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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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ANALISIS PENERAPAN PENCATATAN KEUANGAN SEDERHANA PADA UMKM: STUDI KASUS WARMART Habibah, Nadhira Khansya; Kusmayadi, Dicki
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): 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.v4i2.187

Abstract

There is a problem where 77,5% of MSMEs lack accurate and adequate financial recording, which hinders effective business management and strategic decision-making. This study aims to analyze the financial recording system of the retail grocery MSME Warmart using the Theory of Planned Behavior (TPB) and Resource-Based View (RBV) approaches. TPB is used to understand the influence of the owner’s attitude, subjective norms, and behavioral control on financial recording practices. At the same time, RBV assesses financial recording as a strategic resource to enhance competitive advantage and business sustainability. The research employs a qualitative method with a single case study approach. Date were collected through direct observation, interviews with the owner and employees of Warmart, and documentation of financial records. The results reveal that financial recording at Warmart is still done manually and limited to recording income and expenses without complete financial reports, such as profit and loss statements and balance sheets. The main obstacles include the owner’s limited understanding of comprehensive recording and operational technology constraints. This study recommends systematic and structured training and mentoring on financial recording for MSMEs to improve financial management accuracy, consistency, and quality. This can support better decision-making and strengthen business competitiveness.
PENGARUH BRAND TRUST DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN AIR MINERAL AQUA (Studi Kasus di Kecamatan Padalarang) Triana, Nita; Hegiarto, Aldy Santo
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): 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.v4i2.188

Abstract

This study aims to examine the influence of brand trust and price on consumers' purchasing decisions of Aqua bottled water in the Padalarang District. The research was motivated by a decline in Aqua’s market share in recent years, driven by growing competition and social issues that have shaped consumer perceptions. A quantitative method with a case study approach was employed, involving 100 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression with the help of SPSS version 30. The results indicate that both brand trust and price significantly affect purchasing decisions, both partially and simultaneously. Brand trust had a positive effect with a coefficient of 0.182, while price showed a stronger influence with a coefficient of 0.342. The correlation coefficient revealed a strong relationship between the independent and dependent variables. Therefore, the company should enhance brand trust and implement competitive pricing strategies to maintain consumer loyalty amid intense market competition.
PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PRODUK SKINCARE WARDAH DI KECAMATAN CIHAMPELAS Arisma, Arisma; Zulestiana, Dinda Amanda
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): 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.v4i2.189

Abstract

This study aims to examine the contribution of price and product quality to purchasing decisions for Wardah Skincare in the Cihampelas area. Data were obtained from an online questionnaire from 96 participants using purposive sampling, and multiple linear regression analysis was performed. The study found that, to a certain extent, product quality (t-test = 3.960) and price (t-test = 2.076)have a significiant effect purchasing decisions. Each independent variable contributes simultaneously to purchasing decisions (F-test = 18.471). The R-squared value was 28.4%, indicating that the independent variables contributed 28.4%. The difference was attributed to factors outside the discussion Keywords: Price; Product Quality; Purchasing Decision; Wardah; Skincare
PERSEPSI PENGGUNA HONDA VARIO TERHADAP KEHANDALAN SEPEDA MOTOR HONDA VARIO PADA PAGUYUBAN HONDA VARIO JAWA BARAT de Keizer, Hendriady; Gunardi, Gunardi; Hatimatunnisani, Hani
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): 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.v4i2.190

Abstract

This study aims to examine the perception of Honda Vario users regarding the reliability of their motorcycles within the Paguyuban Honda Vario Jawa Barat community. Reliability is a key factor influencing consumer satisfaction, loyalty, and repurchase decisions. Using a qualitative descriptive approach, data were collected through open-ended questionnaires and semi-structured interviews with 72 community members. The findings reveal that most users have a highly positive perception of Honda Vario's reliability, especially in terms of engine performance, fuel efficiency, riding comfort, ease of maintenance, and spare part availability. These perceptions enhance users' confidence and their willingness to recommend the motorcycle to others. This study emphasizes the importance of consumer feedback in product development and after-sales strategies in the automotive industry. Keywords:User Perception;Product Reliability;Honda Vario;Motorcycle Community; Consumer Loyalty
PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM MELALUI KEBIJAKAN DIVIDEN PADA PERUSAHAAN FOOD AND BEVERAGE DI BEI Riani, Ririn; Rinaldo, Dito
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): 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.v4i2.192

Abstract

Abstract Global economic growth is declinining amidst a decline in people’s purchasing power, resulting in declining profitability level and plummeting stock prices. This study aims to examine the effect of profitability (ROA) on dividend policy (DPR) and stock prices in food and beverage sub-sector manufacturing companies listed on the IDX in 2019-2023. The method used is a descriptive and verification method with secondary data sourced from financial reports and annual stock price reports. The population in this study were food and beverage companies listed on the IDX in 2019-2023. The sampling technique used a purposive sampling technique with a sample of 18 companies. The data analysis technique used is Path Analysis using SPSS. The results of the study show that profitability (ROA) has a positive effect on stock prices, and profitability (ROA) does not affect stock prices through dividend policy (DPR) in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. Keyword: Profitability, Dividend Policy, Stock Price
TRANSFORMASI STRATEGI PEMASARAN: INTEGRASI DIGITAL MARKETING DENGAN ANALITIK PREDIKTIF Rachim, Silfia; Maryati, Sri; Yudhatama, Yoram; Rohendi, A.
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): 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.v4i2.197

