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Esti Dwi Rahmawati
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Fakultas Hukum dan Bisnis Universitas Duta Bangsa Surakarta Jl. Pinang Raya No 47 Cemani, Grogol, Kab. Sukoharjo, Provinsi Jawa Tengah, 57552
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INDONESIA
Jurnal Bisnis Manajemen dan Akuntansi
Published by Universitas Duta Bangsa Surakarta
ISSN : -     EISSN : 28075609     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Bisnis Manajemen dan Akuntansi dimaksudkan sebagai media kajian ilmiah hasil penelitian, pemikiran dan kajian analisis-kritis mengenai isu Bisnis, Manajemen, Kewirausahaan , Akuntansi dan Perpajakan. Artikel ilmiah dimaksud berupa kajian teori (theoritical review) dan kajian empiris dari ilmu terkait, yang dapat dipertanggungjawabkan serta disebarluaskan secara nasional maupun internasional. Jurnal Bisnis Manajemen dan Akuntansi menerima artikel ilmiah dengan area penelitian: 1. Manajemen Pemasaran 2. Manajemen Sumber Daya Manusia 3. Manajemen Produksi 4. Manajemen Keuangan 5. Sistem Informasi Manajemen 6. Kewirausahaan 7. Perpajakan 8. Auditing 9. Analisis Laporan Keuangan 10. Etika Profesi 11. Akuntansi Lingkungan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 56 Documents
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BERTAHAN DAN KEBERLANJUTAN PT. INDOFOOD SUKSES MAKMUR TBK MELALUI ANALISIS RASIO PROFITABILITAS: ANALISIS RASIO PROFITABILITAS Octa, Octavia Azizun M.P; Melita Ika; Ety Meikhati
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 4 No. 2 (2024): Vol 4 No 2 Tahun 2024
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v4i2.4512

Abstract

This research was conducted to evaluate how a company has the ability to survive the Covid-19 pandemic and be sustainable through profitability ratio analysis. The object of this research is PT. Indofood Sukses Makmur Tbk. The data used in this research is secondary, namely in the form of an Annual Report taken from the Indofood CBP company website. The research results show that based on the profitability ratio analysis using GPM it is above the industry standard of 1.6%, meaning that the company's operational condition is in good condition. Based on the results of calculating the NPM, ROI and ROE ratios, it was concluded that the company was in poor condition because it was still below industry standards.
Adaptabilitas budaya Gen Z Surakarta: cultural intelligence, value congruence, and attitude toward culture in workplace.: Adaptabilitas budaya Gen Z Surakarta: cultural intelligence, value congruence, and attitude toward culture in workplace. Adam Sasando; Ahmad Faris Bin Alias
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 4 No. 2 (2024): Vol 4 No 2 Tahun 2024
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v4i2.4961

Abstract

This study aims to analyze the influence of Cultural Intelligence, Value Congruence, and Attitude Toward Culture on Cultural Adaptability in Generation Z in Surakarta City. The approach used is quantitative descriptive with data analysis techniques using PLS-SEM through SmartPLS 3.0 software. The sample in this study amounted to 120 respondents who are part of the Gen Z population. The results of the study indicate that Attitude Toward Culture and Value Congruence have a positive and significant influence on Cultural Adaptability. Meanwhile, Cultural Intelligence does not have a significant effect. The R Square value of 0.650 indicates that the model has strong predictive ability. The model is also declared feasible to use based on the results of the SRMR and Q Square tests. These findings confirm that attitudes towards culture and equality values ??are important factors in increasing Generation Z's adaptability to cultural diversity in the workplace.
PENGARUH FLEXIBLE WORK DAN WORK ENGAGEMENT TERHADAP JOB SATISFACTION DENGAN PERFORMANCE SEBAGAI MEDIASI Adam Sasando; Primadia Putri Harmastuti; Ahmad Muzakir Bin Ahmad Faizal
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 5 No. 01 (2025): Vol 5 No 1 Tahun 2025
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v5i01.5018

Abstract

This study aims to analyze the influence of flexible work, work engagement, and performance on job satisfaction, and to test the mediating role of performance in the relationship between flexible work and job satisfaction in generation Z in Semarang City. The approach used is quantitative with the Partial Least Square–Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that work flexibility has a positive and significant effect on performance and job satisfaction. Performance also has a significant effect on job satisfaction, as well as being a significant mediator in the relationship between work flexibility and job satisfaction. However, work engagement does not show a significant effect on job satisfaction. The evaluation model shows that all constructs have validity and reliability criteria, and have adequate predictive ability based on the R-Square and Q-Square values. These findings emphasize the importance of implementing flexible work to improve performance and job satisfaction, especially in generation Z.
PENERAPAN AKUNTANSI PADA UMKM: PASAR TIBAN DEMAK Annisa Auliya Handini; Itsna Zaairotul Mufarihhah
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 5 No. 01 (2025): Vol 5 No 1 Tahun 2025
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v5i01.5032

