EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi adalah jurnal di bidang Ekonomi, Manajemen dan Akuntansi dengan lingkup Ekonomi Pembangunan, Akuntansi, Ekonomi Syariah, Perbankan, Perpajakan, Asuransi Komersial (Kerugian), Pendidikan Ekonomi, Pendidikan Akuntansi, Pendidikan Ekonomi Koperasi, Manajemen, Manajemen Syariah, Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, dll), Pemasaran, Manajemen Transportasi, Manajemen Industri, Manajemen Informasi, Sekretariat, Ekonomi Bisnis, E-bisnis, Perilaku Konsumen, Kewirausahaan, Keuangan, Kebijakan Publik, Manajemen Sumber Daya Manusia, Perilaku Organisasi, Pemasaran Manajemen, Kualitas Jasa, Akuntansi Perbankan, Sistem Informasi Akuntansi, Pendidikan Akuntansi, Perpajakan, Pasar Modal dan Investasi, Akuntansi UKM, Akuntansi Lembaga Kredit Pedesaan, dan keluarga ilmu ekonomi lainnya.
Articles
27 Documents
<![CDATA[Pengaruh Komunikasi Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT. Pegadaian Cabang Boswesen Kota Sorong ]]>
<![CDATA[Karisago, Intan]]>;
<![CDATA[Suripatty, Roberthair]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 1 No. 02 (2025): EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to find out and analyze the influence of work communication on the performance of employees of the Boswesen branch of Sorong city. This study uses a qualitative research method using a survey method through a survey given to Boswesen branch employees of Sorong City with 50 respondents. Data analysis is carried out based on thematic and category questions that reveal emerging trends. Data analysis was carried out using multiple regression analysis. The value of the regression constant of 629 means that if Communication (X1) and Work Discipline (X2) = 0, then the purchase decision has a value of 629 meaning that if the variable price (X1) and location (X2) = 0 = 0, then the purchase decision is worth 629, so without price and location then the purchase decision has a positive value. The regression coefficient X1 for the price variable has a positive value of 0.256, which means that if the price variable increases by 1 unit, then the dependent variable, namely the purchase decision, will also increase by 0.764. The regression coefficient X2 for the location variable has a positive value of 0.60, which means that if the location variable increases by 1 unit, then the dependent variable, namely the purchase decision, will increase by 0.764. The results showed that each price and location variable had a positive and significant effect on the purchase decision, but the price variable had a positive and significant effect on the purchase decision. Simultaneously or simultaneously, product price and location variables have a positive and significant influence on purchasing decisions. The findings of this study may explain why the main research that examined product prices and locations is consistent with purchasing decisions.]]>
<![CDATA[Keberagaman Produk Dan Keputusan Pembelian Terhadap Cafe Do.Pyo ]]>
<![CDATA[Pramartya, Panji]]>;
<![CDATA[Muskita, Susana Magdaena]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 1 No. 02 (2025): EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[Cafe Do Pyo, a popular coffee company in Sorong, has presented a wide range of products to meet various customer preferences. By offering a wide range of products, the company has been able to attract a wide variety of customers and cater to their different needs. This product diversity has allowed companies to stay competitive in a crowded market and maintain their customer loyalty. To maximize product diversity and buyer decisions, Cafe Do Pyo can conduct market research, invest in expanding their product offerings, and invest in promoting the diversity of their products to their customers. By doing these things, the company can remain a successful and competitive coffee company in Sorong.]]>
<![CDATA[Pengaruh Kualitas Dan Bahan Baku Terhadap Tekstur Dan Rasa Donat Pada UMKM Donat Di Desa Naga Timbul ]]>
<![CDATA[Lubis, Ikwan]]>;
<![CDATA[Sianturi, Maringan]]>;
<![CDATA[Lubis, Nurin Natiqoh]]>;
<![CDATA[Sihite, A M Hatuaon]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 1 No. 02 (2025): EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to examine the influence of raw material quality on the texture and taste of donuts produced by the Donut MSME in Naga Timbul Village. This MSME faces challenges in producing donuts with a soft texture and delicious taste due to inconsistencies in raw materials and limited production equipment. The lack of understanding regarding the relationship between raw material quality and the final product further exacerbates this issue. This study employs a qualitative method with data collection techniques including interviews with MSME owners and employees, observations of the production process, and analysis of the raw materials used. This approach was chosen due to the MSME’s limited laboratory equipment, making the analysis more descriptive and based on firsthand experiences of business actors. The results show that the quality of raw materials significantly affects the texture and taste of donuts. High-quality raw materials, such as fresh wheat flour and other premium ingredients, produce donuts with a softer texture and better taste. Conversely, lower-quality raw materials result in harder-textured donuts with a less appealing taste. This study provides recommendations for MSMEs to pay more attention to raw material selection to improve product quality without relying on advanced equipment.]]>
