Jurnal Bisnis Manajemen dan Akuntansi (BISMAK)
type: channel
description: Journal Title : Jurnal Bisnis Manajemen dan Akuntansi Journal Initials : BISMAK ISSN (Online) : 2807-5609 DOI Prefix : 10.47701 Type of Peer-Review : Single-Blind Frequency : Semi Annually (February and September) Editor in Chief : Indra Hastuti (SINTA) Publisher : Universitas Duta Bangsa Surakarta Abstracting & Indexing Indexing SINTA 5, Scilit, BASE, Open Alex, Dimension, Crossref, WorldCat, ROAD Online Library Catalogue Harvard University, University of Liverpool, University of Delaware, Erasmus University Rotterdam
publisher: Universitas Duta Bangsa Surakarta
language: en
publication name: Jurnal Bisnis Manajemen dan Akuntansi (BISMAK)
issn: 2807-5609
items: Evaluasi Efektivitas SPIP dalam Menekan Risiko Fraud pada Pemerintah Daerah
items: Penerapan POAC Kunci Keberhasilan Pembinaan dan Pengembangan Usaha BUM Desa Komoditas Padi dan Beras
items: ANALISIS CAPITAL ADEQUACY RATIO DAN NON-PERFORMING LOAN PADA KINERJA LAPORAN KEUANGAN DI BANK BRI 2020-2024
items: ANALISIS PROFITABILITAS PADA PERUSAHAAN BANK CENTRAL ASIA Tbk Tahun 2020-2024
items: PERAN KEPUASAN PELANGGAN DALAM MEMEDIASI PENGARUH KUALITAS PRODUK DAN PENGALAMAN BELANJA TERHADAP LOYALITAS PELANGGAN
items: Adaptabilitas budaya Gen Z Surakarta: cultural intelligence, value congruence, and attitude toward culture in workplace.
items: Pengaruh Dana ZISWAF, NPF Gross, dan Pendapatan Mudharabah terhadap GWM dengan Firm Size sebagai Moderasi pada Perbankan Syariah di Indonesia
items: Upaya Menanggulangi Sampah Menjadi Sumber Daya Untuk Meningkatkan Kualitas dan Ekonomi Masyarakat
items: Pengaruh Green accounting, Carbon Emissions Disclosure, Profitabilitas, dan Environmental Social Governance (ESG) Disclosure Terhadap Nilai Perusahaan
items: Analisis Rasio Keuangan dengan Struktur Modal Pada Perusahaan Jasa Logistik Sektor Infrastruktur BEI 2022– 2023
items: PENGARUH ONLINE CUSTOMER REVIEW DAN E-SERVICE QUALITY TERHADAP NIAT PEMBELIAN ULANG DENGAN BRAND TRUST SEBAGAI VARIABEL MEDIASI
items: PERAN INFLUENCER ENDORSEMENT, ONLINE CUSTOMER REVIEW, DAN CUSTOMER TRUST DALAM MENINGKATKAN PURCHASE INTENTION PRODUK GLAD2GLOW DI KOTA SEMARANG
items: PERAN BUDAYA KEKELUARGAAN, KOMITMEN ORGANISASI DAN MOTIVASI KERJA DALAM MENINGKATKAN KINERJA DI RSIGM SULTAN AGUNG
items: PENGARUH KOMPENSASI FINANSIAL DAN NON FINANSIAL TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI INSTRINSIK SEBAGAI VARIABEL INTERVENING PADA UNIVERSITAS ISLAM SULTAN AGUNG SEMARANG
items: Sosialisasi Pajak sebagai Moderasi Pengaruh Literasi Pajak dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak
items: PENGARUH SOCIAL MEDIA MARKETING DAN EMAIL MARKETING TERHADAP KEPUTUSAN PEMBELIAN ULANG DENGAN CUSTOMER TRUST SEBAGAI VARIABEL MEDIASI
items: Pengaruh Artificial Intelligence dan Pembelajaran Daring terhadap Hasil Belajar Berdasarkan Motivasi dan Minat Mahasiswa
items: PENGARUH BRAND AWARENESS, BRAND LOYALTYDAN BRAND PERSONALITY TERHADAP PURCHASEDECISION DENGAN PURCHASE INTENTION SEBAGAIVARIABEL INTERVENING PADA PROVIDER INDOSATDI KOTA SEMARANG
items: PENINGKATAN KEPEMIMPINAN TRANSFORMASIONAL, BUDAYA ORGANISASI TERHADAP MENTAL HEALTH SERTA KINERJA KARYAWAN DI PT.SUMBER ALFARIA TRIJAYA TBK CABANG PEDURUNGAN SEMARANG
items: PENERAPAN AKUNTANSI PADA UMKM: PASAR TIBAN DEMAK
items: PENGARUH FLEXIBLE WORK DAN WORK ENGAGEMENT TERHADAP JOB SATISFACTION DENGAN PERFORMANCE SEBAGAI MEDIASI
items: EFEKTIFITAS SOCIAL MEDIA MARKETING DAN PERSONAL SELLING MELALUI BRAND AWARENESS TERHADAP KEPUTUSAN MENDAFTAR KULIAH DI FEB UNISSULA
items: PENGARUH RISK TOLERANCE, OVERCONFIDENCE DAN LITERASI KEUANGAN TERHADAP KEPUTUSAN INVESTASI PADA KOMUNITAS STUDI PASAR MODAL DI UNIVERSITAS METHODIST INDONESIA
items: BERTAHAN DAN KEBERLANJUTAN PT. INDOFOOD SUKSES MAKMUR TBK MELALUI ANALISIS RASIO PROFITABILITAS
items: ANALISA KUALITATIF PERBANDINGAN DIRECT SELLING DAN DIGITAL MARKETING TERHADAP KEPUTUSAN PEMBELIAN PRODUK KOSMETIK
items: The Effect Of Investment Knowledge, Social Media Influencers, And Financial Literacy On Investment Interest In The Capital Market In Students Of Management Program At Duta Bangsa University
items: PENGARUH CELEBRITY ENDORSER, BRAND IMAGE TERHADAP REPURCHASE INTENTION DENGAN IMPULSE BUYING SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Pengguna Produk Emina Cosmetic Kota Surakarta)
items: Pengaruh Media Sosial, Perspektif, Dan Kesadaran Masyarakat dalam Dunia Fashion Sesuai Syariat Islam di Solo Raya
items: Eskalasi Sentimen Positif Terhadap Loyalitas Konsumen Melalui Optimalisasi Strategi Pemasaran
items: Pengaruh Brand Image, Quality Product, Dan Price Terhadap Keputusan Pembelian Alat-Alat Kesehatan Merek Lokal Pada PT. Arthajaya Prima Medica Di Boyolali

