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CHRISTIAN PANGARIBUAN
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The Journal of Business and Entrepreneurship (JoB&E) Faculty of Business, Sampoerna University, L’Avenue Office, North Tower, Jalan Raya Pasar Minggu, Kav.16, Pancoran, Jakarta 12780, Indonesia
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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 93 Documents
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EVALUATION OF HOUSEHOLD WASTE MANAGEMENT IN OTOMONA VILLAGE, MIMIKA BARU DISTRICT, TIMIKA CITY Pangestika, Elsa Widiya; Sabir, Muh
Journal of Business And Entrepreneurship Vol. 11 No. 1 (2023): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2023 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v11i1.362

Abstract

This study aims to evaluate community expectations and the performance of the Otomona Village government in managing household waste in Otomona Village, Mimika Baru District, Timika City, by looking at the variables of waste storage, waste collection and waste segregation. The method used is descriptive method. Data collection techniques used in this study are observation, questionnaires, and documentation. To evaluate household waste management, the data analysis instrument used is Importance Performance Analysis (IPA), so that the Otomona Village needs to evaluate the existence of large, large volume, and strong waste containers and placed in strategic places. Apart from that, it is necessary to distinguish between organic and inorganic waste containers for waste storage, and the Otomona Village also needs to hold a routine cooperation schedule in every area. The results depict a high-level awareness about waste management among the community dwellers in the village.
IMPROVING INCOME GENERATION IN OSUN STATE, NIGERIA: THE IMPORTANCE OF TRAINING TAX PERSONNEL FOR REVENUE ENHANCEMENT Sajuyigbe, Ademola Samuel; Amusat, Adesola W; Fadahunsi, Adewale Charcles
Journal of Business And Entrepreneurship Vol. 11 No. 2 (2023): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2023 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/ahz5p350

Abstract

The aim of this study was to estimate the influence of training tax personnel on revenue generation, and also to determine the challenges of tax administration in Osun State, Nigeria. This study used a survey research design and collected data from 320 state tax officials using a structured questionnaire. Data analysis was performed using mean, chi-square, and path analysis. The results show that income generation is positively and significantly associated with tax officer training. This finding suggests that income generation is an indicator of tax officer training. The study also found that limited training programs, outdated manual systems, poor technical integration, lack of qualified personnel, lack of tax culture and taxpayer awareness, and lack of resources are the main challenges of tax administration in Osun State Nigeria. The findings of this study has significant policy implications, training tax personnel improves tax compliance, efficient tax administration, fair and equitable taxation, enhanced taxpayer services, increased revenue generation, and better stakeholder engagement. These implications can contribute to a more effective and trusted tax system, benefiting policymakers, taxpayers, and stakeholders alike. The study offers empirical evidence regarding the revenue structure within the state, serving as a basis for the establishment of effective tax policies. Additionally, this research is unique in its utilization of two theories, namely the diffusion theory of taxation and the human capital theory of taxation, to explore the education and motivation of tax collectors. It also highlights how various stakeholders, including tax administrators, policymakers, and civil society organizations, can benefit from the process of tax policy formulation and implementation.
ENTREPRENEURSHIP ATTITUDES AND MOTIVATIONS OF NIGERIAN STUDENTS Osuagwu, Linus
Journal of Business And Entrepreneurship Vol. 11 No. 2 (2023): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2023 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v11i2.382

Abstract

This paper presents a comprehensive investigation into the entrepreneurship attitudes and motivations of Nigerian university students. Employing a descriptive research design, this study engaged in an extensive literature review, developed, and validated a tailored questionnaire, and analyzed responses from a diverse sample of students. The research reveals that Nigerian students exhibit a moderately low entrepreneurial attitude. Significantly, it uncovers that the primary motivation driving these students towards entrepreneurship is the allure of independence rather than financial incentives. The paper contributes theoretically by shedding light on the entrepreneurial inclinations within a developing country context, specifically Nigeria. It also extends the existing body of knowledge by highlighting the motivations and attitudes of Nigerian students towards entrepreneurship. These insights not only enrich academic discourse but also provide a basis for policy formulation and educational strategies aimed at nurturing entrepreneurship in Nigerian universities. The paper concludes with suggestions for future research, emphasizing the need to delve deeper into the factors influencing entrepreneurial attitudes in similar environments, especially developing countries.
HECARE: SUSTAINABILITY START-UP INNOVATION BASED ON CIRCULAR ECONOMY THROUGH PROCESSING FOOD WASTE INTO PRODUCTS WITH HIGH USE VALUE Purmayanti, Ni Putu; Suyantini, Kadek Enik; Ardani, Kadek Juli; Widyastuti, Dominica Arni; Hatta, Holila
Journal of Business And Entrepreneurship Vol. 11 No. 2 (2023): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2023 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v11i2.416

