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.
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39 Documents
<![CDATA[Analisis Perbandingan Kinerja Keuangan Bank BNI Tbk Dan Bank Mega Tbk ]]>
<![CDATA[Nurhasanah, Nurhasanah]]>;
<![CDATA[Munandar, Aris]]>;
<![CDATA[Alwi, Alwi]]>
<![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 comparative financial performance of Bank Negara Indonesia (BNI) Tbk and Bank Mega Tbk during the period 2018–2022. Financial performance was measured using the ratios of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The study employed a comparative quantitative method using secondary data obtained from the official websites of both banks and the Indonesia Stock Exchange. The analysis was conducted through descriptive comparison, trend visualization of financial ratios, and independent sample t-test to determine the significance of performance differences. The results indicate that BNI exhibited higher profitability under normal conditions but experienced a significant decline during the COVID-19 pandemic, whereas Bank Mega demonstrated more consistent performance stability throughout the period. These differences in performance are influenced by risk management strategies, operational efficiency, and the respective scales of the banks. The findings have important implications for investors, customers, bank management, and regulators in making decisions regarding investment, risk management, and banking industry supervision.]]>
<![CDATA[Analisis Pengaruh Kepercayaan Konsumen Dan Life Style Terhadap Keputusan Pembelian Produk Glady 2 Glow ]]>
<![CDATA[Afriani. A, Hawa]]>;
<![CDATA[Muhajirin, Muhajirin]]>;
<![CDATA[Ovriyadin, Ovriyadin]]>
<![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 examines the effect of consumer trust and lifestyle on purchasing decisions for Glady 2 Glow products. Using a quantitative approach with surveys and questionnaires, data were collected from 65 consumers and analyzed via multiple linear regression. The results show that both consumer trust and lifestyle significantly and positively influence purchasing decisions, highlighting their combined role in shaping consumer behavior. These findings provide practical insights for enhancing marketing strategies through improved product quality, service, and alignment with target consumers’ lifestyles, while also contributing to marketing theory and future research.]]>
<![CDATA[Analisis Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada PT. Phapros Tbk. ]]>
<![CDATA[Istiqomah, Yuyun]]>;
<![CDATA[M. Rimawan, M. Rimawan]]>;
<![CDATA[Muthiah, Hanifah]]>
<![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 financial ratios on profit growth at PT. Phapros Tbk. The financial ratio variables used include Net Profit Margin (NPM), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO). This research employs a quantitative approach with secondary data from the company's annual financial statements for the period 2014–2023. Data analysis was conducted using multiple linear regression to examine both partial and simultaneous effects of the variables. The results show that NPM has a significant partial effect on profit growth, while DER and TATO do not have a significant partial effect. Simultaneously, all three independent variables significantly influence profit growth. These findings indicate that profitability is the dominant factor in the company's profit growth and can serve as a reference for management in formulating more effective financial strategies, as well as for investors in making investment]]>
<![CDATA[Analisis Rasio Profitabitas Terhadap Harga Saham Pada PT Indo Tambangraya Megah (ITMG) TBK ]]>
<![CDATA[Gunawan, Sahrun]]>;
<![CDATA[M. Rimawan, M. Rimawan]]>;
<![CDATA[Mukhlis, Mukhlis]]>
<![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 profitability ratios, namely Return on Assets (ROA) and Net Profit Margin (NPM), on the stock price of PT Indo Tambangraya Megah (ITMG) Tbk. The research sample consists of 10 annual company data obtained from ITMG’s financial statements. The analysis method employed is multiple linear regression, with classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation) conducted to ensure the validity of the model. The results indicate that ROA has a significant partial effect on the stock price, while NPM does not have a significant effect. Simultaneously, ROA and NPM have a significant influence on the stock price, with a coefficient of determination (R²) of 0.708, meaning that 70.8% of the variation in stock prices can be explained by these two variables. This study implies that profitability ratios can serve as important indicators for investors in assessing company value.]]>