Evaluasi Efektivitas SPIP dalam Menekan Risiko Fraud pada Pemerintah Daerah
type: item
description: Penelitian ini membahas risiko kecurangan yang terus-menerus terjadi dalam pengelolaan keuangan di pemerintahan daerah, yang menunjukkan bahwa implementasi sistem pengendalian internal pemerintah belum berfungsi secara efisien. Studi ini bertujuan untuk mengevaluasi efektivitas sistem pengendalian internal pemerintah dalam mengurangi risiko kecurangan melalui evaluasi sistematis terhadap temuan penelitian sebelumnya. Metodologi yang digunakan adalah tinjauan pustaka sistematis, yang melibatkan pengumpulan dan pemeriksaan artikel ilmiah yang relevan dari jurnal nasional dan internasional dalam jangka waktu tertentu, yang dipilih melalui proses identifikasi, penyaringan, penilaian kelayakan, dan penentuan berdasarkan kriteria yang telah ditetapkan. Temuan penelitian menunjukkan bahwa pembentukan sistem pengendalian internal pemerintah yang efektif, yang mencakup lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta aktivitas pemantauan, secara signifikan mengurangi risiko kecurangan. Keberhasilan ini ditentukan oleh komitmen kepemimpinan, kualitas sumber daya manusia, dan bantuan teknologi informasi. Oleh karena itu, dapat disimpulkan bahwa sistem pengendalian internal pemerintah sangat penting dalam mengurangi risiko kecurangan di lingkungan pemerintahan daerah; oleh karena itu, implementasinya harus dilakukan secara konsisten, menyeluruh, dan berkelanjutan untuk mencapai tata kelola yang efektif dan akuntabel.
subject: Articles
  topic: section
subject: Government Internal Control System
  topic: keywords
subject: Fraud
  topic: keywords
subject: Regional Government
  topic: keywords
creator: Cindy Cantika
creator: Clarissa Meggy Salwa
creator: Dede Lira Dwi Yanti
creator: Samantha Sundari Wijaya
creator: Rika Henda Safitri
rights: Copyright (c) 2026 Cindy Cantika, Clarissa Meggy Salwa, Dede Lira Dwi Yanti, Samantha Sundari Wijaya, Rika Henda Safitri https://creativecommons.org/licenses/by/4.0
date: 2026-05-19
publication date: 2026-05-19
doi: 10.47701/bismak.v6i02.6087

Penerapan POAC Kunci Keberhasilan Pembinaan dan Pengembangan Usaha BUM Desa Komoditas Padi dan Beras
type: item
description: Isu swasembada pangan menjadi prioritas pemerintah, dengan BUM Desa diharapkan berkontribusi terhadap PADes dan kemandirian desa melalui pengelolaan komoditas strategis padi dan beras yang dapat mendukung program Makan Bergizi Gratis. Namun, usaha BUM Desa di Kabupaten Sukabumi pada sektor ini belum memberikan kontribusi signifikan terhadap PADes karena belum berkembang optimal dan mempunyai omzet yang menguntungkan. Melalui metode Urgency, Seriousness, Growth yang didasarkan pendekatan kualitatif wawancara dan turun lapang, policy paper ini mengidentifikasi akar masalah utama serta merumuskan rekomendasi kebijakan untuk mengatasi masalah dengan mempertimbangkan kelayakan teknis, kelayakan ekonomi, kelayakan politis dan faktor administrasi operasional. Hasil kajian merekomendasikan optimalisasi fungsi manajemen POAC dalam kerjasama dan kemitraan melalui pembentukan tim rencana aksi pusat dan daerah guna memperkuat komunikasi, diseminasi, advokasi, serta monitoring dan evaluasi berbasis dokumen perencanaan dalam pembinaan dan pengembangan usaha BUM Desa komoditas padi dan beras yang menyasar peningkatan daya saing, promosi dan pemasaran produk serta kapasitas SDM BUM Desa sehingga usaha BUM desa berkembang, dapat memberikan omzet yang menguntungkan dan pada akhirnya dapat berkontribusi terhadap PADes.
subject: Articles
  topic: section
subject: BUM Desa, PADes, POAC
  topic: keywords
creator: Andie Sadhuputri
rights: Copyright (c) 2026 Andie Sadhuputri https://creativecommons.org/licenses/by/4.0
date: 2026-03-30
publication date: 2026-03-30
doi: 10.47701/bismak.v6i02.6025

ANALISIS CAPITAL ADEQUACY RATIO DAN NON-PERFORMING LOAN PADA KINERJA LAPORAN KEUANGAN DI BANK BRI 2020-2024
type: item
description: ABSTRAK Penelitian ini dilatarbelakangi oleh pentingnya menjaga kinerja keuangan perbankan pada periode pasca-pandemi COVID-19, khususnya terkait kecukupan modal dan risiko kredit. Bank Rakyat Indonesia (BRI) sebagai bank dengan fokus utama pada pembiayaan sektor mikro dan UMKM menghadapi tantangan dalam menjaga stabilitas dan profitabilitas selama masa pemulihan ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR) dan Non-Performing Loan (NPL) terhadap kinerja laporan keuangan Bank Rakyat Indonesia (BRI) selama periode 2020–2024. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan pendekatan analisis rasio keuangan menggunakan data sekunder dari laporan keuangan tahunan BRI. Variabel yang dianalisis meliputi CAR, NPL Gross, dan Net Profit Margin (NPM). Hasil penelitian menunjukkan bahwa kinerja keuangan BRI berada dalam kondisi sangat baik. Rasio NPM menunjukkan tren peningkatan yang mencerminkan efisiensi operasional dan profitabilitas yang kuat. Rasio CAR berada pada tingkat sangat sehat, sementara NPL Gross menunjukkan tren menurun dan berada di bawah batas maksimum OJK. Secara keseluruhan, CAR yang kuat dan NPL yang rendah berkontribusi positif terhadap kinerja keuangan BRI. ABSTRACT This study is motivated by the importance of maintaining banking financial performance in the post-COVID-19 pandemic period, particularly in terms of capital adequacy and credit risk. Bank Rakyat Indonesia (BRI), which primarily focuses on micro and MSME financing, faces challenges in maintaining stability and profitability during the economic recovery period. This study aims to analyze the effect of the Capital Adequacy Ratio (CAR) and Non-Performing Loans (NPL) on the financial statement performance of Bank Rakyat Indonesia (BRI) during the 2020–2024 period. The research method used is descriptive quantitative analysis with a financial ratio approach using secondary data obtained from BRI’s annual financial statements. The v…
subject: Articles
  topic: section
subject: Rasio Kecukupan Modal, Kredit Bermasalah, Kinerja Keuangan Bank BRI.
  topic: keywords
creator: Renata Triyaliska
creator: Citra Dwi Ardita
rights: Copyright (c) 2026 Renata Triyaliska, Citra Dwi Ardita https://creativecommons.org/licenses/by/4.0
date: 2026-02-11
publication date: 2026-02-11
doi: 10.47701/bismak.v6i02.5931

ANALISIS PROFITABILITAS PADA PERUSAHAAN BANK CENTRAL ASIA Tbk Tahun 2020-2024
type: item
description: Penelitian ini dilakukan berdasarkan pentingnya penilaian kinerja keuangan perbankan, khususnya aspek profitabilitas, sebagai tolak ukur kemampuan bank dalam menghasilkan laba secara berkelanjutan di tengah dinamika ekonomi serta tantangan industri perbankan nasional selama periode 2020 – 2024. Tujuan penelitian ini adalah untuk menganalisis tingkat profitabilitas PT Bank Central Asia Tbk (BCA) menggunakan rasio Net Profit Margin (NPM), Return on Assets (ROA), dan Return on Equity (ROE), serta menilai konsistensi kinerja keuangan Perusahaan. Metode yang digunakan adalah metode deskriptif kuantitatif dengan pendekatan studi dokumentasi melalui analisis data sekunder berupa laporan keuangan tahunan BCA tahun 2020 – 2024 yang dipublikasikan secara resmi. Hasil penelitian menunjukkan bahwa BCA mampu mempertahankan tingkat profitabilitas yang tinggi dan relatif stabil. Hal ini tercermin dari nilai Net Profit Margin yang menunjukkan efisiensi pengelolaan pendapatan, Return On Asset yang menggambarkan kemampuan optimalisasi aset dalam menghasilkan laba, serta Return On Equity yang mencerminkan efektivitas manajemen dalam memberikan tingkat pengembalian kepada pemegang saham.
subject: Articles
  topic: section
subject: Profitabilitas, ROA, ROE, NPM, Kinerja Keuangan
  topic: keywords
creator: Dewi Zulvani
rights: Copyright (c) 2026 Dewi Zulvani https://creativecommons.org/licenses/by/4.0
date: 2026-02-10
publication date: 2026-02-10
doi: 10.47701/bismak.v6i02.5919