Abstract

Indonesia become a country with the largest food waste producer in ASEAN in 2021 with the amount of waste reaching 20.9 tons per year and will increase every year has a significant impact on the environment. Food waste produces methane and carbon dioxide gas compounds which result in decreased oxygen levels in the earth's atmosphere. Therefore, it is necessary to have special handling of the problem of food waste so that it does not increase in the future. Handling this environmental problem is closely related to the implementation of the 13th SDGs goals related to tackling climate change. Develop startups that can answer these problems can be one of the solutions, in line with this, startup companies that are part of the digital economy contribute to the digital economy as part of the digital economy contributed 4% of GDP. Therefore, it is necessary to know how to plan for the development of circular economy-based startups, identify the influence and role of star-ups, and how to take steps to design strategies to build consumer brand awareness of the Start-Up developed. The subjects of this study were respondents who were taken by random sampling technique. Data collection was carried out using questionnaires, interviews, and documentation Afterwards, it was analyzed using qualitative methods by conducting credibility tests (time triangulation and member checks), transferability tests and dependability tests, and then the interview results were analyzed using qualitative descriptive methods. From the results of the research conducted, the results of HECARE Start-up planning based on a circular economy, the influence and role of HECARE in sustainable development plans, and strategies for building consumer brand awareness in supporting startup sustainability. Research on HECARE focuses on three problem formulations, consisting of how to plan in developing start-up, operating and production processes in creating products with high use value, and strategies to build consumer brand awareness in supporting a start-up that are developed. Based on this, the development of HECARE was designed which has a scope on product innovation from food waste. The development of this startup is in line with the 8th SDGs goal, namely the goal to encourage sustainable and inclusive economic growth, employment and decent work for all by being sustainably managed based on a circular economy that has not existed in previous studies.
GREEN PURCHASE INTENTION ANALYSIS FOR MENSTRUAL CUP PRODUCTS Laili, Annisa Nur; Widyastuti, Dominica Arni
Journal of Business And Entrepreneurship Vol. 11 No. 2 (2023): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2023 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v11i2.418

Abstract

This research discusses sustainability that impacts the environment. We as humans find it very difficult not to coexist with objects that have plastic materials. Especially for women, who use sanitary napkin products for single use and have a negative impact on the environment and for the women themselves can be attacked by diseases, Such as cancer. Menstrual Cup is a replacement product for disposable sanitary napkins that has better benefits compared to other menstrual products. However, in Indonesia itself, Menstrual Cup is still something foreign and taboo because of the way it is used and the negative stigma given to consumers. The research that has been conducted aims to determine how much influence Green Product Knowledge and Consumer Doubts have on the Green Purchase Intention of Menstrual Cup products. This research used Explanatory Research with a quantitative approach. Data was collected online using a web link from Qualtrics Survey, using a Semantic Differential scales. The questionnaire link was distributed through social media such as: Whatsapp, Instagram and so on. The number of respondents taken was 128 Gen Z female respondents who have experienced menstruation and who have never used a menstrual cup. The data was processed using Multiple Linear Regression. The research method used is quantitative research using multiple linear regression analysis. The findings of this study are that there is a positive influence of the Green Product Knowledge variable and the Consumer Doubt variable which does not have a significant effect on Green Purchase Intention. The results of this study can provide insight to companies and future researchers. It is also hoped that this research can be expanded to include and focus on single or married women, Gen Z, Gen Millennials and others. The limitation of this research is on Gen Z women in Jakarta who have never used menstrual cup products. There is not much research about menstrual cup, especially in Jakarta Indonesia.
AN ANALYSIS OF ATTITUDINAL LOYALTY IN SINGAPORE MEDICAL TOURISM FROM THE PERSPECTIVE OF INDONESIAN MEDICAL TOURISTS Teresa, Cynthia; Adam, Mochammad Riyadh Rizky
Journal of Business And Entrepreneurship Vol. 12 No. 1 (2024): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2024 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/csryey57

