EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
type: channel
description: 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. EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi diterbitkan 2 kali dalam setahun (Agustus dan Pebruari)
language: en
publication name: EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
items: Pengaruh Integritas dan Karakteristik Individu terhadap Kinerja Pegawai pada Kantor Kecamatan Pasaribu Tobing Kabupaten Tapanuli Tengah
items: Pengaruh Rasio Kas dan Rasio Cepat terhadap Return on Assets pada CV. Graha Mineral Kota Sibolga
items: Pengaruh Motivasi dan Insentif Terhadap Semangat Kerja Karyawan pada CU. Dosnitahi Pinangsori Kabupaten Tapanuli Tengah
items: Pengaruh Punishment dan Penempatan Kerja terhadap Kinerja Pegawai pada Kantor Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah Kabupaten Tapanuli Tengah
items: Pengaruh Sikap Kerja Dan Beban Kerja Terhadap Kinerja Pegawai Pada PT. PLN (Persero) UP3 Sibolga
items: Pengaruh Brand Image Dan Harga Terhadap Keputusan Pembelian Konsumen Pada PT. Tri Sapta Jaya Sibolga
items: Pengaruh Debt to Equity Ratio terhadap Return On Equity pada UD. Yusman Sibuluan Kabupaten Tapanuli Tengah
items: Pengaruh Gaya Kepemimpinan Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada PERUMDA Mual Nauli Kabupaten Tapanuli Tengah
items: Pengaruh Human Relation Dan Etika Kerja Terhadap Prestasi Kerja Pegawai Pada Badan Penanggulangan Bencana Daerah Kota Sibolga
items: Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Minat Beli Konsumen pada UD. Ramli Aek Tolang Kabupaten Tapanuli Tengah
items: Analisis Pengaruh Sarana Prasarana Dan Motivasi Kerja Pegawai Terhadap Semangat Kerja Pegawai Pada Dinas Pengendalian Penduduk Dan Keluarga Berencana Kota Sibolga
items: Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Inspektorat Kabupaten Tapanuli Tengah
items: Pengaruh Pelayanan Prima dan Kualitas Produk Terhadap Keputusan Pembelian Konsumen pada Toko Zae Prima Sibolga
items: Pengaruh Promosi Dan Harga Terhadap Kepuasan Pelanggan Pada Toko Zae Prima Sibolga
items: Pengaruh Debt to Asset Ratio terhadap Return On Equity Pada Usaha Nani Collection Sibolga
items: Strategi Pengembangan Usaha Keripik Sambal Teri Canga Di Tengah Persaingan UMKM Sibolga
items: Pengaruh Kualitas Pelayanan Dan Kualitas Produk Terhadap Peningkatan Penjualan Pada PT. Alam Jaya Wirasentosa Sibolga
items: Pengaruh Pendelegasian Wewenang Dan Kemampuan Kerja Terhadap Kinerja Pegawai Pada Kantor Pemerintahan Kecamatan Tapian Nauli Kabupaten Tapanuli Tengah
items: Pengaruh Pengawasan dan Pembagian Kerja Terhadap Efktivitas Kerja Karyawan Pada PT. Mujur Timber Kabupaten Tapanuli Tengah
items: Pengaruh Beban Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Dinas Penanaman Modal Dan Pelayanan Perizinan Terpadu Satu Pintu Kota Sibolga
items: Pengaruh Kedisiplinan Dan Insentif Terhadap Kinerja Pegawai Pada Badan Pengelolaan Keuangan Pendapatan Dan Aset Daerah Kota Sibolga
items: Analisis Pengaruh Desain Toko dan Harga Terhadap Keputusan Pembelian Pada Toko Jafar Plaza Bangunan Kabupaten Tapanuli Tengah
items: Pengaruh Promosi dan Fasilitas Terhadap Keputusan Konsumen Menginap Pada Pia Hotel Pandan Kabupaten Tapanuli Tengah
items: Pengaruh Promosi dan Lokasi Usaha Terhadap Keputusan Pembelian pada Beach And Beats Cafe Pandan Kabupaten Tapanuli Tengah
items: Pengaruh Kompensasi dan Komunikasi Terhadap Semangat Kerja Karyawan Pada PT. Subur Mekar Abadi Pondok Batu Kabupaten Tapanuli Tengah
items: Pengaruh Kepemimpinan Dan Budaya Organisasi Terhadap Prestasi Kerja Pegawai Pada Kantor Kecamatan Sibolga Kota, Kota Sibolga
items: Pengaruh Lokasi Usaha dan Kreativitas Terhadap Keberhasilan Usaha Keripik Sambal Ribka Kota Sibolga
items: Pengaruh Debit To Equity Ratio (DER) terhadap Return On Asset (ROA) pada PT. Campina Ice Cream Tbk
items: Pengaruh Dana Pihak Ketiga (DPK) dan Loan To Deposit Ratio (LDR) terhadap Net Interest Margin (NIM) pada PT. Danamon Indonesia Tbk.
items: Pengaruh Team Work dan Fasilitas Kerja terhadap Produktivitas Kerja Pegawai pada Kantor Camat Soromondi Kabupaten Bima

Pengaruh Integritas dan Karakteristik Individu terhadap Kinerja Pegawai pada Kantor Kecamatan Pasaribu Tobing Kabupaten Tapanuli Tengah
type: item
description: This study aims to determine the effect of Integrity and Individual Characteristics on Employee Performance at the Pasaribu Tobing Subdistrict Office, Central Tapanuli Regency. This research uses a quantitative descriptive method to describe and analyze the relationships between variables. The population in this study consisted of 30 employees, all of whom were used as the sample through a saturated sampling technique. The data used were primary data collected through questionnaires. The results of the instrument test indicate that all statement items for the variables of Integrity (X1), Individual Characteristics (X2), and Employee Performance (Y) are valid and reliable, with Corrected Item-Total Correlation values greater than 0.300 and Cronbach’s Alpha values greater than 0.60. The classical assumption tests show that the data are normally distributed and free from multicollinearity, heteroscedasticity, and autocorrelation, indicating that the regression model is appropriate. The results of data analysis show that partially, Integrity and Individual Characteristics have a positive and significant effect on Employee Performance. Simultaneously, both independent variables also have a significant effect on Employee Performance, with a coefficient of determination of 64.6%. This means that Integrity and Individual Characteristics explain 64.6% of the variation in Employee Performance, while the remaining 35.4% is influenced by other variables not examined in this study.
subject: Articles
  topic: section
subject: integrity
  topic: keywords
subject: individual characteristics
  topic: keywords
subject: employee performance
  topic: keywords
creator: Richardo Sihombing
creator: Rosmita Ambarita
creator: Azriadi Tanjung
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-14
publication date: 2026-04-14
starting page: 204
ending page: 208

