cover
Contact Name
GUNARDI
Contact Email
goenhadis@gmail.com
Phone
+6281809092626
Journal Mail Official
info@jurnal.abisatya.org
Editorial Address
Jl. Cemara F No.52, Adipura Rancabolang, Kec. Gedebage, Kota Bandung, Jawa Barat 40295
Location
Kota bandung,
Jawa barat
INDONESIA
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
ISSN : 29622220     EISSN : 29622026     DOI : https://doi.org/10.58268/eb.v1i2.3
Core Subject : Economy,
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
Articles 72 Documents
EFEKTIVITAS KEBIJAKAN PERDA KABUPATEN BANDUNG NO. 07 TAHUN 2020 TERHADAP PENCAPAIAN DESA WISATA ALAMENDAH Sholihah, Zakiyah Nur; Nirwani, Ayulia; Bela, Tresna; Rahmafitria, Fitri
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.v4i2.211

Abstract

Tourism villages serve as a government strategy to promote equitable development in economic, social, and human resource sectors through the utilization of local potential. The Bandung Regency Government established Regional Regulation No. 07 of 2020 as a legal framework to regulate and guide the sustainable development of tourism villages. This study aims to analyze the effectiveness of the implementation of Regional Regulation No. 07 of 2020 on the achievement of Alamendah Tourism Village as an advanced tourism village in Bandung Regency. The research employs a qualitative approach with policy analysis based on the six evaluation criteria proposed by William N. Dunn, namely effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The findings indicate that the regulation has been effective in encouraging the development of Alamendah Tourism Village through economic empowerment, cultural preservation, and sustainable environmental management. Furthermore, the success of this policy implementation is supported by strong community participation and collaboration among various stakeholders. Keywords: Tourism Village; Policy Analysis; Community Participation
ANALISIS DAMPAK LITERASI KEUANGAN, INKLUSI KEUANGAN DAN STRATEGI PEMASARAN TERHADAP KINERJA UMKM DI KOTA MEDAN Salsabila, Lira Putri; Parhusip, Austin Alexander
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.v4i2.212

Abstract

This study aims to analyze the effect of financial literacy, financial inclusion, and marketing strategy on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Medan City. MSMEs play a strategic role in the national economy; however, they still face challenges such as low financial literacy, limited access to financial services, and suboptimal marketing strategies. This research employs a quantitative approach with a survey method. The sample consists of 100 culinary MSME actors in Medan City selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression, t-test, F-test, and the coefficient of determination. The results indicate that financial literacy, financial inclusion, and marketing strategies have a positive and significant influence on MSME performance both partially and simultaneously. These findings suggest that enhancing financial literacy, expanding access to formal financial services, and implementing appropriate marketing strategies can strengthen the competitiveness and sustainability of MSMEs in Medan City. This study is expected to serve as a reference for MSMEs, policymakers, and financial institutions in formulating more effective MSME development strategies. Keywords: Financial Literacy, Financial Inclusion, Marketing Strategy, MSME Performance, Medan
PENGARUH LITERASI KEUANGAN, PERENCANAAN KEUANGAN DAN KONTROL DIRI TERHADAP PENGELOLAAN KEUANGAN UMKM DI KOTA MEDAN Feroza, Elza; Parhusip, Austin Alexander
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.v4i2.213

Abstract

This research aims to analyze the influence of financial literacy, financial planning, and self-control on the management of Micro, Small, and Medium Enterprises (UMKM) in Medan City. MSMEs have a strategic role in the national economy, but still face obstacles in the form of low financial literacy, limited access to financial services, and the implementation of management strategies that are not optimal. This research uses a quantitative approach with a survey method. The research sample consists of 100 UMKM actors in the culinary sector in Medan City which was selected through the purposive sampling technique. Data collection was carried out using a questionnaire with the Likert scale and analyzed through multiple linear regression, t-test, F-test, and determination coefficient. The research results show that financial literacy, financial planning, and self-control have a positive and significant effect on the financial management of MSMEs both partially and simultaneously. This finding indicates that the increase in understanding of financial literacy, the expansion of access to formal financial planning, and the implementation of proper financial management can strengthen the weaknesses of the competitiveness system and the sustainability of MSMEs in Medan City. This research is expected to be a reference for MSMEs, governments, and financial institutions in formulating more effective MSME financial management strategies. Keywords: Financial Literacy; Financial Planning; Self Control; MSME Financial Management; Medan
PENGARUH DISIPLIN KERJA, BEBAN KERJA, DAN LINGKUNGAN KERJA TERHADAP TURNOVER INTENTION PADA PT. DELKA KARYA MARITIM Hayati, Safira; Roni, Shofyan
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.v4i2.214