PERAN KEPUASAN PELANGGAN DALAM MEMEDIASI PENGARUH KUALITAS PRODUK DAN PENGALAMAN BELANJA TERHADAP LOYALITAS PELANGGAN
type: item
description: Penelitian ini dilatarbelakangi oleh menurunnya loyalitas pelanggan pengguna smartphone Samsung di Kota Semarang, yang dipengaruhi oleh meningkatnya persaingan dan perubahan preferensi konsumen. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk dan pengalaman belanja terhadap loyalitas pelanggan, serta menguji peran kepuasan pelanggan sebagai variabel mediasi. Pendekatan kuantitatif digunakan dengan teknik survei kepada 102 responden yang pernah membeli smartphone Samsung melalui marketplace. Data dianalisis melalui uji validitas, reliabilitas, uji asumsi klasik, regresi linier berganda, analisis jalur, dan uji mediasi. Hasil penelitian menunjukkan bahwa kualitas produk dan pengalaman belanja berpengaruh positif terhadap kepuasan pelanggan. Selain itu, kualitas produk, pengalaman belanja, dan kepuasan pelanggan terbukti berpengaruh positif terhadap loyalitas pelanggan. Kepuasan pelanggan juga berperan sebagai mediator yang memperkuat pengaruh kualitas produk dan pengalaman belanja terhadap loyalitas. Temuan ini menegaskan bahwa peningkatan loyalitas pelanggan tidak hanya bergantung pada kualitas dan pengalaman belanja yang baik, tetapi juga pada kemampuan perusahaan menciptakan kepuasan yang konsisten agar hubungan jangka panjang dengan pelanggan dapat terjaga.
subject: Articles
  topic: section
subject: Kepuasan Pelanggan
  topic: keywords
subject: Kualitas Produk
  topic: keywords
subject: Loyalitas Pelanggan
  topic: keywords
subject: Pengalaman Belanja
  topic: keywords
creator: Indah Wahyu Sulistiyani
creator: Wahyu Setiawan
rights: Copyright (c) 2026 Indah Wahyu Sulistiyani, Wahyu Setiawan https://creativecommons.org/licenses/by/4.0
date: 2026-02-19
publication date: 2026-02-19
doi: 10.47701/bismak.v6i02.5760

Adaptabilitas budaya Gen Z Surakarta: cultural intelligence, value congruence, and attitude toward culture in workplace.
type: item
description: This study aims to analyze the influence of Cultural Intelligence, Value Congruence, and Attitude Toward Culture on Cultural Adaptability in Generation Z in Surakarta City. The approach used is quantitative descriptive with data analysis techniques using PLS-SEM through SmartPLS 3.0 software. The sample in this study amounted to 120 respondents who are part of the Gen Z population. The results of the study indicate that Attitude Toward Culture and Value Congruence have a positive and significant influence on Cultural Adaptability. Meanwhile, Cultural Intelligence does not have a significant effect. The R Square value of 0.650 indicates that the model has strong predictive ability. The model is also declared feasible to use based on the results of the SRMR and Q Square tests. These findings confirm that attitudes towards culture and equality values ??are important factors in increasing Generation Z's adaptability to cultural diversity in the workplace.
subject: Articles
  topic: section
subject: Generation Z, cultural adaptability, cultural intelligence, value congruence, attitudes towards culture.
  topic: keywords
creator: Adam Sasando
creator: Ahmad Faris Bin Alias
rights: Copyright (c) 2024 Adam Sasando Sando, Ahmad Faris Bin Alias https://creativecommons.org/licenses/by/4.0
date: 2024-09-23
publication date: 2024-09-23
starting page: 32
ending page: 54
doi: 10.47701/bismak.v4i2.4961

Pengaruh Dana ZISWAF, NPF Gross, dan Pendapatan Mudharabah terhadap GWM dengan Firm Size sebagai Moderasi pada Perbankan Syariah di Indonesia
type: item
description: Dengan mengambil ukuran bisnis sebagai variabel moderasi, penelitian ini mengkaji pengaruh dana ZISWAF, NPF Gross, dan Pendapatan Mudharabah terhadap GWM. Penelitian ini melibatkan Muamalat Indonesia, Bank Syariah Indonesia, Bank Victoria Syariah, Bank Mega Syariah, dan Bank Panin Dubai Syariah pada tahun 2018.Q1 dan Q3 tahun 2023. Metode pengambilan sampel diambil dari Library Research, dan kemudian diproses dengan Microsoft Excel dengan 115 pengamatan. Analisis regresi moderat (MRA) dan Analisis Data Panel digunakan, semuanya memakai Eviews 12. Hasil penelitian menunjukkan penerimaan dana ZISWAF tidak mempengaruhi GWM; variable pendapatan mudharabah juga tidak mempengaruhi GWM; dan variable NPF Gross juga tidak mempengaruhi GWM. Ditunjukkan bahwa GWM dipengaruhi secara bersamaan oleh variabel penerimaan dana ZISWAF, NPF Gross, dan Pendapatan Mudharabah.
subject: Articles
  topic: section
subject: ZISWAF, NPF Gross, Pendapatan mudharabah, GWM, Firm size
  topic: keywords
creator: Akbar Surya Maulana
creator: Eka Wahyu Hestya Budianto
rights: Copyright (c) 2024 Akbar Surya Maulana, Eka Wahyu Hestya Budianto https://creativecommons.org/licenses/by/4.0
date: 2024-09-03
publication date: 2024-09-03
starting page: 15
ending page: 31
doi: 10.47701/bismak.v4i2.3832

Upaya Menanggulangi Sampah Menjadi Sumber Daya Untuk Meningkatkan Kualitas dan Ekonomi Masyarakat
type: item
description: Waste is unwanted or useless residual material after the end of a process. The waste problem is a common problem and has become a universal phenomenon in various countries in the world. The current waste problem that hit Central Java is that there are 33 Final Processing Sites (TPA) in Central Java that are unable to accommodate community waste shipments anymore. Based on the contents of the background above, it raises the question of how to manage household waste, so that the quality of the environment and the economy of the community increases and waste becomes a resource. This research method uses a normative juridical approach by examining theories, concepts, legal principles and legislation related to this research. Based on the research results, waste can be processed into a creative economy for the community, by utilizing eco-enzymes.
subject: Articles
  topic: section
subject: Sampah, Sumber Daya, Ekonomi Masyarakat, ECO Enzyme
  topic: keywords
creator: Aknes Galih
creator: Febrilia Rustina Arfiani
rights: Copyright (c) 2022 Aknes Galih, Febrilia Rustina Arfiani https://creativecommons.org/licenses/by/4.0
date: 2022-02-22
publication date: 2022-02-22
starting page: 25
ending page: 33
doi: 10.47701/bismak.v2i1.2498

Pengaruh Green accounting, Carbon Emissions Disclosure, Profitabilitas, dan Environmental Social Governance (ESG) Disclosure Terhadap Nilai Perusahaan
type: item
description: Penelitian ini bertujuan untuk menguji pengaruh green accounting, carbon emissions disclosure, profitabilitas, dan Environmental Social Governance (ESG) disclosure terhadap nilai perusahaan. Data penelitian yang digunakan adalah data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Metode pengambilan sampel yang digunakan adalah metode purposive sampling. Banyaknya sampel yang digunakan adalah 16 perusahaan. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa green accounting, profitabilitas, dan ESG disclosure tidak berpengaruh terhadap nilai perusahan, sedangkan carbon emissions disclosure berpengaruh negatif terhadap nilai perusahaan. This study aims to examine the effect of green accounting, carbon emissions disclosure, profitabilitas, and Environmental Social Governance (ESG) disclosure on firm value. The research data consist of secondary data obtained from the annual reports and sustainability reports of basic materials sector companies listed on the Indonesia Stock Exchange for the period 2021–2024. The purposive sampling method was used to select the sample, resulting in a total of 16 companies. The analysis was conducted using panel data regression. The results indicate that green accounting, profitabilitas, and ESG disclosure have no significant effect on firm value, whereas carbon emissions disclosure has a negative impact on firm value.
subject: Articles
  topic: section
subject: green accounting, carbon emissions disclosure, profitabilitas, Environmental Social Governance (ESG) disclosure, nilai perusahaan.
  topic: keywords
creator: Arya Maulana
creator: Zaenal Afifi
creator: Zamrud Mirah Delima
rights: Copyright (c) 2026 Arya Maulana, Zaenal Afifi, Zamrud Mirah Delima https://creativecommons.org/licenses/by/4.0
date: 2026-03-30
publication date: 2026-03-30
doi: 10.47701/bismak.v6i02.5930

