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
39 Documents
<![CDATA[Pengaruh Promosi dan Lokasi Usaha Terhadap Keputusan Pembelian pada Beach And Beats Cafe Pandan Kabupaten Tapanuli Tengah ]]>
<![CDATA[Sitanggang, Rizky Ezra Saputra]]>
<![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 effect of promotion and business location on purchasing decisions at Beach and Beats Cafe Pandan, Central Tapanuli Regency. The research employed a quantitative approach using descriptive and verificative methods. The sample consisted of 75 respondents who were consumers of the cafe, and data were collected through questionnaire distribution. Data analysis was conducted using t-tests and F-tests. The results indicate that promotion has a positive and significant effect on purchasing decisions (t = 4.498; p < 0.05). Similarly, business location also has a positive and significant effect on purchasing decisions (t = 4.197; p < 0.05). Simultaneously, promotion and business location have a positive and significant effect on purchasing decisions (F = 55.211; p < 0.05). These findings suggest that improving promotional strategies and selecting a strategic business location can enhance consumers’ purchasing decisions.]]>
<![CDATA[Pengaruh Promosi dan Fasilitas Terhadap Keputusan Konsumen Menginap Pada Pia Hotel Pandan Kabupaten Tapanuli Tengah ]]>
<![CDATA[Hutagalung, Anri]]>
<![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 examines the influence of promotion and facilities on consumers’ lodging decisions at PIA Hotel Pandan, Central Tapanuli Regency. Using a quantitative approach with associative methods, data were collected through validated and reliable questionnaires and analyzed using multiple linear regression. The results show that both promotion and facilities have a positive and significant effect on lodging decisions, both individually and simultaneously. The regression model (Y = 3.582 + 0.495X1 + 0.447X2) indicates that improvements in promotion and facilities increase consumers’ lodging decisions, with a determination coefficient of 66.3%. These findings highlight the importance of effective promotion and quality facilities in enhancing consumers’ decisions to stay at PIA Hotel Pandan.]]>
<![CDATA[Analisis Pengaruh Desain Toko dan Harga Terhadap Keputusan Pembelian Pada Toko Jafar Plaza Bangunan Kabupaten Tapanuli Tengah ]]>
<![CDATA[Purba, Lastiurmaida]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 02 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to analyze the effect of Store Design and Price on Purchase Decisions at Toko Jafar Plaza Bangunan in Tapanuli Tengah Regency. The research employed a quantitative survey approach. The population consisted of all consumers shopping at the store, with a sample of 51 respondents selected using purposive sampling. The research instrument was a questionnaire, tested for validity and reliability using corrected item-total correlation and Cronbach’s alpha, indicating that all variables were valid and reliable. Classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation) showed that the data met the requirements for multiple linear regression. Multiple linear regression analysis revealed that Store Design (X₁) and Price (X₂) had a positive and significant effect on Purchase Decisions (Y), both partially and simultaneously, with a coefficient of determination R² of 0.803, meaning 80.3% of the variation in Purchase Decisions could be explained by these two variables. The study suggests that Toko Jafar Plaza Bangunan should enhance store design and set competitive prices, as well as consider a combination of design and pricing strategies to encourage consumer purchase decisions. Future research is recommended to include additional variables such as promotion, service, or social influence, use larger samples, and employ a mixed-methods approach to obtain more comprehensive results.]]>
<![CDATA[Pengaruh Kedisiplinan Dan Insentif Terhadap Kinerja Pegawai Pada Badan Pengelolaan Keuangan Pendapatan Dan Aset Daerah Kota Sibolga ]]>
<![CDATA[Hutabarat, Nia Hasanah]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 02 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to determine the effect of Discipline and Incentives on Employee Performance at the Regional Financial, Revenue, and Asset Management Agency of Sibolga City. The population in this study consisted of 60 employees, and since the population was fewer than 100 individuals, all members of the population were used as the sample (census sampling). This research employed a quantitative approach using multiple linear regression analysis with SPSS version 23 at a 5% significance level (α = 0.05). The results indicate that partially, Discipline has a positive and significant effect