Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)
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.
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<![CDATA[Keuangan digital: suatu studi literatur ]]>
<![CDATA[Bhenu Artha]]>;
<![CDATA[Utami Tunjung Sari]]>;
<![CDATA[Niken Permata Sari]]>;
<![CDATA[Ardhi Khairi]]>;
<![CDATA[Bahri]]>;
<![CDATA[Tien Suhartini]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i1.626
<![CDATA[The financial industry has experienced a continuous evolution in service delivery due to digitization, where this evolution is characterized by expanded connectivity and improved information processing speed both at the customer interface and in back-office processes. The role of contracts in the economy has recently received great attention, where contracts are an important element of the operation of a market economy. The relevance of digital finance and financial inclusion for poverty alleviation and economic growth is of interest to policymakers and academics alike, particularly because of a number of issues that if addressed can make digital finance work better for individuals, businesses, governments and economies. Digital finance and financial inclusion have several benefits for financial service users, digital financial providers, governments and the economy such as increasing financial access among poor individuals, reducing financial intermediation costs for banks and fintech providers, and increasing aggregate spending for governments. The purpose of this study was to determine the determinants of digital finance. This study used a systematic literature review method and used 18 articles as study material, which were obtained from the scopus.com and sciencedirect.com pages. The results of the study show the determinants of digital finance, both variables that influence, are influenced or mediate. The results of the literature study did not find digital finance as a moderating variable.]]>
<![CDATA[Pengembangan potensi obyek wisata air terjun Nglirip Kabupaten Tuban ]]>
<![CDATA[Khalid Fauzi Aziz]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i1.727
<![CDATA[Tuban Regency is a district that has many vacationer points of interest, consisting of the Nglirip Waterfall. However, nearby travelers are much less interested by nglirip waterfall tourism due to the fact the vicinity of vacationer points of interest is pretty some distance from the middle of Tuban district. The motive of this studies is to pick out techniques in growing the tourism ability of the nglirip waterfall in Tuban Regency. The studies technique makes use of a qualitative kind with descriptive elaboration. Data evaluation strategies utilized in processing are editing, type and interpretation. The consequences of the studies information processing display that there are negative avenue conditions, negative constructing conditions, no memento kiosks, unavailable trash cans, no parking areas and no locations of worship. So tons nonetheless desires to be stepped forward to boom the splendor or promote this nglirip waterfall tour. Based at the consequences of the study, it could be defined that there may be a want to boom security, provider quality, centers on nglirip waterfall tourism with the aid of using making parking lots, trash packing containers and locations of worship. Meanwhile, to boom vacationer interest, it's far essential to innovate in virtual marketing and marketing or social media.]]>
<![CDATA[The analysis of BUMDes management and its contribution towards village genuine income: a study on BUMDes Pamsimas Sendang Sari Desa Kunir ]]>
<![CDATA[Pesi Suryani]]>;
<![CDATA[Eka Wirajuang Daurrohmah]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i1.826
<![CDATA[The study aimed at exploring deeply the business management and process of BUMDes Pamsimas Sendang Sari Desa Kunir and its contribution towards the village's genuine income (read: Pendapatan Asli Desa or PAD). The research used descriptive qualitative methodology with a semi-structured interview. The five informants of the research were the staff of the BUMDes PAMSIMAS as the chief, secretary, treasurer, and two field technicians. The data analyzed was assisted by Computer Assisted Qualitative Data Analysis Software such as Nvivo 11. The research result showed that in the business process, BUMDes Sendang Sari has not to get profited from the clean water distribution since the setting of clean water tariffs below market prices, lack of public awareness to pay monthly fees, the existence of a village head program that makes clean water free for all public facilities without any subsidy, and the existence of a tax on water wells in Kabupaten Demak. Therefore, the BUMDes Sendang Sari is still unable to contribute to the PAD of Desa Kunir, however, the social impact has been felt by residents with the distribution of clean water to residents' homes. This research only focuses on business processes and has not looked at other factors that can affect the BUMDes performance. The research contribution of each of the village governments is as input for the management to fix the BUMDes Sendang Sari thus able to optimize the roles of the BUMDes in contributing towards the village's genuine income.]]>
