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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Manajemen Teori dan Terapan Jurnal Manajemen dan Kewirausahaan (JMDK) International Research Journal of Business Studies (E-Journal) Journal of Economic, Bussines and Accounting (COSTING) JURNAL MANAJEMEN BISNIS Jurnal EDUCATIO: Jurnal Pendidikan Indonesia Dinasti International Journal of Education Management and Social Science Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Pengabdian dan Kewirausahaan Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) International Research Journal of Business Studies Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Komala Inggarwati, Komala
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Peranan Faktor-Faktor Individual Dalam Mengembangkan Usaha Studi Kuantitatif Pada Wirausaha Kecil Di Salatiga Arnold Kaudin, Komala Inggarwati,
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 3, No 2 (2010): August-November 2010
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (964.232 KB)

Abstract

The enormous number of micro enterprises contributes relatively low to the aggregate economy. This is due to the fact that many small businesses do not grow although it has been run for years. Reluctance to grow may be due to, for instance, the desire to retain ownership or avoidance of loss of satisfaction. This study aims to examine the infuence of several individual factors that may afect growth intention. Those factors are the start-up motivation, self-efcacy and risk taking propensity of the business owners. The sample of this study were 50 pedagang kreatif lapangan in Salatiga who are the founder of his/her business. Multiple-regression analyses reveal that start-up motivation and self-efcacy signifcantly afect growth intention. This means that entrepreneurs who start their business because of some positive reasons and faith have greater intention to grow. The result also indicates that although a micro-entrepreneur has a high degree of risk taking propensity, his/her intention to grow may be low when he/she lacks of neither positive start-up motivation nor a high.
Kinerja Keuangan Terhadap Nilai Perusahaan dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Henrita, Dharamega Carissa; Inggarwati, Komala
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol 5, No 1 (2021): April
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.248 KB) | DOI: 10.23887/jppsh.v5i1.33433

Abstract

Penerapan tata kelola perusahaan yang baik akan meningkatkan kinerja keuangan. Tingginya kinerja keuangan memberikan efek kepada nilai perusahaan. Tujuan penelitian ini adalah untuk menganalisis kinerja keuangan berpengaruh terhadap nilai perusahaan pada industri food and beverage yang listed di Bursa Efek Indonesia dan hubungan kepemilikan manajerial memoderasi antara kinerja keuangan dengan nilai perusahaan dengan firm size sebagai variabel kontrolnya. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel purposive sampling. Metode yang digunakan dalam menganalisis data dalam penelitian ini menggunakan Eviews 11.  Berdasarkan hasil analisis diperoleh hasil koefisien ROE, KM, dan SIZE terhadap TQ menunjukan arah negatif. Nilai p-value SIZE sebesar 0,614  yang lebih dari α (0,05). Maka ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan. Nilai p-value KM sebesar 0,036 lebih kecil dari α (0,05), sehingga kepemilikan manajerial memiliki pengaruh langsung terhadap nilai perusahaan. Sedangkan p-value ROE yang dihasilkan sebesar 0,005 kurang dari α (0,05). Maka disimpulkan bahwa Return on Equity (ROE) sebagai proksi dari variabel kinerja keuangan berpengaruh negatif signifikan terhadap nilai perusahaan pada perusahaan sub sektor food and beverage. Serta, kepemilikan manajerial mampu memoderasi hubungan antara kinerja keuangan dengan nilai perusahaan pada perusahaan sub sektor food and beverage.
Persepsi Etis Pelaku Akuntansi Terhadap Praktik Manajemen Laba Berdasarkan Profesi Akuntansi Dan Jender Komala Inggarwati; Arnold Kaudin
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 3 No. 3 (2010): Jurnal Manajemen Teori dan Terapan - Desember 2010
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.828 KB) | DOI: 10.20473/jmtt.v3i3.2407

Abstract

Managerial discretions in accounting and presures from stakeholders encourage earnings management. Such a practice creates ethical problems in business. The purpose of this study is to observe ethical perceptions in earnings management from acountants, both academics and profesional accountants, and ethical perceptions based on gender. Earnings management is classified into manipulation in accounting activity and in operational decision making. This study covers 156 subjects consists of 65 professional accountants from three public accountant firms and five companies and 91 academics from two universities in Central Java. Seven questions/cases adopted from Merchant (1989) and Fischer dan Rosenzweig (1995) were introduced to subjects and subjects were asked to assess whether it was ethical or not on a scale of 5 where 1 indicates the most ethical and 5 indicates the most unethical. The findings show that academics see manipulation in operational decision making as less ethical compared to practitioners while practitioners see manipulation in accounting as less ethical. Furthermore, practitioners see manipulation in operational decision as more ethical than manipulation in accounting while for academics there is no significant differences. Finally, there is not any significant difference on the ethical perception between female and male
Pengaruh Investment Opportunity Set Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Kebijakan Hutang Sebagai Variabel Intervening Sheyla Salima Oktabrina; Komala Inggarwati
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.2381