Analisis Rasio Keuangan dengan Struktur Modal Pada Perusahaan Jasa Logistik Sektor Infrastruktur BEI 2022– 2023
type: item
description: Penelitian ini menganalisis pengaruh rasio likuiditas, solvabilitas, dan aktivitas terhadap struktur modal pada perusahaan jasa logistik sektor infrastruktur, utilitas, dan transportasi yang terdaftar di BEI tahun 2022–2023. Metode penelitian menggunakan pendekatan kuantitatif dengan variabel Quick Ratio, Debt to Asset Ratio, dan Total Assets Turnover Ratio, sedangkan struktur modal diukur dengan Debt to Equity Ratio. Sampel ditentukan melalui purposive sampling dari 27 perusahaan yang memenuhi kriteria, menggunakan data sekunder dari IDX dan IDN Financial. Hasil penelitian menunjukkan bahwa Quick Ratio, Debt to Asset Ratio, dan Total Assets Turnover Ratio tidak berpengaruh signifikan baik secara parsial maupun simultan terhadap struktur modal, yang disebabkan oleh lemahnya kinerja likuiditas, solvabilitas, dan efektivitas penggunaan aset pada sebagian besar perusahaan. ABSTRACT This study analyzes the effect of liquidity, solvency, and activity ratios on capital structure in logistics service companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange (IDX) in 2022–2023. The research method uses a quantitative approach with the variables Quick Ratio, Debt to Asset Ratio, and Total Assets Turnover Ratio, while capital structure is measured by the Debt to Equity Ratio. The sample was determined through purposive sampling of 27 companies that met the criteria, using secondary data from the IDX and IDN Financial. The results show that the Quick Ratio, Debt to Asset Ratio, and Total Assets Turnover Ratio do not have a significant effect, either partially or simultaneously, on capital structure, which is caused by weak liquidity, solvency, and asset utilization performance in most companies.
subject: Articles
  topic: section
subject: struktur modal, rasio likuiditas, rasio solvabilitas, rasio aktivitas, perusahaan jasa logistik, Bursa Efek Indonesia
  topic: keywords
creator: Bakti Sri Rahayu
rights: Copyright (c) 2026 Bakti Sri Rahayu https://creativecommons.org/licenses/by/4.0
date: 2026-02-06
publication date: 2026-02-06
doi: 10.47701/bismak.v6i02.5766

PENGARUH ONLINE CUSTOMER REVIEW DAN E-SERVICE QUALITY TERHADAP NIAT PEMBELIAN ULANG DENGAN BRAND TRUST SEBAGAI VARIABEL MEDIASI
type: item
description: Penelitian ini dilatarbelakangi oleh pesatnya perkembangan e-commerce di Indonesia, khususnya Shopee, yang menuntut perusahaan untuk meningkatkan loyalitas pelanggan melalui pengelolaan ulasan pelanggan dan kualitas layanan digital. Penelitian ini bertujuan menganalisis pengaruh Online Customer Review (OCR) dan E-Service Quality (ESQ) terhadap niat pembelian ulang dengan Brand Trust sebagai variabel mediasi. Metode penelitian menggunakan pendekatan kuantitatif dengan desain eksplanatori, melibatkan 100 responden pengguna aktif Shopee di Kota Semarang yang telah bertransaksi dalam enam bulan terakhir. Data dikumpulkan melalui kuesioner online dan dianalisis menggunakan PLS-SEM melalui aplikasi SmartPLS 4. Hasil penelitian menunjukkan bahwa OCR dan ESQ berpengaruh positif dan signifikan terhadap Brand Trust maupun niat pembelian ulang. Selain itu, Brand Trust terbukti memediasi hubungan OCR dan ESQ terhadap niat pembelian ulang. Temuan ini menegaskan bahwa semakin baik ulasan pelanggan dan kualitas layanan digital yang diberikan, semakin tinggi kepercayaan konsumen terhadap merek, yang pada akhirnya meningkatkan kecenderungan untuk melakukan pembelian ulang. Penelitian ini memberikan implikasi praktis bagi pelaku e-commerce dalam merancang strategi peningkatan loyalitas pelanggan.
subject: Articles
  topic: section
subject: Online Customer Review
  topic: keywords
subject: E-Service Quality
  topic: keywords
subject: Brand Trust
  topic: keywords
subject: Niat Pembelian Ulang
  topic: keywords
creator: Adie Nugroho Saputra
creator: Mulyana
rights: Copyright (c) 2026 Adie Nugroho Saputra, Prof. Dr. Drs. Mulyana, M.Si https://creativecommons.org/licenses/by/4.0
date: 2026-02-06
publication date: 2026-02-06
doi: 10.47701/bismak.v6i02.5748

PERAN INFLUENCER ENDORSEMENT, ONLINE CUSTOMER REVIEW, DAN CUSTOMER TRUST DALAM MENINGKATKAN PURCHASE INTENTION PRODUK GLAD2GLOW DI KOTA SEMARANG
type: item
description: Penelitian ini dilatarbelakangi oleh meningkatnya penggunaan media sosial dan e-commerce yang mendorong strategi pemasaran digital melalui influencer endorsement dan online customer review, yang efektivitasnya sangat dipengaruhi oleh tingkat kepercayaan konsumen. Penelitian ini bertujuan menganalisis pengaruh influencer endorsement dan online customer review terhadap purchase intention produk Glad2Glow di Kota Semarang dengan customer trust sebagai variabel mediasi. Metode penelitian menggunakan pendekatan kuantitatif eksplanatori dengan penyebaran kuesioner kepada 100 responden Generasi Z yang pernah melihat promosi Glad2Glow secara daring. Analisis data dilakukan menggunakan SEM-PLS melalui SmartPLS. Hasil penelitian menunjukkan bahwa influencer endorsement dan online customer review berpengaruh positif dan signifikan terhadap customer trust maupun purchase intention. Selain itu, customer trust terbukti memiliki pengaruh positif yang signifikan terhadap purchase intention serta berperan sebagai mediator dalam hubungan antara kedua variabel independen dengan purchase intention. Temuan ini menegaskan bahwa kepercayaan konsumen menjadi faktor kunci dalam meningkatkan minat beli pada produk kecantikan yang dipromosikan melalui media digital, sehingga perusahaan perlu memperkuat kredibilitas pesan dan kualitas informasi yang disampaikan.
subject: Articles
  topic: section
subject: Customer Trust
  topic: keywords
subject: Influencer Endorsement
  topic: keywords
subject: Online Customer Review
  topic: keywords
subject: Purchase Intention
  topic: keywords
creator: Anggi Agustina Gyan Eka Pratiwi
creator: Sri Wahyuni Ratnasari
rights: Copyright (c) 2026 Anggi Agustina Gyan Eka Pratiwi, Dr. Sri Wahyuni Ratnasari, S.E., MBus (HRM)., AHC., CHMP https://creativecommons.org/licenses/by/4.0
date: 2026-02-06
publication date: 2026-02-06
doi: 10.47701/bismak.v6i02.5746

