Jurnal Ekonomi dan Bisnis
Jurnal Ekonomi dan Bisnis is a fully refereed (double blind peer review), open-access online journal for academics, researchers, graduate students, early-career researchers, and undergraduate students, published by Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana, Indonesia. Jurnal Ekonomi dan Bisnis is a periodical publication (two times a year, in April and Oktober) from the Faculty of Economics and Business Universitas Kristen Satya Wacana Salatiga with the main objective to disseminate scientific articles in the fields of economics, business and accounting.
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<![CDATA[Exploring key success factors of sustainable start-up business ]]>
<![CDATA[Mahyuni, Luh Putu]]>;
<![CDATA[Rinaldi, Vincent]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v25i2.3046
<![CDATA[This research aims at exploring key success factors of local start-ups in transforming social and environmental problems into opportunities to develop sustainable start-up business. To address the research objective, case study was conducted on two local start-ups that have successfully attracted the attention of large investors, namely Bukaloka and Gringgo. In-depth interviews were conducted with two start-up’s leaders/founders, four start-up’s consumers, and three co-working space managers. Several documents were also collected directly from the informants to support and validate the results of the interviews. Codes and themes were identified from the interview transcripts analysis, some significant quotes were then taken to support the analysis. The results show that there are five factors explaining local start-ups’ ability to transform social and environmental problems into business opportunities, namely: first, strong internal motivation of the founders to address social and environmental problems; second, founders’ experience; third, sound understanding of market responses; fourth, effective design thinking; and finally, effective product co-creation strategy. The five factors are interrelated, with the founder’s motivation factor being the foundation of the start-ups’ building block.]]>
<![CDATA[The effect of political connections on firms’ performance: The moderating role of leverage ]]>
<![CDATA[Supatmi, Supatmi]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v25i2.4262
<![CDATA[Tujuan penelitian ini adalah menguji pengaruh koneksi politik terhadap kinerja perusahaan dan untuk menyelidiki leverage sebagai moderator dari hubungan kausal tersebut. Indonesia sebagai salah satu negara berkembang memberikan setting penelitian yang sesuai untuk penelitian ini. Penelitian menggunakan sampel 471 perusahaan Indonesia yang terdaftar di Bursa Efek Indonesia untuk tahun 2014-2017 dengan observasi 1.884 tahun perusahaan. Kinerja perusahaan terbagi menjadi dua indikator, yaitu ROA sebagai proksi kinerja akuntansi dan Tobins’Q sebagai proksi kinerja pasar. Pengkuruan koneksi politik dihitung dengan jumlah pejabat yang terkoneksi secara politik di sebuah perusahaan. Leverage dihitung total kewajiban pada akhir tahun dibagi total aset pada akhir tahun. Hasil penelitian berdasarkan uji regresi data panel menunjukkan bahwa koneksi politik menurunkan kinerja pasar dan akuntansi perusahaan. Lebih lanjut, hasil secara empiris menunjukkan bahwa leverage memperkuat dampak koneksi politik terhadap kinerja perusahaan. Studi ini memberikan kontribusi dengan menambahkan bukti empiris tentang penerapan teori keagenan untuk menyelidiki pengaruh koneksi politik terhadap kinerja perusahaan dalam konteks Indonesia sebagai negara berkembang.]]>
<![CDATA[The effect of entrepreneurship motivation and subjective norms on entrepreneurship intention through entrepreneurship education ]]>
<![CDATA[Safitri, Anna Nur]]>;
<![CDATA[Nugraha, Jaka]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v25i2.4440
<![CDATA[Penelitian ini bertujuan untuk mampu mengetahui pengaruh motivasi dan subjective norms terhadap niat berwirausaha melalui pendidikan kewirausahaan pada Siswa jurusan OTKP di SMK Kawung 1 Surabaya. Teknik penentuan sampel yang digunakan adalah probability sampling dengan menggunakan rumus Slovin dengan sampel sebanyak 132 dari 198 populasi kelas XI dan XII yang telah menempuh pendidikan kewirausahaan . Metode analisis data yang digunakan dalam penelitian ini adalah Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan menggunakan software Smart PLS versi 3. Penelitian ini menggunakan 2 model perhitungan PLS, yaitu Model Pengukuran (Outer Model) dan Model Struktural (Inner Model). Hasil penelitian ini menunjukkan bahwa Motivasi berpengaruh positif signifikan terhadap niat berwirausah, subjective norms berpengaruh positif signifikan terhadap niat berwirausaha, pendidikan kewirausahaan berpengaruh positif signifikan terhadap niat berwirausaha, subjective norms berpengaruh positif signifikan terhadap pendidikan kewirausahaan, serta pendidikan kewirausahaan memediasi secara signifikan pengaruh subjective norms terhadap niat berwirausaha. Penelitian ini memberikan bukti terhadap penelitian yang masih diperdebatkan bahwasanya motivasi, subjective norms, pendidikan kewirausahaan mampu mempengaruhi secara positif dan signifikan terhadap niat berwirausaha. Temuan ini juga mampu memberikan wawasan penting terkait siswa SMK yang dapat dipersiapkan untuk bekerja secara mandiri dengan cara berwirausaha.]]>
