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JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Published by ABISATYA DINAMIKA ISWARA PUBLISHING
ISSN : 29622220     EISSN : 29622026     DOI : https://doi.org/10.58268/eb.v1i2.3
Core Subject : Economy,
Economics, Econometrics & Finance
Marketing Management, Human Resource Management Financial Management, Operation Management, Strategic Management, Supply Chain Management, Leadership, Quality And Innovation Management, Entrepreneurship, Hotel and Turism, Public Relations, Business Economic, E-Business, International Business, Taxation, Innovation & Competitiveness, Financial Accounting, Organizational Behaviour, Risk Management, Knowledge Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 72 Documents
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STRATEGI MENGEMBANGKAN PERUSAHAAN MELALUI MERGER DAN AKUISISI Putri Rahmawati, Shinji; Meidana Putri, Aliza; Tsabit, Hisan; Hikmahtul Hoeriah, Nelly; Ajibroto, Kunto; Ismawati, Linna
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 2 No 1 (2023): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v2i1.25

Abstract

Mergers and acquisitions are processes carried out by companies to combine the two companies with the aim of expanding market share, increasing profits generated, improving company performance and can be used as a strategy in developing a business. This study aims to find out what strategies companies should implement in developing their business through Mergers and Acquisitions. By using the literature study method and using secondary data through journals, theses, news and so on. The results of this study explain that a mature strategy is needed in the Merger and Acquisition process to achieve success. Analyzing and selecting suitable target companies, carrying out a due diligence process, reducing premium levels, integrating operations effectively and maintaining or increasing owned resources are some of the strategies needed in a successful merger or acquisition.
HUMAN CAPITAL MANAGEMENT DAN TECHNOLOGY ACCEPTANCE MODEL SERTA PENGARUHNYA TERHADAP PRODUKTIVITASKERJA KARYAWAN PADA PERUSAHAAN SEKTOR PERKEBUNAN Mazka, Furqon
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 2 No 1 (2023): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v2i1.26

Abstract

Companies need a directed and sustainable strategy in managing and developing human resources so that the expected productivity is achieved. Productivity is a measure of the success of a company and/or industry. This study aims to see whether human capital management and technology acceptance models can affect employee productivity. The research method used is descriptive quantitative which aims to describe situations and events, as well as explain the influence of research variables, while the number of samples used in this study were 220 people. The results of the study show that the Human Capital Management carried out by PTABC VI and PTABC VIII is optimal enough to affect Productivity, as well as that the Technology acceptance model carried out by PTABC VI and PTABC VIII is optimal enough to affect Productivity
PERKEMBANGAN PENELITIAN FRAUD DI KALANGAN MAHASISWA: Fraud, Prevention, Detection, Investigation Nurlaela, Fitri
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 2 No 1 (2023): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v2i1.29

Abstract

Various efforts to minimize fraud have been made by various parties, both from practitioners and academics. Academics produce various kinds of research on fraud starting from the prevention, detection, and investigation stages. This research is a systematic review in the form of a literature review with a statistical descriptive method using 59 data from 2001-2022 research results conducted by Bachelor (S1), Master (S2), and Doctoral (S3) students of State Universities (PTN) throughout West Java. The results showed that fraud prevention research was more conducted by S1 students, and researchers related to non-behavior including internal control systems and anti-fraud strategies with research case studies in the State-Owned Enterprises (BUMN) sector and the government sector. Fraud detection research is mostly carried out by S1 students, researchers associate behavior including skepticism, and professionalism of internal audits with research case studies in the government sector. More fraud investigation research is conducted by S3, researchers relate behavior including competence, commitment, and role of internal audit with research case studies in the government sector.
PENGARUH TOTAL ASSETS TURNOVER TERHADAP RETURN ON ASSET PADA PT PINDAD (PERSERO) PERIODE 2013 – 2017 Novitta, Mega; Juwanda, Hadi
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 2 No 1 (2023): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v2i1.31

Abstract

This research conducted to determine the influence of Total Assets Turnover (TATO) toward Return on Asset (ROA) at the PT PINDAD (Persero) period of 2013 to 2017. This research used descriptive research with quantitative approach for the method. The analysis technique used here are normality test analysis, Pearson correlations analysis, coefficient of determination, and simple regression analysis. Hypothesis testing is done by using the t-test. The results of Pearson correlations analysis is 0,593 which means both of variable has a strong enough correlation. The coefficient of determination (R square) is 0,352 which means TATO has an influence 35,2% toward ROA, and the results of simple regression analysis indicates that every increase 1% of TATO then ROA will increase by 0,101%. The results of hypothesis testing (t-test) thitung : 1,276 < ttabel : 3,18245 which indicates H0 accepted it means TATO does not have a significant effect towards ROA. For recommendations, PT PINDAD (Persero) should be expected to maintain and continue to control the stability of Total Assets Ratio, so Return On Asset will continue increase. It is important for the company to survive in the future.
PENGARUH HARGA EMAS DUNIA, RATA-RATA INDUSTRI DOW JONES, DAN INDEKS SHANGHAI TERHADAP INDEKS HARGA SAHAM GABUNGAN PERIODE 2017-2021 Adi, Sulaksana; Ismawati, Linna
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 2 No 1 (2023): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v2i1.34