PERAN BUDAYA KEKELUARGAAN, KOMITMEN ORGANISASI DAN MOTIVASI KERJA DALAM MENINGKATKAN KINERJA DI RSIGM SULTAN AGUNG
type: item
description: Penelitian ini dilatarbelakangi oleh pentingnya penerapan budaya organisasi yang mampu menciptakan suasana kerja harmonis dan meningkatkan kinerja pegawai, khususnya di lingkungan rumah sakit. Tujuan penelitian ini adalah untuk menganalisis peran budaya kekeluargaan, komitmen organisasi, dan motivasi kerja dalam meningkatkan kinerja pegawai di RSIGM Sultan Agung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, di mana data diperoleh melalui kuesioner yang dibagikan kepada 59 responden. Analisis data dilakukan dengan teknik Partial Least Squares (PLS) menggunakan perangkat lunak SmartPLS versi 4. Hasil penelitian menunjukkan bahwa budaya kekeluargaan berpengaruh positif dan signifikan terhadap komitmen organisasi, motivasi kerja, serta kinerja pegawai. Selain itu, komitmen organisasi dan motivasi kerja juga terbukti berpengaruh positif dan signifikan terhadap kinerja pegawai. Uji mediasi menunjukkan bahwa kedua variabel tersebut mampu memediasi hubungan antara budaya kekeluargaan dan kinerja pegawai. Temuan ini mengimplikasikan bahwa penguatan nilai budaya kekeluargaan dalam organisasi dapat meningkatkan motivasi dan komitmen pegawai sehingga berdampak pada peningkatan kinerja secara berkelanjutan.
subject: Articles
  topic: section
subject: Budaya Kekeluargaan
  topic: keywords
subject: Komitmen Organisasi
  topic: keywords
subject: Kinerja Pegawai
  topic: keywords
subject: Motivasi Kerja
  topic: keywords
subject: RSIGM Sultan Agung
  topic: keywords
creator: Dina Setya Putri
rights: Copyright (c) 2026 Dina Setya Putri https://creativecommons.org/licenses/by/4.0
date: 2026-02-19
publication date: 2026-02-19
doi: 10.47701/bismak.v6i02.5715

PENGARUH KOMPENSASI FINANSIAL DAN NON FINANSIAL TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI INSTRINSIK SEBAGAI VARIABEL INTERVENING PADA UNIVERSITAS ISLAM SULTAN AGUNG SEMARANG
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh kompensasi finansial dan nonfinansial terhadap kinerja karyawan dengan motivasi intrinsik sebagai variabel intervening pada tenaga kependidikan administrasi di Universitas Islam Sultan Agung (UNISSULA) Semarang. Latar belakang penelitian ini didasari oleh pentingnya sistem kompensasi yang adil dan komprehensif untuk meningkatkan motivasi dan kinerja pegawai di lingkungan pendidikan tinggi. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan populasi sebanyak 355 karyawan administrasi tetap dan sampel 80 responden yang ditentukan melalui teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan analisis regresi berganda serta uji mediasi. Hasil penelitian menunjukkan bahwa kompensasi finansial dan nonfinansial berpengaruh signifikan terhadap motivasi intrinsik dan kinerja karyawan. Selain itu, motivasi intrinsik terbukti memediasi hubungan antara kompensasi dan kinerja. Temuan ini menegaskan bahwa pengelolaan kompensasi yang efektif, baik secara finansial maupun nonfinansial, berperan penting dalam mendorong kinerja optimal. Implikasi praktis penelitian ini diharapkan dapat menjadi dasar dalam pengembangan kebijakan manajemen sumber daya manusia yang lebih holistik di institusi pendidikan.
subject: Articles
  topic: section
subject: Kompensasi Finansial
  topic: keywords
subject: Kompensasi Nonfinansial
  topic: keywords
subject: Kinerja Karyawan
  topic: keywords
subject: Motivasi Intrinsik
  topic: keywords
subject: UNISSULA
  topic: keywords
creator: Luthfiatul Khikmah
creator: Diah Ayu Kusumawati
rights: Copyright (c) 2026 Luthfiatul Khikmah, Diah Ayu Kusumawati, S.E., M.M. https://creativecommons.org/licenses/by/4.0
date: 2026-02-06
publication date: 2026-02-06
starting page: 1
ending page: 16
doi: 10.47701/bismak.v6i01.5714

Sosialisasi Pajak sebagai Moderasi Pengaruh Literasi Pajak dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak
type: item
description: The decline in Indonesia’s tax ratio 2022–2024 reflects that overall tax compliance has yet to reach an optimal level. In contrast, KPP Pratama Surakarta recorded tax revenues surpassing the set targets within the same period, indicating relatively strong taxpayer compliance in its jurisdiction. This study seeks to examine the moderating effect of tax socialization on the relationship between tax literacy, tax digitalization, and taxpayer compliance. The research population consists of individual taxpayers registered at KPP Pratama Surakarta, with 100 respondents selected as the sample. A quantitative research design was applied, utilizing primary data collected through questionnaires, and the analysis was conducted using SPSS version 26. The findings demonstrate that tax literacy, tax digitalization, and tax socialization each have a significant impact on taxpayer compliance. Moreover, tax socialization is found to strengthen the effect of tax literacy on compliance, while its moderating role is not evident in the relationship between tax digitalization and taxpayer compliance.
subject: Articles
  topic: section
subject: Sosialisasi Pajak, Literasi Pajak, Digitalisasi Pajak, Kepatuhan Wajib Pajak.
  topic: keywords
creator: Aida Aini
creator: Erna Chotidjah Suhatmi
creator: Ety Meikhati
rights: Copyright (c) 2025 Aida Aini, Erna Chotidjah Suhatmi, Ety Meikhati https://creativecommons.org/licenses/by/4.0
date: 2025-09-20
publication date: 2025-09-20
starting page: 84
ending page: 98
doi: 10.47701/bismak.v5i01.5386

PENGARUH SOCIAL MEDIA MARKETING DAN EMAIL MARKETING TERHADAP KEPUTUSAN PEMBELIAN ULANG DENGAN CUSTOMER TRUST SEBAGAI VARIABEL MEDIASI
type: item
description: The rapid development of technology and changes in consumer behavior have encouraged retail companies to adopt digital marketing as a primary strategy to retain customers. This study aims to analyze the effect of Social Media Marketing and Email Marketing on repurchase intention at Alfamart, with Customer Trust as a mediating variable. A quantitative approach was used through explanatory research, employing purposive sampling of 150 Alfamart consumers in Semarang City who have shopped both online and offline and actively use social media and email. Data analysis was conducted using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results show that Social Media Marketing has a positive and significant effect on Customer Trust and Repurchase Intention. Customer Trust also has a positive and significant effect on Repurchase Intention and mediates the relationship between Social Media Marketing and Repurchase Intention. Conversely, Email Marketing has a positive but insignificant effect on Customer Trust and a negative, insignificant effect on Repurchase Intention. The implication of this research is that companies should prioritize interactive and credible social media marketing strategies over email marketing and reassess segmentation and content personalization in email campaigns to enhance their effectiveness.
subject: Articles
  topic: section
subject: Customer Trust
  topic: keywords
subject: Email Marketing
  topic: keywords
subject: Repurchase Intention
  topic: keywords
subject: Social Media Marketing
  topic: keywords
creator: Muhammad Rezza Aditya Pratama
creator: Mulyana
rights: Copyright (c) 2025 Muhammad Rezza Aditya Pratama, Prof. Dr. Drs. Mulyana, M.Si. https://creativecommons.org/licenses/by/4.0
date: 2025-09-25
publication date: 2025-09-25
starting page: 69
ending page: 83
doi: 10.47701/bismak.v5i01.5220

