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INDONESIA
Jurnal Bisnis, Manajemen, dan Akuntansi
Published by Utami Publisher
ISSN : -     EISSN : 30640407     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Business Strategy: Strategic management, business models, competitive advantage, and corporate governance. Management: Organizational behavior, human resource management, leadership, operations management, and innovation management. Marketing: Consumer behavior, branding, digital marketing, and market research. Finance and Investment: Corporate finance, investment analysis, financial markets, and risk management. Accounting: Financial accounting, managerial accounting, auditing, taxation, and accounting information systems. Entrepreneurship: Start-ups, small business management, entrepreneurship education, and entrepreneurial finance. Sustainability and Corporate Social Responsibility (CSR): Sustainable business practices, CSR initiatives, and ethical business conduct.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 2 No. 1 (2025): September" : 5 Documents clear
The Effect Of Service Quality And Accessibility On Customer Satisfaction At Alfamart Kolonel Barlian Manna South Bengkulu Ramadhanti, Ferlinchia; Fitriano , Yun; Putra , Iswidana Utama
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 2 No. 1 (2025): September
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v2i1.352

Abstract

The type of research used in this study was quantitative descriptive. The sample in this study was 30 people with the sampling technique in this study being total sampling. Data collection techniques were observation, questionnaires and documentation. The data analysis technique used in this study was quantitative descriptive. The results showed that there was a significant influence between transformational leadership on employee performance with a t-count value of 2.745> 1.70562 and a sig a value = 0.011 <0.050; there was a significant influence between work motivation on employee performance with a t-count value of 4.688> 1.70562 and a sig a value = 0.000 <0.050. Simultaneously, transformational leadership variables and work motivation on employee performance at the South Bengkulu Central Statistics Agency with an Fcount value of 15,422> 3.35 with a significance value smaller than the probability of 5%, namely 0.000.
The Influence Of Discount And Promotion Programs On Alfamart Consumers' Purchase Decisions General Sudirman Manna South Bengkulu Selsa Dlayorza; Monique, Eska Prima; Hidayah, Nenden Restu
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 2 No. 1 (2025): September
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v2i1.353

Abstract

This study employed an associative survey method with a quantitative approach. The sample consisted of 171 Alfamart consumers, using a purposive sampling technique. Data collection used a questionnaire. Quantitative data analysis was conducted using multiple linear regression analysis and hypothesis testing, consisting of t-tests and F-tests. The results showed that discount programs influenced purchasing decisions among consumers at Alfamart, Jalan Jenderal Sudirman, Manna, South Bengkulu, with a calculated t value > t table (3.441 > 1.65403) and a significance level of 0.001 < 0.050. Promotions influence purchasing decisions among Alfamart consumers on Jalan Jenderal Sudirman Manna, South Bengkulu, with a calculated t value > t table (5.110 > 1.65403) and (sig a = 0.000 < 0.050). Discount programs and promotions simultaneously influence purchasing decisions (Y) among Alfamart consumers on Jalan Jenderal Sudirman Manna, South Bengkulu, with an F value of 31.787 > 3.05 and a significance value of 0.000 < 0.05.
The Effectiveness of Tax Policy in Encouraging Domestic Investment in Indonesia Franciska, Laudya
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 2 No. 1 (2025): September
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v2i1.390

Abstract

This study focuses on analyzing the effectiveness of tax policies in stimulating domestic investment growth in Indonesia. The government has actively introduced various fiscal incentive instruments, including tax holidays, tax allowances, and reductions in corporate income tax rates, as strategies to improve the investment climate and attract domestic entrepreneurs. However, the implementation of these policies has not fully achieved optimal outcomes. This is due to several structural obstacles, such as complex bureaucratic procedures, regulatory uncertainty that confuses investors, and limited tax literacy among local business actors. This research adopts a qualitative approach with descriptive methods, utilizing secondary data sourced from fiscal policy reports, financial institution publications, and relevant academic documentation. The analysis reveals that although fiscal incentives positively impact domestic investment interest, their realization is still hindered by weak inter-agency coordination, lack of transparency, and limited technical support. Therefore, a more comprehensive reform is needed, including simplification of regulatory systems, digitalization of business licensing services, and improvement of tax literacy through integrated training programs. Furthermore, strengthening the capacity of fiscal institutions and ensuring legal certainty are crucial factors in enhancing investor confidence and reinforcing the contribution of domestic investment to national economic growth.
UMKM Financial Management Strategies In Digital Economy And Uncertainty Zacky, Muhamad
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 2 No. 1 (2025): September
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v2i1.391

Abstract

The digital transformation and global economic instability have created both challenges and opportunities for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. This article aims to explore financial management strategies that MSMEs can use to survive and grow in an uncertain digital economy. This research applies a qualitative descriptive approach through a literature review of relevant journals in the past five years. The findings show that financial digitalization, adaptive cash flow management, and the use of financial technology are effective main strategies. Additionally, the importance of digital financial literacy and financial planning responsive to external risks are key success factors for MSMEs. The study recommends collaboration between the government, financial institutions, and digital platforms to enhance MSMEs’ competitiveness through integrated and innovative financial strategies.
Reinterpreting Performance-Based Budgeting: A Study Of Budgeting Implementation At The Central Sulawesi Provincial Environment Agency Lasiewa, Wichencha Priskila; Putri , Azzahra Annisa; Usman, Ernawati; Sugianto, Sugianto; Pattawe, Abdul
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 2 No. 1 (2025): September
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v2i1.467

Abstract

This research revisits the meaning of performance-based budgeting in public sector organizations, focusing on its implementation at the Environmental Agency Office (DLH) of Central Sulawesi Province. It was conducted qualitatively using an exploratory method through observation, interviews, and theoretical studies. The study results indicate that budget preparation is directed according to the region’s vision and mission and uses Key Performance Indicators to determine program priorities. Transparency and accountability are realized through the publication Center (SRC) as an innovation in converting plastic waste into fuel using pyrolysis technology. Although coordination challenges between fields and the need for system improvement remain, the Environmental Agency of Central Sulawesi Province continues to enhance budget management to support sustainable environmental development.

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