Abstract

This study aims to analyze the effect of work discipline, workload, and work environment on turnover intention among employees at PT. Delka Karya Maritim. The method used in this research is multiple linear regression analysis with partial (t-test) and simultaneous (F-test) testing. The partial test results show that the work discipline variable does not have a significant effect on turnover intention, with a t-count value of -1.876 < t-table 1.98896 and a significance value of 0.064 > 0.05. On the other hand, workload has a positive and significant effect on turnover intention, with a t-count of 9.785 > 1.98896 and a significance value of 0.000 < 0.05. Meanwhile, the work environment does not significantly affect turnover intention, as indicated by a t-count of 0.407 < 1.98896 and a significance value of 0.685 > 0.05. However, the simultaneous test results show that work discipline, workload, and work environment together have a positive and significant effect on turnover intention. These findings indicate that although not all variables have a partial influence, collectively they contribute to employees’ intention to leave the company.
ANALISIS DAMPAK RASIO AKTIVITAS, KEBIJAKAN DIVIDEN, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2020-2024 Siagian, Novia Ramadhania; Parhusip, Austin Alexander
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.v4i2.215

Abstract

Setiap perusahaan memiliki tujuan utama untuk memperoleh laba yang dapat menjamin keberlanjutan usaha serta meningkatkan kesejahteraan pemegang saham. Pertumbuhan laba menjadi indikator penting dalam menilai kinerja manajemen serta efektivitas strategi operasional perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh rasio aktivitas, kebijakan dividen, struktur modal, dan ukuran perusahaan terhadap pertumbuhan laba pada sub sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linear berganda. Data sekunder diperoleh dari laporan keuangan tahunan delapan perusahaan perbankan yang dipilih melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa secara simultan, rasio aktivitas, kebijakan dividen, struktur modal, dan ukuran perusahaan berpengaruh signifikan terhadap pertumbuhan laba dengan nilai F-hitung 2,682 dan signifikansi 0,047. Namun secara parsial, hanya kebijakan dividen yang berpengaruh signifikan dan negatif terhadap pertumbuhan laba, dengan nilai signifikansi 0,006. Hal ini menunjukkan bahwa semakin besar dividen yang dibagikan, semakin kecil laba yang ditahan untuk ekspansi usaha. Sementara itu, rasio aktivitas, struktur modal, dan ukuran perusahaan tidak berpengaruh signifikan. Dengan demikian, kebijakan dividen menjadi faktor dominan yang menentukan fluktuasi pertumbuhan laba pada sektor perbankan di Indonesia.
ANALISIS DAMPAK WORKING CAPITAL TURNOVER, STRUKTUR MODAL, ASSET GROWTH, DAN SALES GROWTH TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR ANEKA INDUSTRI OTOMOTIF DAN KOMPONENNYA YANG TERDAFTAR DI BEI TAHUN 2020-2024 Shantika, Anggi Dwi; Parhusip, Austin Alexander
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.v4i2.216

Abstract

Company financial performance is a periodic evaluation of the operational effectiveness of an organization, institution, or employee in achieving predetermined goals, standards, and criteria. This study uses empirical data obtained from the Indonesia Stock Exchange (IDX) through the official website (https://www.idx.co.id) in the form of Financial Reports on various automotive and component sub-sector companies listed on the IDX for the period 2020-2024. The population used in this study is the population of the Various Automotive and Component Sub-Sector Companies for the period 2020-2024, totaling 20 companies, and 9 of them were sampled using the purposeful sampling method, so that the number of observations in this study was 45 observations. Based on the partial results, Working Capital Turnover and Sales Growth have a significant effect on financial performance, while Capital Structure and Asset Growth do not have a positive and significant effect on financial performance. While simultaneously, Working Capital Turnover, Capital Structure, Asset Growth, and Sales Growth have a significant effect on Financial Performance together.
ANALISIS PENGARUH STRUKTUR MODAL, NILAI PERUSAHAAN, KINERJA KEUANGAN, DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2020-2024 Hutagalung, Sindy Aura Puspita Br; Parhusip, Austin Alexander
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.v4i2.217

Abstract

This study aims to analyze the effect of capital structure, firm value, financial performance, and dividend policy on stock prices in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach with an associative research type. The data used are secondary data obtained from financial statements through the official IDX website (https://www.idx.co.id). The population consists of 51 companies, of which 10 were selected as samples using purposive sampling, resulting in 50 observations. Data were analyzed using multiple linear regression analysis with a 5% significance level. The results show that, partially, capital structure, firm value, and financial performance have a significant effect on stock prices, while dividend policy has no positive and significant effect. Simultaneously, capital structure, firm value, financial performance, and dividend policy have a significant effect on stock prices. These findings indicate that investors tend to consider financial stability and company growth prospects rather than dividend distribution policies in making investment decisions.
PENGARUH ENVIROMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2019-2023 Prayoga, Mhd Nanda; Asnahwati, Asnahwati
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.v4i2.218