<![CDATA[Analisis Pertumbuhan Asset, Earning Volatility, Dan Debt To Equity Rasio Terhadap Volatilitas Harga Saham Pada Sub Sektor Otomotif Dan Komponen ]]>
<![CDATA[Sofyan Lanang, Alief]]>;
<![CDATA[Alwi, Alwi]]>;
<![CDATA[Muthiah, Hanifah]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 1 No. 02 (2025): EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to analyze the effect of asset growth, earning volatility, and debt to equity ratio (DER) on stock price volatility in automotive and component sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The method used is an associative quantitative approach using secondary data from five selected companies through purposive sampling techniques based on data availability and consistency of financial reporting. Data analysis was carried out using classical assumption tests and multiple linear regression. The results show that partially, asset growth and earning volatility do not have a significant effect on stock price volatility, while DER has a significant positive effect. Simultaneously, these three variables have a significant effect on stock price volatility. These findings imply that a company's funding structure, particularly debt levels, plays an important role in stock price fluctuations and needs to be an investor concern in investment decision-making.]]>
<![CDATA[Pengaruh Dana Pihak Ketiga Dan Kredit Bermasalah Terhadap Profitabilitas Pada Sub Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Pasha, Naurah Islami]]>;
<![CDATA[Alwi, Alwi]]>;
<![CDATA[Juwani, Juwani]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 1 No. 02 (2025): EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to analyze the effect of third party funds (DPK) and non-performing loans (NPL) on bank profitability proxied through Return on Assets (ROA) in the banking sub-sector listed on the Indonesia Stock Exchange (IDX), especially in the Bank Group Based on Core Capital (KBMI) IV which includes Bank Mandiri, BRI, BCA, and BNI during the 2019-2023 period. The method used is a quantitative approach with multiple linear regression testing and classical assumption testing. The results showed that partially, DPK has a positive and significant effect on ROA, while NPL has a negative and significant effect on ROA. Simultaneously, both variables also have a significant effect on ROA. The findings indicate that the effectiveness of fund raising and credit risk management are key factors in improving bank financial performance in the Indonesian banking sector.]]>
<![CDATA[The Effect of Transformational Leadership and Organizational Climate on Employee Organizational Commitment at the Regional Disaster Management Agency (BPBD) of Bima Regency ]]>
<![CDATA[Afrianingsih, Nur]]>;
<![CDATA[Kusumayadi, Firmansyah]]>;
<![CDATA[Mulyadin, Mulyadin]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 1 No. 02 (2025): EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan transformasional dan iklim organisasi terhadap komitmen organisasi pegawai pada Badan Penanggulangan Bencana Daerah (BPBD) Kabupaten Bima. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner skala Likert. Sampel terdiri atas 36 ASN yang dipilih menggunakan teknik purposive sampling dari total populasi 101 pegawai. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa kepemimpinan transformasional berpengaruh signifikan secara parsial terhadap komitmen organisasi pegawai (p < 0,05), sedangkan iklim organisasi tidak menunjukkan pengaruh signifikan. Secara simultan, kedua variabel independen berpengaruh signifikan terhadap komitmen organisasi. Temuan ini diharapkan dapat menjadi dasar dalam penguatan strategi kepemimpinan dan pembentukan iklim organisasi yang lebih kondusif di instansi pemerintahan. ]]>
<![CDATA[Pengaruh Kompensasi Non Finansial Terhadap Prestasi Kerja Karyawan Pada Bank Syariah Mandiri Kota Sibolga ]]>
<![CDATA[Matondang, Safran]]>;
<![CDATA[Hutagalung, Heriyawan]]>;
<![CDATA[Pohan, Safriadi]]>;
<![CDATA[Pohan, Khairil Safli]]>;
