{"title":"ROA sebagai determinan pembiayaan pada Bank Muamalat Indonesia","authors":"Wuku Astuti, B. Artha","doi":"10.37631/ebisma.v4i2.1213","DOIUrl":"https://doi.org/10.37631/ebisma.v4i2.1213","url":null,"abstract":"Lembaga keuangan perbankan merupakan lembaga keuangan yang bertugas menghimpun dana dari masyarakat dan menyalurkan kembali ke masyarakat guna memenuhi kebutuhan dana bagi pihak yang membutuhkan, baik untuk kegiatan produktif maupun konsumtif. Bank syariah merupakan lembaga keuangan bank yang berprinsip syariah yang dalam pelaksanaan operasionalnya menggunakan prinsip-prinsip syariah Islam. Operasional bank syariah telah beberapa kali diteliti, dan penelitian ini berfokus pada kinerja keuangan bank syariah. Prinsip syariah adalah aturan perjanjian berdasarkan hukum Islam antara bank dengan pihak lain untuk menyimpan dana dan atau pembiayaan kegiatan usaha, atau kegiatan lainnya yang dinyatakan sesuai dengan syariah. Penelitian ini bertujuan untuk mengetahui pengaruh return onn assets (ROA) terhadap pembiayaan murabahah, mudharabah, dan musyarakah di Bank Muamalat Indonesia. Metode kuantitatif digunakan dalam penelitian ini. Data yang digunakan diambil dari laporan triwulanan periode Juni 2015 – Maret 2023. Hasil analisis menunjukkan bahwa ROA berpengaruh positif signifikan terhadap pembiayaan murabahah, mudharabah, dan musyarakah. Saran untuk penelitian selanjutnya juga disampaikan disini.","PeriodicalId":237737,"journal":{"name":"Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)","volume":" 544","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138610869","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh media sosial dan kualitas layanan dalam membentuk motivasi membeli pemakai jasa terhadap pengambilan keputusan memakai jasa (studi pada UD. Sampoerna Wedding Banyuwangi)","authors":"Mohammad Fikri Zamahsari, H. Sunaryo, Pardiman","doi":"10.37631/ebisma.v4i2.836","DOIUrl":"https://doi.org/10.37631/ebisma.v4i2.836","url":null,"abstract":"Penelitian ini bertujuan untuk mendeskripsikan kualitas pelayanan, media sosial, motivasi membeli, dan pengambilan keputusan memakai jasa serta pengaruh kualitas layanan dan media sosial terhadap pengambilan keputusan memakai jasa baik secara langsung maupun tidak langsung melalui motivasi membeli sebagai variabel intervening UD. Sampoerna Wedding, teknik sampling yang digunakan dalam penelitian ini adalah teknik random sampling dari jumlah sampel 112 orang pengguna jasa dan calon pengguna jasa UD. Sampoerna Wedding. Alat analisis data yang digunakan adalan analisis Structural Equation Modelling (SEM) menggunakan aplikasi PLS versi 3.0. Berdasarkan hasil analisis data menunjukkan bahwa kualitas layanan berpengaruh terhadap pengambilan keputusan UD. Sampoerna Wedding Banyuwangi, sedangkan media sosial tidak berpengaruh terhadap pengambilan keputusan UD. Sampoerna Wedding Banyuwangi dan kualitas layanan tidak berpengaruh terhadap motivasi membeli UD. Sampoerna Wedding Banyuwangi, media sosial berpengaruh terhadap motivasi membeli UD. Sampoerna Wedding Banyuwangi, motivasi membeli berpengaruh terhadap pengambilan keputusan UD. Sampoerna Wedding Banyuwangi, adapaun motivasi membeli mampu memediasi media sosial terhadap pengambilan keputusan akan tetapi motivasi membeli tidak mampu memediasi kualitas layanan terhadap pengambilan keputusan pada UD. Sampoerna Wedding Banyuwangi.","PeriodicalId":237737,"journal":{"name":"Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)","volume":"107 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139016256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Green human resource management dalam rekrutmen dan pelatihan karyawan","authors":"Santosa Budi Raharjo, Nur Wening","doi":"10.37631/ebisma.v4i2.1186","DOIUrl":"https://doi.org/10.37631/ebisma.v4i2.1186","url":null,"abstract":"Praktik dan kebijakan di bidang manajemen sumber daya manusia menjadi faktor penting dalam pencapaian kesuksesan organisasi perusahaan. GHRM atau Green Human Resource Management merupakan keseluruhan dari proses Human Resource Management yang menghadirkan kesadaran pada setiap karyawan mengenai perilaku yang ramah lingkungan ditempat kerja yang meliputi kegiatan perekrutan, pelatihan, penghargaan dan pengembangan tenaga kerja yang memahami dan menghargai adanya praktik, nilai dan inisiatif ramah lingkungan. Penelitian ini