cover
Contact Name
Antonius Satria Hadi
Contact Email
antonius_satria@widyamataram.ac.id
Phone
+6285643200962
Journal Mail Official
jmaefe.uwm@gmail.com
Editorial Address
Universitas Widya Mataram KT III/237, Jalan nDalem Mangkubumen, Kadipaten, Kraton, Kota Yogyakarta 55132 Indonesia
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)
ISSN : 27748790     EISSN : 27748804     DOI : https://doi.org/10.37631/e-bisma.v1i2
Tujuan dari publikasi Jurnal Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) adalah untuk menyebarluaskan hasil penelitian dan pemikiran konseptual atau ide-ide yang telah dicapai di bidang manajemen, akuntansi, dan bisnis kewirausahaan. Jurnal E-BISMA mempunyai e-ISSN (2774-8804) dan p-ISSN (2774-8790) yang berfokus pada masalah utama dalam pengembangan isu-isu terkait ilmu manajemen, akuntansi, bisnis kewirausahaan.
Articles 10 Documents
Search results for , issue "Vol.2, No.1 (2021): Juni 2021" : 10 Documents clear
Pengaruh keputusan investasi, struktur modal, profitabilitas, dan kebijakan dividen terhadap nilai perusahaan Dewi, Luh Gede Nirvana
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.2, No.1 (2021): Juni 2021
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/e-bisma.v2i1.354

Abstract

The existence of research aims to find out how the company's value occurred in the basic industry and chemical subsector pulp & paper in 2014-2018. In increasing the value of the company, a manager is very influential on decisions taken including investment decisions, dividend policies and funding decisions, every decision taken affects financial decisions. Some factors that affect the value of the company are capital structure, dividend policy, company growth, liquidity, company size and investment decisions. Type of research is quantitative using financial data listed on financial statements listed on the IDX (Indonesia Stock Exchange). Investment decisions are the allocation of capital into investment proposals should be evaluated and linked to the risks and results expected to obtain a high level of return with a certain level of risk. Dividend policy is a decision on whether the profit earned will be divided as dividends or will be withheld as an upcoming investment. The Company may be distributed to shareholders as dividends or withheld in the form of retained earnings to finance the company's investments. The capital structure is the balance of the amount of short-term debt that is permanent, long-term debt, preferred shares and common shares, capital structure decisions. Profitability is revenue minus expenses and losses during the reporting period. Analysis of profitability is critical for creditors and equity investors.
Usulan kebijakan pencegahan risiko perbankan di era digital Cahyolaksono, Bagaspati Atibrata; Mahardhika, Adhitya; Zakaria, Mochamad Ismail
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.2, No.1 (2021): Juni 2021
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/e-bisma.v2i1.301

Abstract

This study aims to provide appropriate policy proposals to strengthen the prevention of banking risks that can be considered by the OJK. Because nowadays, there are often cases of fraud that occur in banking, which makes customers become hesitant to choose banks to store their assets. The methodologies used in this study are literature studies and case studies. The cases used are fraud committed by the head of Maybank branch that provides losses reaching 20 billion rupiah and fraud of BRI customers who provide losses reaching 21 billion rupiah. This study shows two types of risks that arise in these two cases, namely operational risk and reputational risk. This study also produced some policy suggestions that can be considered for policy makers (OJK) to prevent similar fraud from happened again.
Apakah pengumuman resmi kasus pertama Covid-19 oleh Presiden Joko Widodo memiliki kandungan informasi? Event study pada saham-saham LQ-45 Ary, William Wendy
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.2, No.1 (2021): Juni 2021
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/e-bisma.v2i1.361

Abstract

This study analyzes the phenomenon of the first case of Covid-19 transmission in Indonesia and its impact on the capital market in Indonesia. This study aims to test whether there is a negative PCAD pattern after the first announcement of the covid-19 virus transmission case on the Indonesian capital market and to prove that the Indonesian capital market experienced a significant decline in returns after the first announcement period of the covid-19 virus transmission. Stocks that are included as LQ45 stocks are being utilized and event study is the method to analyze the market response during the window period (t-10, t+10) and uses the independent sample t-test to compare the average abnormal return. mean (AAR) and mean cumulative abnormal return (CAAR). The results of this study indicate that the market takes a wait & see strategy, PCAD shows the form of a negative sign after the event and there is a difference between AAR and CAAR 10-days before and 10-days after the event. Overall, this research shows that the market has responded negatively to information related to the Covid-19 virus.
Komitmen Organisasional : Peran Budaya Organisasional dan Kepemimpinan Transformasional (Studi Pada Karyawan PT Bukit Asam Tbk. Pelabuhan Tarahan Bandar Lampung Saputra, Chandra; Rumangkit, Stefanus
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.2, No.1 (2021): Juni 2021
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/e-bisma.v2i1.373

Abstract

The purpose of this study was determine the effect of Organizational Culture, Transformational Leadership on the employee Commitment Organizational. The research method used in this study is a quantitative method through a survey with a population of 246 people with 114 samples. Human resource need to be managed properly so that the commitment of member organizations is high so that the level of human resource turnover will be low. Organizational commitment needs to be increased by providing support to members so that they have a perception that the organization has valued its contribution, leaders who are able to provide direction and motivation to members to do something better than they expected, and within the organization there must also be organizational cultures can be accepted by all members so that they can maintain members to remain highly committed to supporting the achievement of the goals of the organization.
Analisis political uncertainty dan non-performing loan pada bank non devisa di Indonesia Jufri, Ali; Aryanti, Rista Puput; Murti, Desy Ayu Krisna; Artha, Bhenu
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.2, No.1 (2021): Juni 2021
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/e-bisma.v2i1.296