Abstract

The advancement of digital technology has transformed the marketing landscape, encouraging organizations to adopt adaptive, data-driven strategies. Digital marketing today not only enhances visibility and consumer interaction but also leverages predictive analytics to forecast behavior, preferences, and market trends. This article analyzes the transformation of marketing strategies through the integration of digital marketing and predictive analytics, as well as its implications for campaign effectiveness and business decision-making. The study employs a literature review approach, drawing on recent sources from accredited international and national journals. Findings indicate that predictive analytics improves market segmentation accuracy, content personalization, and promotional budget efficiency. This integration enables proactive, evidence-based marketing strategies that strengthen organizational competitiveness. Practical recommendations include strengthening data infrastructure, enhancing human resource analytical competencies, and fostering cross-functional collaboration.
GASTRONOMI DAN WARISAN BUDAYA DI GADRI RESTORAN YOGYAKARTA Dwi Santoso, Alek; Setiawan, Budi
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): 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.v4i2.200

Abstract

Gastronomy is not only related to food but also serves as a representation of culture and local identity. This study aims to examine how Gadri Restaurant in Yogyakarta promotes traditional gastronomic values as part of cultural heritage preservation. Using a qualitative approach through observation, interviews, and literature review, the findings reveal that Gadri Restaurant Yogyakarta not only serves authentic Javanese cuisine but also embeds cultural narratives in its presentation, interior design, and interactions between staff and customers. The restaurant functions as both a space for cultural preservation and a medium for local gastronomic education for the community and tourists alike. Keywords: Gastronomy, Cultural Heritage, Gadri Restaurant, Javanese Cuisine
DINAMIKA FILOSOFI PEMASARAN: ANALISIS PERUBAHAN DARI PRODUKSI MASSAL KE PEMASARAN SOSIAL Hidayat, Sarah Nursa’diah; Ramona, Nur Syafira; Rohendi, Acep
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): 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.v4i2.203

Abstract

This study discusses the dynamics of changes in marketing orientation in Indonesia, from a mass production paradigm that focuses on cost efficiency to social marketing that emphasizes human values, ethics, and sustainability. The background of this research stems from the reality that the mass production approach is no longer able to meet the increasingly diverse needs of consumers and often neglects social and environmental aspects. The purpose of this research is to analyze the driving factors, transition mechanisms, and strategic implications of this marketing paradigm shift. This research uses a qualitative approach by examining various relevant literature and research results in Indonesia. The results of the study show that digitalization, the role of influencers, and marketing practices in MSMEs and the public sector strengthen the transition to social marketing. The conclusion of the study confirms that the success of contemporary marketing is not only determined by economic achievements, but also by the social contributions and sustainability that can be created.
ANALISIS PROSEDUR PENGELOLAAN PENGADAAN BARANG (METODE PEMBAYARAN UP) DAN KEWAJIBAN PERPAJAKANNYA DI PENGADILAN TINGGI BANDUNG Al-ghifari, Luqman Ali; Gunardi, Gunardi; Kesumah, Priatna
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): 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.v4i2.204

Abstract

This study examines the Analysis of goods procurement procedures and the collection mechanism of Tax Obligations at Pengadilan Tinggi Bandung. Using a descriptive qualitative approach through interviews, observations, and document analysis, the research reveals that the institution has implemented a procurement system divided into two payment methods: Uang Persediaan (UP) for transactions below Rp10 million and SPM-LS for higher-value transactions. The procurement process demonstrates good governance in terms of planning, execution, and financial accountability. However, discrepancies were found in the reporting of PPh 22 periodic tax returns through the DJP Online system, attributed to human resource limitations, heavy workload of treasury staff, and technical issues with computer equipment. Regarding supervision, the role of the Tax Office was deemed suboptimal in monitoring compliance. The study recommends improvements to the electronic reporting system, human resource capacity building through training, and strengthening both internal and external monitoring mechanisms to ensure tax compliance.
KONSEP PEMASARAN INTI SEBAGAI FONDASI STRATEGI BISNIS BERORIENTASI KONSUMEN Lutfina, Nur Afifah; Firdaus, Firman; Rohendi, Acep
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): 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.v4i2.205

Abstract

In the era of globalization and digitalization, marketing strategies play a crucial role in ensuring business sustainability and competitiveness. This article aims to examine the core marketing concept as the foundation for developing consumer-oriented business strategies. The research method employed is a literature study by analyzing various studies related to marketing strategies, consumer orientation, competitor orientation, and digitalization. The findings indicate that the core marketing concept is not merely a promotional tool but serves as the basis of business strategy, encompassing segmentation, positioning, and building long-term customer relationships. Both consumer and competitor orientation positively influence marketing performance, while digital and sustainability strategies enhance customer loyalty and corporate image. Furthermore, customer satisfaction is found to be more strongly influenced by product quality and location than by price and promotion. Therefore, implementing the core marketing concept with a consumer-centered approach, responsiveness to competitor dynamics, and adaptability to digital technology is essential for achieving business success in today’s global competition

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