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
65 Documents
<![CDATA[Pengaruh Promosi Dan Harga Terhadap Kepuasan Pelanggan Pada Toko Zae Prima Sibolga ]]>
<![CDATA[Rika Kiswanti Hutagalung]]>;
<![CDATA[Dicky Syahputra Lubis]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 3 No. 01 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to analyze the effect of promotion and price on customer satisfaction at Toko Zae Prima Sibolga. A quantitative approach was used, with surveys conducted on 40 respondents and analyzed using multiple linear regression. The results indicate that promotion (r = 0.675) and price (r = 0.598) have a positive and significant effect on customer satisfaction, contributing 55% jointly. The study concludes that effective promotion strategies and appropriate pricing increase customer satisfaction.]]>
<![CDATA[Pengaruh Pelayanan Prima dan Kualitas Produk Terhadap Keputusan Pembelian Konsumen pada Toko Zae Prima Sibolga ]]>
<![CDATA[Meiman Saputra Gulo]]>;
<![CDATA[Rosmita Ambarita]]>;
<![CDATA[Azriadi Tanjung]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 3 No. 01 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study examines the effect of service excellence and product quality on consumer purchasing decisions at Toko Zae Prima Sibolga. A quantitative descriptive method was employed with a sample of 50 respondents using questionnaires and interviews. The results show that service excellence positively affects purchasing decisions (r = 0.269), while product quality has a stronger effect (r = 0.531). Multiple regression analysis indicates that both variables simultaneously explain 52.5% of the variation in purchasing decisions. The t-test and F-test confirm that both variables significantly influence purchasing decisions (p < 0.05). The findings highlight the importance of enhancing product quality supported by excellent service to encourage consumer purchase decisions.]]>
<![CDATA[Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Inspektorat Kabupaten Tapanuli Tengah ]]>
<![CDATA[Ratna Widha Simanjuntak]]>;
<![CDATA[Mansur Tanjung]]>;
<![CDATA[Mhd. Shafwan Koto]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 3 No. 01 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to determine the effect of work discipline and work environment on employee performance at the Inspectorate Office of Central Tapanuli Regency. This research uses a quantitative method with a descriptive approach. The sample consisted of 37 respondents who are employees of the Inspectorate Office of Central Tapanuli Regency, and data were collected through questionnaires. The results show that the coefficient of determination (R²) is 0.760, indicating that 76% of the variation in employee performance can be explained by work discipline and work environment simultaneously, while the remaining 24% is influenced by other variables not examined in this study. The partial test (t-test) results indicate that work discipline has a positive and significant effect on employee performance (t-count 3.361 > t-table 2.032; sig 0.002 < 0.05), and the work environment also has a positive and significant effect on employee performance (t-count 6.726 > t-table 2.032; sig 0.001 < 0.05). Furthermore, the simultaneous test (F-test) shows that work discipline and work environment together have a positive and significant effect on employee performance (F-count 53.876 > F-table 3.25; sig 0.001 < 0.05). Therefore, it can be concluded that work discipline and work environment are important factors in improving employee performance at the Inspectorate Office of Central Tapanuli Regency.]]>
<![CDATA[Analisis Pengaruh Sarana Prasarana Dan Motivasi Kerja Pegawai Terhadap Semangat Kerja Pegawai Pada Dinas Pengendalian Penduduk Dan Keluarga Berencana Kota Sibolga ]]>
<![CDATA[Ananda Pertiwi Pohan]]>;
<![CDATA[Mansur Tanjung]]>;
<![CDATA[Dicky Syahputra Lubis]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 3 No. 01 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to analyze the effect of work facilities and work motivation on employee morale at the Department of Population Control and Family Planning of Sibolga City. The research employed a quantitative approach with an associative research design. The population consisted of 42 employees, all of whom were selected as the sample using a saturated sampling technique. Data were collected through questionnaires, interviews, and observations, and analyzed using multiple linear regression with SPSS. The results indicate that work facilities and work motivation have a positive and significant effect on employee morale, both partially and simultaneously. The coefficient of determination value of 0.471 shows that 47.1% of the variation in employee morale can be explained by these two variables, with work facilities being the more dominant factor. Therefore, improving work facilities and employee motivation is essential to enhance employee morale.]]>