Abstract

The purpose of this study is to see the influence of the World Gold Price, Dow Jones Industrial Average and Shanghai Stock Exchange either partially or simultaneously on the Indonesia Composite Stock Price Index and to determine the development of each variable in the January 2017-December 2021 period The research method used is descriptive and verification methods with a quantitative approach. Meanwhile, the data used is secondary data which includes data on the World Gold Price, Dow Jones Industrial Average, Shanghai Stock Exchange, and the Indonesia Composite Stock Price Index. The design of analysis used are multiple regression analysis, classic assumption test, correlation coefficient analysis and coefficient of determination analysis. And for hypothesis testing using the T test and F test with the SPSS v22 application program. The results showed that partially the World Gold Price has an effect on the Indonesia Composite Stock Price Index. The Dow Jones Industrial Average has an effect on the Indonesia Composite Stock Price Index. The Shanghai Stock Exchange has no effect on the Indonesia Composite Stock Price. And simultaneously the World Gold Price, Dow Jones Industrial Average, and Shanghai Stock Exchange have an effect on the Indonesia Composite Stock Price Index.
PENGARUH UKURAN PERUSAHAAN (FIRM SIZE) DAN PROFITABILITAS PERUSAHAAN (PROFITABILITY) TERHADAP STRUKTUR MODAL (CAPITAL STRUCTURE) Yanti Andriani, Neneng
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 2 No 2 (2023): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v2i2.37

Abstract

This research was conducted on 12 manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021. This study aims to determine the effect of company size and profitability on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021. The design in this study used this research using the ex-post facto method. The population in this study were 12 manufacturing companies listed on the Stock Exchange with a non-probability sampling technique using a saturated sample technique. The data used is secondary data, namely financial statements for the 2018-2021 period. Statistical analysis and relationship analysis methods used Pearson correlation analysis, coefficient of determination, multiple linear regression and to test the hypothesis used t test and F test. The results of the research that has been done can be seen that firm size and profitability have a linear relationship with capital structure, with the criteria of the relationship very strong with an R value of 0.909. Likewise, the results of multiple linear regression analysis show a positive and unidirectional relationship which is expressed by the equation Y = 0.709 + 0.035X1 + 0.625X2. From the analysis of the coefficient of determination (R2) shows that the magnitude of the effect of Firm Size and Profitability on Capital Structure is 82.6%, the remaining 17.4% is influenced by other variables not examined. The results of the significance test simultaneously show that Firm Size and Profitability have a value of sig < 0.05 (0.000 < 0.05) and has a calculated F value > F table that is 21.419 > 4.103, so it can be concluded that the hypothesis proposed can be accepted that the Company and Profitability together have a significant effect on the Capital Structure.
PENGARUH BIAYA BAHAN BAKU, DAN BIAYA TENAGA KERJA LANGSUNG TERHADAP LABA BERSIH PADA PT GUDANG GARAM TBK PERIODE 2010-2021 Wahyuni, Sri; Neneng, Yanti Andriani; Kesumah, Priatna
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 2 No 2 (2023): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v2i2.61

Abstract

Penelitian ini dilatarbelakangi oleh adanya asumsi bahwa laba bersih dalam suatu perusahaan dipengaruhi oleh biaya bahan baku dan biaya tenaga kerja langsung. Besarnya laba bersih yang diperoleh perusahaan dapat dilihat dari besarnya biaya yang dikeluarkan. Maka dari itu peneliti menghubungkan biaya bahan baku dan biaya tenaga kerja langsung dengan laba bersih. Objek pada penelitian ini dilakukan pada PT.Gudang Garam Tbk dengan jenis data sekunder yang diambil dari laporan keuangan triwulan perusahaan tersebut selama 12 tahun yaitu dari tahun 2010-2021. Metode dalam penelitian ini dengan menggunakan jenis penelitian kuantitatif dengan pendekatan deskriptif asosiatif, dengan teknik pengumpulan data yaitu menggunakan teknik dokumentasi dan studi kepustakaan. Populasi pada penelitian ini adalah laporan keuangan tahun PT.Gudang Garam Tbk periode 2020-2021. Sedangkan teknik penarikan sampel pada peneliti ini menggunakan Nonprobability sampling, dengan teknik Purposive Sampling. Adapun analisis data yang digunakan yaitu uji asumsi klasik terdiri dari uji normalitas, uji multikolinieritas, uji heteroskedastisitas dan autokorelasi. Dilanjutkan dengan analisis korelasi, koefisien determinasi, analisis regresi linear berganda dan uji parsial t dan simultan f. Berdasarkan pengujian pada penelitian ini diperoleh hasil bahwa variabel biaya bahan baku berpengaruh secara signifikan terhadap laba bersih dengan hasil uji hipotesis diperoleh nilai signifikansi sebesar 0,000 < 0,05 dan nilai t hitung > t tabel yaitu 5,326 > 2,014. Sedangkan variabel biaya tenaga kerja langsung tidak memiliki pengaruh terhadap laba bersih hal ini dapat dilihat dari perolehan uji hipotesis dengan nilai signifikansi sebesar 0,141 > 0,05 dan nilai t hitung < t tabel yaitu 1,497 < 2,014. Variabel biaya bahan baku dan biaya tenaga kerja langsung secara simultan berpengaruh terhadap laba bersih dengan perolehan nilai sig sebesar 0,000 < 0,05 dan nilai F hitung > F tabel yaitu 103,504 > 4,050 .
DAMPAK KEBIJAKAN WORK FROM HOME TERHADAP KINERJA PEGAWAI PASCA PANDEMI COVID-19 Novalia, Tia; Marlina, Lina
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 2 No 2 (2023): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v2i2.63