on Employee Performance with a t-value of 10.489 and a significance value of 0.000 < 0.05, while Incentives also have a positive and significant effect on Employee Performance with a t-value of 2.232 and a significance value of 0.030 < 0.05. Simultaneously, Discipline and Incentives significantly influence Employee Performance, as indicated by an F-value of 75.792 and a significance value of 0.000 < 0.05. The regression equation obtained is Y = 13.184 + 0.616X1 + 0.139X2. The coefficient of determination (Adjusted R Square) of 0.727 shows that 72.7% of the variation in Employee Performance can be explained by Discipline and Incentives, while the remaining 27.3% is influenced by other variables not examined in this study. Therefore, improving discipline and providing appropriate incentives can enhance employee performance optimally.]]>
<![CDATA[Pengaruh Beban Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Dinas Penanaman Modal Dan Pelayanan Perizinan Terpadu Satu Pintu Kota Sibolga ]]>
<![CDATA[Rahmadani, Rahmadani]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 02 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to analyze the effect of Workload and Work Environment on Employee Performance at the Investment and One-Stop Integrated Service Office of Sibolga City. This research employed a quantitative approach using multiple linear regression analysis. The population consisted of 38 employees, and since the population was fewer than 100 individuals, all members were selected as the sample (census sampling). The results showed that partially, Workload has a positive and significant effect on Employee Performance, with a t-value of 3.907 > t-table 2.030 and a significance value of 0.000 < 0.05. The Work Environment also has a positive and significant effect on Employee Performance, with a t-value of 2.064 > t-table 2.030 and a significance value of 0.047 < 0.05. Simultaneously, Workload and Work Environment significantly affect Employee Performance, as indicated by an F-value of 11.073 > F-table 3.267 and a significance value of 0.000 < 0.05. The multiple linear regression equation obtained is Y = 13.369 + 0.451X1 + 0.227X2. The coefficient of determination (Adjusted R Square) of 0.388 indicates that 38.8% of the variation in Employee Performance can be explained by Workload and Work Environment, while the remaining 61.2% is influenced by other variables not examined in this study. Therefore, it can be concluded that Workload and Work Environment have a positive and significant effect on Employee Performance.]]>
<![CDATA[Pengaruh Pengawasan dan Pembagian Kerja Terhadap Efktivitas Kerja Karyawan Pada PT. Mujur Timber Kabupaten Tapanuli Tengah ]]>
<![CDATA[Simanjuntak, Arlen]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 02 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to analyze the effect of Supervision and Work Division on Employee Work Effectiveness, both partially and simultaneously, at PT. Mujur Timber, Central Tapanuli Regency. This research employed a quantitative method with descriptive and associative approaches. The sample consisted of 35 employees. Data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, coefficient of determination (R²), t-test, and F-test using SPSS version 27. The results indicate that partially, the Supervision variable (X1) has a negative and insignificant effect on Work Effectiveness (Y), with a t-value of -1.368 and a significance value of 0.181 (> 0.05). The Work Division variable (X2) shows a positive but insignificant effect on Work Effectiveness, with a t-value of 1.607 and a significance value of 0.118 (> 0.05). Simultaneously, the F-test results show that the calculated F-value of 1.423 is lower than the F-table value of 3.29, with a significance value of 0.256 (> 0.05), indicating that Supervision and Work Division together do not have a significant effect on Work Effectiveness. The coefficient of determination (R²) of 0.082 demonstrates that the independent variables explain only 8.2% of the variance in Work Effectiveness, while the remaining 91.8% is influenced by other factors not included in this study. Therefore, the hypothesis stating that Supervision and Work Division have a significant effect on Work Effectiveness at PT. Mujur Timber, Central Tapanuli Regency, is not supported.]]>
<![CDATA[Pengaruh Pendelegasian Wewenang Dan Kemampuan Kerja Terhadap Kinerja Pegawai Pada Kantor Pemerintahan Kecamatan Tapian Nauli Kabupaten Tapanuli Tengah ]]>
