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CHRISTIAN PANGARIBUAN
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INDONESIA
Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship)
Published by Universitas Sampoerna
ISSN : 23024119     EISSN : 26856255     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences
The Journal of Business and Entrepreneurship (JoB&E) is the official journal of the Faculty of Business, Sampoerna University, with a frequency of publishing two times per year, in May and November. JoB&E is a double blind peer-reviewed journal devoted to the publication of original papers. We invite authors to submit articles in the fields of, but not limited to, accounting, anthropology, digital marketing, economics, education management, finance, innovation, management studies, media and communication studies, political sciences and public policy, sociology, technology management, tourism.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 122 Documents
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PENGARUH PENERAPAN ENTERPRISE RESOURCE PLANNING, GREEN ACCOUNTING, DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA KEUANGAN PERUSAHAAN INDEKS KOMPAS100 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2022 Evy Steelyana; Rahel Lia Indrawan
Journal of Business And Entrepreneurship Vol. 14 No. 1 (2026): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2026 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v14i1.533

Abstract

This study examines the influence of Enterprise Resource Planning (ERP), green accounting, and corporate social responsibility disclosure (CSRD) on the financial performance of companies included in the Kompas100 Index listed on the Indonesia Stock Exchange during 2016–2022. Green accounting is measured through environmental cost and environmental performance, while financial performance is proxied by Return on Assets (ROA) and Return on Equity (ROE). The study adopts a quantitative approach using purposive sampling, resulting in 19 companies as the research sample. Data were analyzed using multiple linear regression with SPSS 25. The results show that ERP has a positive and significant effect on ROA but does not significantly affect ROE. Environmental costs have a negative effect on both ROA and ROE, indicating that environmental expenditures may reduce profitability in the short term. Meanwhile, environmental performance and CSRD do not have a significant influence on financial performance. These findings suggest that operational efficiency derived from ERP implementation contributes more directly to short-term financial performance, while sustainability-related practices may generate benefits over a longer period. Penelitian ini bertujuan untuk menganalisis pengaruh Enterprise Resource Planning (ERP), green accounting, dan corporate social responsibility disclosure (CSRD) terhadap kinerja keuangan perusahaan yang tergabung dalam indeks Kompas100 di Bursa Efek Indonesia periode 2016–2022. Green accounting diukur melalui biaya lingkungan dan kinerja lingkungan, sedangkan kinerja keuangan diproksikan dengan Return on Assets (ROA) dan Return on Equity (ROE). Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling sehingga diperoleh 19 perusahaan sebagai sampel penelitian. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan SPSS 25. Hasil penelitian menunjukkan bahwa ERP berpengaruh positif signifikan terhadap ROA namun tidak terhadap ROE. Biaya lingkungan berpengaruh negatif terhadap ROA dan ROE, yang menunjukkan bahwa pengeluaran lingkungan dapat menurunkan profitabilitas dalam jangka pendek. Sementara itu, kinerja lingkungan dan corporate social responsibility disclosure tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan. Temuan ini menunjukkan bahwa efisiensi operasional melalui implementasi ERP memiliki peran yang lebih langsung dalam meningkatkan kinerja keuangan dibandingkan praktik keberlanjutan yang cenderung memberikan manfaat dalam jangka panjang.
INTEGRATING TECHNOLOGICAL INNOVATION ACCEPTANCE AND DYNAMIC CAPABILITY PERSPECTIVES TO EXPLAIN E-COMMERCE USAGE BEHAVIOR Amelia Amelia; M. Andri Radiany; Nuri Purwanto; Markus Prandini
Journal of Business And Entrepreneurship Vol. 14 No. 1 (2026): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2026 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v14i1.607