bertujuan menganalisis praktik green human resource mangement dalam rekrutmen dan pelatihan karyawan. Metode yang digunakan dalam penulisan artikel ini adalah literature review. Hasil penelitian menunjukkan bahwa manajemen sumber daya hijau dapat menghasilkan individu yang mampu mendukung adanya perilaku yang peduli terhadap lingkungan sebab dari manajemen sumber daya hijau para individu di dalamnya akan terbentuk perilaku yang mementingkan kelestarian alam tanpa merusak ekosistem. Rekrutmen dan pelatihan hijau meningkatkan kemampuan pekerja untuk mengidentifikasi masalah mengenai lingkungan, memiliki pengetahuan yang luas mengenai masalah-masalah sulit yang dihadapi oleh lingkungan.","PeriodicalId":237737,"journal":{"name":"Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)","volume":" 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138620972","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Determinants of gini ratio: a case study of low gini ratio in Madura","authors":"Imam Mahdi, S. Sulistyono","doi":"10.37631/ebisma.v4i2.1119","DOIUrl":"https://doi.org/10.37631/ebisma.v4i2.1119","url":null,"abstract":"One of the regencies on Madura Island, namely Sumenep, will be the regency with the lowest gini ratio in East Java Province in 2022. This research was conducted to analyze: 1) the effects of health, education, open unemployment rate, and poverty rate partially on the Gini ratio; 2) the effects of health, education, open unemployment rate, and poverty rate simultaneously on the Gini ratio in Madura Island. The research method was carried out using panel data regression. The results obtained using the CEM: 1) health, education, and poverty levels have a negative and not significant effect; 2) the open unemployment rate influences positively and significantly; 3) all independent variables simultaneously have a significant positive effect. The government can issue policies to reduce income inequality in the form of providing free health services, education and compulsory education scholarships, periodic job fairs, skills training for workers, and distribution of social assistance that is right on target.","PeriodicalId":237737,"journal":{"name":"Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)","volume":" 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138617732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Stefanus Rumangkit, Yan Aditiya Pratama, Ardhi Khairi, A. Ardi, Gabriel Amadeus Valentino
{"title":"Implementasi faktor manajemen tata kelola ekowisata sebagai strategi dalam mendorong kinerja ekowisata berkelanjutan","authors":"Stefanus Rumangkit, Yan Aditiya Pratama, Ardhi Khairi, A. Ardi, Gabriel Amadeus Valentino","doi":"10.37631/ebisma.v4i2.1181","DOIUrl":"https://doi.org/10.37631/ebisma.v4i2.1181","url":null,"abstract":"Penelitian ini bertujuan untuk mengeksplorasi entreprenurial marketing, entrepreneurial orientation, entrepreneurial intention, leadership, value co-creation, smart tourism, dan sustainable tourism performance. Metode penelitian yang digunakan adalah metode kualitatif dengan wawancara mendalam digunakan dalam teknik pengumpulan data. Narasumber dalam penelitian ini adalah pengelola dari ekowisata yang berbasis ekowisata karst, bahari, hutan, pegunungan, dan flora-fauna. Hasil penelitian menunjukkan bahwa dari sisi enteprenurial marketing pengelola sudah menggunakan paket wisata untuk mendorong wisatawan datang berkunjung. Dari segi entrepreneurial orientation dan entrepreneurial intention, bahwa dampak dari ekowisata meningkatkan minat dan orientasi warga sekitar untuk membuat sebuah usaha. Dari segi kepemimpinan dan value co-creation, pemimpin lebih memiliki gaya empowerment atau penguatan bagi masyarakat, serta masyarakat pun mau berkolaborasi bersama sama untuk meningkatkan kualitas layanan. Smart tourism juga sudah dimplementasikan dengan baik dengan ekowisata sudah menggunakan teknologi untuk promosi, dan melakukan riset kepuasaan pengunjung untuk menjaga kinerja ekowisata yang berkelanjutan.