<![CDATA[Hutagalung, Fabio Cannavaro]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 02 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to determine whether there is an effect of delegation of authority and work ability on employee performance at the Tapian Nauli District Government Office, Central Tapanuli Regency. The sample in this study consisted of 34 employees of the Tapian Nauli District Government Office. The data analysis technique used was Multiple Linear Regression. The results of multiple linear regression analysis obtained the equation Y = 7.389 + 0.453X1 + 0.350X2. The constant value of 7.389 indicates that if delegation of authority (X1) and work ability (X2) are equal to 0, then employee performance (Y) is 7.389, and if X1 and X2 are equal to 1, then employee performance becomes 8.192. Based on the t-test results, delegation of authority has a t-value of 2.505 > t-table 1.69552 with a significance value of 0.018 < 0.05, indicating a significant effect on employee performance. Work ability has a t-value of 2.632 > t-table 1.69552 with a significance value of 0.013 < 0.05, indicating a significant effect on employee performance. Based on the F-test, the F-value is 11.091 > F-table 3.305, which means that delegation of authority and work ability simultaneously have a positive and significant effect on employee performance at the Tapian Nauli District Government Office, Central Tapanuli Regency.]]>
<![CDATA[Pengaruh Kualitas Pelayanan Dan Kualitas Produk Terhadap Peningkatan Penjualan Pada PT. Alam Jaya Wirasentosa Sibolga ]]>
<![CDATA[Tanjung, Agustina]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 02 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to determine and analyze the effect of Service Quality and Product Quality on Sales Increase at PT. Alam Jaya Wirasentosa Sibolga. The research employed a quantitative method with an associative approach. The population consisted of all consumers of PT. Alam Jaya Wirasentosa Sibolga, with a total sample of 57 respondents. Data analysis techniques included classical assumption tests, correlation analysis, coefficient of determination, multiple linear regression, and hypothesis testing using t-test and F-test with the assistance of SPSS version 26.0. The results showed that partially Service Quality had a correlation value of 0.726 and Product Quality had a correlation value of 0.688 with Sales Increase, both categorized as strong and significant. Simultaneously, the coefficient of determination (R²) value of 0.634 indicates that 63.4% of the variation in Sales Increase can be explained by Service Quality and Product Quality, while the remaining percentage is influenced by other factors outside this study. The multiple linear regression equation obtained was Y = 3.307 + 0.525X1 + 0.424X2. The results of the t-test and F-test indicate that Service Quality and Product Quality have a positive and significant effect both partially and simultaneously on Sales Increase. Therefore, improving service quality and product quality is an important strategy to enhance company sales performance.]]>
<![CDATA[Strategi Pengembangan Usaha Keripik Sambal Teri Canga Di Tengah Persaingan UMKM Sibolga ]]>
<![CDATA[Alia, Rahma]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 02 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study is motivated by the increasing role of Micro, Small, and Medium Enterprises (MSMEs) in improving community welfare amid limited employment opportunities and increasingly competitive business environments. Keripik Sambal Teri CANGA in Kota Sibolga is one of the culinary MSMEs that faces competitive challenges and therefore requires appropriate business development strategies. This study aims to analyze the business development strategies of Keripik Sambal Teri CANGA, identify the obstacles encountered, and examine the role of the local government through the Department of Cooperatives and MSMEs in supporting business development. This research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation. Data analysis was conducted interactively through the stages of data collection, data reduction, data presentation, and conclusion drawing. The results indicate that business development strategies are carried out through two main approaches: government strategies and entrepreneur strategies. The government supports MSME development through training, guidance, access to capital, promotion, and continuous assistance. Meanwhile, the entrepreneur implements strategies by maintaining product quality through the use of fresh raw materials, innovating product flavors and packaging, utilizing social media for promotion, and improving customer service to build consumer loyalty. The main obstacles faced include limited capital, limited human resource skills, simple technology usage, limited promotion, and increasingly intense business competition. Synergy between the government and entrepreneurs is a key factor in improving competitiveness and ensuring the sustainability of MSMEs.]]>