Abstract

E-commerce usage behavior has become increasingly important in Indonesia as consumers continue to shift from conventional shopping to digital marketplace platforms. However, consumer usage of e-commerce cannot be explained only by platform availability, but also by how consumers evaluate technological innovation, customer value, platform capabilities, behavioral intention, and actual usage. This study examines e-commerce usage behavior by integrating the Acceptance of Technological Innovation Model and the Dynamic Capability perspective. Specifically, this research investigates the effects of perceived usefulness, perceived ease of use, and compatibility on customer value; the effects of customer value, market sensing capability, innovation capability, and customer relationship capability on behavioral intention toward e-commerce adoption; and the effect of behavioral intention on actual usage of e-commerce. This study also examines the mediating role of behavioral intention in the relationship between customer value, dynamic capability variables, and actual usage. A quantitative approach was adopted, with data collected through structured questionnaires from 150 respondents who had previously shopped through Shopee Mall Indonesia. The data were analyzed using SPSS, including validity and reliability tests, multiple regression analysis, t-tests, F-tests, and Sobel tests. The results indicate that perceived usefulness, perceived ease of use, and compatibility have positive and significant effects on customer value. Customer value, innovation capability, and customer relationship capability significantly influence behavioral intention, while market sensing capability does not have a significant effect. Behavioral intention has a positive and significant effect on actual usage and mediates the effects of customer value, innovation capability, and customer relationship capability on actual usage. However, behavioral intention does not mediate the relationship between market sensing capability and actual usage. Hence, the study recommends that e-commerce platforms should strengthen customer value, service innovation, and customer relationship capability to increase behavioral intention and sustain actual usage.
PENGARUH PENDIDIKAN KEWIRAUSAHAAN TERHADAP INTENSI BERWIRAUSAHA DENGAN EFIKASI DIRI SEBAGAI VARIABEL MEDIASI Novita Rambu Sadja; Elisabeth Rambu Nangi; Marselina Puspita N. Marawali; Tumpal Pangihutan Situmorang
Journal of Business And Entrepreneurship Vol. 14 No. 1 (2026): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2026 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v14i1.617

Abstract

This study aims to analyze the influence of entrepreneurship education on entrepreneurial intention, with self-efficacy acting as a mediating variable, amongst students on the Management study program at Wira Wacana Christian University Sumba. This study employs a quantitative approach with an associative design. Data was collected via a questionnaire administered to 100 active students and analyzed using Structural Equation Modelling Partial Least Squares (SEM-PLS). The results indicate that entrepreneurship education has a positive and significant effect on entrepreneurial intention, both directly and indirectly via self-efficacy. Self-efficacy was found to act as a cognitive mechanism that strengthens students’ ability to translate entrepreneurial knowledge but also in its ability to build individuals’ confidence in their own competencies. Theoretically, this study enriches literature by integrating human capital and self-efficacy perspectives in explaining the formation of entrepreneurial intentions within the context of entrepreneurial intentions in higher education in non-metropolitan areas. Penelitian ini bertujuan untuk menganalisis pengaruh pendidikan kewirausahaan terhadap intensi berwirausaha dengan menempatkan efikasi diri sebagai variabel mediasi pada mahasiswa program studi manajemen Universitas Kristen Wira Wacana Sumba. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif. Data dikumpulkan melalui kuesioner terhadap 100 mahasiswa aktif dan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa pendidikan kewirausahaan berpengaruh positif dan signifikan terhadap intensi berwirausaha, baik secara langsung maupun tidak langsung melalui efikasi diri. Efikasi diri terbukti berperan sebagai mekanisme kognitif yang memperkuat kemampuan mahasiswa dalam menerjemahkan pengetahuan kewirausahaan menjadi keyakinan diri untuk memulai usaha. Temuan ini mempertegas bahwa efektivitas pendidikan kewirausahaan tidak hanya terletak pada transfer pengetahuan, tetapi juga pada kemampuannya membangun keyakinan individu terhadap kompetensi dirinya. Secara teoretis, penelitian ini memperkaya literatur dengan mengintegrasikan perspektif human capital dan efikasi diri dalam menjelaskan pembentukan intensi berwirausaha pada konteks pendidikan tinggi di wilayah non-metropolitan.
SOCIAL ENTREPRENEURSHIP EDUCATION: INVESTIGATING IMPACTS ON PROBLEM IDENTIFICATION, CREATIVE PROBLEM SOLVING, AND SOCIETAL CHANGE ATTITUDES Maryam Ibrahim; Suhong Park
Journal of Business And Entrepreneurship Vol. 14 No. 1 (2026): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2026 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v14i1.627

Abstract

This study investigates the influence of social entrepreneurship education (SEE) on critical entrepreneurial traits among first-year university students. The aim of this study is to examine the impact on empathy, problem-solving abilities, and implementation competence, comprehension of social impact, entrepreneurial attitude, and flexibility. A quantitative approach was employed, analyzing data from participants in a workshop-based SEE program using descriptive and inferential statistics. Findings reveal significant improvements in participants’ ability to identify problems, formulate creative solutions, confidently implement ideas, and engage in social impact initiatives. While participants consistently emphasized sustainability and teamwork, variations were observed in their openness to novel concepts and collaboration in diverse groups. These results underscore the importance of real-world projects, experiential learning, and resilience-building activities within SEE curricula. The study proposes interventions to address skill gaps and align individual motivations with societal objectives, offering specific recommendations for enhancing SEE frameworks to effectively cultivate future leaders of social change.
AUDIT AND CORPORATE CHARACTERISTICS AFFECTING AUDIT REPORT LAG: EVIDENCE FROM INDONESIAN STOCK EXCHANGE CONSUMER CYCLICALS (2022-2024) Martha Angelina Manalu; Kurniawati
Journal of Business And Entrepreneurship Vol. 14 No. 1 (2026): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2026 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v14i1.637

