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Business Model Canvas (BMC) Training to Support the Strengthening of Student Entrepreneurship Widyastuti, Umi; Maulida, Ervina; Yuniarti, Puji; Lestari, Fitra Dila; Gurendrawati, Etty; Dara, Despinur; Ulupui, IGKA
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 8 No. 1 (2024): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.008.1.06

Abstract

The Indonesian government prioritizes policies aimed at fostering entrepreneurship across all segments of society. This initiative aims to promote the attainment of the sustainability development goals (SDGs), which have been introduced through various initiatives and are projected to be accomplished between 2015 and 2030. Entrepreneurship remains a less favored means of earning a living among certain Indonesians. Particularly among the youth, there is a prevalent belief that pursuing entrepreneurship is not their primary ambition or aim. The correlation between entrepreneurship and economic growth has been well-established. Consequently, studying entrepreneurship education becomes a compelling endeavor to foster entrepreneurship, particularly among aspiring entrepreneurs. The business model canvas (BMC), enables users to synchronize earnings with objectives, including environmental and social dimensions. The purpose of this training exercise was to establish the following objectives aree to enhance comprehension and effectively employ the Business Model Canvas (BMC) in the process of business planning, to enhance proficiency in creating BMC as a means of managing business plans and to promote the adoption of BMC as a solution to the business planning challenges faced by entrepreneurial students. The implementation of community service (PkM) aims to foster international collaboration between lecturers and students from UNJ and UMS. It is expected to enhance understanding, knowledge, and make a constructive impact on the business planning and development of BMC with the business community.
PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Annisa, Icha; Ulupui, IGKA; Utaminingtyas, Tri Hesti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.268

Abstract

This study aims to test whether there is an effect of sustainability reports, profitability and leverage on firm value. The population in this study are consumer cyclicals sector companies. The number of samples in this study were 43 companies with a total of 61 observations. The sampling technique used purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. Methods of data analysis using multiple linear regression analysis with SPSS version 26. The results of this study provide empirical evidence that disclosure of sustainability reports, profitability and leverage have a positive effect on firm value. In addition, firm size as a control variable has a negative effect on firm value
Governance and Optimization of Non-Tax State Revenues from the Utilization of Fishery Resources in Indonesia Sary, Zulfadli Ahmad; Ulupui, Igka; Pahala, Indra
Journal of Social Research Vol. 4 No. 6 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i6.2575

Abstract

Indonesia’s fishery resources hold significant yet underutilized potential for Non-Tax State Revenue (PNBP), with realization rates stagnating at 73.3% due to governance inefficiencies, weak coordination, and outdated policies. This study analyzes PNBP governance challenges, explores optimization strategies (e.g., digitization, PIT policy), and evaluates their potential to enhance revenue while ensuring sustainability. A qualitative case-study approach was employed, using in-depth interviews, document analysis, and observations at Indonesia’s Ministry of Maritime Affairs and Fisheries, framed by good governance and fiscal theories (Miles & Huberman, 2014). Key barriers include regulatory mismatches, multispecies management complexities, and low stakeholder engagement. The PIT policy and e-PIT digitization demonstrate promise in boosting revenue (e.g., via quota systems) but require stronger enforcement and cross-sector synergy. The study contributes to fiscal decentralization theory and offers practical solutions (e.g., tariff adjustments, transparency mechanisms). It calls for future quantitative-spatial research to address data gaps and integrate socio-environmental dimensions.
The Influence of Behavior Biases on Investment Decisions Is Moderate by Financial Literacy Among Government Employees at The Republic of Indonesia's BPK Virnalici, Virnalici; Ulupui, Igka; Dharmawan Buchdadi, Agung
International Journal of Social Science, Education, Communication and Economics Vol. 2 No. 6 (2024): February
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i6.250

Abstract

The purpose of the study is to examine the impact of behavioural biases (herding, mental accounting, and regret averson) on investment decisions. The authors further examine the moderation effect of financial literacy in the relationship between behaviour biases and investment decisions. The study considered a cross-sectional research design. For this survey, the data have been collected through a structured questionnaire from 215 government officials of BPK RI. To analyse the validity and reliability, the Pearson correlation and Cronbach’s alpha test have been taken into account respectively. For testing the hypothesis, hierarchical regression analysis has been used in the study. The results of the study reveal that research results also show that bias herding, mental accounting, and regrets on investment decisions have a positive and significant influence. Meanwhile, financial literacy on investment decisions has a negative and significant influence. Furthermore, herding bias is moderated by financial literacy on investment decisions and has a positive and significant influence. Meanwhile, mental accounting bias and regret aversion are moderated by financial literacy on investment decisions and have a negative and significant influence. Based on this present research finding, the study is more productive for the government officials and policymakers at the time of making an investment portfolio for the government officials based on their behavioural biases. The study recommends that investors need training programmes, workshops and seminars that enhance financial literacy and financial knowledge of government officials which helps them to overcome behavioural biases while making an investment decision. The current study aims to explore whether several behavioural biases can affect investment decisions. Moreover, the authors would like to examine whether these associations are moderated by financial literacy. In this sense, financial literacy might also play a substantial part in the prediction of investments. The current study might be of the first study that examines the moderation effect financial literacy amongst male and female investors.
Impact of Good Corporate Governance on Financial Performance of State-Owned Businesses with Risk Management as A Moderating Variable Erliani, Eni; Widyastuti, Umi; Ulupui, IGKA
International Journal of Social Science, Education, Communication and Economics Vol. 3 No. 3 (2024): August
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v3i3.350

Abstract

The objective of this study is to ascertain the impact of the six elements of good corporate governance on the financial performance of state-owned enterprises (SOEs), with risk management acting as a moderating variable. This study employs annual reports on state-owned enterprises (SOEs) listed in Appendix II of the Minister of State-Owned Enterprises Regulation Number PER/MBU/03/2021. The sampling technique employed was purposive sampling, with a research sample comprising 57 SOEs selected from all SOEs for the 2018-2022 period. The data were analyzed using panel data regression analysis with the STATA 17. The results indicated that the Shareholder Aspect had a positive and significant effect on the financial performance of SOEs. In contrast, the aspects of Commitment to Sustainable GCG Implementation, Board of Commissioners, Board of Directors, Disclosure and Transparency of Information, and other factors had no significant effect on the financial performance of SOEs. The findings indicate that risk management exerts a positive and significant influence on the relationship between the Board of Directors aspect and the financial performance of SOEs. Conversely, risk management exerts a negative and insignificant influence on the relationship between the Commitment to Sustainable GCG Implementation aspect, the Board of Commissioners, disclosure and transparency of information, and other factors and the financial performance of SOEs.