<![CDATA[Membangun orientasi kewirausahaan dan lingkungan kerja untuk meningkatkan kinerja UKM ]]>
<![CDATA[Sutrisno]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i1.832
<![CDATA[This study aims to develop the concept of entrepreneurial orientation and work environment in an effort to improve the performance of SMEs in the batik industry in Pekalongan city. This type of research is an explanatory study. This study tried to test hypotheses about the relationship between variables. The results of this study concluded that in the current friendly business environment, entrepreneurial orientation has an influence on the performance of SMEs in the batik industry in Pekalongan city, environmental conditions have a positive and significant influence, but the future business environment conditions cannot be predicted so it is necessary to anticipate several alternative problem solving that will occur. Therefore, it is necessary to run a business efficiently. The condition of the business environment can force companies to take advantage of entrepreneurial orientation to achieve business performance, but the company is not necessarily able to overcome this.]]>
<![CDATA[Efektivitas return on asset terhadap return saham pada perusahaan: studi manajemen keuangan ]]>
<![CDATA[Irdawati]]>;
<![CDATA[Suwandi Ng]]>;
<![CDATA[Riata Dheasita Safira]]>;
<![CDATA[Dwi Kartika Prananingrum]]>;
<![CDATA[Muhammad Azizi]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i1.834
<![CDATA[The purpose of this paper is to analyze the Effectiveness of Return On Assets Against Stock Returns in Companies through analysis of literature studies in the field of financial management. The method used in this research is literature research by reviewing some of the results of previous studies. This scientific article was written using qualitative methods and literature research with the help of the latest references obtained from Google Schoolers and Mendeley citation searches. Based on the review conducted, it means that Return On Assets has a positive and significant influence on Stock Returns. So that ROA has a significant effect on stock prices, where the profit generated by the company increases, the results obtained by the company also increase in terms of the level of profitability generated.]]>
<![CDATA[Analysis of relaxation of local government budgeting on the achievement of the Bengkulu City government’s key performance indicators during the covid-19 period ]]>
<![CDATA[Pesi Suryani]]>;
<![CDATA[Lasando Lumban Gaol]]>;
<![CDATA[Eka Wirajuang Daurrohmah]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i1.843
<![CDATA[This study explores the impact of relaxation on the Bengkulu City local government budget during the Covid-19 period on key performance indicators. This study used a qualitative approach with documentary methods and interviews at the Regional Financial and Asset Management Agency and the Health Office involving Budget Users, PPTK, Treasurer, and financial management staff as informants. The data analysis used is a content analysis using the Nvivo software. There are two findings in this research, the first is that budget reallocation during the pandemic can affect the achievement of the Main Performance Indicators of Regional Apparatus Organizations which have indicators of financial ratios, such as the Regional Finance and Asset Management Agency. Financial indicators, such as financial ratios and PAD, have declined due to the weakening economy, decreased tax revenue during the pandemic, and budget reallocations. However, the budget reallocation during the pandemic was not directly affected by the Main Performance Indicators of Regional Apparatus Organizations that do not use financial indicators such as the Health Service. Where the two KPI indicators of the Bengkulu City Health Service were all achieved according to the targets set. The implications of this research are as input to the Bengkulu City Government related to refocusing and reallocating the budget so that it can still achieve the main performance indicators.]]>
<![CDATA[Peran manajemen risiko dalam meningkatkan kinerja perusahaan: studi manajemen sumber daya manusia ]]>
<![CDATA[Muhammad Asir]]>;
<![CDATA[Rizqy Aiddha Yuniawati]]>;
<![CDATA[Klemens Mere]]>;
<![CDATA[Karina Sukardi]]>;
<![CDATA[Muh. Abduh. Anwar]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i1.844
<![CDATA[The purpose of this paper is to analyze the Role of Risk Management in Improving Company Performance by analyzing research literature in the field of human resource management. The method used in this research is literature research by reviewing some of the results of previous studies. This scientific article was written using qualitative methods and research literature with the help of the latest references obtained from Google Schoolers and Mendeley citation searches. Based on the studies conducted, it means that risk management has a role in company performance. Therefore, risk management has a positive role in company performance. Risk management is one of the references used to manage existing resources within the company, so that the company can obtain good value and generate profits as expected by the company.]]>