Pengaruh Rasio Kas dan Rasio Cepat terhadap Return on Assets pada CV. Graha Mineral Kota Sibolga
type: item
description: Cash Ratio and Quick Ratio are important indicators in assessing a company’s ability to meet short-term obligations and utilize its assets efficiently. This study aims to examine the effect of Cash Ratio and Quick Ratio on Return on Assets (ROA) at CV. Graha Mineral Sibolga City during the period 2020–2024. The data were obtained from the company’s financial statements and analyzed using a quantitative method with multiple linear regression approach. Classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity tests, were conducted to ensure the validity of the model, while t-test and F-test were used to examine partial and simultaneous effects. The results showed that the average Cash Ratio was 154.36% with a range of 150.00%–160.00%, the Quick Ratio averaged 2.06 with a range of 1.88–2.30, and ROA averaged 14.58% with a variation of 14.49%–14.60%. The regression analysis indicated that partially, the Cash Ratio had a positive effect on ROA with a coefficient of 0.007, while the Quick Ratio had a negative effect with a coefficient of -0.171. However, the t-test results showed that both variables had no significant effect on ROA, with significance values of 0.498 and 0.458, respectively. Simultaneously, the F-test also indicated that Cash Ratio and Quick Ratio did not have a significant effect on ROA, with a significance value of 0.662. The coefficient of determination (R²) of 0.338 indicates that 33.8% of the variation in ROA is explained by these variables, while the remaining 66.2% is influenced by other factors outside the research model.
subject: Articles
  topic: section
subject: return on assets
  topic: keywords
subject: Cash Ratio
  topic: keywords
subject: Return on Assets
  topic: keywords
creator: Ferdina Zai
creator: Hadijah Sipahutar
creator: Yusi Tri Utari Panggabean
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-14
publication date: 2026-04-14
starting page: 199
ending page: 203

Pengaruh Motivasi dan Insentif Terhadap Semangat Kerja Karyawan pada CU. Dosnitahi Pinangsori Kabupaten Tapanuli Tengah
type: item
description: This study aims to determine the effect of motivation and incentives on employee work spirit at CU. Dosnitahi Pinangsori. This research uses a quantitative method with a descriptive correlational approach. The population consists of all active employees of CU. Dosnitahi Pinangsori totaling 66 people, and the sampling technique used is a census method. Data were collected through questionnaires using a Likert scale. The results show that partially, motivation has a positive and significant effect on employee work spirit with a significance value of 0.000 < 0.05. Incentives also have a positive and significant effect on employee work spirit with a significance value of 0.026 < 0.05. Simultaneously, motivation and incentives have a positive and significant effect on employee work spirit with a significance value of 0.009 < 0.05. These findings indicate that improving motivation and providing appropriate incentives can effectively enhance employee work spirit.
subject: Articles
  topic: section
subject: motivation
  topic: keywords
subject: incentives
  topic: keywords
subject: work spirit
  topic: keywords
creator: Setianus Gulo
creator: Yenni Sofiana Tambunan
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-14
publication date: 2026-04-14
starting page: 53
ending page: 57

Pengaruh Punishment dan Penempatan Kerja terhadap Kinerja Pegawai pada Kantor Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah Kabupaten Tapanuli Tengah
type: item
description: This study aims to analyze the effect of punishment and job placement on employee performance at the Regional Financial, Revenue, and Asset Management Agency of Central Tapanuli Regency. The research method used is a quantitative approach with a correlational design. The population consists of 81 employees, and a saturated sampling technique was applied, meaning all population members were used as samples. Data were collected through questionnaires, observations, interviews, and documentation, and analyzed using multiple linear regression with SPSS. The results show that partially, punishment and job placement have a positive and significant effect on employee performance. Simultaneously, both variables also have a significant effect on employee performance with a significance value of < 0.05. The coefficient of determination (R²) value of 0.56 indicates that 56% of the variation in employee performance can be explained by punishment and job placement, while the remaining 44% is influenced by other factors outside the research model. Job placement has a more dominant effect compared to punishment. Therefore, fair and consistent implementation of punishment and appropriate job placement based on employee competence are important factors in improving employee performance.
subject: Articles
  topic: section
subject: punishment
  topic: keywords
subject: employee performance
  topic: keywords
subject: job placement
  topic: keywords
creator: Juhari Mendrofa
creator: Nelly A. Sinaga
creator: Muhammad Iqbal Batubara
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-14
publication date: 2026-04-14
starting page: 48
ending page: 52

Pengaruh Sikap Kerja Dan Beban Kerja Terhadap Kinerja Pegawai Pada PT. PLN (Persero) UP3 Sibolga
type: item
description: The success of an organization in achieving its vision and mission greatly depends on individual and group performance. The better the employee performance, the better the overall organizational performance. This study aims to determine the effect of work attitude and workload, both partially and simultaneously, on employee performance at PT. PLN (Persero) UP3 Sibolga. This research uses a descriptive method with a quantitative approach. The sample was taken as 25% of the total population of 298 employees, resulting in 75 respondents. Data analysis was conducted using multiple linear regression. The results show that work attitude and workload contribute 49.4% to employee performance, while the remaining 50.6% is influenced by other variables not examined in this study. Simultaneously, work attitude and workload have a positive and significant effect on employee performance, as indicated by Fcount (37.090) being greater than Ftable (3.12). Partially, work attitude is the most dominant variable affecting employee performance with tcount (4.087) greater than ttable (1.993), while workload also has a positive and significant effect with tcount (2.865) greater than ttable (1.993). The regression equation obtained is Y = 17.235 + 0.378X₁ + 0.296X₂, indicating a positive relationship among variables.
subject: Articles
  topic: section
subject: work attitude
  topic: keywords
subject: workload
  topic: keywords
subject: employee performance
  topic: keywords
creator: Anggi Khairani
creator: Yenni Sofiana Tambunan
creator: Andrian Irsyan
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-13
publication date: 2026-04-13
starting page: 43
ending page: 47

