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Dhanan Abimanto
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Jurnal Ekonomi, Bisnis dan Manajemen
Published by Universitas Maritim AMNI Semarang
ISSN : 2962763X     EISSN : 29627621     DOI : htpps://doi.org/10.58192/ebismen
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Universitas Maritim AMNI Semarang. Jurnal ini adalah Jurnal Ekonomi Bisnis Dan Manajemen yang bersifat peer-review dan terbuka. Bidang kajian dalam jurnal ini termasuk sub rumpun Ekonomi Bisnis Dan Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 409 Documents
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Determinasi Perputaran Aset terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi Muhamad Fikri; Dicky Jhoansyah; Tetty Sufianty Zafar
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 5 No. 3 (2026): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v5i3.4547

Abstract

This study examines the determination of asset turnover on firm value with profitability as a mediating variable in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Using a quantitative associative method with a sample of 71 companies (203 observations) selected through purposive sampling, data were analyzed using multiple linear regression, path analysis, and the Sobel test. The results show that: (1) asset turnover has a significant positive effect on profitability (ROA); (2) profitability does not significantly affect firm value (PBV); (3) asset turnover has a significant positive effect on firm value; and (4) profitability does not significantly mediate the effect of asset turnover on firm value. These findings suggest that operational efficiency directly shapes market valuation in the property sector, while the profitability channel does not serve as a significant intermediary. The study recommends that property companies prioritize asset utilization optimization as a core financial strategy, and that future research explore macroeconomic and non-financial variables to better account for the unexplained variance in firm value.
Pengetahuan Pengetahuan Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak Orang Pribadi: Kepercayaan Pada Pemerintah Sebagai Moderasi Yunita Lisnaningtyas Utami; Nur Fani Arisnawati
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 5 No. 3 (2026): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v5i3.4553

Abstract

This study investigates how individual taxpayers knowledge and taxpayers awareness affect their compliance, while also considering whether confidence in government moderates these relationships. The population in this study is taxpayers registered at KP2KP Kendal. Based on insidental sampling method to collect questionnaire responses from 110 individuals who regularly fulfil their tax duties. The data analisis uses SPSS 26. The finding shows that both tax knowledge and tax awareness significantly improve individual taxpayer compliance. Moreover, trust in government strengthens the positive impact of these factors on taxpayer’s willingness to comply.
Pengaruh Budaya Organisasi terhadap Kinerja Karyawan dengan Keselamatan Kerja sebagai Variabel Intervening pada PT Pelabuhan Samudera Palaran Samarinda Faridah Alyani; Rinda Sandayani Karhab; M. Risal
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 5 No. 3 (2026): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v5i3.4556

Abstract

This study aims to analyze the influence of organizational culture on employee performance with occupational safety as an intervening variable at PT Pelabuhan Samudera Palaran, Samarinda. The research is motivated by the high national workplace accident rates and the importance of safety culture in high-risk port environments. A quantitative method with a causal associative approach was employed. The sample consisted of 80 employees selected using simple random sampling from a population of 100 workers. Data were collected through Likert-scale questionnaires and analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 4 software. The results indicate that organizational culture has a positive and significant effect on both employee performance and occupational safety. However, occupational safety does not have a significant effect on employee performance, nor does it mediate the relationship between organizational culture and employee performance. These findings suggest that a strong organizational culture at PT Pelabuhan Samudera Palaran predominantly influences performance directly, without passing through occupational safety as a mediator. Practically, this study emphasizes the need for continuous strengthening of organizational culture. Theoretically, it enriches the literature on the mediating role of occupational safety in the port industry context.
Analisis Perilaku Biaya dalam Pengambilan Keputusan pada UMKM Lia Murliana Manullang; Ivan Daniel Manihuruk; Hamonangan Siallagan
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 5 No. 3 (2026): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v5i3.4571

