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Esti Dwi Rahmawati
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esti_dwirahmawati@udb.ac.id
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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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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.
PENINGKATAN KEPEMIMPINAN TRANSFORMASIONAL, BUDAYA ORGANISASI TERHADAP MENTAL HEALTH SERTA KINERJA KARYAWAN DI PT.SUMBER ALFARIA TRIJAYA TBK CABANG PEDURUNGAN SEMARANG Bayu Firman Syah; Mutamimah; Tri Wikaningrum
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.v5i01.5076

Abstract

This study aims to analyze the influence of transformational leadership and organizational culture on mental health and its implications for employee performance at PT. Sumber Alfaria Trijaya Tbk, Pedurungan Branch, Semarang. The research is grounded in the importance of human resources in facing increasingly competitive business environments, emphasizing the need for effective leadership and a conducive organizational culture to support employee well-being and optimize performance. The study uses a quantitative approach with explanatory research. Data were collected through questionnaires distributed to 100 employees from several Alfamart branches in the Pedurungan area. Data analysis was conducted using SPSS, including validity tests, reliability tests, multiple linear regression analysis, and mediation testing using the Sobel test. The results show that transformational leadership and organizational culture have a positive and significant influence on mental health, which in turn affects employee performance. Moreover, mental health is proven to mediate the effect of transformational leadership and organizational culture on performance. The implications of this study highlight the importance of strengthening leadership style and fostering a healthy organizational culture to create a supportive work environment that enhances employee performance.
PENGARUH BRAND AWARENESS, BRAND LOYALTYDAN BRAND PERSONALITY TERHADAP PURCHASEDECISION DENGAN PURCHASE INTENTION SEBAGAIVARIABEL INTERVENING PADA PROVIDER INDOSATDI KOTA SEMARANG Kieflan Dzilly; Asyhari; Hendar
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.v5i01.5127

Abstract

The rapid growth of the telecommunications industry in Indonesia has intensified competition among providers, including Indosat, in influencing consumer purchase decisions. This study aims to analyze the influence of Brand Awareness, Brand Loyalty, and Brand Personality on Purchase Decision with Purchase Intention as a mediating variable among Indosat users in Semarang. The research method is explanatory research using a quantitative approach. The sample consists of 100 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed with multiple linear regression and the Sobel test for mediation analysis. The results show that Brand Awareness, Brand Loyalty, and Brand Personality have a positive and significant effect on both Purchase Intention and Purchase Decision. Furthermore, Purchase Intention is proven to mediate the relationship between the three independent variables and the purchasing decision. These findings suggest that strengthening brand awareness, loyalty, and brand personality should be the focus of Indosat’s marketing strategy to increase consumer buying intentions and decisions. This study provides implications for developing consumer behavior-based marketing strategies in the telecommunications sector.
Pengaruh Artificial Intelligence dan Pembelajaran Daring terhadap Hasil Belajar Berdasarkan Motivasi dan Minat Mahasiswa Pipin Yulanda; Etty Indriani
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.v5i01.5146

Abstract

The purpose of this study is to explore the influence of Artificial Intelligence and online learning on student learning outcomes at FIKOM UDB Surakarta, taking into account the roles of learning motivation and interest. A quantitative approach was employed, with data collected through questionnaires distributed to 120 students. The findings reveal that Artificial Intelligence significantly affects students’ motivation, interest, and learning outcomes. In contrast, online learning only has a significant impact on motivation and interest, but not directly on learning outcomes. Motivation and Learning Interest play a crucial role as mediators in strengthening the impact of Artificial Intelligence and Online Learning on improving student learning outcomes. Path analysis indicates that the most dominant effect is from Artificial Intelligence on learning outcomes mediated by learning motivation, with a path coefficient of 0.222. The model accounts for 87.3% of the variance in learning outcomes, while the remaining 12.7% is attributed to external factors such as lecturer quality and the learning environment. These results emphasize the critical role of AI technology in enhancing learning effectiveness compared to online learning methods.
PENGARUH SOCIAL MEDIA MARKETING DAN EMAIL MARKETING TERHADAP KEPUTUSAN PEMBELIAN ULANG DENGAN CUSTOMER TRUST SEBAGAI VARIABEL MEDIASI Muhammad Rezza Aditya Pratama; Mulyana
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.v5i01.5220

Abstract

The rapid development of technology and changes in consumer behavior have encouraged retail companies to adopt digital marketing as a primary strategy to retain customers. This study aims to analyze the effect of Social Media Marketing and Email Marketing on repurchase intention at Alfamart, with Customer Trust as a mediating variable. A quantitative approach was used through explanatory research, employing purposive sampling of 150 Alfamart consumers in Semarang City who have shopped both online and offline and actively use social media and email. Data analysis was conducted using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results show that Social Media Marketing has a positive and significant effect on Customer Trust and Repurchase Intention. Customer Trust also has a positive and significant effect on Repurchase Intention and mediates the relationship between Social Media Marketing and Repurchase Intention. Conversely, Email Marketing has a positive but insignificant effect on Customer Trust and a negative, insignificant effect on Repurchase Intention. The implication of this research is that companies should prioritize interactive and credible social media marketing strategies over email marketing and reassess segmentation and content personalization in email campaigns to enhance their effectiveness.
Sosialisasi Pajak sebagai Moderasi Pengaruh Literasi Pajak dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak Aini, Aida; Erna Chotidjah Suhatmi; Ety Meikhati
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.v5i01.5386

Abstract

The decline in Indonesia’s tax ratio 2022–2024 reflects that overall tax compliance has yet to reach an optimal level. In contrast, KPP Pratama Surakarta recorded tax revenues surpassing the set targets within the same period, indicating relatively strong taxpayer compliance in its jurisdiction. This study seeks to examine the moderating effect of tax socialization on the relationship between tax literacy, tax digitalization, and taxpayer compliance. The research population consists of individual taxpayers registered at KPP Pratama Surakarta, with 100 respondents selected as the sample. A quantitative research design was applied, utilizing primary data collected through questionnaires, and the analysis was conducted using SPSS version 26. The findings demonstrate that tax literacy, tax digitalization, and tax socialization each have a significant impact on taxpayer compliance. Moreover, tax socialization is found to strengthen the effect of tax literacy on compliance, while its moderating role is not evident in the relationship between tax digitalization and taxpayer compliance.

Page 6 of 6 | Total Record : 56

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