<![CDATA[Pengaruh Team Work dan Fasilitas Kerja terhadap Produktivitas Kerja Pegawai pada Kantor Camat Soromondi Kabupaten Bima ]]>
<![CDATA[Ramadhan, Muh. Gilang]]>;
<![CDATA[Kusumayadi, Firmansyah]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 01 (2025): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to determine the positive and significant influence of teamwork and work facilities on employee work productivity at the Soromondi District Office, Bima Regency. The instrument in this study used a questionnaire with a Likert scale. The population in this study was 58 employees consisting of 37 Civil Servants, 6 Government Employees with Work Agreements, 5 Regional Honorary Employees and 10 non-permanent employees. The sample in this study was 37 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 teamwork and work facilities on employee work productivity at the Soromondi District Office, Bima Regency.]]>
<![CDATA[The Effect of Third-Party Funds (TPF) and Loan to Deposit Ratio (LDR) on Net Interest Margin (NIM) at PT Danamon Indonesia Tbk. ]]>
<![CDATA[Hikmah, Nurul]]>;
<![CDATA[Rahmatir, Nafisah Nurul]]>;
<![CDATA[Juwani, Juwani]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 01 (2025): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to analyze the effect of Third-Party Funds (TPF) and Loan to Deposit Ratio (LDR) on Net Interest Margin (NIM) at PT Bank Danamon Indonesia Tbk. A quantitative approach with multiple linear regression was employed using annual financial reports for the period 2019–2023. Classical assumption tests were conducted, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that TPF has a positive and significant effect on NIM, while LDR does not have a significant effect. However, simultaneously, TPF and LDR significantly influence NIM with a coefficient of determination (R²) of 78.6%, indicating that most variations in NIM can be explained by these two variables. These findings emphasize the dominant role of TPF mobilization in enhancing bank profitability.]]>
<![CDATA[Pengaruh Debit To Equity Ratio (DER) terhadap Return On Asset (ROA) pada PT. Campina Ice Cream Tbk ]]>
<![CDATA[Ardiansyah, Ade]]>;
<![CDATA[Alwi, Alwi]]>;
<![CDATA[Nurhayati, Nurhayati]]>
<![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 investigates the effect of the Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Campina Ice Cream Tbk for the period 2017–2024 using an associative quantitative approach. Data were obtained from the company’s annual financial statements and analyzed through simple linear regression with SPSS version 25. The results indicate that DER has a significant positive effect on ROA, with a regression coefficient of 0.762. The coefficient of determination (R²) of 0.663 suggests that 66.3% of the variation in ROA can be explained by DER, while the remaining 33.7% is influenced by other factors not examined in this study. Theoretically, these findings reinforce the importance of capital structure in determining corporate profitability. Practically, they imply that PT Campina Ice Cream Tbk must maintain an optimal balance between debt and equity to enhance asset productivity and sustain long-term financial performance.]]>
<![CDATA[Pengaruh Lokasi Usaha dan Kreativitas Terhadap Keberhasilan Usaha Keripik Sambal Ribka Kota Sibolga ]]>