<![CDATA[Ubah gulma menjadi emas: studi kasus pengolahan eceng gondok menjadi humus aktif & enzimatik di Waduk Jatiluhur Purwakarta ]]>
<![CDATA[Teddy Poernama]]>;
<![CDATA[Eka Pebriansyah]]>;
<![CDATA[Antoni Ludfi Arifin]]>;
<![CDATA[Rully Yusuf]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i1.869
<![CDATA[Water hyacinth increase flourishingly and spread rapidly and it potentially harms aquatic ecosystems as it covers water surface and endanger water ecosystems. In Jatiluhur reservoir, the water hyacinth has spread up to 10% of the entire reservoir. Therefore, society's participation in developing active humus/compost and liquid fertilizer from water hyacinth is advantageous for Tirta Emas farmers group in Desa Jatimekar, Kecamatan Jatiluhur, Purwakarta. Furthermore, this study aimed to observe the involvement of PT Pegadaian in the goldifying water hyacinth collaboration program by KUBMN. This study was a literature research as the research was conducted by collecting numerous literature sources such as research articles, books and reports regarding goldifying weeds or water hyacinths and the role of PT. Pegadaian in the program. In the library research, the researchers collected more than 50 research articles, books and study reports regarding water hyacinth's benefits and it's economic potentials. Thus, this study identified that the goldifying program of PT Pegadaian was advantageous in some aspects such as: 1) Ecological aspects: Water environment in Jatiluhur reservoir was better. Because the negative impacts of water hyacinth could be decreased and it was more controllable. 2) Economic aspect: people's income increased as a result of liquid fertilizer from water hyacinth program and sustainable fish cultivation. 3). Social aspect: the beauty of nature in Jatiluhur reservoir without water hyacinth, the emergence of tourist attractions and a harmony relationship between PTJ II as reservoir's manager and people in society.]]>
<![CDATA[Pengaruh customer review, customer rating, dan celebrity endorser terhadap minat beli melalui kepercayaan di online shop Shopee ]]>
<![CDATA[Mukhammad Firdaus]]>;
<![CDATA[Siti Aisyah]]>;
<![CDATA[Eka Farida]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i1.874
<![CDATA[Shopee is the number 1 marketplace in Indonesia in terms of usage, but lately Shopee is no longer in that position. The aim of this research is to find out and analyze how the influence of Customer Reviews, Customer Ratings and Celebrity Endorsers on Purchase Intention through trust as an intervening variable at Online Shop Shopee. This research is a quantitative research using explanatory research techniques. The sampling was carried out using purposive sampling technique. The population of this research is all Shopee consumers in Malang city with 95 respondents as a sample. The results of this study are (1) Customer reviews have no significant effect on trust, (2) Customer ratings and celebrity endorsers have a significant effect on trust, (3) Customer reviews have no significant effect on purchase intention, (4) Customer ratings and celebrity endorsers have a significant effect on purchase intention, (5) Trust has an effect on purchase intention, (6) Customer reviews have no significant effect on purchase intention through trust, (7) Customer ratings and celebrity endorsers have a significant effect on purchase intention through trust.]]>
<![CDATA[Masjid sebagai sarana pemberdayaan ekonomi umat ]]>
<![CDATA[Adnanda Yudha Rhealdi]]>;
<![CDATA[Muthoifin]]>;
<![CDATA[Rizka]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v4i1.886
<![CDATA[Community development by utilizing the mosque's financial circulation is one of the efforts to maximize the role and function of the mosque. Communities around the mosque are empowered economically through mosque activities. Al-Falah Grand Mosque is one of the mosques that has implemented economic empowerment activities for the people around the mosque. As a result, this mosque became a prosperous mosque and even became a national pilot mosque. The purpose of this research is to dissect the management strategy of Al-Falah Mosque in Sragen in empowering the people's economy. This type of research is qualitative research with a descriptive approach that utilizes case studies to analyze problems. Collecting data using interview techniques, observation and documentation. The research location is at Masjid Raya Al-Falah Sragen. This research resulted in an explanation of the strategy of the Al-Falah Mosque in Sragen in empowering the people's economy. Many kinds of activities are carried out for empowerment participants, ranging from religious studies, learning to read the Koran and tahsin qiro'ah, joint dhikr, distribution of basic necessities and other incidental training to make the Al-Falah Mosque's breadwinner community continue to grow.]]>
