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Economics, Business, Management, & Accounting Journal
Published by Haka Vyza Media
ISSN : -     EISSN : 29622999     DOI : https://doi.org/10.61083/ebisma.v3i1
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Ebisma is available for free (open access) to all readers. The articles in Ebisma include topics in microeconomics, macro economics, human resources management, financial management, marketing management, business, entrepreneurship, accounting and other related articles.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 53 Documents
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Pengaruh Perekonomian Masyarakat dengan Adanya Perusahaan Perkebunan Kelapa Sawit di Kabupaten Banyuasin Sumatera Selatan Yustika, Gaung Perwira; Septiani
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 4 No. 2 (2024): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v4i2.50

Abstract

This research uses a qualitative research approach, namely by using interviews or direct interviews with community members, both oil palm farmers and non-oil palm farmers. This research uses qualitative descriptive methods, especially direct field research. Village governments, oil palm farmers, entrepreneurs, traders and ordinary citizens are the data sources in this research. In addition, secondary data obtained from the village office was also used in this research. The findings of this research indicate that oil palm farming is very important for the economy of the people of Banyuasin Regency. Therefore, it is very important for oil palm farmers to contribute significantly to the empowerment of oil palm plantations in order to improve the quality of life of rural communities, because oil palm plantations are very important for the existence of these communities. The main concern of this research is the influence of palm oil production on the income of the people of Banyuasin Regency. Based on the findings of this research, palm oil production has a significant influence on people's income. Role indicators include the following: consistent employment and income for the community; improving children's educational lives improves; agricultural zakat expenditure; please help each other; increasing individual participation in the Umrah and Hajj; and intention to work which is exemplified by hard work, sincere work and smart work.
Analyzing Business Strategies of Ayam Nelongso Using EFAS and IFAS: A Case Study of Culinary Mahendra, Rifqi Dwi; Hari Mulyadi; Dian Herdiana Utama
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 4 No. 2 (2024): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v4i2.51

Abstract

Ayam Nelongso is a fast-food business that excels in offering affordable prices, distinctive flavors, and strong customer loyalty. However, to sustain growth amidst fierce competition and shifting consumer preferences, Ayam Nelongso must address operational weaknesses and leverage opportunities in digitalization and product diversification. Using the Triple Layered Business Model Canvas (TLBMC) approach, the integration of economic, social, and environmental aspects is analyzed to develop a holistic and sustainable strategy. The economic layer focuses on improving operational efficiency and market expansion through digitalization. The social layer emphasizes community engagement and customer experience, while the environmental layer highlights the adoption of eco-friendly practices. The integration of these layers demonstrates that with the right innovation and adaptation, Ayam Nelongso can maintain its economic performance while meeting modern consumer needs and contributing to sustainability.
Analisis Faktor Tingkat Literasi Keuangan Mahasiswa AMIK Depati Parbo Kerinci R, Ferdinal; Elvina Sandra
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 4 No. 2 (2024): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v4i2.52

Abstract

This study aims to analyze the level of financial literacy of AMIK Depati Parbo Kerinci students, along with the factors that influence it. This study is quantitative, with a saturated sample consisting of all AMIK Depati Parbo Kerinci students. The data analysis technique used is multiple linear regression. The results of this study indicate that there is a significant influence between gender, parental education level and parental income level on the financial literacy of AMIK Depati Parbo Kerinci students.
Komparasi Perbedaan Persepsi Antara Penyusun dan Pengguna Laporan Keuangan dalam Rangka Perubahan Sistem Akuntansi Pemerintah Berbasis Akrual di Kota Sungai Penuh Herlina, Vivi
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 4 No. 2 (2024): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v4i2.53

Abstract

This study aims to analyze the comparative Differences in Perception Between Compilers and Users of Financial Reports in the Region in the context of Changing the Accrual-Based Government Accounting System in Kota Sungai Penuh. This study uses a qualitative approach by conducting an interview process with informants to conduct the data analysis and triangulation process. The results of this study explain that there are differences in the perceptions of Compilers and Users regarding the implementation of Accrual-Based Accounting, compilers understand more in terms of compliance with the regulations. The implication of this study is that for the successful implementation of an accrual-based system, competent human resources are needed.
Analisis Pemberdayaan Keterampilan Digital di Balai Latihan Kerja Kabupaten Kerinci Zam, Efvy Zamidra; Sestriyenti, Enny
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 4 No. 2 (2024): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v4i2.54

Abstract

Penelitian ini bertujuan untuk mengetahui peran Balai Latihan Kerja (BLK) yang terdapat di Kabupaten Kerinci dalam melakukan Pemberdayaan Keterampilan Kerja dan Berwirausaha yang berbasis digital. Penelitian ini bersifat kualitatif. Temuan penelitian menunjukkan bahwa penyelenggaraan pembinaan dan pelatihan di BLK Kabupaten Kerinci telah meningkatkan kompetensi masyarakat melalui program berbasis keterampilan seperti komputer, desain grafis, jaringan komputer, maupun keterampilan lainnya. Dampaknya, masyarakat tidak hanya memiliki keterampilan teknis tetapi juga peluang untuk menciptakan wirausaha baru dan mengurangi pengangguran. Dengan pendekatan yang terintegrasi, BLK berhasil memberdayakan masyarakat untuk lebih kompetitif di pasar kerja.
Pengaruh Kualitas Produk dan Kualitas Pelayanan Terhadap Preferensi Nasabah Menabung di BTN Syariah Jambi Akbar, Akhmad; Kurniawan, Bambang; Ayahrizal, Ahmad
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 5 No. 1 (2025): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v5i1.55