<![CDATA[Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Minat Beli Konsumen pada UD. Ramli Aek Tolang Kabupaten Tapanuli Tengah ]]>
<![CDATA[Rahmad Wirawan Nasution]]>;
<![CDATA[Rosmita Ambarita]]>;
<![CDATA[Tiurlina Hasmawati Sihite]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 3 No. 01 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to analyze the effect of product quality and service quality on consumer purchase intention at UD. Ramli Aek Tolang, Central Tapanuli Regency. The research method used is a quantitative approach with a correlational design. The population consisted of 450 consumers, with a sample of 45 respondents determined using a percentage sampling technique. Data were collected through questionnaires, observations, and interviews. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that partially, both product quality and service quality have a positive and significant effect on consumer purchase intention. Simultaneously, both variables also have a significant effect, with a coefficient of determination of 0.750, indicating that 75% of the variation in purchase intention can be explained by product and service quality. Product quality has a more dominant influence compared to service quality. Therefore, improving both product and service quality simultaneously can be an effective strategy to enhance consumer purchase intention.]]>
<![CDATA[Pengaruh Human Relation Dan Etika Kerja Terhadap Prestasi Kerja Pegawai Pada Badan Penanggulangan Bencana Daerah Kota Sibolga ]]>
<![CDATA[Putri Tasya Regina Situmeang]]>;
<![CDATA[Zafril Abdi Nasution]]>;
<![CDATA[Andrian Irsyan]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 3 No. 01 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[Work performance achievement in an organization is strongly influenced by human relations and employees’ work ethics. This study aims to analyze the partial and simultaneous effects of human relations and work ethics on employee performance at the Regional Disaster Management Agency of Sibolga City. The research method used is a quantitative descriptive approach with a sample of 70 respondents. Data were analyzed using multiple linear regression analysis. The results show that human relations and work ethics have a significant effect on employee performance, contributing 62.3%. Simultaneously, both variables significantly affect performance, as indicated by the F-value of 57.961, which is higher than the F-table value of 3.13. Partially, human relations have a significant effect with a t-value of 3.182, while work ethics has a more dominant effect with a t-value of 6.991. The regression model indicates a positive relationship, meaning that improvements in human relations and work ethics will enhance employee performance.]]>
<![CDATA[Pengaruh Gaya Kepemimpinan Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada PERUMDA Mual Nauli Kabupaten Tapanuli Tengah ]]>
<![CDATA[Putri Andani]]>;
<![CDATA[Rosmita Ambarita]]>;
<![CDATA[Tiurlina Hasmawati Sihite]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 3 No. 01 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to analyze the influence of leadership style and work discipline on employee performance at PERUMDA Mual Nauli, Central Tapanuli Regency. This research uses a quantitative approach with an associative research type. The population consisted of 133 employees, with a sample of 55 respondents determined using the Slovin formula and incidental sampling technique. Data collection techniques included questionnaires, observations, and interviews. Data analysis was conducted using multiple linear regression with SPSS. The results show that partially, leadership style has a positive and significant effect on employee performance with a significance value of 0.010, while work discipline has a positive and significant effect with a significance value of 0.001. Simultaneously, leadership style and work discipline significantly affect employee performance with a significance value of 0.000. The coefficient of determination (R²) of 0.254 indicates that 25.4% of the variation in employee performance can be explained by these variables, while the remaining 74.6% is influenced by other factors outside the study. Work discipline is the most dominant variable affecting employee performance.]]>
