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
54 Documents
<![CDATA[Pengaruh Punishment dan Penempatan Kerja terhadap Kinerja Pegawai pada Kantor Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah Kabupaten Tapanuli Tengah ]]>
<![CDATA[Juhari Mendrofa]]>;
<![CDATA[Nelly A. Sinaga]]>;
<![CDATA[Muhammad Iqbal Batubara]]>
<![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[This study aims to analyze the effect of punishment and job placement on employee performance at the Regional Financial, Revenue, and Asset Management Agency of Central Tapanuli Regency. The research method used is a quantitative approach with a correlational design. The population consists of 81 employees, and a saturated sampling technique was applied, meaning all population members were used as samples. Data were collected through questionnaires, observations, interviews, and documentation, and analyzed using multiple linear regression with SPSS. The results show that partially, punishment and job placement have a positive and significant effect on employee performance. Simultaneously, both variables also have a significant effect on employee performance with a significance value of < 0.05. The coefficient of determination (R²) value of 0.56 indicates that 56% of the variation in employee performance can be explained by punishment and job placement, while the remaining 44% is influenced by other factors outside the research model. Job placement has a more dominant effect compared to punishment. Therefore, fair and consistent implementation of punishment and appropriate job placement based on employee competence are important factors in improving employee performance.]]>
<![CDATA[Pengaruh Motivasi dan Insentif Terhadap Semangat Kerja Karyawan pada CU. Dosnitahi Pinangsori Kabupaten Tapanuli Tengah ]]>
<![CDATA[Setianus Gulo]]>;
<![CDATA[Yenni Sofiana Tambunan]]>
<![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[This study aims to determine the effect of motivation and incentives on employee work spirit at CU. Dosnitahi Pinangsori. This research uses a quantitative method with a descriptive correlational approach. The population consists of all active employees of CU. Dosnitahi Pinangsori totaling 66 people, and the sampling technique used is a census method. Data were collected through questionnaires using a Likert scale. The results show that partially, motivation has a positive and significant effect on employee work spirit with a significance value of 0.000 < 0.05. Incentives also have a positive and significant effect on employee work spirit with a significance value of 0.026 < 0.05. Simultaneously, motivation and incentives have a positive and significant effect on employee work spirit with a significance value of 0.009 < 0.05. These findings indicate that improving motivation and providing appropriate incentives can effectively enhance employee work spirit.]]>
<![CDATA[Pengaruh Rasio Kas dan Rasio Cepat terhadap Return on Assets pada CV. Graha Mineral Kota Sibolga ]]>
<![CDATA[Ferdina Zai]]>;
<![CDATA[Hadijah Sipahutar]]>;
<![CDATA[Yusi Tri Utari Panggabean]]>
<![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[Cash Ratio and Quick Ratio are important indicators in assessing a company’s ability to meet short-term obligations and utilize its assets efficiently. This study aims to examine the effect of Cash Ratio and Quick Ratio on Return on Assets (ROA) at CV. Graha Mineral Sibolga City during the period 2020–2024. The data were obtained from the company’s financial statements and analyzed using a quantitative method with multiple linear regression approach. Classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity tests, were conducted to ensure the validity of the model, while t-test and F-test were used to examine partial and simultaneous effects. The results showed that the average Cash Ratio was 154.36% with a range of 150.00%–160.00%, the Quick Ratio averaged 2.06 with a range of 1.88–2.30, and ROA averaged 14.58% with a variation of 14.49%–14.60%. The regression analysis indicated that partially, the Cash Ratio had a positive effect on ROA with a coefficient of 0.007, while the Quick Ratio had a negative effect with a coefficient of -0.171. However, the t-test results showed that both variables had no significant effect on ROA, with significance values of 0.498 and 0.458, respectively. Simultaneously, the F-test also indicated that Cash Ratio and Quick Ratio did not have a significant effect on ROA, with a significance value of 0.662. The coefficient of determination (R²) of 0.338 indicates that 33.8% of the variation in ROA is explained by these variables, while the remaining 66.2% is influenced by other factors outside the research model.]]>
<![CDATA[Pengaruh Integritas dan Karakteristik Individu terhadap Kinerja Pegawai pada Kantor Kecamatan Pasaribu Tobing Kabupaten Tapanuli Tengah ]]>
<![CDATA[Richardo Sihombing]]>;
<![CDATA[Rosmita Ambarita]]>;
<![CDATA[Azriadi Tanjung]]>
<![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 determine the effect of Integrity and Individual Characteristics on Employee Performance at the Pasaribu Tobing Subdistrict Office, Central Tapanuli Regency. This research uses a quantitative descriptive method to describe and analyze the relationships between variables. The population in this study consisted of 30 employees, all of whom were used as the sample through a saturated sampling technique. The data used were primary data collected through questionnaires. The results of the instrument test indicate that all statement items for the variables of Integrity (X1), Individual Characteristics (X2), and Employee Performance (Y) are valid and reliable, with Corrected Item-Total Correlation values greater than 0.300 and Cronbach’s Alpha values greater than 0.60. The classical assumption tests show that the data are normally distributed and free from multicollinearity, heteroscedasticity, and autocorrelation, indicating that the regression model is appropriate. The results of data analysis show that partially, Integrity and Individual Characteristics have a positive and significant effect on Employee Performance. Simultaneously, both independent variables also have a significant effect on Employee Performance, with a coefficient of determination of 64.6%. This means that Integrity and Individual Characteristics explain 64.6% of the variation in Employee Performance, while the remaining 35.4% is influenced by other variables not examined in this study.]]>