\u0000 \u0000 ","PeriodicalId":237737,"journal":{"name":"Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)","volume":" 1110","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138610411","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Optimalisasi kinerja organisasi melalui gaya kepemimpinan yang efektif untuk mencapai kepuasan kerja: sebuah studi literatur","authors":"Frendy Wibowo, H. Tjahjono","doi":"10.37631/ebisma.v4i1.929","DOIUrl":"https://doi.org/10.37631/ebisma.v4i1.929","url":null,"abstract":"The potential success of a business depends on its organizational performance, meaning its ability to implement strategies effectively to achieve institutional goals. This study aims to describe a number of studies regarding organizational performance through effective leadership styles to achieve job satisfaction. The research method uses a literature review system with the stages of data analysis compare, contrast, and criticize. The research results show that leaders play an integral role in both organizational success and employee performance. Leadership requires special skills and abilities that are useful in complex leadership situations. Social competence and emotional intelligence must exist in every organization, so that even if there is conflict or upheaval within the organization, employees can still be motivated to work at full capacity because they feel satisfaction at work. Organizations that are oriented towards improving organizational performance must be able to fulfill employee job satisfaction, which in turn helps stimulate better employee performance and improve organizational performance.","PeriodicalId":237737,"journal":{"name":"Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125141315","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ahmad Junaidi, Ririn Harini, Rina Yuniarti, Ahmad Sumarlan
{"title":"Struktur modal dan kepemilikkan asing terhadap agresivitas pajak perusahaan manufaktur di Indonesia","authors":"Ahmad Junaidi, Ririn Harini, Rina Yuniarti, Ahmad Sumarlan","doi":"10.37631/ebisma.v4i1.925","DOIUrl":"https://doi.org/10.37631/ebisma.v4i1.925","url":null,"abstract":"This study aims to determine the effect of capital structure and foreign ownership on corporate tax aggressiveness in food and beverage companies listed on the IDX. Tax aggressiveness is the dependent variable The independent variable, while foreign ownership is the independent variable. This type of research is quantitative with secondary data sources obtained from annual reports and financial reports on the Indonesia Stock Exchange. The population in this study is 30 food and beverage companies listed on the IDX for 2018-2020. The sample is 27 companies obtained by the purposive sampling method. Data were analyzed using SPSS software version 26. The result showed that capital structure has a negative and significant effect on tax aggressiveness and foreign ownership has a positive and significant impact on tax aggressiveness. To get better results, further research can add other variables, use companies other than manufacturing, and extend the research period.","PeriodicalId":237737,"journal":{"name":"Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114356299","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A. Info, Informasi Artikel Abstrak, Kata Kunci, Entrepreneurship Bisnis, M. Akuntansi
{"title":"Membangun orientasi kewirausahaan dan lingkungan kerja untuk meningkatkan kinerja UKM","authors":"A. Info, Informasi Artikel Abstrak, Kata Kunci, Entrepreneurship Bisnis, M. Akuntansi","doi":"10.37631/ebisma.v4i1.832","DOIUrl":"https://doi.org/10.37631/ebisma.v4i1.832","url":null,"abstract":"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.","PeriodicalId":237737,"journal":{"name":"Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132166028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Masjid sebagai sarana pemberdayaan ekonomi umat","authors":"Adnanda Yudha Rhealdi, Muthoifin, Rizka","doi":"10.37631/ebisma.v4i1.886","DOIUrl":"https://doi.org/10.37631/ebisma.v4i1.886","url":null,"abstract":"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.","PeriodicalId":237737,"journal":{"name":"Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127846302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengembangan potensi obyek wisata air terjun Nglirip Kabupaten Tuban","authors":"Khalid Fauzi Aziz","doi":"10.37631/ebisma.v4i1.727","DOIUrl":"https://doi.org/10.37631/ebisma.v4i1.727","url":null,"abstract":"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.","PeriodicalId":237737,"journal":{"name":"Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134079328","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}