Abstract

The low level of accounting knowledge among MSMEs is often an obstacle in developing their businesses. The role of the government is very important in conveying accounting information effectively and easily understood so that MSMEs can grow. The government needs to be more active in socializing and educating about taxation. Understanding simple financial reporting is also important so that MSMEs can easily gain access to funding. Continuous accounting education is needed to strengthen the position of MSMEs in the national economy. This study uses a quantitative approach with a closed questionnaire to test hypotheses and measure the relationship between variables. Financial literacy is defined as a combination of awareness, knowledge, skills, attitudes, and behavior to make informed financial decisions. Financial access is the ability of individuals or business actors to obtain formal financial services and products easily, quickly, and affordably. MSME growth is defined as an increase in business capacity in terms of production, quality, marketing, and income. The results of the study showed that financial access has a positive and significant effect on MSME growth (coefficient 0.550, p 0.000). Financial literacy has also been shown to have a positive and significant effect on MSME growth (coefficient 0.434, p 0.000). These two independent variables contribute significantly to driving the growth of MSMEs. As much as 77% of the variation in MSME growth can be explained by financial access and financial literacy.
Pengaruh Promosi Penjualan Terhadap Keputusan Pembelian Dengan Citra Merek Sebagai Variabel Intervening Efi Pertiwi Rahayu; Esti Dwi Rahmawati; Rayhan Gunaningrat
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 5 No. 01 (2025): Vol 5 No 1 Tahun 2025
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v5i01.3074

Abstract

This study aims to analyze the effect of Sales Promotion on Emina Product Purchase Decisions with Brand Image as an Intervening Variable (Case Study of Emina Product Users in Karanganyar Regency). The population in this study were Emina users in Karanganyar Regency with a sample of 100 respondents. Non-probability sampling technique with a sampling technique using purposive sampling and the target respondents who have purchased Emina products. The research method used in this study is a quantitative method. The data used are primary data and secondary data. The data collection method used was a questionnaire in the form of a google form. The data analysis technique used was Partial Least Square (PLS). The results of this study indicate that the original sample value is 0.196 (positive) with a t-value of 2.333 > t-table (1.96) and a p-value of 0.022 <0.05, meaning that sales promotion has a positive and significant effect on purchasing decisions, the value of the original sample of 0.506 (positive) with a calculated t value of 5.870 > t table (1.96) and a p-value of 0.000 <0.05 meaning that sales promotion has a positive and significant effect on brand image, the original sample value is 0.634 (positive) with a t value count of 9,534 > t table (1.96) and p-value 0,000 <0.05 means that brand image has a positive and significant effect on purchasing decisions, the original sample value is 0,323 (positive) with a calculated t value of 4,319 > t table (1 .96) and a p-value of 0.000 <0.05 promotion has a positive effect on purchasing decisions through brand image.
Pengaruh Suasana Café dan Harga Jual Terhadap Keputusan Pembelian Pada Coffee Shop Di Kota Boyolali: The Effect of Café Atmosphere and Selling Prices on Purchase Decisions at Coffee Shops in Boyolali City Khotham, Nur Khotham Al Firman; Singgih Purnomo; Khabib Alia Akhmad
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 5 No. 01 (2025): Vol 5 No 1 Tahun 2025
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v5i01.3081

Abstract

Pertumbuhan bisnis kuliner saat ini mengalami kemajuan. Banyak nya para pebisnis membuka usaha mereka dengan memperhatikan pangsa pasar. Perkembangan coffee shop di kota Boyolali semakin tahun semakin banyak pula coffee shop yang berdiri. Maka dari itu para owner coffee shop harus memutar otak mereka agar menarik para konsumen datang. Penelitian ini bertujuan untuk mengetahui apakah store atmosphere dan harga produk berpengaruh secara simultan terhadap keputusan pembelian pada coffee shop di kota Boyolali. Jenis penelitian ini merupakan penelitian lapangan dengan menggunakan metode kuantitatif dengan jumlah populasi seluruh konsumen coffee shop di kota Boyolali dan jumlah sampel sebanyak 96 orang. Uji instrument menggunakan uji validitas dan uji reabilitas. Teknik analisis menggunakan regresi linear berganda. Untuk pengolahan data, peneliti menggunakan software SPSS statistics 25. Hasil penelitian adalah terdapat pengaruh yang signifikan dengan nilai sig 0,000 < 0,05 antara store atmosphere terhadap keputusan pembelian produk coffee shop di kota Boyolali. Terdapat pengaruh yang signifikan dengan nilai sig 0,003 < 0,05 antara harga terhadap keputusan pembelian produk coffee shop di kota Boyolai. Hasil analisis diperoleh nilai F hitung sebesar 45.939 dengan p-value sebesar 0,000 < 0,05 maka diperoleh Store Atmosphere dan Harga berpengaruh secara simultan terhadap Keputusan Pembelian.
Kepuasan Konsumen Pada SPBU 4457517 Sukoharjo Retno Indah Sulistyorini
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 5 No. 01 (2025): Vol 5 No 1 Tahun 2025
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v5i01.3096