Pengaruh Brand Image Dan Harga Terhadap Keputusan Pembelian Konsumen Pada PT. Tri Sapta Jaya Sibolga
type: item
description: This study aims to analyze the effect of Brand Image and Price on Consumer Purchase Decisions at PT. Tri Sapta Jaya Sibolga. The research method used is a quantitative approach with data collected through questionnaires distributed to 40 respondents. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient, determination coefficient, and hypothesis testing (t-test and F-test) using SPSS software. The results show that all research instruments are valid and reliable, and the data are normally distributed without multicollinearity and heteroscedasticity issues. Partially, Brand Image has a positive and significant effect on Purchase Decisions with a t-value of 3.161 and a significance level of 0.003, while Price also has a positive and significant effect with a t-value of 2.972 and a significance level of 0.005. Simultaneously, Brand Image and Price significantly affect Purchase Decisions with an F-value of 26.159 and a significance level of 0.000. The coefficient of determination of 0.586 indicates that 58.6% of the variation in Purchase Decisions can be explained by Brand Image and Price, while the remaining is influenced by other variables not examined in this study.
subject: Articles
  topic: section
subject: brand image
  topic: keywords
subject: price
  topic: keywords
subject: purchase decision
  topic: keywords
creator: Kandida Pespian Laia
creator: Nelly Sinaga
creator: Rahmadiah Hanum
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-13
publication date: 2026-04-13
starting page: 38
ending page: 42

Pengaruh Debt to Equity Ratio terhadap Return On Equity pada UD. Yusman Sibuluan Kabupaten Tapanuli Tengah
type: item
description: This study aims to determine the effect of Debt to Equity Ratio (DER) on Return on Equity (ROE) at UD. Yusman Sibuluan, Central Tapanuli Regency. The research uses a quantitative approach with a descriptive associative method. The data used are secondary data in the form of financial statements for the period 2020–2024, analyzed using simple linear regression with the assistance of SPSS. The results show that DER has a negative relationship with ROE, with a correlation coefficient of -0.123 and a coefficient of determination of 1.5%. The regression equation obtained is Y = 2.429 – 0.369X. Hypothesis testing indicates that DER has no significant effect on ROE, with a significance value of 0.844 (>0.05). Therefore, it can be concluded that DER is not a major factor affecting ROE at UD. Yusman Sibuluan, while the remaining variation is influenced by other factors outside this study.
subject: Articles
  topic: section
subject: Debt to Equity Ratio
  topic: keywords
subject: Return on Equity
  topic: keywords
subject: Profitability
  topic: keywords
subject: Capital Structure
  topic: keywords
creator: Muti Arlisna
creator: Nur’Ainun Hasibuan
creator: Jeniusman Ahmad Hutagalung
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-13
publication date: 2026-04-13
starting page: 34
ending page: 37

Pengaruh Gaya Kepemimpinan Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada PERUMDA Mual Nauli Kabupaten Tapanuli Tengah
type: item
description: This study aims to analyze the influence of leadership style and work discipline on employee performance at PERUMDA Mual Nauli, Central Tapanuli Regency. This research uses a quantitative approach with an associative research type. The population consisted of 133 employees, with a sample of 55 respondents determined using the Slovin formula and incidental sampling technique. Data collection techniques included questionnaires, observations, and interviews. Data analysis was conducted using multiple linear regression with SPSS. The results show that partially, leadership style has a positive and significant effect on employee performance with a significance value of 0.010, while work discipline has a positive and significant effect with a significance value of 0.001. Simultaneously, leadership style and work discipline significantly affect employee performance with a significance value of 0.000. The coefficient of determination (R²) of 0.254 indicates that 25.4% of the variation in employee performance can be explained by these variables, while the remaining 74.6% is influenced by other factors outside the study. Work discipline is the most dominant variable affecting employee performance.
subject: Articles
  topic: section
subject: leadership style
  topic: keywords
subject: work discipline
  topic: keywords
subject: employee performance
  topic: keywords
creator: Putri Andani
creator: Rosmita Ambarita
creator: Tiurlina Hasmawati Sihite
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-13
publication date: 2026-04-13
starting page: 29
ending page: 33

Pengaruh Human Relation Dan Etika Kerja Terhadap Prestasi Kerja Pegawai Pada Badan Penanggulangan Bencana Daerah Kota Sibolga
type: item
description: Work performance achievement in an organization is strongly influenced by human relations and employees’ work ethics. This study aims to analyze the partial and simultaneous effects of human relations and work ethics on employee performance at the Regional Disaster Management Agency of Sibolga City. The research method used is a quantitative descriptive approach with a sample of 70 respondents. Data were analyzed using multiple linear regression analysis. The results show that human relations and work ethics have a significant effect on employee performance, contributing 62.3%. Simultaneously, both variables significantly affect performance, as indicated by the F-value of 57.961, which is higher than the F-table value of 3.13. Partially, human relations have a significant effect with a t-value of 3.182, while work ethics has a more dominant effect with a t-value of 6.991. The regression model indicates a positive relationship, meaning that improvements in human relations and work ethics will enhance employee performance.
subject: Articles
  topic: section
subject: Human Relation
  topic: keywords
subject: Work Ethics
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Putri Tasya Regina Situmeang
creator: Zafril Abdi Nasution
creator: Andrian Irsyan
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-13
publication date: 2026-04-13
starting page: 25
ending page: 28

Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Minat Beli Konsumen pada UD. Ramli Aek Tolang Kabupaten Tapanuli Tengah
type: item
description: This study aims to analyze the effect of product quality and service quality on consumer purchase intention at UD. Ramli Aek Tolang, Central Tapanuli Regency. The research method used is a quantitative approach with a correlational design. The population consisted of 450 consumers, with a sample of 45 respondents determined using a percentage sampling technique. Data were collected through questionnaires, observations, and interviews. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that partially, both product quality and service quality have a positive and significant effect on consumer purchase intention. Simultaneously, both variables also have a significant effect, with a coefficient of determination of 0.750, indicating that 75% of the variation in purchase intention can be explained by product and service quality. Product quality has a more dominant influence compared to service quality. Therefore, improving both product and service quality simultaneously can be an effective strategy to enhance consumer purchase intention.
subject: Articles
  topic: section
subject: product quality
  topic: keywords
subject: service quality
  topic: keywords
subject: purchase intention
  topic: keywords
subject: consumer behavior
  topic: keywords
creator: Rahmad Wirawan Nasution
creator: Rosmita Ambarita
creator: Tiurlina Hasmawati Sihite
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-13
publication date: 2026-04-13
starting page: 20
ending page: 24

Analisis Pengaruh Sarana Prasarana Dan Motivasi Kerja Pegawai Terhadap Semangat Kerja Pegawai Pada Dinas Pengendalian Penduduk Dan Keluarga Berencana Kota Sibolga
type: item
description: This study aims to analyze the effect of work facilities and work motivation on employee morale at the Department of Population Control and Family Planning of Sibolga City. The research employed a quantitative approach with an associative research design. The population consisted of 42 employees, all of whom were selected as the sample using a saturated sampling technique. Data were collected through questionnaires, interviews, and observations, and analyzed using multiple linear regression with SPSS. The results indicate that work facilities and work motivation have a positive and significant effect on employee morale, both partially and simultaneously. The coefficient of determination value of 0.471 shows that 47.1% of the variation in employee morale can be explained by these two variables, with work facilities being the more dominant factor. Therefore, improving work facilities and employee motivation is essential to enhance employee morale.
subject: Articles
  topic: section
subject: Work facilities
  topic: keywords
subject: work motivation
  topic: keywords
subject: employee morale
  topic: keywords
subject: employee performance
  topic: keywords
creator: Ananda Pertiwi Pohan
creator: Mansur Tanjung
creator: Dicky Syahputra Lubis
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-13
publication date: 2026-04-13
starting page: 16
ending page: 19

Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Inspektorat Kabupaten Tapanuli Tengah
type: item
description: This study aims to determine the effect of work discipline and work environment on employee performance at the Inspectorate Office of Central Tapanuli Regency. This research uses a quantitative method with a descriptive approach. The sample consisted of 37 respondents who are employees of the Inspectorate Office of Central Tapanuli Regency, and data were collected through questionnaires. The results show that the coefficient of determination (R²) is 0.760, indicating that 76% of the variation in employee performance can be explained by work discipline and work environment simultaneously, while the remaining 24% is influenced by other variables not examined in this study. The partial test (t-test) results indicate that work discipline has a positive and significant effect on employee performance (t-count 3.361 > t-table 2.032; sig 0.002 < 0.05), and the work environment also has a positive and significant effect on employee performance (t-count 6.726 > t-table 2.032; sig 0.001 < 0.05). Furthermore, the simultaneous test (F-test) shows that work discipline and work environment together have a positive and significant effect on employee performance (F-count 53.876 > F-table 3.25; sig 0.001 < 0.05). Therefore, it can be concluded that work discipline and work environment are important factors in improving employee performance at the Inspectorate Office of Central Tapanuli Regency.
subject: Articles
  topic: section
subject: work discipline
  topic: keywords
subject: work environment
  topic: keywords
subject: employee performance
  topic: keywords
creator: Ratna Widha Simanjuntak
creator: Mansur Tanjung
creator: Mhd. Shafwan Koto
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-06
publication date: 2026-04-06
starting page: 11
ending page: 15

Pengaruh Pelayanan Prima dan Kualitas Produk Terhadap Keputusan Pembelian Konsumen pada Toko Zae Prima Sibolga
type: item
description: This study examines the effect of service excellence and product quality on consumer purchasing decisions at Toko Zae Prima Sibolga. A quantitative descriptive method was employed with a sample of 50 respondents using questionnaires and interviews. The results show that service excellence positively affects purchasing decisions (r = 0.269), while product quality has a stronger effect (r = 0.531). Multiple regression analysis indicates that both variables simultaneously explain 52.5% of the variation in purchasing decisions. The t-test and F-test confirm that both variables significantly influence purchasing decisions (p < 0.05). The findings highlight the importance of enhancing product quality supported by excellent service to encourage consumer purchase decisions.
subject: Articles
  topic: section
subject: Service excellence
  topic: keywords
subject: product quality
  topic: keywords
subject: purchasing decision
  topic: keywords
creator: Meiman Saputra Gulo
creator: Rosmita Ambarita
creator: Azriadi Tanjung
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-06
publication date: 2026-04-06
starting page: 6
ending page: 10

Pengaruh Promosi Dan Harga Terhadap Kepuasan Pelanggan Pada Toko Zae Prima Sibolga
type: item
description: This study aims to analyze the effect of promotion and price on customer satisfaction at Toko Zae Prima Sibolga. A quantitative approach was used, with surveys conducted on 40 respondents and analyzed using multiple linear regression. The results indicate that promotion (r = 0.675) and price (r = 0.598) have a positive and significant effect on customer satisfaction, contributing 55% jointly. The study concludes that effective promotion strategies and appropriate pricing increase customer satisfaction.
subject: Articles
  topic: section
subject: Promotion
  topic: keywords
subject: Price
  topic: keywords
subject: Customer Satisfaction
  topic: keywords
creator: Rika Kiswanti Hutagalung
creator: Dicky Syahputra Lubis
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-06
publication date: 2026-04-06
starting page: 1
ending page: 5

