Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)

Journal Information
ISSN / EISSN : 2774-8790 / 2774-8804
Published by: Universitas Widya Mataram (10.37631)
Total articles ≅ 25
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Fajar Santoso
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA), Volume 2, pp 62-72; https://doi.org/10.37631/e-bisma.v2i2.435

Abstract:
Service quality can be relied upon as one of the competitive advantages in increasingly fierce business competition. Excellent service quality is proven to be able to create consumer loyalty, because excellent quality is often synonymous with customer satisfaction; and in the end, through customer satisfaction the company will gain long-term profits.The purpose of this research is to find out: (1) How is the level of member satisfaction with the service quality of KPRI "KOPPENDA" Kab. Klaten; (2) What is the most dominant variable in influencing the level of member satisfaction with the service quality of KPRI "KOPPENDA" Kab. Klaten.Based on the results of the study, it can be concluded that: (1) The level of member satisfaction with the service quality of KPRI "KOPPENDA" Kab. Klaten is low; (2) The most dominant variable in influencing the level of member satisfaction with the service quality of KPRI "KOPPENDA" Kab. Klaten is Reliability
Puspa Dewi Yulianty, Sari Laelatul Qodriah, Pebi Kurniawan, Hani Indriyanti
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA), Volume 2, pp 51-61; https://doi.org/10.37631/e-bisma.v2i2.402

Abstract:
This study aims to test and determine whether competence and work motivation have an influence on employee performance. The research method used is the verification method with a quantitative approach. The sample used in this research is nonprobability sampling with saturated sampling. So in this study using all populations of 76 respondents. The data analysis technique used in this research is multiple linear regression analysis techniques and to measure the research variables, researchers use a Likert scale. The results of data analysis show that employee competence consisting of intellectual competence, emotional competence and social competence has no influence on the employee performance of PT. EGI. Meanwhile, the results of the data indicate that work motivation which consists of motivator factors and hygiene factors has a strong influence on the performance of the employees of PT. EGI. However, if further tested together the competency and work motivation variables above have a positive and significant effect on the performance of the employees of PT. EGI.
R. Yudhistira Adi Seputra, Bhenu Artha
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA), Volume 2, pp 80-84; https://doi.org/10.37631/e-bisma.v2i2.437

Abstract:
The purpose of this study was to determine the internal and external motivations considered by customers in saving funds at BTN Syariah Yogyakarta. This research was conducted on 110 respondents. The results showed that internal and external motivational factors were considered by customers in saving funds at BTN Syariah Yogyakarta. Further results show that there is no difference in the customer's internal and external motivations seen from the level of education and work.
Jeffry Andhika Putra
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA), Volume 2, pp 85-91; https://doi.org/10.37631/e-bisma.v2i2.441

Abstract:
Company age and experience are concepts that remain the same. Younger and older companies differ in experience and other aspects. The company's innovation activities change over time and the age of the company reflects the process of growth and accumulation of experience. Age is considered an important determinant of corporate innovation because of its learning effect, which enables mature companies to innovate more effectively as they build on previous routines and capabilities. Over time, companies can not only innovate based on past experience and capabilities, but can also accumulate resources, managerial knowledge, and the ability to handle uncertainty. The purpose of this study was to determine the effect of company age on financial performance, as measured by return on assets (ROA) and return on equity (ROE). The results of the regression analysis show that the age of the company has no effect on ROA and ROE. Based on the results of this study, the management of Bank Victoria Syariah should try to increase market share to increase financial performance, for example by intensifying promotions and corporate cooperation.
Tien Suhartini, Rifqi Andika Ramadhan
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA), Volume 2, pp 73-79; https://doi.org/10.37631/e-bisma.v2i2.438

Abstract:
The purpose of this study was to empirically examine the effect of leadership style and work stress on employee performance at Queen Latifa General Hospital Yogyakarta. This type of research is quantitative research with causal associative design. The population of this study were permanent and contract employees at the front office of Queen Latifa General Hospital Yogyakarta. The number of samples in this study were 35 respondents. The data analysis method used is Multiple Regression Analysis, T Test (Partial), F Test (Simultaneous Significance Test), Coefficient of Determination Test (R2). The results of this study indicate that leadership style has a positive and significant effect on employee performance, while job stress has no effect on employee performance. The results of the F test obtained a calculated F value of 4.609 with a sig value of 0.017, which means that the independent variables have a simultaneous effect, although not significant. R Square value of 0.224 which means that employee performance is influenced by leadership style and work stress by 22.4%, while the remaining 77.6% is explained by other variables not examined in this study.
Luh Gede Nirvana Dewi
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA), Volume 2, pp 1-11; https://doi.org/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.
Chandra Saputra, Stefanus Rumangkit
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA), Volume 2, pp 40-50; https://doi.org/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.
Ali Jufri, Rista Puput Aryanti, Desy Ayu Krisna Murti, Bhenu Artha
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA), Volume 2, pp 12-17; https://doi.org/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.
William Wendy Ary
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA), Volume 2, pp 27-39; https://doi.org/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.
Bagaspati Atibrata Cahyolaksono, Adhitya Mahardhika, Mochamad Ismail Zakaria
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA), Volume 2, pp 18-26; https://doi.org/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.
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