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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69 Documents
<![CDATA[Pengaruh Motivasi dan Lingkungan Kerja terhadap Kinerja Pegawai pada Kantor Camat Sibolga Sambas Kota Sibolga ]]>
<![CDATA[Sahru Razak Sukriadi Tanjung]]>;
<![CDATA[Mansur Tanjung]]>;
<![CDATA[Kaharuddin Kaharuddin]]>
<![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 motivation and work environment on employee performance at the Sibolga Sambas Subdistrict Office, Sibolga City. The research method used is a quantitative approach with an associative research type. Data collection techniques include questionnaires, interviews, and documentation. Data analysis was conducted using validity and reliability tests, multiple linear regression, t-test, F-test, and coefficient of determination with the help of SPSS software. The results show that partially, motivation and work environment have a positive and significant effect on employee performance. Simultaneously, both variables also have a significant effect on employee performance with a contribution of 66.5%, while the remaining is influenced by other factors outside this study. Therefore, improving motivation and creating a conducive work environment can enhance employee performance]]>
<![CDATA[Pengaruh Karakteristik Individu Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Dinas Perumahan Dan Kawasan Pemukiman Kabupaten Tapanuli Tengah ]]>
<![CDATA[Ratri Dwi Aryani]]>;
<![CDATA[Rosmita Ambarita]]>;
<![CDATA[Tiurlina Hasmawati]]>
<![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 individual characteristics and work environment on employee performance at the Department of Housing and Settlement Areas of Central Tapanuli Regency. The research method used is a quantitative method with a descriptive approach. The population in this study consisted of 62 employees, and all were selected as the sample using a saturated sampling technique. Data were collected through questionnaires that had been tested for validity and reliability. Data analysis was conducted using classical assumption tests, including normality, heteroscedasticity, and multicollinearity tests, as well as multiple linear regression analysis, correlation coefficient, coefficient of determination, t-test (partial), and F-test (simultaneous). The results show that individual characteristics and work environment simultaneously have a positive and significant effect on employee performance, with an F-value of 52.568 > 4.00 and a significance value of 0.000 < 0.05. Partially, individual characteristics have a positive and significant effect on employee performance with a t-value of 2.110 > 1.670 (sig. 0.039 < 0.05), while the work environment has a stronger positive and significant effect with a t-value of 10.113 > 1.670 (sig. 0.000 < 0.05). The coefficient of determination (R²) is 0.641, indicating that 64.1% of employee performance variation is explained by individual characteristics and work environment, while the remaining 35.9% is influenced by other variables not examined in this study. The regression equation obtained is KP = 4.716 + 0.155(IC) + 0.676(WE) + e, indicating that improvements in individual characteristics and work environment will enhance employee performance.]]>
<![CDATA[Pengaruh Motivasi Intrinsik dan Keterlibatan Kerja Terhadap Kinerja Pegawai Pada Kantor Pemerintahan Kecamatan Sibolga Selatan Kota Sibolga ]]>
<![CDATA[Syarifah Eryanti Tanjung]]>;
<![CDATA[Yenni Sofiana Tambunan]]>;
<![CDATA[Muhammad Iqbal Batubara]]>
<![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 intrinsic motivation and job involvement on employee performance, both partially and simultaneously, at the South Sibolga District Government Office, Sibolga City. This research employed a quantitative approach with a descriptive method, involving the entire population as a sample of 65 respondents using a saturated sampling technique. Data analysis was conducted using multiple linear regression. The results show that intrinsic motivation and job involvement simultaneously have a positive and significant effect on employee performance, contributing 56% to performance variation. Partially, intrinsic motivation has a significant effect on employee performance, while job involvement is the most dominant variable influencing performance. The regression model indicates a positive relationship between independent and dependent variables, implying that increasing intrinsic motivation and job involvement will improve employee performance.]]>
<![CDATA[Analisis Rasio Solvabilitas dan Rasio Profitabilitas Untuk Mengukur Kinerja Keuangan Pada Toko Karpet Win Jaya Sibolga Periode 2020-2024 ]]>
<![CDATA[Elfrida Amelia Nasution]]>;
<![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 ]]>
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<![CDATA[This study aims to analyze the financial performance of Toko Karpet Win Jaya Sibolga using solvency and profitability ratios during the 2020–2024 period. The research method employed is a quantitative descriptive approach using financial ratio analysis based on the company’s financial statements. The solvency ratios analyzed include Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Long Term Debt to Equity Ratio (LTDER). The results show that the average DAR is 15.30%, DER is 14.05%, and LTDER is 4.89%, indicating that the company has a healthy capital structure with low dependence on debt and a strong ability to meet its long-term obligations. Meanwhile, the profitability ratio analysis reveals that the company’s net income fluctuated during the study period, increasing in 2021, declining in 2022–2023, and rising again in 2024. Overall, the company’s financial performance is considered good; however, improvements are needed to maintain profitability stability through cost efficiency and optimal asset utilization.]]>
<![CDATA[Pengaruh Kualitas Produk dan Harga Terhadap Keputusan Pembelian Konsumen pada Usaha Keripik Ribka Sibolga ]]>
<![CDATA[Alirama Tafonao]]>;
<![CDATA[Mhd. Shafwan Koto]]>;
<![CDATA[Heriyawan 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 analyze the effect of product quality and price on consumer purchasing decisions at Ribka Chips Business in Sibolga. The research method used is quantitative with a descriptive approach. The sample consists of 72 respondents who are consumers of Ribka Chips Business, and data were collected through questionnaires. The results show that the coefficient of determination is 0.606, indicating that 60.6% of the variation in consumer purchasing decisions is jointly influenced by product quality and price, while the remaining 39.4% is influenced by other variables not examined in this study. The t-test results indicate that product quality (t = 4.853; sig = 0.001 < 0.05) and price (t = 2.756; sig = 0.007 < 0.05) have a positive and significant effect on consumer purchasing decisions. Furthermore, the F-test results show that product quality and price simultaneously have a positive and significant effect on consumer purchasing decisions (F = 52.993; sig = 0.001 < 0.05).]]>