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on the firm value of mining sector companies listed on the Indonesia Stock Exchange (BEI) during the 2019–2023 period. The independent variables consist of environmental disclosure, social disclosure, and governance disclosure, while the dependent variable is firm value, proxied by the Price to Book Value (PBV). This research employs a quantitative approach using multiple linear regression analysis. Secondary data were obtained from annual reports and sustainability reports of 10 mining companies selected through purposive sampling. The results show that partially, environmental disclosure has no significant effect on firm value, social disclosure has a positive but insignificant effect, while governance disclosure has a positive and significant effect on firm value. Simultaneously, the three ESG variables have a significant effect on firm value. These findings highlight the importance of good corporate governance practices as a key factor in enhancing investor confidence and firm value, while environmental and social disclosures need quality improvement to provide greater impact. This study is expected to serve as a reference for company management, investors, and academics in decision-making related to ESG implementation to enhance firm value.
ANALISIS RASIO KEUANGAN DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN PT INDUSTRI JAMU DAN FARMASI SIDOMUNCUL TBK Ananda, Rizqa; Asnahwati, Asnahwati
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.v4i2.219

Abstract

This study aims to analyze the financial performance of PT. Industri Jamu dan Farmasi Sidomuncul Tbk for the period 2017–2024 using financial ratio analysis, including profitability, liquidity, and solvency ratios. The analysis was conducted to assess the company’s ability to generate profits, meet short-term obligations, and maintain a sound capital structure amid competition in Indonesia’s herbal and pharmaceutical industry. The research method employed is descriptive quantitative, using secondary data obtained from the company’s annual financial statements. The analysis focused on Net Profit Margin (NPM), Return on Equity (ROE), Return on Investment (ROI), Current Ratio, Quick Ratio, Cash Ratio, Total Debt to Asset Ratio (DAR), and Total Debt to Equity Ratio (DER), which were then compared to industry standards as benchmarks. The results indicate that the average NPM of 26.92% is above the industry standard (20%), reflecting good profitability performance. However, ROE and ROI, at 28.2% and 24.52% respectively, remain below the industry standards (40% and 30%), highlighting the need to improve capital and asset utilization. In terms of liquidity, the Current Ratio of 473.6%, Quick Ratio of 383.8%, and Cash Ratio of 225.62% demonstrate very strong liquidity compared to industry benchmarks. Meanwhile, solvency ratios show a healthy condition, with an average DAR of 13.0% and DER of 15.0%, both far below industry thresholds. Overall, PT. Industri Jamu dan Farmasi Sidomuncul Tbk exhibits strong financial performance in terms of liquidity and solvency, although the effectiveness of capital and asset management in generating profits still requires optimization to achieve a more balanced performance.
PENGARUH STORE ATMOSPHERE, DISPLAY PRODUK, PERSEPSI HARGA TERHADAP MINAT BELI KONSUMEN PADA CV IRAMA HOUSEWARE Pasaribu, Besty D.; Dewi, Ananda Fitriani
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.v4i2.220

Abstract

This research aims to analyze the influence of Store Atmosphere, Product Display, and Price Perception on consumer Purchase Interest at CV. Rhythm Houseware. The research background is based on a decline in sales in the last three years as well as pre-survey results which show low consumer buying interest. This research uses a quantitative approach with survey methods. Data was obtained through distributing questionnaires to 100 respondents who were CV consumers. Rhythm Houseware. The analysis technique used is multiple linear regression using the SPSS program. The research results show that Store Atmosphere has a positive and significant effect on Purchase Interest, with a value of t = 4.235 > t table = 1.660 and a significant value of 0.000. Product Display has a positive and significant effect on Purchase Interest with a value of t = 2.168 > t table = 1.660 and is significant 0.033. Price perception has a positive and significant effect on buying interest with a value of tcount = 5.510 > ttable = 1.660 and a significant value of 0.000. Simultaneously, the three independent variables have a positive and significant effect on Purchase Interest with a value of F_count = 98,800 > F_table= 2.70 and a significant value of 0.000. The Adjusted R Square value of 0.748 indicates that 74.8% of the variation in Purchase Interest can be explained by the three variables, while the remaining 25.2% is influenced by other factors outside this research.