Pengaruh Debt to Asset Ratio terhadap Return On Equity Pada Usaha Nani Collection Sibolga
type: item
description: This study analyzes the effect of Debt to Asset Ratio (DAR) on Return on Equity (ROE) at Nani Collection Sibolga using a quantitative descriptive correlational approach. Secondary financial statement data from 2020–2024 were analyzed using SPSS, including classical assumption tests, simple linear regression, and t-tests. The results show a positive but low correlation (r = 0.258) between DAR and ROE, with an insignificant effect (p = 0.675) and DAR contributing only 6.7% to ROE. These findings indicate that other factors play a more dominant role in determining the profitability of SMEs. Therefore, managing capital structure should be complemented by strategies such as improving operational efficiency and sales volume to enhance ROE.
subject: Articles
  topic: section
subject: Debt to Asset Ratio
  topic: keywords
subject: Return On Equity
  topic: keywords
subject: Profitability
  topic: keywords
subject: Capital Structure
  topic: keywords
creator: Yohana Defi Sartika Luahambowo
creator: Yusi Tri Utari Panggabean
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-05
publication date: 2026-04-05
starting page: 196
ending page: 198

Strategi Pengembangan Usaha Keripik Sambal Teri Canga Di Tengah Persaingan UMKM Sibolga
type: item
description: This study is motivated by the increasing role of Micro, Small, and Medium Enterprises (MSMEs) in improving community welfare amid limited employment opportunities and increasingly competitive business environments. Keripik Sambal Teri CANGA in Kota Sibolga is one of the culinary MSMEs that faces competitive challenges and therefore requires appropriate business development strategies. This study aims to analyze the business development strategies of Keripik Sambal Teri CANGA, identify the obstacles encountered, and examine the role of the local government through the Department of Cooperatives and MSMEs in supporting business development. This research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation. Data analysis was conducted interactively through the stages of data collection, data reduction, data presentation, and conclusion drawing. The results indicate that business development strategies are carried out through two main approaches: government strategies and entrepreneur strategies. The government supports MSME development through training, guidance, access to capital, promotion, and continuous assistance. Meanwhile, the entrepreneur implements strategies by maintaining product quality through the use of fresh raw materials, innovating product flavors and packaging, utilizing social media for promotion, and improving customer service to build consumer loyalty. The main obstacles faced include limited capital, limited human resource skills, simple technology usage, limited promotion, and increasingly intense business competition. Synergy between the government and entrepreneurs is a key factor in improving competitiveness and ensuring the sustainability of MSMEs.
subject: Articles
  topic: section
subject: business development strategy
  topic: keywords
subject: MSMEs
  topic: keywords
subject: competitiveness
  topic: keywords
subject: anchovy chili chips
  topic: keywords
subject: Sibolga City
  topic: keywords
creator: Rahma Alia
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-01
publication date: 2026-03-01
starting page: 191
ending page: 195

Pengaruh Kualitas Pelayanan Dan Kualitas Produk Terhadap Peningkatan Penjualan Pada PT. Alam Jaya Wirasentosa Sibolga
type: item
description: This study aims to determine and analyze the effect of Service Quality and Product Quality on Sales Increase at PT. Alam Jaya Wirasentosa Sibolga. The research employed a quantitative method with an associative approach. The population consisted of all consumers of PT. Alam Jaya Wirasentosa Sibolga, with a total sample of 57 respondents. Data analysis techniques included classical assumption tests, correlation analysis, coefficient of determination, multiple linear regression, and hypothesis testing using t-test and F-test with the assistance of SPSS version 26.0. The results showed that partially Service Quality had a correlation value of 0.726 and Product Quality had a correlation value of 0.688 with Sales Increase, both categorized as strong and significant. Simultaneously, the coefficient of determination (R²) value of 0.634 indicates that 63.4% of the variation in Sales Increase can be explained by Service Quality and Product Quality, while the remaining percentage is influenced by other factors outside this study. The multiple linear regression equation obtained was Y = 3.307 + 0.525X1 + 0.424X2. The results of the t-test and F-test indicate that Service Quality and Product Quality have a positive and significant effect both partially and simultaneously on Sales Increase. Therefore, improving service quality and product quality is an important strategy to enhance company sales performance.
subject: Articles
  topic: section
subject: Service Quality
  topic: keywords
subject: Product Quality
  topic: keywords
subject: Sales Increase
  topic: keywords
creator: Agustina Tanjung
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-25
publication date: 2026-02-25
starting page: 181
ending page: 190

Pengaruh Pendelegasian Wewenang Dan Kemampuan Kerja Terhadap Kinerja Pegawai Pada Kantor Pemerintahan Kecamatan Tapian Nauli Kabupaten Tapanuli Tengah
type: item
description: This study aims to determine whether there is an effect of delegation of authority and work ability on employee performance at the Tapian Nauli District Government Office, Central Tapanuli Regency. The sample in this study consisted of 34 employees of the Tapian Nauli District Government Office. The data analysis technique used was Multiple Linear Regression. The results of multiple linear regression analysis obtained the equation Y = 7.389 + 0.453X1 + 0.350X2. The constant value of 7.389 indicates that if delegation of authority (X1) and work ability (X2) are equal to 0, then employee performance (Y) is 7.389, and if X1 and X2 are equal to 1, then employee performance becomes 8.192. Based on the t-test results, delegation of authority has a t-value of 2.505 > t-table 1.69552 with a significance value of 0.018 < 0.05, indicating a significant effect on employee performance. Work ability has a t-value of 2.632 > t-table 1.69552 with a significance value of 0.013 < 0.05, indicating a significant effect on employee performance. Based on the F-test, the F-value is 11.091 > F-table 3.305, which means that delegation of authority and work ability simultaneously have a positive and significant effect on employee performance at the Tapian Nauli District Government Office, Central Tapanuli Regency.
subject: Articles
  topic: section
subject: Delegation of Authority
  topic: keywords
subject: Work Ability
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Fabio Cannavaro Hutagalung
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-25
publication date: 2026-02-25
starting page: 172
ending page: 180