Abstract

This study aims to determine the differences in non-performing loans (NPLs) at non-foreign exchange banks in Indonesia for the two-year period before and after the general election. The results showed that there was no difference of non-performing loans (NPLs) at non-foreign exchange banks in Indonesia for the period of two years before and after the general election.
Analisis political uncertainty dan non-performing loan pada bank non devisa di Indonesia Ali Jufri; Rista Puput Aryanti; Desy Ayu Krisna Murti; Bhenu Artha
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.2, No.1 (2021): Juni 2021
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/e-bisma.v2i1.296

Abstract

This study aims to determine the differences in non-performing loans (NPLs) at non-foreign exchange banks in Indonesia for the two-year period before and after the general election. The results showed that there was no difference of non-performing loans (NPLs) at non-foreign exchange banks in Indonesia for the period of two years before and after the general election.
Usulan kebijakan pencegahan risiko perbankan di era digital Bagaspati Atibrata Cahyolaksono; Adhitya Mahardhika; Mochamad Ismail Zakaria
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.2, No.1 (2021): Juni 2021
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/e-bisma.v2i1.301

Abstract

This study aims to provide appropriate policy proposals to strengthen the prevention of banking risks that can be considered by the OJK. Because nowadays, there are often cases of fraud that occur in banking, which makes customers become hesitant to choose banks to store their assets. The methodologies used in this study are literature studies and case studies. The cases used are fraud committed by the head of Maybank branch that provides losses reaching 20 billion rupiah and fraud of BRI customers who provide losses reaching 21 billion rupiah. This study shows two types of risks that arise in these two cases, namely operational risk and reputational risk. This study also produced some policy suggestions that can be considered for policy makers (OJK) to prevent similar fraud from happened again.
Pengaruh keputusan investasi, struktur modal, profitabilitas, dan kebijakan dividen terhadap nilai perusahaan Luh Gede Nirvana Dewi
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.2, No.1 (2021): Juni 2021
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/e-bisma.v2i1.354

Abstract

The existence of research aims to find out how the company's value occurred in the basic industry and chemical subsector pulp & paper in 2014-2018. In increasing the value of the company, a manager is very influential on decisions taken including investment decisions, dividend policies and funding decisions, every decision taken affects financial decisions. Some factors that affect the value of the company are capital structure, dividend policy, company growth, liquidity, company size and investment decisions. Type of research is quantitative using financial data listed on financial statements listed on the IDX (Indonesia Stock Exchange). Investment decisions are the allocation of capital into investment proposals should be evaluated and linked to the risks and results expected to obtain a high level of return with a certain level of risk. Dividend policy is a decision on whether the profit earned will be divided as dividends or will be withheld as an upcoming investment. The Company may be distributed to shareholders as dividends or withheld in the form of retained earnings to finance the company's investments. The capital structure is the balance of the amount of short-term debt that is permanent, long-term debt, preferred shares and common shares, capital structure decisions. Profitability is revenue minus expenses and losses during the reporting period. Analysis of profitability is critical for creditors and equity investors.
Apakah pengumuman resmi kasus pertama Covid-19 oleh Presiden Joko Widodo memiliki kandungan informasi? Event study pada saham-saham LQ-45 William Wendy Ary
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.2, No.1 (2021): Juni 2021
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/e-bisma.v2i1.361

Abstract

This study analyzes the phenomenon of the first case of Covid-19 transmission in Indonesia and its impact on the capital market in Indonesia. This study aims to test whether there is a negative PCAD pattern after the first announcement of the covid-19 virus transmission case on the Indonesian capital market and to prove that the Indonesian capital market experienced a significant decline in returns after the first announcement period of the covid-19 virus transmission. Stocks that are included as LQ45 stocks are being utilized and event study is the method to analyze the market response during the window period (t-10, t+10) and uses the independent sample t-test to compare the average abnormal return. mean (AAR) and mean cumulative abnormal return (CAAR). The results of this study indicate that the market takes a wait & see strategy, PCAD shows the form of a negative sign after the event and there is a difference between AAR and CAAR 10-days before and 10-days after the event. Overall, this research shows that the market has responded negatively to information related to the Covid-19 virus.
Komitmen Organisasional : Peran Budaya Organisasional dan Kepemimpinan Transformasional (Studi Pada Karyawan PT Bukit Asam Tbk. Pelabuhan Tarahan Bandar Lampung Chandra Saputra; Stefanus Rumangkit
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.2, No.1 (2021): Juni 2021
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/e-bisma.v2i1.373

Abstract

The purpose of this study was determine the effect of Organizational Culture, Transformational Leadership on the employee Commitment Organizational. The research method used in this study is a quantitative method through a survey with a population of 246 people with 114 samples. Human resource need to be managed properly so that the commitment of member organizations is high so that the level of human resource turnover will be low. Organizational commitment needs to be increased by providing support to members so that they have a perception that the organization has valued its contribution, leaders who are able to provide direction and motivation to members to do something better than they expected, and within the organization there must also be organizational cultures can be accepted by all members so that they can maintain members to remain highly committed to supporting the achievement of the goals of the organization.

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