Abstract

This study aims to determine the effect of Investment Opportunity Set and Managerial Ownership to Firm Value through Debt Policy as Intervening Variable at Manufacture Company. The sample in this study were 27 companies from sub-sector Industrials. Stages of testing include outer model, reliability and consistency, convergent and discriminant validity, inner model, coefficient determinations, effect size, prediction relevance, and path coefficient. The analysis used in this research is SEM-PLS. The result showed that; (1) Investment opportunity set positively influences firm value, (2) Managerial ownership has no effect on firm value, (3) Investment opportunity set negatively influences debt policy, (4) Managerial ownership has no effect on debt policy, (5) Debt policy positively influences firm value (6) Investment opportunity set negatively influences firm value with debt policy as intervening variable, (7) Managerial ownership has no effect on firm value with debt policy as intervening variable. Keywords: Investment opportunity set, managerial ownership, firm value, debt policy
Analisis studi kelayakan pembangunan sport center di area lapangan Tambakboyo Kecamatan Ambarawa Kabupaten Semarang Komala Inggarwati; Amanda Salsabila Hadi; Marino Firaj Kausar; Mei Prihatiningsih
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.3, No.1 (2022): Juni 2022
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v3i1.527

Abstract

A healthy lifestyle is human necessity to maintain health and fitness. Therefore, the community requires sports facilities. The field area in Tambakboyo is a suitable location for sports center facilities considering that there are no sports facilities for the local community. This sports center considers several aspects, they are technical aspects, management aspects, financial aspects and environmental aspects. By combining quantitative and qualitative data, also descriptive research methods, it was found that the analysis of the market aspect of the sports area development project shows that Tambakboyo field has the potential to become a sports center. The analysis of the technical aspect shows that the location is quite strategic. The management, financial and environmental aspects show that the plan of building a sports area proved feasible to be realized with the expectation of improving the welfare and health level of the local community.
Entrepreneurship Education and Academic Support Influence Students' Entrepreneurial Intention with Parental Role as Moderator Revaldi Tegar Bhaskara; Komala Inggarwati
Jurnal Manajemen dan Kewirausahaan Vol 11, No 1 (2023): June 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v11i1.9827

Abstract

This study aims to examine the influence of entrepreneurship education and academic support on student entrepreneurship intentions, taking into account the moderating role of parents. The explanatory research approach was used to explain the relationships between variables and to test the hypotheses. The study’s population consists of 273 undergraduate Management students of FEB UKSW who joined in 2019. A sample of 159 students was selected using simple random sampling. The findings revealed that entrepreneurship education has a positive effect on student entrepreneurial intentions, and the role of parents with entrepreneurial backgrounds has a moderating effect that amplifies the effect of entrepreneurship education on student entrepreneurial intentions. Meanwhile, academic support is not a driver of the emergence of student entrepreneurial interest, thus other factors that may contribute to student entrepreneurial interest in the context of higher education must be investigated further.
Examining How Entrepreneurial Motivation, Family Environment, and Entrepreneurship Education Affect Students' Desire to Become Entrepreneurs, with Instrumental Readiness Serving as a Moderating Factor Krisnanti; Inggarwati, Komala
Jurnal Manajemen Bisnis Vol. 10 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v10i2.647

Abstract

The study's goal is to find out how entrepreneurial motivation, family environment, and entrepreneurship education affect the desire to be an entrepreneur among UKSW dormitory students, with instrumental readiness acting as a moderating variable. This study uses the association research method with a quantitative approach and has 152 respondents. All of them are students living in UKSW dorms and are the result of our own data processing. A formula called the Solvin formula was used to find the minimum number of respondents. This study used a non-probability sampling method, especially purposeful sampling and accidental sampling. The study shows that entrepreneurial motivation, family environment, and entrepreneurship education all have a positive effect on the entrepreneurial interest of UKSW dorm residents. The moderating variable instrumental readiness can make the effects of entrepreneurial drive, family environment, and entrepreneurship education stronger on the desire to be an entrepreneur among UKSW dormitory students.
Analisis Kelayakan Ekspansi Warung Makan “Salsabila” Anvaulauvaa R, Rayvivant; Priambudi, Tunggul Wibisono; Nugraha, Oric Cipta; Purwati, Purwati; Inggarwati, Komala
Jurnal Pengabdian dan Kewirausahaan Vol 8, No 1 (2024): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v8i1.5311