Abstract

Audit report lag (ARL) among consumer cyclicals sector issuers on the Indonesia Stock Exchange (IDX) throughout the 2022–2024 period is evaluated in this study based on agency and signaling theories. This research applies a quantitative methodology, relying on a secondary database of audited annual financial statements. To filter the population, purposive sampling criteria were implemented to finalize a sample of 100 corporations, encompassing 300 total firm-year observations. All data were tested using a multiple linear regression model via EViews 14 software. The empirical estimations reveal that company scale has a significant negative effect on the duration of the audit process. Conversely, the dimensions of key audit matters disclosure, profitability levels, and public accounting firm reputation demonstrate no substantial statistical contribution to explaining this reporting lag. Consequently, the asset capacity of an entity emerges as a critical aspect capable of influencing audit duration and accelerating the publication of financial information to the market.
DETERMINANTS OF SUSTAINABILITY ASSURANCE: EVIDENCE FROM ENERGY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2021-2024 Patricia Hezekiah; Kurniawati
Journal of Business And Entrepreneurship Vol. 14 No. 1 (2026): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2026 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v14i1.638

Abstract

Sustainability report assurance (SRA) plays a critical role in enhancing the credibility of ESG disclosures. However, despite expanding sustainability reporting requirements under POJK No. 51/POJK.03/2017, SRA in Indonesia remains voluntary, creating a credibility gap in ESG disclosures. To address this issue, this study examines the effect of corporate governance mechanisms, comprising external mechanisms (institutional ownership and ownership concentration) and internal mechanisms (audit committee and sustainability committee), on sustainability report assurance practices among energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2021 to 2024. It also provides a comparative analysis of assurance statement content between public accounting firms (KAP) and non-accounting providers (non-KAP), revealing substantive differences in standards, scope, and conclusion formats, a contribution that offers practical guidance for stakeholders navigating the evolving assurance landscape. Using a quantitative causal comparative approach and purposive sampling, 52 energy sector companies (208 observations) were analyzed through binary logistic regression in EViews. The findings indicate that institutional ownership has no significant effect on SRA, whereas ownership concentration has a significant negative effect. Conversely, both audit committee meeting frequency, and the presence of a sustainability committee positively drive SRA adoption, with the sustainability committee exhibiting the strongest impact. Furthermore, the comparative analysis reveals substantive differences between KAP and non-KAP providers regarding the standards used, scope, and conclusion formats. Ultimately, internal governance mechanisms are more effective in driving SRA than ownership structures; thus, regulators and companies should prioritize establishing sustainability and active audit committees to enhance sustainability reporting credibility. Conclusively, this study strengthens stakeholder and legitimacy theories by demonstrating how internal governance functions as a critical mechanism for maintaining corporate legitimacy and meeting stakeholder demands.
MARKETING PROCESS STRATEGY AND COMPETITIVE ADVANTAGES OF PHARMACEUTICAL FIRMS IN LAGOS, NIGERIA Nurudeen Bello Ahmed; Yusuf Ismail; Afolayan Anthony Kehinde
Journal of Business And Entrepreneurship Vol. 14 No. 1 (2026): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2026 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v14i1.598

