cover
Contact Name
Jamali
Contact Email
jamalikemenag@gmail.com
Phone
+6281387374043
Journal Mail Official
ebima@ypmma.org
Editorial Address
Jl. B. Aceh – Medan GP. Pasir Putih Kec. Peureulak Aceh Timur
Location
Kab. aceh timur,
Aceh
INDONESIA
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Published by Yayasan YPMMA
ISSN : 29640423     EISSN : 29641594     DOI : https://doi.org/10.58477/ebima
Core Subject : Economy,
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (EBiMA), e-ISSN: 2964-1594 dan p-ISSN: 2964-0423 adalah jurnal akses terbuka dan gratis yang diterbitkan oleh Divisi Penelitian, Institut YPMMA, Indonesia. Tujuan dari Jurnal ini adalah untuk mendukung teori dan praktik manajemen perkembangan dalam penyebaran hasil penelitian di bidang tersebut. Jurnal ini mencakup bidang seperti Pengetahuan dan Manajemen Masyarakat, Manajemen Operasi dan Kinerja, Risiko Bisnis, Keuangan dan Akuntansi, Kewirausahaan, Bisnis Strategis dan Pemasaran Strategis serta Pengambilan Keputusan dan Negosiasi.
Articles 58 Documents
Pengaruh Teknologi Digital dan Manajemen Waktu terhadap Kinerja Melalui Mediasi Work Life Balance Rina Cristiningsih; Osly Usman
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v5i1.424

Abstract

This study aims to analyze the influence of information technology on performance, the influence of time management on performance, the influence of information technology moderated by work-life balance on performance, and the influence of time management moderated by work-life balance on performance. The research uses a quantitative method. The primary data source is obtained through questionnaires, with purposive sampling as the data collection technique. Data analysis is conducted using partial least squares (PLS) with the SmartPLS 4.0 application. The results show that digital technology has a negative and insignificant effect on the performance of working students. In contrast, time management has a positive and significant effect on the performance of working students. Furthermore, digital technology has a positive but insignificant effect on the work-life balance of working students. Time management, on the other hand, has a positive and significant effect on the work-life balance of working students. Work-life balance itself has a significant effect on the performance of working students. The findings indicate that digital technology has a positive but insignificant effect on performance through work-life balance, while time management has a significant effect on performance through work-life balance letters.
Work-Life Balance, Stres Kerja, dan Kinerja Karyawan: Peran Mediasi Kepuasan Kerja pada Mahasiswa Magister Muh Nur Alamsyah Ibrahim; Osly Usman
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v5i1.446

Abstract

This study aims to examine the effect of Work-Life Balance and Work Stress on Employee Performance, with Job Satisfaction serving as a mediating variable among working students enrolled in the Master's Program in Management at Universitas Negeri Jakarta. A quantitative research approach was employed using a survey method. Data were collected through questionnaires distributed to 50 respondents selected using a purposive sampling technique. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results indicate that Work-Life Balance has a positive and significant effect on both Employee Performance and Job Satisfaction, while Work Stress has a negative and significant effect on Employee Performance and Job Satisfaction. Furthermore, Job Satisfaction has a positive and significant effect on Employee Performance. The mediation analysis reveals that Job Satisfaction significantly mediates the relationships between Work-Life Balance and Employee Performance, as well as between Work Stress and Employee Performance. These findings suggest that maintaining a balance between work and personal life, along with effective work stress management, enhances job satisfaction, which subsequently improves employee performance. This study provides practical implications for organizations to develop policies that support work-life balance, effectively manage work stress, and improve job satisfaction to optimize employee performance, particularly for individuals who simultaneously fulfill the roles of employees and graduate students.
Pengaruh Teknologi Digital dan Manajemen Waktu terhadap Kinerja Melalui Mediasi Work Life Balance Rina Cristiningsih; Osly Usman
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v5i1.424

Abstract

This study aims to analyze the influence of information technology on performance, the influence of time management on performance, the influence of information technology moderated by work-life balance on performance, and the influence of time management moderated by work-life balance on performance. The research uses a quantitative method. The primary data source is obtained through questionnaires, with purposive sampling as the data collection technique. Data analysis is conducted using partial least squares (PLS) with the SmartPLS 4.0 application. The results show that digital technology has a negative and insignificant effect on the performance of working students. In contrast, time management has a positive and significant effect on the performance of working students. Furthermore, digital technology has a positive but insignificant effect on the work-life balance of working students. Time management, on the other hand, has a positive and significant effect on the work-life balance of working students. Work-life balance itself has a significant effect on the performance of working students. The findings indicate that digital technology has a positive but insignificant effect on performance through work-life balance, while time management has a significant effect on performance through work-life balance letters.
Work-Life Balance, Stres Kerja, dan Kinerja Karyawan: Peran Mediasi Kepuasan Kerja pada Mahasiswa Muh Nur Alamsyah Ibrahim; Osly Usman
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v5i1.446