Abstract

This study aims to examine the effect of product quality and service quality on customer preferences at Bank BTN Syariah Jambi. This research employs a quantitative descriptive approach. The type of research is quantitative descriptive. Data were obtained through questionnaires, observations, and documentation. The method used to analyze the data is multiple regression analysis. The sample was selected using purposive sampling, with a total of 90 customers. The results indicate that both product quality and service quality have a partial and simultaneous effect on saving preferences at BTN Syariah Jambi. Simultaneously, there is a positive influence between product quality and service quality variables on customers' saving preferences, with the F-test result showing a significance value of 0.000 < 0.05. The product quality variable obtained a t-test significance value of 0.000 < 0.05, and the service quality variable obtained a t-test significance value of 0.011 < 0.05
Pengetahuan Literasi Keuangan dalam Perilaku Konsumtif Pribadi Mahasiswa Universitas Pendidikan Indonesia Handini, Shahnaz Azka Handini; Yulianita, Diva; Amry, Muhammad Faizal; Siregar, Muhammad Alfarizh; Apandi, Sekar Ayu; Damayanti, Welsi
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 5 No. 1 (2025): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v5i1.61

Abstract

Temuan dari penelitian ini mengindikasikan adanya hubungan pengaruh literasi keuangan terhadap perilaku konsumtif dan kemampuan pengelolaan keuangan di kalangan mahasiswa program studi akuntansi Universitas Pendidikan Indonesia. Penelitian ini dilakukan dengan pendekatan kualitatif metode survei melalui penyebaran kuesioner dengan jumlah responden sebanyak 47 mahasiswa. Penelitian ini menghasilkan temuan bahwa literasi keuangan memiliki hubungan negatif terhadap perilaku konsumtif. Sebaliknya, literasi keuangan memiliki hubungan positif terhadap kemampuan pengelolaan keuangan. Sehingga dapat disimpulkan bahwa mahasiswa dengan tingkat literasi yang baik, cenderung mampu dalam membatasi diri dari perilaku konsumtif dan dapat mengelola keuangannya dengan lebih terstruktur. Temuan ini menegaskan pentingnya literasi keuangan dalam membentuk perilaku keuangan mahasiswa yang bijak.
The Impact of Administrative Empowerment on Job Performance in Publicly Traded Companies mugahed, Faez; Naji, Fouad; Al-Rahoumi, Ahmed
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 5 No. 1 (2025): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v5i1.62

Abstract

This study aimed to examine the impact of managerial empowerment on job performance in public joint-stock companies in Yemen. It used a quantitative approach and surveyed 433 employees from eight companies. The results reveal a high level of managerial empowerment practice in listed companies, with an average score of 5.51. Similarly, the average job performance score in the companies recorded an average of 5.55, indicating a high level of practice that enhances efficiency and competitiveness. There is also a strong positive impact of managerial empowerment on job performance, with the effect measured at (beta = 0.89). Based on these findings, the study recommends a comprehensive approach to employee empowerment, emphasizing a supportive and engaging work environment, effective task delegation, structured long- and short-term training, and a strong focus on employee motivation to improve job performance in public joint-stock companies.
Pengaruh Pemberian Insentif Terhadap Disiplin Kerja Guru Karyawan di SMP Muhammadiyah Al Mujahidin Fidyah Hety Apsari; Yustika, Gaung Perwira
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 5 No. 1 (2025): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v5i1.63

Abstract

SMP Muhammadiyah Al Mujahidin is a leading school in Gunungkidul Regency which has 60 teachers and 52 employees. In terms of payroll systems tend to differ between statuses. There are three groups or levels in employee status including Teachers/Contract employees, Teachers/Temporary Employees of the Foundation, Teachers/Permanent Employees of the Foundation. The three levels of status clearly affect the receipt of their respective salaries. In addition to class, incentives also greatly affect the amount of salary received by each teacher/employee. The research subjects were some teachers and employees at SMP Muhammadiyah Al Mujahidin with details of 34 teachers and 23 employees. The data taken is data on receiving teacher and employee incentives in September 2022 using the sampling method through interviews with selected teachers and employees and the school treasurer, still with the permission of the school principal. The results showed that of the 57 samples through statistical tests with SPSS software, there is a relationship between intensive giving and work discipline with a correlation of 0.651 (correlation is significant at the 0.01 level (2-tailed).
Keberagaman Gender dan Kualitas Laba Nadhifah, Nur; Bayu Tri Cahya
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 5 No. 1 (2025): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v5i1.64

Abstract

This research examined and analysed the impact of gender diversity in the boards of directors, independent commissioners, and audit committees on the quality of a company’s earnings. The quality of earnings is a crucial marker in evaluating a company’s financial performance, which is reported to interested parties. Gender diversity is believed to enrich perspectives in the strategic decision-making process. Meanwhile, the supervisory function of independent commissioners and an effective audit committee can minimise the practice of manipulating financial statements. The research method used is quantitative, with data analysis techniques in the form of multiple linear regression. The sample consists of health and technology sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period, with selection criteria based on purposive sampling. The study results show that the gender diversity of the board of directors, independent commissioners, and audit committees does not affect the quality of earnings. These findings suggest that the presence of women in top management strategy positions remains limited, both in terms of numbers and their roles. The unproven influence of gender diversity in this study can be caused by the uneven proportion of genders in the top management ranks. The dominance of one gender in company leadership, both men and women, is considered not optimal in encouraging company performance, including maintaining the quality of earnings. The implications of this study emphasize the importance of strengthening the supervisory function in the corporate governance structure to improve the quality of reported financial information.

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