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 Motivasi dan Lingkungan Kerja terhadap Kinerja Pegawai pada Kantor Camat Sibolga Sambas Kota Sibolga ]]>
<![CDATA[Tanjung, Sahru Razak Sukriadi]]>;
<![CDATA[Tanjung, Mansur]]>;
<![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[Aryani, Ratri Dwi]]>;
<![CDATA[Ambarita, Rosmita]]>;
<![CDATA[Hasmawati, Tiurlina]]>
<![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[Tanjung, Syarifah Eryanti]]>;
<![CDATA[Tambunan, Yenni Sofiana]]>;
<![CDATA[Batubara, Muhammad Iqbal]]>
<![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 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[Nasution, Elfrida Amelia]]>;
<![CDATA[Nasution, Zafril Abdi]]>;
<![CDATA[Irsyan, Andrian]]>
<![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 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[Tafonao, Alirama]]>;
<![CDATA[Koto, Mhd. Shafwan]]>;
<![CDATA[Hutagalung, Heriyawan]]>
<![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 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).]]>