Abstract

The aim of the study was to analyze whether the variables of fuel oil quality, My Pertamina application quality and service quality have an influence on consumer satisfaction which was carried out at gas station 4457517 in Sukoharjo Regency. The method used in this research is a quantitative analysis assisted by the SPSS application. In this study, the collection was carried out by distributing questionnaires using a sample of 50 customers at the gas station 44.575.17 Sukoharjo. The results of the research obtained show that all independent variables, namely the quality of fuel oil, the quality of my pertamina application and the quality of service have an effect on customer satisfaction. Based on the results obtained from the research that has been carried out, the results show that the quality of fuel oil, the quality of my pertamina applications and the quality of service simultaneously have an influence on customer satisfaction.
PENGARUH RISK TOLERANCE, OVERCONFIDENCE DAN LITERASI KEUANGAN TERHADAP KEPUTUSAN INVESTASI PADA KOMUNITAS STUDI PASAR MODAL DI UNIVERSITAS METHODIST INDONESIA Nadeak, Octavia; Mitha Cristhina Ginting; Farida Sagala
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 5 No. 02 (2025): Vol 5 No 2 Tahun 2025
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v4i2.4868

Abstract

This study aims to examine the influence of risk tolerance, overconfidence and financial literacy on investment decisions in the capital market study community at Methodist University Indonesia. This type of research is a quantitative research that uses primary data. The data analysis method used multiple linear regression with as many as 200 student respondents who were registered as members of the Capital Market Study Community at Indonesian Methodist University. This study took 50 respondents who met the sample criteria using the purposive sampling method. The data analysis method applied in this study is descriptive statistics. The data collected was then processed using the SPSS analysis tool version 26. The results of the study with the t-test showed that the risk tolerance variable had a negative and significant effect on investment decisions, the overconfidence variable had a positive and significant effect on investment decisions, and the financial literacy variable had a positive and significant effect on investment decisions. The results of the study with the F test show that risk tolerance, overconfidence, and financial literacy have a significant effect simultaneously on investment decisions.  
EFEKTIFITAS SOCIAL MEDIA MARKETING DAN PERSONAL SELLING MELALUI BRAND AWARENESS TERHADAP KEPUTUSAN MENDAFTAR KULIAH DI FEB UNISSULA Khoerul Anam; Wahyu Setiawan; Marno Nugroho
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 5 No. 02 (2025): Vol 5 No 2 Tahun 2025
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v5i01.5005

Abstract

This study examines the influence of Social Media Marketing and Personal Selling on Enrollment Decisions with Brand Awareness as a mediating variable among FEB UNISSULA students. A quantitative approach with PLS-SEM was applied to data from 120 respondents. The results show that Social Media Marketing significantly affects both Brand Awareness and Enrollment Decisions, while Personal Selling only affects Brand Awareness. Brand Awareness does not directly influence enrollment decisions and does not mediate the relationship between the marketing strategies. These findings highlight the key role of social media in higher education promotion.
PENGARUH FLEXIBLE WORK DAN WORK ENGAGEMENT TERHADAP JOB SATISFACTION DENGAN PERFORMANCE SEBAGAI MEDIASI Adam Sasando; Primadia Putri Harmastuti; Ahmad Muzakir Bin Ahmad Faizal
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 5 No. 01 (2025): Vol 5 No 1 Tahun 2025
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v5i01.5018

Abstract

This study aims to analyze the influence of flexible work, work engagement, and performance on job satisfaction, and to test the mediating role of performance in the relationship between flexible work and job satisfaction in generation Z in Semarang City. The approach used is quantitative with the Partial Least Square–Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that work flexibility has a positive and significant effect on performance and job satisfaction. Performance also has a significant effect on job satisfaction, as well as being a significant mediator in the relationship between work flexibility and job satisfaction. However, work engagement does not show a significant effect on job satisfaction. The evaluation model shows that all constructs have validity and reliability criteria, and have adequate predictive ability based on the R-Square and Q-Square values. These findings emphasize the importance of implementing flexible work to improve performance and job satisfaction, especially in generation Z.

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