Abstract

This study aims to examine the effect of Work-Life Balance and Work Stress on Employee Performance, with Job Satisfaction serving as a mediating variable among working students enrolled in the Master's Program in Management at Universitas Negeri Jakarta. A quantitative research approach was employed using a survey method. Data were collected through questionnaires distributed to 50 respondents selected using a purposive sampling technique. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results indicate that Work-Life Balance has a positive and significant effect on both Employee Performance and Job Satisfaction, while Work Stress has a negative and significant effect on Employee Performance and Job Satisfaction. Furthermore, Job Satisfaction has a positive and significant effect on Employee Performance. The mediation analysis reveals that Job Satisfaction significantly mediates the relationships between Work-Life Balance and Employee Performance, as well as between Work Stress and Employee Performance. These findings suggest that maintaining a balance between work and personal life, along with effective work stress management, enhances job satisfaction, which subsequently improves employee performance. This study provides practical implications for organizations to develop policies that support work-life balance, effectively manage work stress, and improve job satisfaction to optimize employee performance, particularly for individuals who simultaneously fulfill the roles of employees and graduate students.
Peran Mediasi Motivasi Kerja dalam Hubungan Gaya Kepemimpinan dan Lingkungan Kerja terhadap Kinerja Pegawai pada Sektor Publik Nelly Miranda; Lukman Ibrahim; Kurnia Asni
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v5i1.467

Abstract

This study investigates the effects of leadership style and the work environment on employee performance, with work motivation serving as a mediating variable, at the Aceh Department of Manpower and Population Mobility. Using an explanatory quantitative research design, data were collected from 155 employees selected from a population of 252 through proportionate stratified random sampling based on the Slovin formula. A structured questionnaire employing a five-point Likert scale was used for data collection, and the proposed model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings reveal that leadership style and the work environment do not have significant direct effects on employee performance. However, both variables exert positive and significant effects on work motivation. In turn, work motivation has a strong and significant positive effect on employee performance. Furthermore, mediation analysis confirms that work motivation fully mediates the relationships between leadership style and employee performance as well as between the work environment and employee performance. These results indicate that employee performance in public sector organizations is driven primarily by employees' intrinsic motivation rather than by organizational factors alone. Consequently, initiatives aimed at improving employee performance should prioritize strategies that strengthen work motivation while simultaneously fostering supportive leadership practices and a conducive work environment. This study extends the organizational behavior literature by demonstrating the critical mediating role of work motivation in explaining employee performance within the public sector. The findings also provide practical insights for public human resource managers in designing policies and managerial interventions that enhance employee motivation and ultimately improve organizational performance.
Peran Motivasi Kerja sebagai Mediator dalam Hubungan Beban Kerja dan Stres Kerja terhadap Kinerja Karyawan di Rumah Sakit Cempaka Lima Banda Aceh Darnia Darnia; Lukman Ibrahim; Kurnia Asni
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v5i1.468

Abstract

This study aims to analyze the effects of workload and job stress on employee performance, with work motivation serving as a mediating variable, at Cempaka Lima Hospital, Banda Aceh. The study employed a quantitative approach using an explanatory research design. The research population consisted of all hospital employees, with a sample of 145 respondents selected through proportionate stratified random sampling. Data were collected using a structured questionnaire based on a five-point Likert scale and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS software. The findings reveal that workload does not have a significant direct effect on employee performance; however, it has a positive and significant effect on work motivation. Furthermore, work motivation has a very strong and significant positive effect on employee performance. In contrast, job stress does not have a significant effect on either work motivation or employee performance. The indirect effect analysis indicates that work motivation significantly mediates the relationship between workload and employee performance, but it does not mediate the relationship between job stress and employee performance. These findings suggest that employee performance in the healthcare sector is influenced more by internal factors, particularly work motivation, than by external factors such as workload and job stress. Therefore, hospital management should prioritize strategies aimed at enhancing employees' work motivation to achieve optimal and sustainable performance.
Peran Kepuasan Kerja dalam Memediasi Pengaruh Karakteristik Perusahaan dan Budaya Organisasi terhadap Loyalitas Karyawan pada Bank Aceh Syariah Kantor Cabang Utama Banda Aceh Muhammad Ranaldi; Lukman Ibrahim; Kurnia Asni
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v5i1.469