<![CDATA[The effectiveness of using instagram content to promote charitable crowdfunding campaign ]]>
<![CDATA[Putra, Setiawan Mandala]]>;
<![CDATA[Kusumasondjaja, Sony]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v25i2.4946
<![CDATA[Crowdfunding has emerged as a new form of financing. The purpose of this paper is to investigate the differences in empathy and trust of potential donors when they find an Instagram content promoting charitable crowdfunding campaign using different types of message appeals and different levels of argument quality. This study is aimed to test whether issue involvement moderates the effect of empathy and trust on the intention to donate. To do so, an experimental design was conducted involving 180 undergraduate students from one university in Indonesia. The participants were Instagram active users who were familiar about crowdfunding. Result show Instagram content using altruistic appeal will generate stronger empathy compared to those using egoistic appeal, but different message appeals did not result significant difference on trust. Different levels of argument quality also generated different empathy and trust. Content with strong argument tends to produce stronger empathy and trust than those with weak argument. The empathy and trust of potential donors can have a positive impact on their intention to donate. In this study, it was found that issue involvement did not moderate the effect of empathy and trust on the potential donors' intention to donate.]]>
<![CDATA[Entrepreneurial leadership and employee creativity: Moderation and mediation perspectives ]]>
<![CDATA[Aristana, I Nengah]]>;
<![CDATA[Wisnawa, I Made Bayu]]>;
<![CDATA[Sriasih, Anak Agung Ketut]]>;
<![CDATA[Junipisa, Ni Made Ernila]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v25i2.5406
<![CDATA[This research aims to analyze and explain the influence of entrepreneurial leadership, information technology and employee creativity and to examine the role of knowledge sharing as the moderator and information technology as the mediator. The population in this research was all the small and medium enterprises engaged in handicrafts in Bali, amounting to 42 businesses. The determination of the sample was done by using a proportional sampling method involving leaders, supervisors and employees and the total sample in this research was 126 people. The result of this study indicates that entrepreneurial leadership has no significant, positive effect on employee creativity. Meanwhile, entrepreneurial leadership has a significant, positive effect on information technology. Information and knowledge sharing directly have a positive and significant effect on employee creativity. The moderating role of knowledge sharing has been proven to moderate the influence of entrepreneurial leadership on employee creativity, but the role shown has a weakening tendency. Meanwhile, knowledge sharing is not proven as moderating the influence of information technology on employee creativity. Information technology is proven to be a full mediation (fully mediating) the influence of entrepreneurial leadership on employee creativity.]]>
<![CDATA[Analysis of the effect of bank size, credit risk, and capital adequacy on cost efficiency of banks in Indonesia (SFA method) ]]>
<![CDATA[Nainggolan, Romauli]]>;
<![CDATA[Sari, Dyah Wulan]]>;
<![CDATA[Wasiaturrahma, Wasiaturrahma]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v25i2.4825
<![CDATA[Many banks are competing to achieve bank cost efficiency for business continuity amidst the competition in the banking sector. So banks need to review cost-efficiency regularly. The purpose of this study was to analyze determinants of bank cost efficiency. Variable use bank size, capital adequacy, return on asset, group of the bank, credit risk, economic growth, and inflation on bank cost efficiency in Indonesia. Determination of bank input and output variables using a bank intermediation approach. This study used panel data on 38 banks in Indonesia for the period 2012-2018. This paper used the Stochastic Frontier Analysis (SFA) analysis method. The results of this study reveal four things. First, bank size has a negative effect bank cost efficiency. Second, credit risk has a positive effect on bank cost efficiency. Third, capital adequacy has a positive effect on bank efficiency. Fourth, the small core capital bank group has a negative effect on bank cost efficiency. Bank external variables do not affect bank cost efficiency in Indonesia.]]>
<![CDATA[Corporate strategies and tax avoidance: Does corporate social responsibility matter? ]]>