Abstract

In an increasingly competitive pharmaceutical market, firms are required to adopt efficient operational processes to sustain competitive advantage and improve organizational performance. This study examined the effect of process strategy dimensions, specifically process standardization and technological integration, on the competitive advantage of pharmaceutical firms in Lagos State, Nigeria. The study adopted a cross-sectional survey research design, with data collected through structured questionnaires administered to employees of selected pharmaceutical firms. A total of 360 valid responses were analyzed using descriptive statistics and multiple regression analysis with the aid of SPSS version 27. The findings revealed that pharmaceutical firms demonstrated a high level of implementation of process strategy practices. Regression results showed that process standardization (β = 0.419, p < 0.001) and technological integration (β = 0.401, p < 0.001) both had positive and statistically significant effects on competitive advantage. The model explained 37.7% of the variation in competitive advantage, indicating that improvements in operational standardization and technology adoption significantly enhance firms’ competitiveness. The study concludes that effective implementation of structured operational procedures and the integration of modern technological systems are critical drivers of competitive advantage in pharmaceutical firms. The study recommends that pharmaceutical companies prioritize workflow standardization, digital process automation, and continuous technological upgrading to improve efficiency, regulatory compliance, and long-term competitiveness in Nigeria’s highly regulated business environment.
ANTECEDENTS OF STOCK INVESTMENT INTENTION AMONG GENERATION Z Anjelika Natasyah; Ali Wardhana
Journal of Business And Entrepreneurship Vol. 14 No. 1 (2026): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2026 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v14i1.634

Abstract

This study examines how financial literacy, attitude toward investment, subjective norms, and perceived behavioral control relate to stock investment intention among Generation Z. A quantitative survey design was used, with data gathered from 222 Generation Z respondents through purposive sampling and analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS) in SmartPLS 4.0. Attitude toward investment, subjective norms, and perceived behavioral control each showed a positive and significant relationship with investment intention, and financial literacy likewise had a significant effect. The results add to what is known about financial management among younger investors and offer a point of reference for investors, financial institutions, and researchers examining the drivers of stock investment intention.
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE AND CEO GENDER ON TAX AVOIDANCE IN INDONESIA Elfina Astrella Sambuaga
Journal of Business And Entrepreneurship Vol. 14 No. 1 (2026): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2026 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/egbg7s59

Abstract

This study examines the impact of Corporate Social Responsibility (CSR) disclosure and CEO gender on tax avoidance in non-financial sector companies listed on the Indonesia Stock Exchange from 2018 to 2021, also considering control variables such as leverage, company size, the COVID-19 pandemic, and profitability. Using a sample of 124 observations and multiple linear regression models, the findings indicate that CSR disclosure does not significantly affect tax avoidance due to the minimal implementation of CSR in Indonesian companies, where CSR activities are not mandated and are perceived to offer little benefit. Consequently, companies allocate low budgets for CSR activities, resulting in minimal disclosures. Additionally, the study finds that CEO gender does not significantly influence tax avoidance. The very low representation of female CEOs in Indonesian companies, with leadership predominantly held by males, contributes to this finding. As a result, CSR disclosures related to gender equality and equal employment opportunities are also low, leading to an insignificant impact on tax avoidance. Based on these results, the study suggests expanding the sample size by including more companies and extending the observation period in future research. Additionally, incorporating international companies could provide comparative insights into the influence of CSR and gender on tax avoidance. Researchers are advised to reduce subjectivity in dummy variable checklists for CSR and gender by conducting repeated and thorough checks. This study highlights the need for increased CSR implementation and greater gender diversity in leadership positions to potentially influence corporate tax practices positively.
GREEN ENTREPRENEURSHIP EDUCATION: A SYSTEMATIC REVIEW OF TRENDS, INFLUENCING FACTORS, AND STRATEGIC IMPLEMENTATIONS IN HIGHER EDUCATION Eka Imbia Agus Diartika; M. Ilham Nurhakim
Journal of Business And Entrepreneurship Vol. 14 No. 1 (2026): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2026 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v14i1.649

Abstract

This study systematically reviews the development of Green Entrepreneurship Education (GEE) in higher education by examining research trends, influencing factors, and implementation strategies that foster Green Entrepreneurial Intention (GEI) and Green Entrepreneurial Behavior (GEB). Using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, 20 Scopus-indexed articles published between 2015 and 2025 were selected and analyzed thematically. The findings indicate a notable increase in GEE-related publications since 2023, with entrepreneurship education, green entrepreneurial intention, green entrepreneurship, university students, and green entrepreneurial behavior emerging as dominant themes. This review contributes an integrated synthesis framework linking GEE determinants, implementation strategies, and the transition from intention to behavior. The results show that GEE implementation is influenced by curriculum design, institutional support, ecosystem collaboration, individual characteristics, social values, sustainability literacy, and policy contexts. Effective strategies include sustainability-oriented curricula, experiential learning, competency development, psychological empowerment, collaborative approaches, and external policy support. The review also identifies a major research gap: most studies emphasize entrepreneurial intention rather than actual behavior. Future studies should employ longitudinal and cross-contextual approaches to better explain and strengthen the intention–behavior transition in green entrepreneurship.

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