Pengaruh Pengawasan dan Pembagian Kerja Terhadap Efktivitas Kerja Karyawan Pada PT. Mujur Timber Kabupaten Tapanuli Tengah
type: item
description: This study aims to analyze the effect of Supervision and Work Division on Employee Work Effectiveness, both partially and simultaneously, at PT. Mujur Timber, Central Tapanuli Regency. This research employed a quantitative method with descriptive and associative approaches. The sample consisted of 35 employees. Data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, coefficient of determination (R²), t-test, and F-test using SPSS version 27. The results indicate that partially, the Supervision variable (X1) has a negative and insignificant effect on Work Effectiveness (Y), with a t-value of -1.368 and a significance value of 0.181 (> 0.05). The Work Division variable (X2) shows a positive but insignificant effect on Work Effectiveness, with a t-value of 1.607 and a significance value of 0.118 (> 0.05). Simultaneously, the F-test results show that the calculated F-value of 1.423 is lower than the F-table value of 3.29, with a significance value of 0.256 (> 0.05), indicating that Supervision and Work Division together do not have a significant effect on Work Effectiveness. The coefficient of determination (R²) of 0.082 demonstrates that the independent variables explain only 8.2% of the variance in Work Effectiveness, while the remaining 91.8% is influenced by other factors not included in this study. Therefore, the hypothesis stating that Supervision and Work Division have a significant effect on Work Effectiveness at PT. Mujur Timber, Central Tapanuli Regency, is not supported.
subject: Articles
  topic: section
subject: Supervision
  topic: keywords
subject: Work Division
  topic: keywords
subject: Work Effectiveness
  topic: keywords
creator: Arlen Simanjuntak
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-25
publication date: 2026-02-25
starting page: 162
ending page: 171

Pengaruh Beban Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Dinas Penanaman Modal Dan Pelayanan Perizinan Terpadu Satu Pintu Kota Sibolga
type: item
description: This study aims to analyze the effect of Workload and Work Environment on Employee Performance at the Investment and One-Stop Integrated Service Office of Sibolga City. This research employed a quantitative approach using multiple linear regression analysis. The population consisted of 38 employees, and since the population was fewer than 100 individuals, all members were selected as the sample (census sampling). The results showed that partially, Workload has a positive and significant effect on Employee Performance, with a t-value of 3.907 > t-table 2.030 and a significance value of 0.000 < 0.05. The Work Environment also has a positive and significant effect on Employee Performance, with a t-value of 2.064 > t-table 2.030 and a significance value of 0.047 < 0.05. Simultaneously, Workload and Work Environment significantly affect Employee Performance, as indicated by an F-value of 11.073 > F-table 3.267 and a significance value of 0.000 < 0.05. The multiple linear regression equation obtained is Y = 13.369 + 0.451X1 + 0.227X2. The coefficient of determination (Adjusted R Square) of 0.388 indicates that 38.8% of the variation in Employee Performance can be explained by Workload and Work Environment, while the remaining 61.2% is influenced by other variables not examined in this study. Therefore, it can be concluded that Workload and Work Environment have a positive and significant effect on Employee Performance.
subject: Articles
  topic: section
subject: Workload
  topic: keywords
subject: Work Environment
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Rahmadani Rahmadani
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-22
publication date: 2026-02-22
starting page: 153
ending page: 161

Pengaruh Kedisiplinan Dan Insentif Terhadap Kinerja Pegawai Pada Badan Pengelolaan Keuangan Pendapatan Dan Aset Daerah Kota Sibolga
type: item
description: This study aims to determine the effect of Discipline and Incentives on Employee Performance at the Regional Financial, Revenue, and Asset Management Agency of Sibolga City. The population in this study consisted of 60 employees, and since the population was fewer than 100 individuals, all members of the population were used as the sample (census sampling). This research employed a quantitative approach using multiple linear regression analysis with SPSS version 23 at a 5% significance level (α = 0.05). The results indicate that partially, Discipline has a positive and significant effect on Employee Performance with a t-value of 10.489 and a significance value of 0.000 < 0.05, while Incentives also have a positive and significant effect on Employee Performance with a t-value of 2.232 and a significance value of 0.030 < 0.05. Simultaneously, Discipline and Incentives significantly influence Employee Performance, as indicated by an F-value of 75.792 and a significance value of 0.000 < 0.05. The regression equation obtained is Y = 13.184 + 0.616X1 + 0.139X2. The coefficient of determination (Adjusted R Square) of 0.727 shows that 72.7% of the variation in Employee Performance can be explained by Discipline and Incentives, while the remaining 27.3% is influenced by other variables not examined in this study. Therefore, improving discipline and providing appropriate incentives can enhance employee performance optimally.
subject: Articles
  topic: section
subject: Discipline
  topic: keywords
subject: Incentives
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Nia Hasanah Hutabarat
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-19
publication date: 2026-02-19
starting page: 144
ending page: 152

Analisis Pengaruh Desain Toko dan Harga Terhadap Keputusan Pembelian Pada Toko Jafar Plaza Bangunan Kabupaten Tapanuli Tengah
type: item
description: This study aims to analyze the effect of Store Design and Price on Purchase Decisions at Toko Jafar Plaza Bangunan in Tapanuli Tengah Regency. The research employed a quantitative survey approach. The population consisted of all consumers shopping at the store, with a sample of 51 respondents selected using purposive sampling. The research instrument was a questionnaire, tested for validity and reliability using corrected item-total correlation and Cronbach’s alpha, indicating that all variables were valid and reliable. Classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation) showed that the data met the requirements for multiple linear regression. Multiple linear regression analysis revealed that Store Design (X₁) and Price (X₂) had a positive and significant effect on Purchase Decisions (Y), both partially and simultaneously, with a coefficient of determination R² of 0.803, meaning 80.3% of the variation in Purchase Decisions could be explained by these two variables. The study suggests that Toko Jafar Plaza Bangunan should enhance store design and set competitive prices, as well as consider a combination of design and pricing strategies to encourage consumer purchase decisions. Future research is recommended to include additional variables such as promotion, service, or social influence, use larger samples, and employ a mixed-methods approach to obtain more comprehensive results.
subject: Articles
  topic: section
subject: Store Design
  topic: keywords
subject: Price
  topic: keywords
subject: Purchase Decision
  topic: keywords
subject: Multiple Linear Regression
  topic: keywords
creator: Lastiurmaida Purba
creator: Kaharuddin Kaharuddin
creator: Anna Basriyani
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-19
publication date: 2026-02-19
starting page: 136
ending page: 143