Pengaruh Artificial Intelligence dan Pembelajaran Daring terhadap Hasil Belajar Berdasarkan Motivasi dan Minat Mahasiswa
type: item
description: The purpose of this study is to explore the influence of Artificial Intelligence and online learning on student learning outcomes at FIKOM UDB Surakarta, taking into account the roles of learning motivation and interest. A quantitative approach was employed, with data collected through questionnaires distributed to 120 students. The findings reveal that Artificial Intelligence significantly affects students’ motivation, interest, and learning outcomes. In contrast, online learning only has a significant impact on motivation and interest, but not directly on learning outcomes. Motivation and Learning Interest play a crucial role as mediators in strengthening the impact of Artificial Intelligence and Online Learning on improving student learning outcomes. Path analysis indicates that the most dominant effect is from Artificial Intelligence on learning outcomes mediated by learning motivation, with a path coefficient of 0.222. The model accounts for 87.3% of the variance in learning outcomes, while the remaining 12.7% is attributed to external factors such as lecturer quality and the learning environment. These results emphasize the critical role of AI technology in enhancing learning effectiveness compared to online learning methods.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Pembelajaran Daring
  topic: keywords
subject: Motivasi Belajar
  topic: keywords
subject: Minat Belajar
  topic: keywords
subject: Hasil Belajar
  topic: keywords
creator: Pipin Yulanda
creator: Etty Indriani
rights: Copyright (c) 2025 Pipin Yulanda, Etty Indriani https://creativecommons.org/licenses/by/4.0
date: 2025-09-18
publication date: 2025-09-18
starting page: 52
ending page: 68
doi: 10.47701/bismak.v5i01.5146

PENGARUH BRAND AWARENESS, BRAND LOYALTYDAN BRAND PERSONALITY TERHADAP PURCHASEDECISION DENGAN PURCHASE INTENTION SEBAGAIVARIABEL INTERVENING PADA PROVIDER INDOSATDI KOTA SEMARANG
type: item
description: The rapid growth of the telecommunications industry in Indonesia has intensified competition among providers, including Indosat, in influencing consumer purchase decisions. This study aims to analyze the influence of Brand Awareness, Brand Loyalty, and Brand Personality on Purchase Decision with Purchase Intention as a mediating variable among Indosat users in Semarang. The research method is explanatory research using a quantitative approach. The sample consists of 100 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed with multiple linear regression and the Sobel test for mediation analysis. The results show that Brand Awareness, Brand Loyalty, and Brand Personality have a positive and significant effect on both Purchase Intention and Purchase Decision. Furthermore, Purchase Intention is proven to mediate the relationship between the three independent variables and the purchasing decision. These findings suggest that strengthening brand awareness, loyalty, and brand personality should be the focus of Indosat’s marketing strategy to increase consumer buying intentions and decisions. This study provides implications for developing consumer behavior-based marketing strategies in the telecommunications sector.
subject: Articles
  topic: section
subject: Brand Awareness
  topic: keywords
subject: Brand Loyalty
  topic: keywords
subject: Brand Personality
  topic: keywords
subject: Keputusan Pembelian
  topic: keywords
subject: Indosat
  topic: keywords
subject: Strategi Pemasaran
  topic: keywords
creator: Kieflan Dzilly
creator: Asyhari
creator: Hendar
rights: Copyright (c) 2025 Kieflan Dzilly, Dr. Asyhari, M.M., Hendar https://creativecommons.org/licenses/by/4.0
date: 2025-07-15
publication date: 2025-07-15
starting page: 99
ending page: 113
doi: 10.47701/bismak.v5i01.5127

PENINGKATAN KEPEMIMPINAN TRANSFORMASIONAL, BUDAYA ORGANISASI TERHADAP MENTAL HEALTH SERTA KINERJA KARYAWAN DI PT.SUMBER ALFARIA TRIJAYA TBK CABANG PEDURUNGAN SEMARANG
type: item
description: This study aims to analyze the influence of transformational leadership and organizational culture on mental health and its implications for employee performance at PT. Sumber Alfaria Trijaya Tbk, Pedurungan Branch, Semarang. The research is grounded in the importance of human resources in facing increasingly competitive business environments, emphasizing the need for effective leadership and a conducive organizational culture to support employee well-being and optimize performance. The study uses a quantitative approach with explanatory research. Data were collected through questionnaires distributed to 100 employees from several Alfamart branches in the Pedurungan area. Data analysis was conducted using SPSS, including validity tests, reliability tests, multiple linear regression analysis, and mediation testing using the Sobel test. The results show that transformational leadership and organizational culture have a positive and significant influence on mental health, which in turn affects employee performance. Moreover, mental health is proven to mediate the effect of transformational leadership and organizational culture on performance. The implications of this study highlight the importance of strengthening leadership style and fostering a healthy organizational culture to create a supportive work environment that enhances employee performance.
subject: Articles
  topic: section
subject: Budaya Organisasi, Kesehatan Mental, Kepemimpinan Transformasional, Kinerja Karyawan, Manajemen Sumber Daya Manusia.
  topic: keywords
creator: Bayu Firman Syah
creator: Mutamimah
creator: Tri Wikaningrum
rights: Copyright (c) 2025 Bayu Firman Syah, Mutamimah, Tri Wikaningrum https://creativecommons.org/licenses/by/4.0
date: 2025-09-27
publication date: 2025-09-27
starting page: 40
ending page: 51
doi: 10.47701/bismak.v5i01.5076

PENERAPAN AKUNTANSI PADA UMKM: PASAR TIBAN DEMAK
type: item
description: The low level of accounting knowledge among MSMEs is often an obstacle in developing their businesses. The role of the government is very important in conveying accounting information effectively and easily understood so that MSMEs can grow. The government needs to be more active in socializing and educating about taxation. Understanding simple financial reporting is also important so that MSMEs can easily gain access to funding. Continuous accounting education is needed to strengthen the position of MSMEs in the national economy. This study uses a quantitative approach with a closed questionnaire to test hypotheses and measure the relationship between variables. Financial literacy is defined as a combination of awareness, knowledge, skills, attitudes, and behavior to make informed financial decisions. Financial access is the ability of individuals or business actors to obtain formal financial services and products easily, quickly, and affordably. MSME growth is defined as an increase in business capacity in terms of production, quality, marketing, and income. The results of the study showed that financial access has a positive and significant effect on MSME growth (coefficient 0.550, p 0.000). Financial literacy has also been shown to have a positive and significant effect on MSME growth (coefficient 0.434, p 0.000). These two independent variables contribute significantly to driving the growth of MSMEs. As much as 77% of the variation in MSME growth can be explained by financial access and financial literacy.
subject: Articles
  topic: section
subject: literasi keuangan
  topic: keywords
subject: akses keuangan
  topic: keywords
subject: pertumbuhan UMKM
  topic: keywords
creator: Annisa Auliya Handini
creator: Itsna Zaairotul Mufarihhah
rights: Copyright (c) 2025 Annisa Auliya Handini, Itsna Zaairotul Mufarihhah https://creativecommons.org/licenses/by/4.0
date: 2025-02-12
publication date: 2025-02-12
starting page: 79
ending page: 92
doi: 10.47701/bismak.v5i01.5032

PENGARUH FLEXIBLE WORK DAN WORK ENGAGEMENT TERHADAP JOB SATISFACTION DENGAN PERFORMANCE SEBAGAI MEDIASI
type: item
description: This study aims to analyze the influence of flexible work, work engagement, and performance on job satisfaction, and to test the mediating role of performance in the relationship between flexible work and job satisfaction in generation Z in Semarang City. The approach used is quantitative with the Partial Least Square–Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that work flexibility has a positive and significant effect on performance and job satisfaction. Performance also has a significant effect on job satisfaction, as well as being a significant mediator in the relationship between work flexibility and job satisfaction. However, work engagement does not show a significant effect on job satisfaction. The evaluation model shows that all constructs have validity and reliability criteria, and have adequate predictive ability based on the R-Square and Q-Square values. These findings emphasize the importance of implementing flexible work to improve performance and job satisfaction, especially in generation Z.
subject: Articles
  topic: section
subject: Flexible Work, Work Engagament, Performance, and Job Satisfaction
  topic: keywords
creator: Adam Sasando
creator: Primadia Putri Harmastuti
creator: Ahmad Muzakir Bin Ahmad Faizal
rights: Copyright (c) 2025 Adam Sasando, Primadia Putri Harmastuti, Ahmad Faris Iman Bin Alias https://creativecommons.org/licenses/by/4.0
date: 2025-02-02
publication date: 2025-02-02
starting page: 56
ending page: 78
doi: 10.47701/bismak.v5i01.5018