Abstract

Employee performance greatly influences the achievement of organizational goals. However, the Covid-19 pandemic has affected employee work patterns. During the Covid-19 pandemic, the Work From Home policy is one way to reduce the spread of the Covid-19 virus, especially in office environments. With this Work From Home policy, employees can work more flexibly from home. It is certainly hoped that this work flexibility can improve employee performance so that organizational goals can still be achieved even though the pandemic causes restrictions on community activities. However, after the Covid-19 pandemic was lifted from endemic status in June 2023, the Work From Home policy was still implemented in various offices because it was considered to have a positive effect on employee performance. This research aims to determine the impact of the Work From Home policy on employee performance after the Covid-19 pandemic, especially in the Directorate of Customs Facilities, Directorate General of Customs and Excise. This research uses quantitative methods with data collection methods through observation and surveys of employees within the Directorate of Customs Facilities, Directorate General of Customs and Excise. The research results show that the Work From Home policy has a good/positive impact on employee performance after the Covid-19 pandemic at the Directorate of Customs Facilities, Directorate General of Customs and Excise. WFH improves employee performance which is assessed based on improvements in performance indicators: work quality; quantity; punctuality; effectiveness; and independence.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH DILIHAT DARI RASIO DERAJAT DESENTRALISASI FISKAL, RASIO KEMANDIRIAN KEUANGAN DAERAH DAN RASIO EFEKTIFITAS: West Lampung Regency Government for Fiscal Year 2021-2022 Utari, Rini; Nursyabani, Anisa; In, Hurun; Rizka, Royke Bahagia; Kurniawan, Sandy
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 2 No 2 (2023): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v2i2.66

Abstract

Abstrak The purpose of this study is to evaluate the financial performance of West Lampung Regency, the regional government. A quantitative descriptive approach is the research methodology employed. The budget for regional revenue in 2021 and 2022 is the data that was used. Analysis of the regional financial independence ratio, effectiveness ratio, and degree of fiscal decentralization ratio was the calculation method employed in the study. The degree of fiscal decentralization as a ratio is very low, with analysis results ranging from 0% to 10% on an interval scale. When the independence ratio falls between 0 and 25 percent, it indicates a very low level and an instructive relationship pattern. Lastly, an interval scale with x>100% represents the effectiveness ratio in 2021. Keywords: Financial Performance; Effectiveness Ratio; Degree of Fiscal Decentralization Ratio; and Regional Financial Independence Ratio
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI TERHADAP PROSES BISNIS UMKM MAKANAN TRADISIONAL TIGA PUTRA TASIKMALAYA Marlina, Lina; Nurfadilah, Sriyanti; Ulinuha , Baiq R
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 2 No 2 (2023): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v2i2.76

Abstract

The use of digitalization that has not been optimal will create challenges in time speed, procedural errors, it is feared that it will reduce business processes due to decreased customer satisfaction. Business processes require technological assistance for traditional food MSME players in Tasikmalaya to improve operational efficiency. More in-depth research is needed on the factors that make business processes effective in MSMEs. The purpose of this study was to analyze the results of the implementation of accounting information systems on business processes based on previously implemented systems in traditional Tasikmalaya food MSMEs in supporting business sustainability in the digital era. The research method uses a qualitative descriptive method approach using interviews with research subjects, namely the management of traditional Tasikmalaya food as informants. Data sources use primary data, and data collection techniques by interview. The results showed that the implementation of accounting information systems greatly helped the business processes of traditional food MSMEs. accounting information systems contribute to business processes including customer satisfaction levels, operational efficiency, process cycle time, error rates. Suggestions for business management to adopt technology with accounting information systems to improve business processes. Future research can explore other technologies that make it easier for MSME management to develop their business. Keywords: Computerized System; Business process; MSMEs

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