<![CDATA[Sikumbang, Amaludin]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 01 (2025): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to determine the influence of non-financial compensation on employee performance at Bank Syariah Mandiri, Sibolga City. The research employed a quantitative approach with correlational data analysis techniques. The results showed a very strong and positive relationship between non-financial compensation and employee performance, with a correlation coefficient of 0.896. Validity tests confirmed that all questionnaire items were valid, and reliability tests indicated very high consistency for both variables. The analysis revealed that non-financial compensation contributes 80.24% to employee performance, while the remaining percentage is influenced by other factors not examined in this study. Hypothesis testing further supports that non-financial compensation significantly affects job performance. Therefore, enhancing non-financial aspects such as training, work recognition, and a supportive work environment is highly recommended to improve employee performance.]]>
<![CDATA[Analisis Pengaruh Integritas Terhadap Kinerja Pegawai pada Badan Pengelola Keuangan, pendapatan dan Aset Daerah Kabupaten Tapanuli Tengah ]]>
<![CDATA[Panggabean, Nanda Pratama]]>;
<![CDATA[Basriani, Anna]]>;
<![CDATA[Hutabarat, Sinta Veronika]]>;
<![CDATA[Hutabarat, Indra Setiawan]]>;
<![CDATA[Sahputra, Hendra]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 01 (2025): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to analyze the influence of integrity on employee performance at the Regional Financial, Revenue, and Asset Management Agency (BPKPAD) of Central Tapanuli Regency. The research method used is a quantitative approach with a correlational design. Data were collected through questionnaires distributed to employees. The results showed a strong and positive relationship between integrity and employee performance. The correlation coefficient value (r) was 0.62, indicating a significant relationship between the two variables. Furthermore, the determination coefficient analysis revealed that integrity contributes 39% to employee performance, while the remaining 61% is influenced by other factors not examined in this study. These findings suggest that increasing employee integrity can positively affect performance outcomes at BPKPAD Central Tapanuli Regency.]]>
<![CDATA[Pengaruh Kepemimpinan Transformasional Dan Keterlibatan Kerja Terhadap Komitmen Organisasi Pegawai Pada Bagian Kesejateraan Rakyat Sekretariat Daerah Kota Bima ]]>
<![CDATA[Saputri, Dila]]>;
<![CDATA[Kusumayadi, Firmansyah]]>;
<![CDATA[Aryani, Feni]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 01 (2025): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to determine the positive and significant impact of transformational leadership and work engagement on employee organizational commitment in the People's Welfare section of the Regional Secretariat of Bima City. The instrument in this study used a questionnaire with a Likert scale. The population in this study was 50 employees consisting of 35 Civil Servants, 2 Government Employees with Work Agreements, and 13 Regional Honorary Employees. The sample in this study was 35 civil servants with a sampling technique used, namely purposive sampling. Data collection techniques used observation, interviews, questionnaires, and documentation. Data analysis techniques used validity tests, reliability tests, multiple linear regression tests, classical assumption tests, correlation coefficient tests, determination coefficient tests, t tests, and f tests with the help of SPSS version 23 for Windows. The results of the study indicate that there is a positive and significant influence of transformational leadership and work engagement on employee organizational commitment in the People's Welfare section of the Regional Secretariat of Bima City.]]>
<![CDATA[Pengaruh Tunjangan Kinerja Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Dinas Pemberdayaan Masyarakat Dan Desa Kabupaten Bima ]]>
<![CDATA[Rehan, Muhammad]]>;
<![CDATA[Kusumayadi, Firmansyah]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 01 (2025): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to analyze the effect of performance allowances and work discipline on employee performance at the Department of Community and Village Empowerment, Bima Regency. The research employed a quantitative approach with a Likert-scale questionnaire as the main instrument. The study population consisted of 62 employees, with a sample of 34 civil servants determined using purposive sampling techniques. Data were collected through observation, interviews, questionnaires, and documentation, and then analyzed using multiple linear regression with SPSS version 26. The findings indicate that performance allowances have a significant effect on employee performance, while work discipline does not have a significant partial effect. However, simultaneously, performance allowances and work discipline significantly influence employee performance.]]>