EFEKTIFITAS SOCIAL MEDIA MARKETING DAN PERSONAL SELLING MELALUI BRAND AWARENESS TERHADAP KEPUTUSAN MENDAFTAR KULIAH DI FEB UNISSULA
type: item
description: This study examines the influence of Social Media Marketing and Personal Selling on Enrollment Decisions with Brand Awareness as a mediating variable among FEB UNISSULA students. A quantitative approach with PLS-SEM was applied to data from 120 respondents. The results show that Social Media Marketing significantly affects both Brand Awareness and Enrollment Decisions, while Personal Selling only affects Brand Awareness. Brand Awareness does not directly influence enrollment decisions and does not mediate the relationship between the marketing strategies. These findings highlight the key role of social media in higher education promotion.
subject: Articles
  topic: section
subject: Brand Awareness, Keputusan Mendaftar Kuliah, Personal Selling, Social Media Marketing.
  topic: keywords
creator: Khoerul Anam
creator: Wahyu Setiawan
creator: Marno Nugroho
rights: Copyright (c) 2025 Khoerul Anam, Wahyu Setiawan, Marno Nugroho https://creativecommons.org/licenses/by/4.0
date: 2025-09-23
publication date: 2025-09-23
starting page: 1
ending page: 13
doi: 10.47701/bismak.v5i01.5005

PENGARUH RISK TOLERANCE, OVERCONFIDENCE DAN LITERASI KEUANGAN TERHADAP KEPUTUSAN INVESTASI PADA KOMUNITAS STUDI PASAR MODAL DI UNIVERSITAS METHODIST INDONESIA
type: item
description: This study aims to examine the influence of risk tolerance, overconfidence and financial literacy on investment decisions in the capital market study community at Methodist University Indonesia. This type of research is a quantitative research that uses primary data. The data analysis method used multiple linear regression with as many as 200 student respondents who were registered as members of the Capital Market Study Community at Indonesian Methodist University. This study took 50 respondents who met the sample criteria using the purposive sampling method. The data analysis method applied in this study is descriptive statistics. The data collected was then processed using the SPSS analysis tool version 26. The results of the study with the t-test showed that the risk tolerance variable had a negative and significant effect on investment decisions, the overconfidence variable had a positive and significant effect on investment decisions, and the financial literacy variable had a positive and significant effect on investment decisions. The results of the study with the F test show that risk tolerance, overconfidence, and financial literacy have a significant effect simultaneously on investment decisions.
subject: Articles
  topic: section
subject: Risk Tolerance, Overconfidence, Literasi Keuangan, Keputusan Investasi
  topic: keywords
creator: Octavia Nadeak
creator: Mitha Cristhina Ginting
creator: Farida Sagala
rights: Copyright (c) 2025 Octavia Nadeak, Mitha Cristhina Ginting, Farida Sagala https://creativecommons.org/licenses/by/4.0
date: 2025-09-19
publication date: 2025-09-19
starting page: 24
ending page: 39
doi: 10.47701/bismak.v4i2.4868

BERTAHAN DAN KEBERLANJUTAN PT. INDOFOOD SUKSES MAKMUR TBK MELALUI ANALISIS RASIO PROFITABILITAS
type: item
description: This research was conducted to evaluate how a company has the ability to survive the Covid-19 pandemic and be sustainable through profitability ratio analysis. The object of this research is PT. Indofood Sukses Makmur Tbk. The data used in this research is secondary, namely in the form of an Annual Report taken from the Indofood CBP company website. The research results show that based on the profitability ratio analysis using GPM it is above the industry standard of 1.6%, meaning that the company's operational condition is in good condition. Based on the results of calculating the NPM, ROI and ROE ratios, it was concluded that the company was in poor condition because it was still below industry standards.
subject: Articles
  topic: section
subject: Bertahan, Keberlanjutan, Rasio Profitabilitas
  topic: keywords
subject: Survival, Sustainability, Profitability Ratio
  topic: keywords
creator: Octavia Azizun M.P Octa
creator: Melita Ika
creator: Ety Meikhati
rights: Copyright (c) 2024 Octavia Azizun M.P Octa, Melita Ika, Ety Meikhati https://creativecommons.org/licenses/by/4.0
date: 2024-09-18
publication date: 2024-09-18
starting page: 68
ending page: 77
doi: 10.47701/bismak.v4i2.4512

ANALISA KUALITATIF PERBANDINGAN DIRECT SELLING DAN DIGITAL MARKETING TERHADAP KEPUTUSAN PEMBELIAN PRODUK KOSMETIK
type: item
description: Penelitian ini membahas mengenai analisis kualitatif perbandingan Direct Selling dan Digital Marketing terhadap keputusan pembelian produk dengan studi kasus kosmetik yang dilakukan di Toko ABC Kosmetik Solo, dengan tujuan untuk menganalisa secara kualitatif apakah Direct Selling dan Digital Marketing berpengaruh terhadap keputusan pembelian produk kosmetik di Toko ABC Kosmetik Solo. Penelitian ini menggunakan metode penelitian deskriptif kualitatif yaitu metode penelitian dengan pengamatan langsung yang bersifat interaktif dan memaparkannya sesuai data - data yang didapat. Subyek penelitian yaitu konsumen yang menjadi sumber informasi yang dibutuhkan peneliti yaitu orang yang berbelanja di Toko ABC Kosmetik Solo. Dengan jumlah responden 6 orang sebagai informan, pengambilan data menggunakan teknik wawancara, observasi, dan dokumentasi dengan konsumen. Hasil penelitian menunjukkan bahwa analisis kualitatif perbandingan mengenai Direct Selling dan Digital Marketing terhadap keputusan pembelian di Toko ABC Kosmetik Solo dapat disimpulkan bahwa 4 dari 6 orang informan memilih melakukan pembelian secara Direct Selling berbanding dengan hanya 2 dari 6 orang informan yang memilih melakukan pembelian secara Digital Marketing. Kata Kunci : Direct Selling, Digital Marketing, Keputusan Pembelian
subject: Articles
  topic: section
subject: Direct Selling
  topic: keywords
subject: digital marketing
  topic: keywords
subject: Keputusan Pembelian
  topic: keywords
creator: Aisya Shabilla Hermawati
creator: Indra Hastuti
rights: Copyright (c) 2024 Aisya Shabilla Hermawati, Indra Hastuti https://creativecommons.org/licenses/by/4.0
date: 2024-09-30
publication date: 2024-09-30
doi: 10.47701/bismak.v4i2.3142

The Effect Of Investment Knowledge, Social Media Influencers, And Financial Literacy On Investment Interest In The Capital Market In Students Of Management Program At Duta Bangsa University
type: item
description: Investment is becoming a trend that stands out in society, therefore cases of fraud or illegal investments via the internet have been increasingly happening lately, students can become victims if they do not have adequate investment knowledge, sufficient financial literacy, and good financial management. This study aims to determine the influence of investment knowledge, social media influencers and financial literacy on students' interest in investing in the capital market. The research method used is descriptive quantitative with multiple linear regression analysis. The results of this study found that investment knowledge had a positive and insignificant influence on investment intention, social media influencers and financial literacy had a positive and significant effect on investment interest. The implications of this research are for related party policy recommendations, financial education and financial product development.
subject: Articles
  topic: section
subject: Capital Market
  topic: keywords
subject: Financial Literacy
  topic: keywords
subject: Investment
  topic: keywords
subject: Investment Knowledge
  topic: keywords
subject: Social Media Influencer
  topic: keywords
creator: Alpian Winarso Aji
creator: Agus Suyatno
creator: Khabib Alia Akhmad
rights: Copyright (c) 2024 Alpian Winarso Aji, Agus Suyatno, Khabib Alia Akhmad https://creativecommons.org/licenses/by/4.0
date: 2024-02-28
publication date: 2024-02-28
starting page: 33
ending page: 49
doi: 10.47701/bismak.v4i1.2938