<![CDATA[Pengaruh Perputaran Piutang terhadap Return On Asset pada Usaha Nani Collection Sibolga ]]>
<![CDATA[Ade Septia Parawansah]]>;
<![CDATA[Yusi Tri Utari Panggabean]]>
<![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 accounts receivable turnover on Return on Assets (ROA) at Nani Collection Sibolga for the 2020–2024 period. This research employed a quantitative approach using a descriptive associative method. The data used were secondary data in the form of financial statements consisting of balance sheets and income statements for five years. The data analysis techniques included classical assumption tests, correlation analysis, coefficient of determination, simple linear regression, and hypothesis testing using SPSS software. The results of the study indicate that accounts receivable turnover has a positive and significant effect on Return on Assets at Nani Collection Sibolga. This finding shows that the higher the accounts receivable turnover, the higher the company’s ability to generate profit through the utilization of its assets. Effective receivables management can help improve cash flow and company profitability.]]>
<![CDATA[Pengaruh Lingkungan Kerja dan Pengawasan terhadap Kinerja Pegawai pada PT. POS Indonesia Cabang Sibolga ]]>
<![CDATA[Anwar Anwar]]>;
<![CDATA[Yenni Sofiana Tambunan]]>;
<![CDATA[Sriayu Aritha Panggabean]]>
<![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 work environment and supervision on employee performance at PT Pos Indonesia both partially and simultaneously. This study employed a quantitative approach with an associative research design. The population and sample consisted of 49 employees using a saturated sampling technique. Data were collected through questionnaires and interviews, while data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics. The results showed that the work environment had a positive and significant effect on employee performance with a t-count value of 3.547 greater than the t-table value of 2.013 and a significance value of 0.001 < 0.05. Supervision also had a positive and significant effect on employee performance with a t-count value of 17.750 greater than the t-table value of 2.013 and a significance value of 0.000 < 0.05. Simultaneously, the work environment and supervision had a positive and significant effect on employee performance with an F-count value of 175.638 greater than the F-table value of 3.20 and a significance value of 0.000 < 0.05. The coefficient of determination indicated that 87.9% of employee performance was influenced by work environment and supervision, while the remaining 12.1% was influenced by other factors outside this study. Therefore, the better the work environment and supervision implemented by the company, the higher the employee performance at PT Pos Indonesia.]]>
<![CDATA[Analisis Pengaruh Kemudahan Penggunaan Financial Technology, Literasi Investasi, Dan Intensitas Penggunaan Aplikasi Keuangan Digital Terhadap Perilaku Investasi ]]>
<![CDATA[Ni Desak Made Dwika Pandya Anggira Nata]]>;
<![CDATA[Fadilla Purwitasari]]>
<![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[The development of Financial Technology (fintech) has transformed the way people, particularly young generations, access financial services and engage in investment activities. This study aims to analyze the effects of Financial Technology ease of use, investment literacy, and the intensity of digital financial application usage on the investment behavior of Accounting students at Wijaya Kusuma University Surabaya. A quantitative approach with a causal research design was employed. Primary data were collected through questionnaires distributed to 108 students who had used digital investment applications. Purposive sampling was applied, and the data were analyzed using multiple linear regression with SPSS version 26. The results indicate that the ease of use of Financial Technology has a positive and significant effect on investment behavior (β = 0.332; p = 0.000), investment literacy has a positive and significant effect on investment behavior (β = 0.295; p = 0.001), and the intensity of digital financial application usage has a positive and significant effect on investment behavior (β = 0.278; p = 0.002). Among the independent variables, the ease of use of Financial Technology is the most dominant factor influencing students’ investment behavior. The Adjusted R Square value of 0.634 indicates that the three independent variables explain 63.4% of the variance in investment behavior, while the remaining 36.6% is explained by other factors outside the research model. This study provides empirical evidence supporting the Technology Acceptance Model (TAM), Human Capital Theory, and Behavioral Finance Theory in explaining students’ investment behavior in the digital transformation era. The findings are expected to provide insights for universities, fintech service providers, and regulators in enhancing investment literacy and optimizing digital financial services to encourage greater investment participation among young generations.]]>
<![CDATA[Pengaruh Kecerdasan Emosional, Stres Kerja, dan Learning Organization terhadap Kinerja Perawat dengan Kepuasan Kerja sebagai Variabel Mediasi (Studi pada Rumah Sakit Wiyung Sejahtera Surabaya) ]]>
<![CDATA[Yuzril Farizyal Baharuddin]]>;
<![CDATA[Dewi Nuraini]]>
<![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 examine the effects of emotional intelligence, job stress, and learning organization on job performance with job satisfaction as a mediating variable among nursing staff at Wiyung Sejahtera Hospital Surabaya. A quantitative approach with a survey method was employed. The sample consisted of 127 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings indicate that emotional intelligence and learning organization have positive and significant effects on job satisfaction and job performance, while job stress has a negative and significant effect on both variables. Furthermore, job satisfaction positively and significantly influences job performance. The mediation analysis reveals that job satisfaction significantly mediates the relationships between emotional intelligence, job stress, and learning organization with job performance. These findings support the Job Demands-Resources Theory, suggesting that personal and organizational resources enhance job satisfaction and performance, whereas excessive job demands reduce both outcomes.]]>