Abstract

This study aims to analyze the influence of company characteristics and organizational culture on employee loyalty, with job satisfaction serving as a mediating variable at Bank Aceh Syariah Main Branch Office, Banda Aceh. The research employed a quantitative approach using an explanatory research design. The study population consisted of all employees, with a sample of 166 respondents selected through proportionate stratified random sampling. Data were collected using a structured questionnaire based on a five-point Likert scale and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The findings reveal that company characteristics and organizational culture have a positive and significant effect on job satisfaction. However, neither company characteristics nor organizational culture has a significant direct effect on employee loyalty. In contrast, job satisfaction has a positive and significant effect on employee loyalty and serves as a strong mediating variable in the relationship between the independent variables and employee loyalty. These results indicate that employee loyalty is influenced more by internal psychological factors, particularly job satisfaction, than by the organization's structural characteristics directly. The study highlights the importance of enhancing job satisfaction as a primary strategy for strengthening employee loyalty. Organizations should not only improve their organizational systems and workplace culture but also ensure that implemented policies create positive work experiences for employees. This research provides an empirical contribution to the development of human resource management literature, particularly within the Islamic banking sector.
Analisis Strategi Pemasaran dalam Peningkatan Volume Penjualan Pulsa Telkomsel pada Gradien Ponsel Peureulak Kabupaten Aceh Timur Jamali; Ismail; Asmaul Husna; Nur Indah Mutiara Sari
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 1 No. 1 (2022): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v1i1.10

Abstract

The purpose of this research is to find out and analyze the right marketing strategy in increasing the sales volume of Peureulak Cellphone Garden. The method in this research is descriptive, namely comparing the theory as a standard with the facts in the field by experts and the analytical tools used SWOT analysis is comparing the external factors Opportunities and Threats with internal factors Strengths and weaknesses. . Sales developments from January to December 2021 were very volatile, starting from Rp. 5,000 credits to Rp. 100,000 credits, where on average, Rp. 5,000 credits were sold 55,267 pieces, Rp. 10,000 pulses were sold 44,559 sheets, Rp. 20,000 pulses were sold 2,734 sheets, pulses of Rp. Rp 25,000 sold 199 sheets, Rp 50,000 credits were sold 945 sheets and Rp 100,000 credits were sold 280 pieces with a total price of Rp 10,281,705,000, on an average per month it was Rp 856,808,750. The results of the strength research have a total score of 1.56 while the weakness of the total score is 1.27 and so is the Efas Analysis factor which has a total score of 1.65 and the threat factor with a total score of 1.17 and the results of the scores of these four factors. after being analyzed through a SWOT diagram which consists of four quadrants, namely: Quadrant I Grout Strategy, Quadrant II Turn Aroaund, Quadrant III Diversification and Quadrant IV Diverse.
Evaluasi Sistem Pengelolaan Dana Bergulir di Kantor Seketariat Badan Kerjasama Antar Gampong (BKAG) dan Unit Pengelolaan Kegiatan (UPK) Kecamatan Ranto Peureulak Yusriani; Muhammad Jamil
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 1 No. 1 (2022): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v1i1.15

Abstract

Revolving funds are a form of government intervention in the economic field in order to improve justice. One of the characteristics of revolving funds is that these funds are channeled to the community/community groups, charged back with or without added value, and re-rolled back to the community/community groups or known as revolving funds. The purpose of the Management of Activities of Revolving Fund Management System Office of the Secretariat of the Inter- gambling Cooperation Agency (BKAG) and the Unit (UPK) of Ranto Peureulak District The research method is a qualitative approach. This qualitative approach is used in order to obtain descriptive data in the form of written words from people or samples used as respondents. the results of practical work that have been described in previous chapters, the authors can draw a conclusion from the Evaluation of the Revolving fund management system at the secretariat office of the Inter-gambling Cooperation Agency (BKAG) and the Activity Management Unit (UPK) of Ranto Peureulak District, which is very useful for the sub-district community Ranto Peurelak.
Prosedur Pengawasan Lalu Lintas Barang pada Kantor Pengawasan, Pelayanan Bea dan Cukai Tipe Madya Pabean C Langsa Erni Wiriani; Muhammad Ferdinan Khadafi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 1 No. 1 (2022): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v1i1.16

Abstract

This study aims to determine the Procedure for Supervision of the Traffic of Goods at the Customs and Excise Supervision and Service Office of Type C Langsa Customs and to find out the obstacles in supervising the Traffic of Goods in the Langsa City Region, East Aceh Regency and Tamiang Regency by the Customs Supervision and Service Office. And Customs Intermediate Excise C Langsa. Data collection techniques used are observation, interviews, literature study and documentation. The data collected was processed and analyzed descriptively qualitatively. The research informants in this study consisted of 4 employees from the Customs and Excise Office of Middle Type Customs C Langsa and 2 people from the community. From the results of the study, it was concluded that: First, the Office of Supervision and Service of Customs and Excise Intermediate Customs Type C Langsa has carried out the procedures for controlling goods in accordance with the provisions of Customs and Excise in the Langsa City area to the maximum. However, the implementation has not been optimal because there are still factors that hinder the implementation of the supervision. Second, the size of the customs area under the authority of the KPPBC TMP C Langsa supervision area is not proportional to the number of employees or apparatus owned by KPPBC TMP C Langsa. With a total of 45 employees and officers, they have not been able to reach the specified supervision.