Pengaruh Promosi dan Fasilitas Terhadap Keputusan Konsumen Menginap Pada Pia Hotel Pandan Kabupaten Tapanuli Tengah
type: item
description: This study examines the influence of promotion and facilities on consumers’ lodging decisions at PIA Hotel Pandan, Central Tapanuli Regency. Using a quantitative approach with associative methods, data were collected through validated and reliable questionnaires and analyzed using multiple linear regression. The results show that both promotion and facilities have a positive and significant effect on lodging decisions, both individually and simultaneously. The regression model (Y = 3.582 + 0.495X1 + 0.447X2) indicates that improvements in promotion and facilities increase consumers’ lodging decisions, with a determination coefficient of 66.3%. These findings highlight the importance of effective promotion and quality facilities in enhancing consumers’ decisions to stay at PIA Hotel Pandan.
subject: Articles
  topic: section
subject: promotion
  topic: keywords
subject: facilities
  topic: keywords
subject: lodging decision
  topic: keywords
subject: hotel
  topic: keywords
subject: service marketing
  topic: keywords
creator: Anri Hutagalung
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-19
publication date: 2026-02-19
starting page: 126
ending page: 135

Pengaruh Promosi dan Lokasi Usaha Terhadap Keputusan Pembelian pada Beach And Beats Cafe Pandan Kabupaten Tapanuli Tengah
type: item
description: This study aims to analyze the effect of promotion and business location on purchasing decisions at Beach and Beats Cafe Pandan, Central Tapanuli Regency. The research employed a quantitative approach using descriptive and verificative methods. The sample consisted of 75 respondents who were consumers of the cafe, and data were collected through questionnaire distribution. Data analysis was conducted using t-tests and F-tests. The results indicate that promotion has a positive and significant effect on purchasing decisions (t = 4.498; p < 0.05). Similarly, business location also has a positive and significant effect on purchasing decisions (t = 4.197; p < 0.05). Simultaneously, promotion and business location have a positive and significant effect on purchasing decisions (F = 55.211; p < 0.05). These findings suggest that improving promotional strategies and selecting a strategic business location can enhance consumers’ purchasing decisions.
subject: Articles
  topic: section
subject: promotion
  topic: keywords
subject: business location
  topic: keywords
subject: purchasing decision
  topic: keywords
creator: Rizky Ezra Saputra Sitanggang
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-19
publication date: 2026-02-19
starting page: 116
ending page: 125

Pengaruh Kompensasi dan Komunikasi Terhadap Semangat Kerja Karyawan Pada PT. Subur Mekar Abadi Pondok Batu Kabupaten Tapanuli Tengah
type: item
description: This study aims to analyze the influence of compensation and communication on employee work motivation at PT. Subur Mekar Abadi, Pondok Batu, Central Tapanuli Regency. This research employed a quantitative approach with a descriptive method. The research sample consisted of 51 respondents, who are employees of the company. The data analysis techniques used include the coefficient of determination test, t-test (partial), and F-test (simultaneous). The results indicate that the coefficient of determination (R²) is 0.653, meaning that 65.3% of the variation in employee work motivation can be explained jointly by the variables of compensation and communication, while the remaining 34.7% is influenced by other factors not examined in this study. The t-test results show that compensation has a positive and significant effect on work motivation (t_calculated = 4.333 > t_table = 2.010; p = 0.000 < 0.05), and communication also has a positive and significant effect on work motivation (t_calculated = 3.199 > t_table = 2.010; p = 0.002 < 0.05). Furthermore, the F-test results reveal that compensation and communication simultaneously have a positive and significant effect on employee work motivation (F_calculated = 45.089 > F_table = 3.19; p = 0.000 < 0.05). Therefore, it can be concluded that compensation and communication positively and significantly influence employee work motivation at PT. Subur Mekar Abadi, Pondok Batu, Central Tapanuli Regency.
subject: Articles
  topic: section
subject: Employee Motivation
  topic: keywords
subject: Communication
  topic: keywords
subject: Compensation
  topic: keywords
creator: Putriwati Laia
creator: Mhd. Shafwan Koto
creator: Riwayani Gultom
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-17
publication date: 2026-02-17
starting page: 105
ending page: 115

Pengaruh Kepemimpinan Dan Budaya Organisasi Terhadap Prestasi Kerja Pegawai Pada Kantor Kecamatan Sibolga Kota, Kota Sibolga
type: item
description: This study was conducted to determine whether leadership and organizational culture influence employee performance at the Sibolga City District Office, Sibolga City. The type of research employed is causal-associative with data presented quantitatively. The results indicate that the correlation strength between Variable X1 (Leadership) and Variable X2 (Organizational Culture) with Variable Y (Employee Performance) at the Sibolga City District Office are 0.716 and 0.732, respectively, which are considered very strong. The coefficient of determination (adjusted R²) for the combined effect of X1 (Leadership) and X2 (Organizational Culture) on Y (Employee Performance) is 0.683 (68.3%), while the remaining 31.7% is explained by other factors not addressed in this study. The significance values for Leadership (X1) and Organizational Culture (X2) on Employee Performance (Y) are 4.262 and 4.551, respectively, which are greater than the t-table value of 2.0345. Therefore, since the calculated t-values exceed the t-table values, it can be concluded that both Leadership and Organizational Culture have a positive and significant partial effect on Employee Performance.
subject: Articles
  topic: section
subject: Leadership
  topic: keywords
subject: Organizational Culture
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Employee
  topic: keywords
creator: Silvia Amri Pasaribu
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi https://creativecommons.org/licenses/by-nc/4.0
date: 2026-02-17
publication date: 2026-02-17
starting page: 94
ending page: 104