Abstract

This research discusses the potential for expansion of the "Salsabila" as an UMKM actor into a modern cafe during the post-pandemic era. This research uses quantitative and qualitative data collection methods and quantitative descriptive analysis data processing which will be formulated into numbers. The research results show that the expansion shows positive potential based on financial and market aspects. The decline in F&B growth rate after the pandemic is considered not to affect the potential of the F&B industry. This is indicated by the annual increase in the real income of the creative industry in 2017-2021. Apart from that, the payback period, IRR and NPV of this expansion show a positive value or can be said to be feasible in terms of investment value analysis.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN PERHOTELAN DAN PARIWISATA DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING Robiyanto, Robiyanto; Nafiah, Ilma; Harijono, Harijono; Inggarwati, Komala
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 14 No 1 (2020): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v14i1.153

Abstract

This study aims to examine the effect of profitability on firm value with capital structure as an intervening variable. The population of this study is hotel, restaurant and tourism firms listed on the Indonesia Stock Exchange (IDX), during 2012-2016, with 75 samples selected by using purposive sampling. Analysis of this study using panel regression analysis. This study of the research show that (1) profitability as measured by ROA and ROE has a negative and significant effect on firm value as measured by PBV and profitability as measured by ROA and ROE has a negative and insignificant effect on firm value as measured by Tobin's Q, (2) profitability has a negative and significant effect on the capital structure, (3) the capital structure as measured by DER has a positive and significant effect on firm value as measured by PVB and the capital structure as measured by DER has a positive and insignificant effect on company value as measured by Tobin's Q and (4) capital structure as an intervening variable negatively influences the effect of profitability on firm value.
Peran Motivasi Berwirausaha Dalam Memoderasi Pengaruh Pengetahuan Kewirausahaan Dan Inovasi Terhadap Minat Berwirausaha Mahasiswa FEB UKSW Aprilia Elsa Cahya; Komala Inggarwati
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 7 No. 2 (2024): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia
Publisher : Forum Inovasi Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31842/jurnalinobis.v7i2.343

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan kewirausahaan dan inovasi terhadap intensi berwirausaha mahasiswa Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana (UKSW), dengan motivasi berwirausaha sebagai variabel moderasi. Populasi dalam penelitian ini adalah 1.089 mahasiswa S1 manajemen aktif dari semua angkatan pada tahun 2023. Dengan menggunakan algoritma Slovin dengan margin of error sebesar 10%, sebanyak 92 mahasiswa terpilih sebagai sampel. Data untuk penelitian ini dikumpulkan dengan menggunakan kuesioner. Penelitian ini menggunakan analisis deskriptif, uji-t, dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa pengetahuan kewirausahaan dan inovasi berpengaruh positif terhadap intensi berwirausaha mahasiswa. Selain itu, motivasi kewirausahaan memoderasi hubungan antara pengetahuan kewirausahaan dan niat kewirausahaan mahasiswa, tetapi melemahkan pengaruhnya. Namun, motivasi kewirausahaan tidak memoderasi hubungan antara inovasi dan niat kewirausahaan mahasiswa.
Co-Authors A. Harijono Amanda Salsabila Hadi Ambarwati, Rahayu Anvaulauvaa R, Rayvivant Aprilia Elsa Cahya Arnold Kaudin Arnold Kaudin Astri Dian Utami Astri Dian Utami, Astri Dian Henrita, Dharamega Carissa Krisnanti Marino Firaj Kausar Maulida, Nur Ifa Mei Prihatiningsih Nafiah, Ilma Nugraha, Oric Cipta Nur Ifa Maulida Priambudi, Tunggul Wibisono Purwati, Purwati Rahayu Ambarwati Revaldi Tegar Bhaskara Robiyanto Robiyanto, Robiyanto Sadewa, Bakti Sheyla Salima Oktabrina Suryani, Wiwik