PENGARUH CELEBRITY ENDORSER, BRAND IMAGE TERHADAP REPURCHASE INTENTION DENGAN IMPULSE BUYING SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Pengguna Produk Emina Cosmetic Kota Surakarta)
type: item
description: Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini bertujuan untuk mengetahui pengaruh celebrity endorser, brand image, terhadap repurchase intention dengan impluse buying sebagai variabel intervening. Pengumpulan data pada penelitian ini menggunakan kuesioner (angket) yang diberikan kepada 100 responden pengguna produk Emina Cosmetic di Kota Surakarta yang dipilih melalui teknik purposive sampling. Indikator dari penelitian ini sebanyak 16 butir pernyataan. Teknik analisis data yang digunakan adalah Partial Least Square (PLS). Hasil penelitian ini menunjukan bahwa celebrity endorser tidak berpengaruh signifikan terhadap repurchase intention, brand image berpengaruh secara signifikan terhadap repurchase intention, celebrity endorser berpengaruh secara signifikan terhadap impluse buying, brand image berpengaruh secara signifikan terhadap impluse buying, impluse buying berpengaruh secara signifikan terhadap repurchase intention, impluse buying mampu memediasi secara signifikan celebrity endorser terhadap repurchase intention dan impluse buying tidak mampu memediasi brand image terhadap repurchase intention.
subject: Articles
  topic: section
subject: celebrity endorser
  topic: keywords
subject: brand image
  topic: keywords
subject: impluse buying
  topic: keywords
subject: repurchase intention
  topic: keywords
creator: Anisha Miftahul Jannah
creator: Esti Dwi Rahmawati
rights: Copyright (c) 2024 Anisha Miftahul Jannah, Esti Dwi Rahmawati https://creativecommons.org/licenses/by/4.0
date: 2024-09-02
publication date: 2024-09-02
starting page: 1
ending page: 10
doi: 10.47701/bismak.v4i1.2936

Pengaruh Media Sosial, Perspektif, Dan Kesadaran Masyarakat dalam Dunia Fashion Sesuai Syariat Islam di Solo Raya
type: item
description: ABSTRAK Di Indonesia fashion muslim pada beberapa tahun terakhir ini mendapat perhatian besar dan banyak dikonsumsi oleh masyarakat. Terdapat beberapa hal yang mempengaruhi konsumsi fashion muslim di Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh media sosial, prespektif, dan kesadaran dalam dunia fashion muslim sesuai syariat Islam pada masyarakat. Jenis penelitian yang digunakan dalam penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif. Karena pendekatan kuatitatif lebih cendrung menggunakan angka baik di dalam pengumpulan maupun di dalam analisis datanya. Dalam penelitian ini digambarkan hubungan antara variabel independen dengan variabel (Y). Variabel dalam penelitian ini adalah Media Sosial (X1), Prespektif (X2), Kesadaran (X3). Sedangkan variabel dependen dalam penelitian ini adalah Dunia Fashion (Y). Secara parsial pengaruh Media Sosial memiliki pengaruh positif bagi orang yang berminat dalam Dunia Fashion Muslim. ABSTRACT Muslim fashion in Indonesia in recent years has received great attention and is widely consumed by the public. There are several things that influence Muslim fashion consumption in Indonesia. This research aims to determine the influence of social media, perspective and awareness in the world of Muslim fashion according to Islamic law on society. The type of research used in this research uses a quantitative approach with descriptive methods. Because a quantitative approach tends to use numerical analysis both in collecting and in the data. In this research, the relationship between the independent variable and the variable (Y) is explained. The variables in this research are Social Media (X1), Perspective (X2), Awareness (X3). Meanwhile, the dependent variable in this research is the World of Fashion (Y). Partially, the influence of Social Media has a positive influence on people who are interested in the Muslim Fashion World.
subject: Articles
  topic: section
subject: Media Sosial
  topic: keywords
subject: Perspektif
  topic: keywords
subject: Kesadaran
  topic: keywords
subject: Dunia Fashion
  topic: keywords
creator: Nabila Kusuma Arista Sofyan
creator: Dhea Novita Fauzyah
rights: Copyright (c) 2024 Nabila Kusuma Arista Sofyan, Dhea Novita Fauzyah https://creativecommons.org/licenses/by/4.0
date: 2024-09-03
publication date: 2024-09-03
starting page: 58
ending page: 73
doi: 10.47701/bismak.v4i1.3779

Eskalasi Sentimen Positif Terhadap Loyalitas Konsumen Melalui Optimalisasi Strategi Pemasaran
type: item
description: Business development is an indicator of economic progress so that in the process it experiences various kinds of changes which pressure companies to continue to adapt to business developments. The aim of this research is to examine in general the field factors that can influence the increase in positive sentiment towards consumer loyalty through various business strategies. The research methodology is direct observation and is included in the field research category, which is direct observation of the object being studied. This study contains the general population which is interpreted into three objects, namely Toko Emas A, Toko Emas B, and Toko Emas C. The research results show that indirectly Toko Emas A can be said to be superior because of its strategic location, excellent service, and good supporting facilities. can make it easier for consumers, as well as good product displays and layout so as to provide comfort to consumers. Toko Emas A implements marketing strategies well and thoroughly, which will get a positive response and can increase consumer interest in buying the products offered. The compatibility between theoretical knowledge and field implementation so that it can be used as a basis for developing marketing strategies by companies.
subject: Articles
  topic: section
creator: Nikmatuz Zahro
creator: Rita Wahyuningsih
rights: Copyright (c) 2024 Nikmatuz Zahro https://creativecommons.org/licenses/by/4.0
date: 2024-02-29
publication date: 2024-02-29
starting page: 50
ending page: 57
doi: 10.47701/bismak.v4i1.3774

Pengaruh Brand Image, Quality Product, Dan Price Terhadap Keputusan Pembelian Alat-Alat Kesehatan Merek Lokal Pada PT. Arthajaya Prima Medica Di Boyolali
type: item
description: Penelitian ini bertujuan untuk mengetahui pengaruh brand image, quality prouct, dan price terhadap keputusan pembelian alat-alat kesehatan merek lokal pada PT. Arthajaya Prima Medica di Boyolali. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan sampel sebanyak 90 responden. Teknik pengambilan sampel menggunakan purposive sampling dan metode analisis yang digunakan adalah metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa brand image berpengaruh positif dan signifikan terhadap keputusan pembelian karena nilai t hitung 5,807 > t tabel 1,987, quality prduct berpengaruh positif dan signifikan terhadap keputusan pembelian karena t hitung 7,751 > t tabel 1,987, dan price berpengaruh positif dan signifikan terhadap keputusan pembelian karena nilai t hitung 8,188 > t tabel 1,987. Hasil koefisien determinasi menunjukkan bahwa variabel brand image, quality product, dan price berkontribusi sebesar 45,9% terhadap keputusan pembelian dan sisanya 54,1% dipengaruhi oleh variabel lain.
subject: Articles
  topic: section
subject: brand image
  topic: keywords
subject: quality product
  topic: keywords
subject: keputusan pembelian
  topic: keywords
creator: Lista Trya Deo Damayanti
creator: Agus Suyatno
rights: Copyright (c) 2024 Lista Trya Deo Damayanti, Agus Suyatno https://creativecommons.org/licenses/by/4.0
date: 2024-09-02
publication date: 2024-09-02
starting page: 23
ending page: 32
doi: 10.47701/bismak.v4i1.2937