Pengaruh Lokasi Usaha dan Kreativitas Terhadap Keberhasilan Usaha Keripik Sambal Ribka Kota Sibolga
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh lokasi usaha dan kreativitas terhadap keberhasilan usaha Keripik Ribka di Kota Sibolga. Penelitian ini yang di gunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa terdapat hubungan yang kuat dan signifikan antara lokasi usaha dan kreativitas terhadap keberhasilan usaha dengan nilai koefisien korelasi sebesar 0,609. Analisis regresi menunjukkan bahwa kedua variabel independen, yaitu lokasi usaha (X1) dan kreativitas (X2), berpengaruh positif dan signifikan Terhadap keberhasilan usaha. Model persamaan regresi yang diperoleh adalah Y = 5,421 + 0,315X1 + 0,482X2, yang menunjukkan bahwa setiap peningkatan pada lokasi usaha maupun kreativitas akan meningkatkan keberhasilan usaha. Koefisien regresi lokasi usaha sebesar 0,315 dan kreativitas sebesar 0,482 mengindikasikan bahwa kreativitas memberikan pengaruh yang lebih dominan terhadap keberhasilan usaha dibandingkan lokasi usaha. Selain itu, hasil uji F menunjukkan bahwa secara simultan lokasi usaha dan kreativitas berpengaruh positif dan signifikan terhadap keberhasilan usaha, dengan nilai F_hitung sebesar 15,632 lebih besar dari F_tabel 3,34 dan nilai signifikansi 0,001 < 0,05. Koefisien determinasi r diperoleh sebesar 0,62 atau 62%, yang berarti bahwa keberhasilan usaha dapat dijelaskan oleh lokasi usaha dan kreativitas, sedangkan sisanya 38% dipengaruhi oleh faktor lain di luar penelitian. Dengan demikian, penelitian ini menyimpulkan bahwa lokasi usaha dan kreativitas secara parsial maupun simultan memberikan kontribusi yang signifikan terhadap keberhasilan usaha Keripik Ribka di Kota Sibolga.
subject: Articles
  topic: section
subject: Lokasi Usaha
  topic: keywords
subject: Kreativitas
  topic: keywords
subject: Keberhasilan Usaha
  topic: keywords
subject: Business Location
  topic: keywords
subject: Creativity
  topic: keywords
subject: Business Success
  topic: keywords
creator: Murnihati Laia
creator: Kaharuddin Kaharuddin
creator: Anna Basriyani
rights: Copyright (c) 2026 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
date: 2026-02-17
publication date: 2026-02-17
starting page: 83
ending page: 93

Pengaruh Debit To Equity Ratio (DER) terhadap Return On Asset (ROA) pada PT. Campina Ice Cream Tbk
type: item
description: This study investigates the effect of the Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Campina Ice Cream Tbk for the period 2017–2024 using an associative quantitative approach. Data were obtained from the company’s annual financial statements and analyzed through simple linear regression with SPSS version 25. The results indicate that DER has a significant positive effect on ROA, with a regression coefficient of 0.762. The coefficient of determination (R²) of 0.663 suggests that 66.3% of the variation in ROA can be explained by DER, while the remaining 33.7% is influenced by other factors not examined in this study. Theoretically, these findings reinforce the importance of capital structure in determining corporate profitability. Practically, they imply that PT Campina Ice Cream Tbk must maintain an optimal balance between debt and equity to enhance asset productivity and sustain long-term financial performance.
subject: Articles
  topic: section
subject: Debt to Equity Ratio (DER)
  topic: keywords
subject: Return on Assets (ROA)
  topic: keywords
subject: Profitability
  topic: keywords
subject: PT Campina Ice Cream Tbk
  topic: keywords
creator: Ade Ardiansyah
creator: Alwi Alwi
creator: Nurhayati Nurhayati
rights: Copyright (c) 2025 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
date: 2025-09-08
publication date: 2025-09-08
starting page: 78
ending page: 82

Pengaruh Dana Pihak Ketiga (DPK) dan Loan To Deposit Ratio (LDR) terhadap Net Interest Margin (NIM) pada PT. Danamon Indonesia Tbk.
type: item
description: This study aims to analyze the effect of Third-Party Funds (TPF) and Loan to Deposit Ratio (LDR) on Net Interest Margin (NIM) at PT Bank Danamon Indonesia Tbk. A quantitative approach with multiple linear regression was employed using annual financial reports for the period 2019–2023. Classical assumption tests were conducted, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that TPF has a positive and significant effect on NIM, while LDR does not have a significant effect. However, simultaneously, TPF and LDR significantly influence NIM with a coefficient of determination (R²) of 78.6%, indicating that most variations in NIM can be explained by these two variables. These findings emphasize the dominant role of TPF mobilization in enhancing bank profitability.
subject: Articles
  topic: section
subject: Third-Party Funds
  topic: keywords
subject: Loan to Deposit Ratio
  topic: keywords
subject: Net Interest Margin
  topic: keywords
subject: PT Bank Danamon Indonesia Tbk
  topic: keywords
creator: Nurul Hikmah
creator: Nafisah Nurul Rahmatir
creator: Juwani Juwani
rights: Copyright (c) 2025 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
date: 2025-09-04
publication date: 2025-09-04
starting page: 71
ending page: 77

Pengaruh Team Work dan Fasilitas Kerja terhadap Produktivitas Kerja Pegawai pada Kantor Camat Soromondi Kabupaten Bima
type: item
description: This study aims to determine the positive and significant influence of teamwork and work facilities on employee work productivity at the Soromondi District Office, Bima Regency. The instrument in this study used a questionnaire with a Likert scale. The population in this study was 58 employees consisting of 37 Civil Servants, 6 Government Employees with Work Agreements, 5 Regional Honorary Employees and 10 non-permanent employees. The sample in this study was 37 civil servants with a sampling technique used, namely purposive sampling. Data collection techniques used observation, interviews, questionnaires and documentation. Data analysis techniques used validity tests, reliability tests, multiple linear regression tests, classical assumption tests, correlation coefficient tests, determination coefficient tests, t tests and f tests with the help of SPSS version 23 for Windows. The results of the study indicate that there is a positive and significant influence of teamwork and work facilities on employee work productivity at the Soromondi District Office, Bima Regency.
subject: Articles
  topic: section
subject: Teamwork
  topic: keywords
subject: work facilities
  topic: keywords
subject: work productivity
  topic: keywords
subject: multiple linear regression
  topic: keywords
subject: Bima Regency
  topic: keywords
creator: Muh. Gilang Ramadhan
creator: Firmansyah Kusumayadi
rights: Copyright (c) 2025 EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
date: 2025-09-04
publication date: 2025-09-04
starting page: 64
ending page: 70