<![CDATA[Laia, Murnihati]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 02 (2026): 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 lokasi usaha dan kreativitas terhadap keberhasilan usaha Keripik Ribka di Kota Sibolga. Penelitian ini yang di gunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa terdapat hubungan yang kuat dan signifikan antara lokasi usaha dan kreativitas terhadap keberhasilan usaha dengan nilai koefisien korelasi sebesar 0,609. Analisis regresi menunjukkan bahwa kedua variabel independen, yaitu lokasi usaha (X1) dan kreativitas (X2), berpengaruh positif dan signifikan Terhadap keberhasilan usaha. Model persamaan regresi yang diperoleh adalah Y = 5,421 + 0,315X1 + 0,482X2, yang menunjukkan bahwa setiap peningkatan pada lokasi usaha maupun kreativitas akan meningkatkan keberhasilan usaha. Koefisien regresi lokasi usaha sebesar 0,315 dan kreativitas sebesar 0,482 mengindikasikan bahwa kreativitas memberikan pengaruh yang lebih dominan terhadap keberhasilan usaha dibandingkan lokasi usaha. Selain itu, hasil uji F menunjukkan bahwa secara simultan lokasi usaha dan kreativitas berpengaruh positif dan signifikan terhadap keberhasilan usaha, dengan nilai F_hitung sebesar 15,632 lebih besar dari F_tabel 3,34 dan nilai signifikansi 0,001 < 0,05. Koefisien determinasi r diperoleh sebesar 0,62 atau 62%, yang berarti bahwa keberhasilan usaha dapat dijelaskan oleh lokasi usaha dan kreativitas, sedangkan sisanya 38% dipengaruhi oleh faktor lain di luar penelitian. Dengan demikian, penelitian ini menyimpulkan bahwa lokasi usaha dan kreativitas secara parsial maupun simultan memberikan kontribusi yang signifikan terhadap keberhasilan usaha Keripik Ribka di Kota Sibolga.]]>
<![CDATA[Pengaruh Kepemimpinan Dan Budaya Organisasi Terhadap Prestasi Kerja Pegawai Pada Kantor Kecamatan Sibolga Kota, Kota Sibolga ]]>
<![CDATA[Pasaribu, Silvia Amri]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 02 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study was conducted to determine whether leadership and organizational culture influence employee performance at the Sibolga City District Office, Sibolga City. The type of research employed is causal-associative with data presented quantitatively. The results indicate that the correlation strength between Variable X1 (Leadership) and Variable X2 (Organizational Culture) with Variable Y (Employee Performance) at the Sibolga City District Office are 0.716 and 0.732, respectively, which are considered very strong. The coefficient of determination (adjusted R²) for the combined effect of X1 (Leadership) and X2 (Organizational Culture) on Y (Employee Performance) is 0.683 (68.3%), while the remaining 31.7% is explained by other factors not addressed in this study. The significance values for Leadership (X1) and Organizational Culture (X2) on Employee Performance (Y) are 4.262 and 4.551, respectively, which are greater than the t-table value of 2.0345. Therefore, since the calculated t-values exceed the t-table values, it can be concluded that both Leadership and Organizational Culture have a positive and significant partial effect on Employee Performance.]]>
<![CDATA[Pengaruh Kompensasi dan Komunikasi Terhadap Semangat Kerja Karyawan Pada PT. Subur Mekar Abadi Pondok Batu Kabupaten Tapanuli Tengah ]]>
<![CDATA[Laia, Putriwati]]>;
<![CDATA[Koto, Mhd. Shafwan]]>;
<![CDATA[Gultom, Riwayani]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 02 (2026): 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 compensation and communication on employee work motivation at PT. Subur Mekar Abadi, Pondok Batu, Central Tapanuli Regency. This research employed a quantitative approach with a descriptive method. The research sample consisted of 51 respondents, who are employees of the company. The data analysis techniques used include the coefficient of determination test, t-test (partial), and F-test (simultaneous). The results indicate that the coefficient of determination (R²) is 0.653, meaning that 65.3% of the variation in employee work motivation can be explained jointly by the variables of compensation and communication, while the remaining 34.7% is influenced by other factors not examined in this study. The t-test results show that compensation has a positive and significant effect on work motivation (t_calculated = 4.333 > t_table = 2.010; p = 0.000 < 0.05), and communication also has a positive and significant effect on work motivation (t_calculated = 3.199 > t_table = 2.010; p = 0.002 < 0.05). Furthermore, the F-test results reveal that compensation and communication simultaneously have a positive and significant effect on employee work motivation (F_calculated = 45.089 > F_table = 3.19; p = 0.000 < 0.05). Therefore, it can be concluded that compensation and communication positively and significantly influence employee work motivation at PT. Subur Mekar Abadi, Pondok Batu, Central Tapanuli Regency.]]>