<![CDATA[Pengaruh Debt to Equity Ratio terhadap Return On Equity pada UD. Yusman Sibuluan Kabupaten Tapanuli Tengah ]]>
<![CDATA[Muti Arlisna]]>;
<![CDATA[Nur’Ainun Hasibuan]]>;
<![CDATA[Jeniusman Ahmad Hutagalung]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 3 No. 01 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to determine the effect of Debt to Equity Ratio (DER) on Return on Equity (ROE) at UD. Yusman Sibuluan, Central Tapanuli Regency. The research uses a quantitative approach with a descriptive associative method. The data used are secondary data in the form of financial statements for the period 2020–2024, analyzed using simple linear regression with the assistance of SPSS. The results show that DER has a negative relationship with ROE, with a correlation coefficient of -0.123 and a coefficient of determination of 1.5%. The regression equation obtained is Y = 2.429 – 0.369X. Hypothesis testing indicates that DER has no significant effect on ROE, with a significance value of 0.844 (>0.05). Therefore, it can be concluded that DER is not a major factor affecting ROE at UD. Yusman Sibuluan, while the remaining variation is influenced by other factors outside this study.]]>
<![CDATA[Pengaruh Brand Image Dan Harga Terhadap Keputusan Pembelian Konsumen Pada PT. Tri Sapta Jaya Sibolga ]]>
<![CDATA[Kandida Pespian Laia]]>;
<![CDATA[Nelly Sinaga]]>;
<![CDATA[Rahmadiah Hanum]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 3 No. 01 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[This study aims to analyze the effect of Brand Image and Price on Consumer Purchase Decisions at PT. Tri Sapta Jaya Sibolga. The research method used is a quantitative approach with data collected through questionnaires distributed to 40 respondents. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient, determination coefficient, and hypothesis testing (t-test and F-test) using SPSS software. The results show that all research instruments are valid and reliable, and the data are normally distributed without multicollinearity and heteroscedasticity issues. Partially, Brand Image has a positive and significant effect on Purchase Decisions with a t-value of 3.161 and a significance level of 0.003, while Price also has a positive and significant effect with a t-value of 2.972 and a significance level of 0.005. Simultaneously, Brand Image and Price significantly affect Purchase Decisions with an F-value of 26.159 and a significance level of 0.000. The coefficient of determination of 0.586 indicates that 58.6% of the variation in Purchase Decisions can be explained by Brand Image and Price, while the remaining is influenced by other variables not examined in this study.]]>
<![CDATA[Pengaruh Sikap Kerja Dan Beban Kerja Terhadap Kinerja Pegawai Pada PT. PLN (Persero) UP3 Sibolga ]]>
<![CDATA[Anggi Khairani]]>;
<![CDATA[Yenni Sofiana Tambunan]]>;
<![CDATA[Andrian Irsyan]]>
<![CDATA[ EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 3 No. 01 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
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<![CDATA[The success of an organization in achieving its vision and mission greatly depends on individual and group performance. The better the employee performance, the better the overall organizational performance. This study aims to determine the effect of work attitude and workload, both partially and simultaneously, on employee performance at PT. PLN (Persero) UP3 Sibolga. This research uses a descriptive method with a quantitative approach. The sample was taken as 25% of the total population of 298 employees, resulting in 75 respondents. Data analysis was conducted using multiple linear regression. The results show that work attitude and workload contribute 49.4% to employee performance, while the remaining 50.6% is influenced by other variables not examined in this study. Simultaneously, work attitude and workload have a positive and significant effect on employee performance, as indicated by Fcount (37.090) being greater than Ftable (3.12). Partially, work attitude is the most dominant variable affecting employee performance with tcount (4.087) greater than ttable (1.993), while workload also has a positive and significant effect with tcount (2.865) greater than ttable (1.993). The regression equation obtained is Y = 17.235 + 0.378X₁ + 0.296X₂, indicating a positive relationship among variables.]]>
