang Alif
Economics, Business and Management Science Journal Vol 5, No 1 (2025): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v5i1.739

Abstract

The purpose of this study is to find out and analyze the partial influence of servicescape on customer satisfaction, to find out and analyze the partial influence of service quality on customer satisfaction and to find out and analyze the simultaneous influence of servicescape and service quality on customer satisfaction at The Cups Co Iskandar Muda Branch. The population in this study is 1,426 customers visiting The Cups Co Iskandar Muda Branch. The sample in the study was 93 people who were taken using the slovin formula. The data collection technique used in this study was carried out by distributing questionnaires. The analysis techniques used in this study are multiple linear regression, partial test (t-test), simultaneous signification test (F-test) and determination coefficient. The results of the study show that servicescape has an effect on customer satisfaction, service quality has an effect on customer satisfaction and servicescape and service quality has an effect on customer satisfaction at The Cups Co Iskandar Muda Branch.
Determination of Teaching Experience, Competence, and Work Environment on the Performance of Teachers of SMP Negeri 1 Peureulak, East Aceh Regency Sumedi, Rahmad; Firmansyah, Firmansyah; Maulina, Nur Afni; Liswandar, Alfian; Panjaitan, Robinhood Setiawan; Lubis, Hasrita
Economics, Business and Management Science Journal Vol 5, No 1 (2025): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v5i1.688

Abstract

This study aims to analyze the influence of teaching experience, competence, and work environment on teacher performance at SMP Negeri 1 Peureulak, East Aceh. The research sample consisted of 47 teachers, who were selected through a total sampling technique. The method used is multiple linear regression, with validity, reliability, and classical assumption tests to ensure the accuracy of the results. The results of the study show that these three variables have a significant effect on teacher performance, both partially and simultaneously. Teacher competence has the most dominant influence, followed by the work environment and teaching experience. Teaching experience contributes to shaping teachers' expertise and confidence in managing the classroom. Teacher competence, especially in pedagogic and professional aspects, has proven to be very decisive in learning effectiveness. A supportive work environment, including relationships with colleagues and school facilities, also plays an important role in improving teacher performance. Simultaneously, these three variables explain 64.8% of the variation in teacher performance. The implications of this study emphasize the importance of developing teacher competencies through continuous training and improving the work environment to support the improvement of teacher performance.
Pengaruh Brand Awareness dan Brand Trust terhadap Keputusan Pembelian Sabun Lifebuoy di Dusun II Namo Pinang Keamatan Sibiru-Biru Marsela, Nia; Aramita, Finta
Economics, Business and Management Science Journal Vol 5, No 1 (2025): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v5i1.738

Abstract

This study aims to analyze the influence of Brand Awareness and Brand Trust on the purchase decision of Lifebuoy Soap in Hamlet II Namo Pinang, Sibiru-Biru District. The population used in this study is consumers of Lifebuoy Soap in Hamlet II Namo Pinang, Sibiru-biru District. This study used 86 respondents with statistical analysis including validity tests, reliability, classical assumptions, multiple linear regression, t-test, f test, and determination coefficient (R²) using SPSS 25. Data were obtained from primary and secondary sources through questionnaires. The results of the study show that Brand Awareness and Brand Trust have a positive and significant effect on purchase decisions. Brand Awareness has a t-count t-table (4,179 1,663) with a significance of 0.001 0.05, while Brand Trust has a t-count t-table (10,383 1,663) with a significance of 0.000 0.05. The F-test shows the F-count F-table (54,906 3.95), so that the two variables have a simultaneous effect on the purchase decision. The results of this study show that Brand Awareness and Brand Trust have a significant role in the purchase decision of Lifebuoy soap. Therefore, companies can improve their marketing strategies by strengthening their brand image and building consumer trust through educational campaigns and customer testimonials.
Dynamics of Organizational Climate, Leadership, and Job Satisfaction in Increasing Employee Productivity at the Langsa Baro Sub-district Office, Langsa City Harahap, Parlin Muda; Nasution, Abdul Haris; Gunawan, Ari; Asmiati, Asmiati; Hidayat, Taufik; Supriadi, Supriadi
Economics, Business and Management Science Journal Vol 5, No 1 (2025): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v5i1.755

Abstract

This study aims to analyze the relationship between organizational climate, leadership, and job satisfaction in increasing employee productivity at the Langsa Baro Sub-district Office, Langsa City. This study uses a qualitative approach with a case study method. Data were collected through in-depth interviews, observations, and documentation, which were then analyzed thematically. The results of the study show that a supportive organizational climate, good interpersonal relationships, and a conducive work atmosphere contribute positively to employee productivity. The participatory leadership style applied by the leadership increases employee involvement, although under certain conditions it is still found that the application of authoritarian styles that cause dissatisfaction is still found. Employee job satisfaction levels are in the moderate category, with the main complaints related to salary, incentives, and career development opportunities. Overall, it was found that organizational climate, leadership, and job satisfaction are interrelated in influencing employee productivity. This research suggests the need to strengthen vertical communication, policy transparency, and human resource management strategies to optimize employee productivity in the government sector 
Challenges of Digitalization In The Economy: The Penetration of Sharia Fintech in Aceh Rosalina, Dhian; Nurhayati, Nurhayati; Anggraini, Tuti
Economics, Business and Management Science Journal Vol 5, No 1 (2025): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v5i1.768

Abstract

Most coastal communities engage in fishing and simultaneously operate as MSMEs (Micro, Small, and Medium Enterprises) that drive the coastal economy. Unequal access to financial services from banks and other financial institutions has created obstacles for MSMEs in accessing financial services. Financial technology (fintech) has become a viable economic solution supporting MSME development by providing quick, affordable, and accessible services.In Aceh Province, where Sharia law is implemented in economic activities, one of the government policies through Bank Indonesia in 2023—"maintaining economic stability with inclusive and green economic-financial policies through digitalization and expanding domestic and export market access for MSMEs and Islamic economic-financial systems"—is particularly relevant to the challenges faced by coastal MSMEs in eastern Aceh. The urgency of this research lies in the need to study the strengthening of Sharia fintech-based financial services to assist MSMEs in the fisheries sector in developing their businesses amidst limited banking services in coastal areas of eastern Aceh.  This research aims to develop a Sharia fintech penetration model that can accelerate MSME growth in the coastal areas of eastern Aceh. This study employs two approaches: the interactive model and SWOT analysis. Research informants will include representatives from Bank Aceh, Bank Syariah Indonesia, the Department of Communication and Information in eastern Aceh, and Sharia fintech providers in Aceh.

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