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the Indonesian economy; however, they still face various challenges in managing costs, which can affect the quality of business decision-making. This study aims to analyze cost behavior in decision-making processes within MSMEs. The research employed a qualitative method with a descriptive approach. This study involved five MSME owners operating in the culinary sector in Medan City as research informants. Data were collected through observation, interviews, and documentation, and analyzed using data reduction, data presentation, and conclusion-drawing techniques. The results indicate that most MSME owners are familiar with various operational costs but do not fully understand the classification of fixed costs, variable costs, and semi-variable costs from an accounting perspective. Cost information is generally used as a basis for determining selling prices, estimating profits, and controlling business expenses. However, limited accounting knowledge, simple financial record-keeping practices, and low utilization of technology remain major obstacles to the effective implementation of cost behavior analysis. The study concludes that a better understanding of cost behavior contributes significantly to improving decision-making quality, operational efficiency, and business sustainability among MSMEs.
Determinasi Pendapatan dan Pola Konsumsi sebagai Faktor Penentu Kesejahteraan Keluarga Nelayan di Desa Kalibuntu Kabupaten Probolinggo Ali Maqqi; Nuntufa Nuntufa; Munifa Munifa
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 5 No. 3 (2026): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v5i3.4574

Abstract

This study was motivated by the welfare conditions of fishing families in Kalibuntu Village, Probolinggo Regency, which are still affected by income instability and fluctuating household consumption patterns due to dependence on the season and fish catch. This study aims to analyze the influence of income and consumption patterns on the welfare of fishing families, both partially and simultaneously. The research method used is a quantitative method with an explanatory approach. The study population consists of 2,374 fishing families, with a sample of 100 respondents selected using purposive sampling. The data obtained from the respondents were then analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results of the study indicate that the income variable has a significant effect on the welfare of fishing families with a significance value of 0.001, while consumption patterns also have a positive and significant effect with a significance value of 0.004. Simultaneously, income and consumption patterns have a significant effect on the welfare of fishing families with a contribution of 20.8%, indicating that the welfare of fishing families is influenced by income and consumption patterns, while the remainder is influenced by other factors outside the scope of this study. This study implies that an increase in income.
Pengaruh Leverage dan Profitabilitas terhadap Financial Distress pada Perusahaan Manufaktur Bursa Efek Indonesia (BEI) Periode 2022-2024 Rika Salsa Mayantika; Tika Septiani
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 5 No. 3 (2026): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v5i3.4575

Abstract

Financial distress refers to a company’s inability to meet its financial obligations and serves as an early warning indicator of potential bankruptcy. This study aims to examine the effects of leverage and profitability on financial distress among manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Using a quantitative approach,data were analyzed through multiple linear regression. Secondary data from annual financial reports were utilized with a sample of 95 companies selected via purposive sampling. Financial distress was measured using the Altman Z-Score, leverage was proxied by the Debt to Equity Ratio (DER), and profitability was measured by Return on Assets (ROA). The results indicate that leverage has a significant negative effect on financial distress, whereas profitability exhibits a negative but statistically insignificant effect. Simultaneously, both variables do not exert a significant joint influence on financial distress. The low coefficient of determination suggests that financial distress is largely driven by other factors beyond leverage and profitability. These findings imply that while capital structure affects a firm’s financial health, internal financial ratios alone are insufficient to fully explain the occurrence of financial distress. Consequently, future analyses should incorporate non-financial and external macroeconomic factors to achieve a more comprehensive understanding.
Determinan Komitmen Afektif terhadap Profesionalisme Kerja Dedy Saputro; Hanif Mauludin
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 5 No. 3 (2026): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v5i3.4581

Abstract

This study examines the influence of position hierarchy and job promotion on work professionalism, with affective commitment as a mediating variable among employees of Lapas Kelas I Probolinggo (Class I Correctional Facility Probolinggo). Using a quantitative causal-explanatory design, data were collected from 103 respondents through structured questionnaires during January–May 2026 and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS. Results indicate that all seven hypotheses are supported. Position hierarchy and job promotion each positively and significantly influence affective commitment and work professionalism, both directly and indirectly through affective commitment as a partial mediator. Position hierarchy emerged as the strongest direct predictor of professionalism, while job promotion was the strongest direct predictor of affective commitmentAffective commitment mediated approximately 38% of the total effect of job promotion on professionalism (indirect effect = 0.104; total effect = 0.274, based on PLS-SEM bootstrapping result). These findings underscore the importance of integrating structural management policies with psychological engagement strategies to foster sustained professional behavior in high-pressure public sector organizations.
Determinasi Profitabilitas Perusahaan Properti dan Real estate dalam Daftar Efek Syariah: Peran Net Profit Margin dan Firm size Nur Mohammad Rahmat; Emily Nur Saidy; Nurfadhilah Nurfadhilah; Nur Hishaly GH; Arwin Arwin
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 5 No. 3 (2026): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v5i3.4616

