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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 92 Documents
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Financial Stress and Digital Debt Behavior: A Systematic Review of Behavioral Finance Evidence Priadipa, Arimbi
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 5 No. 2 (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.v5i2.95

Abstract

The rapid expansion of digital lending in Indonesia has reshaped household financial behavior, leading to rising financial stress and impulsive borrowing. These patterns cannot be fully explained by classical economic assumptions of rational decision-making. Emerging evidence shows that digital borrowing decisions are strongly influenced by psychological factors, behavioral biases, and technology design that lowers cognitive barriers to credit access. This study conducts a Systematic Literature Review of 42 publications from 2015–2024 to synthesize the relationships among financial stress, behavioral biases, and digital lending mechanisms. The findings reveal that financial stress triggers biases such as present bias, overconfidence, and optimism bias, which in turn drive impulsive borrowing. The fast, frictionless, and instant-approval nature of digital lending amplifies these biases, creating a recurring debt-stress loop that may escalate into a debt spiral. This study contributes a conceptual model integrating psychological and digital factors to explain vulnerability to digital debt and offers policy implications for regulators and fintech providers to design behaviorally informed interventions that can mitigate overborrowing risks
Pengaruh Tekanan Karyawan dan Tekanan Pemegang Saham terhadap Sustainability Reporting Anna, Yane Devi; Salsabilla, Adinda Khairunisa; Aulia, Andini Putri; Mala, Dinda; Wulandari, Nani
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 5 No. 2 (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.v5i2.96

Abstract

This study aims to analyze the influence of employee pressure and shareholder pressure on sustainability reporting. The background of this research is based on the increasing demand for transparency in non-financial reporting that encompasses environmental, social, and governance (ESG) aspects amid growing global awareness of sustainability issues. This study employs a quantitative approach with causal associative research design. The population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Sustainability reporting is measured based on the Global Reporting Initiative (GRI) Standards indicators, while employee pressure is measured using the natural logarithm of the number of employees, and shareholder pressure is measured through the proportion of shares held by institutional investors.
Analisis Representasi Prinsip Good Corporate Governance dalam Film The Auditors (2024) Episode 1 & 2 Riki Julianto; Muhamad Rafil Aunuddin; M. Syahrudin
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 6 No. 1 (2026): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v6i1.104

Abstract

Penelitian ini bertujuan untuk mengkaji bagaimana prinsip-prinsip Good Corporate Governance (GCG) direpresentasikan dalam film The Auditors (2024). Film ini menampilkan dinamika audit internal di sebuah perusahaan konstruksi besar di Korea Selatan, khususnya terkait konflik etika, praktik korupsi, serta posisi auditor internal dalam menghadapi tekanan organisasi. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode analisis semiotika Roland Barthes untuk menafsirkan makna denotatif, konotatif, dan mitos yang muncul dalam tindakan dan dialog para tokoh auditor. Hasil penelitian menunjukkan bahwa film The Auditors (2024) merepresentasikan lima prinsip utama GCG, yaitu transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran. Melalui konflik moral dan profesional yang dialami auditor internal dalam mengungkap penyimpangan keuangan, film ini menegaskan bahwa penerapan GCG tidak hanya bergantung pada sistem pengawasan formal, tetapi juga pada integritas dan keberanian individu auditor dalam menjaga nilai-nilai etika di tengah dominasi kekuasaan organisasi.
Pengaruh Communication Skills dan Negotiation Ability terhadap Kinerja Usaha UMKM Industri Kreatif di Indonesia Ayumi Fitriani Gunawan; Alfi Rahmawati; Tasya Camila Hamdani
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 6 No. 1 (2026): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v6i1.107

Abstract

Pelaku usaha mikro, kecil, dan menengah tidak hanya dituntut memiliki kemampuan manajerial yang baik, tetapi juga keterampilan interpersonal yang menunjang kelancaran usaha. Communication skills dan negotiation ability membantu wirausahawan membangun hubungan yang efektif, mencapai kesepakatan yang saling menguntungkan, dan meningkatkan kinerja usaha. Penelitian ini bertujuan menganalisis pengaruh kedua kemampuan tersebut terhadap kinerja usaha pelaku UMKM di sektor industri kreatif. Pendekatan kuantitatif digunakan dengan pengumpulan data melalui kuesioner berskala Likert yang melibatkan 294 responden dari berbagai wilayah di Indonesia. Analisis dilakukan menggunakan regresi linear berganda melalui SPSS. Hasil penelitian menunjukkan bahwa communication skills dan negotiation ability berpengaruh positif dan signifikan terhadap kinerja usaha. Temuan ini menegaskan bahwa keterampilan interpersonal merupakan sumber daya penting yang berkontribusi pada stabilitas hubungan bisnis, efektivitas pengambilan keputusan, serta pencapaian target usaha. Selain itu, communication skills terbukti menjadi variabel yang paling dominan dalam menjelaskan variasi kinerja, sehingga dapat menjadi prioritas dalam program pengembangan kapasitas pelaku UMKM. Secara keseluruhan, penelitian ini memberikan bukti empiris bahwa peningkatan kompetensi interpersonal berperan strategis dalam memperkuat daya saing UMKM industri kreatif.
Digitalisasi Holistik Ekonomi Kreatif Batik Tulis Tanjung Bumi dan Tujuan Pembangunan Berkelanjutan Zaeni Miftah; Indah Purnama Sari
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 6 No. 1 (2026): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v6i1.109