<![CDATA[Sismanyudi, Deddy]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v25i2.5413
<![CDATA[This study aims to empirically analyze the effects of corporate diversification, customer concentration, and related party transactions (RPTs) on tax avoidance. In addition, we analyze the role of corporate social responsibility (CSR) disclosure in moderating the impacts of these independent variables on tax avoidance. We test the hypotheses on Indonesian listed manufacturing firms in 2014-2019, resulting in 414 firm-year observations. Our non-moderated multiple linear regression analyses reveal that corporate diversification and customer concentration are positively associated with tax avoidance, while RPTs do not affect tax avoidance. However, the moderated regression analysis reveals that CSR disclosure strengthens (weakens) the positive effect of corporate diversification and RPTs on tax avoidance. Overall, our results indicate the nuanced role of CSR activities. Specifically, firms can use CSR to conceal their tax management activities but also to act ethically to benefit their stakeholders.]]>
<![CDATA[Self-efficacy, professional ethics, and internal audit quality ]]>
<![CDATA[Djaddang, Syahril]]>;
<![CDATA[Lysandra, Shanti]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v25i2.3794
<![CDATA[Penelitian ini bertujuan untuk mengivestigasi efek dari efikasi diri dan etika profesional terhadap kualitas audit internal dan peran etika profesional dalam memoderasi hubungan antara efikasi diri dan kualitas audit internal. Pemilihan sampel memakai metode purposive sampling dari auditor internal pemerintahan Kota Bogor menghasilkan 38 sampel. Hasil penelitian ini menunjukkan bahwa baik efikasi diri dan etika profesional berpengaruh signifikan terhadap kualitas audit internal dan etika profesional memoderasi hubungan antara efikasi diri dan kualitas audit internal. Secara keseluruhan, penelitian ini menyarankan agar pemerintahan lokal dan pusat meningkatkan efikasi diri dan etika profesional auditor internal mereka untuk meningkatkan kualitas audit internal di sektor pemerintahan.]]>
<![CDATA[Healthcare personel's performance: The role of job crafting and work engagement ]]>
<![CDATA[Ranihusna, Desti]]>;
<![CDATA[Ulfa, Unzilla Ainun]]>;
<![CDATA[Wulansari, Nury Ariani]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v25i2.4102
<![CDATA[Organizations and human resources face rapid changes and significant challenges, including employees of Balai Kesehatan Masyarakat Semarang and Ambarawa to require them to adapt and find new effective ways to deal with these changes and challenges. Patient visits and health services data are evaluated and assessed to measure how good the health level service is. This research aims to determine that job crafting and work engagement can improve the performance of employees at Balai Kesehatan Masyarakat Semarang and Ambarawa. The population of this research is all employees of Balai Kesehatan Masyarakat Semarang and Ambarawa, totaling 109 employees, and the sample obtained was 86 people. The data collection method used observation and questionnaires, and the data analysis method used the SEM PLS method with the SmartPLS 3.0 analysis. The results showed that all hypotheses in this research were accepted and showed a positive and significant effect. Suggestions for further research can involve the entire UPT Balai Kesehatan Masyarakat Central Java Province.]]>
<![CDATA[Arbitrage vs innovation opportunity analysis among MSMEs actors in Surabaya ]]>
<![CDATA[Tambunan, Damelina Basauli]]>;
<![CDATA[Fajar, Leonard Putra]]>;
<![CDATA[Pujirahayu Sumaji, Yoseva Maria]]>;
<![CDATA[Sutanto, J. E.]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v25i2.5322
<![CDATA[Pandemi Covid-19 membawa perubahan dalam berbagai aspek kehidupan secara khusus dalam pengelolaan usaha. Penelitian ini bertujuan untuk menguji ada tidaknya perbedaan pilihan peluang antara arbitrage opportunity dan innovation opportunity oleh usaha mikro, kecil dan menegah (UMKM) di bidang makanan dan minuman di Kota Surabaya pada masa pandemi Covid-19. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling dengan kriteria tertentu, data dikumpulkan dari 100 responden yang memenuhi kriteria yang kemudian diuji menggunakan uji beda rata-rata Sappiro Wilk karena data ditemukan tidak berdistribusi normal. Hasil penelitian menunjukkan adanya perbedaan rata-rata antara arbitrage opportunity dan innovation opportunity. Hasil juga menunjukkan bahwa pelaku UMKM makanan dan minuman di Kota Surabaya lebih banyak yang melakukan innovation opportunity (81 responden) dibandingkan arbitrage opportunity (15 responden), 4 responden lainnya memilih kedua pilihan peluang. Implikasi dari temuan ini menunjukkan kemampuan para pelaku UMKM dapat bertahan pada masa sulit khususnya di masa pandemi covid-19 dengan berbagai pembatasan operasional usaha di bidang makanan dan minuman terletak pada kemampuan mereka mengindentifikasi dan mengeksekusi peluang baik arbitrage opportunity maupun innovation opportunity.]]>