Abstract

This study aims to analyze the effect of Net Profit Margin (NPM) and company size on profitability, proxied by Return on Assets (ROA), in properti and real estate companies listed on the Sharia Securities List (DES) for the 2025 period. The study uses a quantitative approach with secondary data obtained from the company's financial statements. The sample was determined through a saturated sampling method (census) which resulted in 70 observation data because all population members met the research criteria. Data analysis was performed using multiple linear regression analysis based on rank transformation (Rank Transformation Regression) with the help of IBM SPSS. The results show that the NPM ranking has a positive and significant effect on the profitability ranking with a significance value of 0.000 < 0.05. The company size ranking also has a positive and significant effect on the profitability ranking with a significance value of 0.042 < 0.05. Simultaneously, the NPM ranking and company size have a significant effect on the profitability ranking with a significance value of 0.000 < 0.05 and a coefficient of determination of 85.2%. These findings indicate that the efficiency of profit position and asset capacity are important factors in increasing company profitability. The research findings support Signaling Theory and Resource-Based Theory in the context of competitive market advantage. These findings are expected to contribute to the development of Islamic financial management literature and provide practical considerations for companies and investors.
Peran Kepuasan Nasabah dalam Memediasi Pengaruh Kualitas Layanan dan Kepercayaan terhadap Loyalitas Nasabah PT Mega Central Finance (MCF) Cabang Garut Novia Ramadhani; Wati Susilawati
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 5 No. 3 (2026): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v5i3.4623

Abstract

This study aims to examine the role of customer satisfaction in mediating the influence of service quality and trust on customer loyalty among customers of PT Mega Central Finance (MCF) Garut Branch. This study applies a quantitative approach with descriptive method and causal associative method. Data collection was carried out through distributing questionnaires using a five-point Likert scale involving 100 respondents determined through a purposive sampling approach, with the consideration that they meet the characteristics that suit the needs of the study. Data were analyzed using a Structural Equation Modeling (SEM) model based on Partial Least Squares (PLS-SEM) on SmartPLS 3 software assistance. The findings of this study indicate that service quality has a positive and significant effect on customer loyalty; trust has a positive and significant effect on customer loyalty; service quality has a positive and significant effect on customer satisfaction; trust has a positive and significant effect on customer satisfaction; and customer satisfaction has a positive and significant effect on customer loyalty. Based on the results of the mediation test, customer satisfaction mediates the effect of service quality on customer loyalty positively and significantly, and customer satisfaction mediates the effect of trust on customer loyalty positively and significantly. The practical implication of this research is that PT MCF Garut Branch needs to prioritize improving service quality in the responsiveness dimension and trust in the competence dimension to build satisfaction that has an impact on customer loyalty.
Pengaruh Motivasi Kerja dan Employee Engagement Terhadap Employee Performance Karyawan Ritel Oleh-Oleh Garut Syabila Alya Diani; Abdullah Ramdhani; Rohimat Nurhasan
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 5 No. 3 (2026): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v5i3.4624

Abstract

This study aims to determine the effect of work motivation and employee engagement on employee performance among employees at a souvenir retail store in Garut. The study was motivated by suboptimal employee performance, as reflected in high turnover and a decline in sales targets for the July–November 2025 period, as well as low work motivation and employee engagement based on the results of a preliminary survey. This study employed a quantitative method with an associative approach, involving a population of 52 employees and using a saturation sampling technique. Data were collected through the distribution of questionnaires using a Likert scale to measure respondents’ answers. Data analysis was conducted using the PLS-SEM method with the assistance of SmartPLS 3.0 software. The results indicate that work motivation and employee engagement have a positive and significant effect on employee performance at a Garut souvenir shop. This suggests that enhancing work motivation and employee engagement is a key strategy for addressing declining performance in local retail companies.

Page 38 of 41 | Total Record : 409

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