Abstract

This exploratory qualitative study investigates the opportunities and obstacles within Tanjung Bumi’s hand-drawn batik industry to formulate effective long-term digital growth strategies. Utilizing a multi-method approach including observations, interviews, focus groups, and literature reviews the research employs thematic analysis to process and interpret the data. To ensure findings are robust and valid, data triangulation was applied. The results indicate that successful digitalization requires more than just a shift in marketing; it demands the creation of a comprehensive digital ecosystem. By integrating cultural conservation with community involvement, this model aligns with sustainable development goals, fostering an equitable and resilient economy.
Pengaruh Kualitas Pelayanan Pendidikan dan Profesionalisme terhadap Kepuasan Mahasiswa di STIA Nusantara Sakti Sungai Penuh Vivi Herlina
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 6 No. 1 (2026): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v6i1.144

Abstract

Penelitian ini bertujuan untuk melakukan kajian tentang bagaimana pengaruh kualitas dan profesionalisme dalam pelayan jasa pendidikan terhadap kepuasan mahasiswa di Sekolah tinggi Ilmu Administrasi Nusantara Sakti Sungai Penuh. Metode penelitian yang digunakan adalah metode diskriptif kuantitatif dan pengolahan data menggunakan program SPSS 21. Pemilihan para responden dalam penelitian ini berasal dari mahasiswa sebanyak 90 orang untuk dijadikan responden. Instrument penelitian adalah pengumpulan data melalui kuisioner dan observasi lapangan. Dalam penelitian ini menggunakan variabel penelitian yang terdiri dari variabel independent (bebas) adalah kualitas dan profesionalisme sedangkan variabel dependent (terikat) adalah kepuasan mahasiswa. Hasil penelitian ini yaitu terdapat pengaruh yang signifikan secara simultan antara kualitas dan profesionalisme dalam pelayanan jasa pendidikan terhadap kepuasan mahasiswa.
Leadership and Work Discipline as Determinants of Civil Servant Performance in Local Government Institutions Efvy Zamidra Zam
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 6 No. 1 (2026): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v6i1.146

Abstract

This study aims to analyze the influence of leadership and work discipline on the performance of Civil Servants in Local Government. The research employed a quantitative approach using a survey method. The population consisted of twenty-four employees from a regional government organization, and the sampling technique used was saturated sampling, in which all population members were selected as respondents. Data were collected through questionnaires measured using a Likert scale. Data analysis was conducted using validity tests, reliability tests, multiple linear regression, t-tests, F-tests, and coefficient of determination analysis with the assistance of SPSS software. The results indicated that all research instruments were valid and reliable. Partially, leadership and work discipline had a positive and significant effect on employee performance. Simultaneously, leadership and work discipline also had a significant influence on the performance of Civil Servants. The coefficient of determination showed that leadership and work discipline explained most of the variance in employee performance. Furthermore, leadership was identified as the most dominant variable influencing employee performance. The findings indicate that improving leadership quality and strengthening work discipline can enhance the performance of civil servants in supporting effective public service delivery within local government institutions.
Analisis Motivasi Kerja Pegawai pada Kantor Kecamatan Tanah Kampung Kota Sungai Penuh Nora Aprianti
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 6 No. 1 (2026): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v6i1.161

Abstract

This study aims to determine the motivation of employee work at Kecamatan Tanah Kampung office Kota Sungai Penuh. The Research methode research is qualitatif approach by doing interview method. The number of informants in this study is as many as nine people. Indicators for motivation variables based on Gibson opinions consisting of motives, expectations and incentives. Based on the result showed that the employee’s motivation is in good condition. Where this is contrary to the phenomenon that occuret Kecamatan Tanah Kampung office.
Transformasi Manajemen Keuangan di Era Artificial Intelligence: Implikasi Strategis Bagi Perusahaan di Negara Berkembang Muhammad Haris Saputra MBA; Fitriaty
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 6 No. 1 (2026): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v6i1.162

Abstract

The rapid advancement of artificial intelligence (AI) has fundamentally disrupted traditional financial management practices. This study examines the transformative impact of AI-driven technologies including machine learning, predictive analytics, robotic process automation (RPA), and natural language processing (NLP) on the core domains of corporate financial management: financial planning and analysis, risk management, capital structure decisions, and working capital optimization. Employing a systematic literature review (SLR) methodology guided by the PRISMA protocol, this research synthesizes findings from 47 peer-reviewed articles published between 2018 and 2025 and indexed in Scopus and Web of Science. The findings reveal that AI adoption significantly enhances decision-making accuracy, reduces operational costs by an average of 30–40%, and strengthens early warning capabilities against financial distress. However, firms in developing countries face unique implementation barriers, including digital infrastructure gaps, limited AI-literate human capital, and regulatory ambiguity. This study contributes a conceptual framework the AI-Integrated Financial Management (AIFM) Model that maps AI technology adoption to specific financial management functions and delineates strategic priorities for organizations in emerging market contexts.
Integrasi Kompetensi Auditor dan Pengendalian Internal dalam Membangun Kualitas Audit pada Perusahaan Pembiayaan Rudi Ananda
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 6 No. 1 (2026): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v6i1.163

Abstract

Increasing risk complexity and governance demands in financing companies make audit quality a critical aspect of financial reporting credibility. Audit effectiveness is influenced not only by auditor competence but also by the quality of internal control systems that support information reliability and organizational oversight. This study examines the effect of auditor competence and internal control on audit quality and the mediating role of internal control. Data were collected through a survey of auditors and related personnel in financing companies in South Sumatra Province and analyzed using covariance-based Structural Equation Modeling with AMOS. The results show that auditor competence positively affects internal control and audit quality. Internal control also positively affects audit quality and mediates the relationship between auditor competence and audit quality. These findings confirm that audit quality is shaped by the integration of auditor competence and effective internal control

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