Abstract

The study examines the impact of destination familiarity, service quality, satisfaction, perceived value, trust, and destination image on the attitudinal loyalty of Mount Elizabeth Hospital (MEH) Singapore among Indonesian medical tourists. A quantitative study was conducted on 130 Indonesian medical tourists who live in Jakarta and have used medical services at Mount Elizabeth Hospital (MEH) Singapore within the last three months. To test the hypothesis, structural equation analysis is performed using PLS software. The findings suggest that there are positive associations between destination familiarity, destination image, and attitudinal loyalty to Mount Elizabeth Hospital (MEH) Singapore. Service quality has an indirect effect on attitudinal loyalty since satisfaction, perceived value, and trust operate as mediators. Finally, satisfaction, perceived value, and trust all have a favorable impact on Mount Elizabeth Hospital (MEH) Singapore's attitudinal loyalty.
FAKTOR-FAKTOR YANG MEMPENGARUHI PAJAK PENGHASILAN BADAN PERUSAHAAN MANUFAKTUR SEKTOR PROPERTIES AND REAL ESTATE DI BEI Valensia, Valensia; Riswandari, Ernie
Journal of Business And Entrepreneurship Vol. 11 No. 2 (2023): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2023 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v11i2.420

Abstract

Penelitian ini memiliki tujuan untuk meneliti pengaruh dari profitabilitas, struktur modal, ukuran perusahaan dan leverage terhadap pajak penghasilan badan pada perusahaan manufaktur sektor properties and real esatet yang terdaftar di BEI pada tahun 2017 hingga 2022. Sampel yang digunakan dalam penelitian ini menggunakan metode Sampling Purposive dan diperoleh 15 perusahaan sampel yang terdaftar dalam periode 2017 hingga 2022. Metode analisis yang digunakan merupakan metode kuantitatif dengan analisis regresi linear berganda yang diuji menggunakan software SPSS 22. Penelitian ini menggunakan data sekunder berupa laporan keuangan yang berasal dari www.idx.co.id. Hasil penelitian uji parsial (uji t) menghasilkan bahwa dalam variabel profitabilitas dengan proksi Return on Total Assets tidak memiliki pengaruh signifikan terhadap pajak penghasilan badan. Namun, hasil penelitian uji parsial (uji t) menghasilkan bahwa dalam variabel struktur modal, ukuran perusahaan, leverage dengan proksi Debt to Assets Ratio, Size, Debt to Equity Ratio memiliki pengaruh signifikan terhadap pajak penghasilan badan. Variabel profitabilitas dengan proksi Return on Total Assets belum memberikan hasil yang signifikan.
DETERMINANTS OF TRANSFER PRICING FROM NON CYCLICAL'S AND INDUSTRIAL PERSPECTIVES Lestari, Alicia; Bwarleling, Theresia Hesti
Journal of Business And Entrepreneurship Vol. 12 No. 1 (2024): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2024 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/ck8p1286

Abstract

The aims examine the effect of bonus mechanism, effective tax rate, and debt covenant on transfer pricing in consumer non cyclicals and industrial sector companies on the Indonesia Stock Exchange in 2020-2022. The sample in this study used purposive sampling method and obtained 16 companies listed in 2020-2022 period. The analysis method used in quantitative method with multiple linear regression analysis and using SPSS 26 software. This study uses secondary data in the form of financial report obtained from www.idx.co.id. The result of multiple linear regression is that the variable of bonus mechanism and effective tax rate has no significant effect on transfer pricing, while debt covenant has positive and significant effect on transfer pricing. The variable of bonus mechanism and effective tax rate have not been proven to give significant influence. For this reason, it is expected that future research can provide result and use more appropriate proxies for each independent variable in this study.
THE INFLUENCE OF POPULAR MEDIA ON YOUNG INDONESIAN WOMAN WEARING HIJAB Simorangkir, Deborah
Journal of Business And Entrepreneurship Vol. 12 No. 1 (2024): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2024 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/4mgxer41

Abstract

Indonesia has been experiencing a rise in Islamic conservatism, and with that, a rapid increase in the number of women wearing the hijab. There has also been an increase in the production and consumption of Islamic content in popular media targeted at young Indonesians. This study analyzes how popular media influences girls in their decision to wear hijab. Findings from in-depth interviews with 10 university hijab-wearing students show that though they decided to wear the hijab because they believe it to be proper Islamic behavior, still, family, friends, and celebrities have also been influential in their decision. Indonesian popular media portray women in hijab in a positive light. All respondents agreed that throughout their experience wearing the hijab, popular media has served them in various ways, including style inspiration. Based on Stuart Hall’s Reception Theory, most respondents have taken the Dominant-Hegemonic position when consuming media messages pertaining the hijab. A small minority, however, took the Negotiated position because they feel that the media should portray women who wear the hijab just as any other woman.
FINANCIAL LITERACY AND ENTREPRENEURSHIP-BUSINESS STARTUP FOR EFFECTIVE POST-RETIREMENT LIFE MANAGEMENT AMONG PRE-RETIREES IN UNIVERSITIES IN EDO STATE, NIGERIA Oriazowanlan, Obose Angela
Journal of Business And Entrepreneurship Vol. 11 No. 2 (2023): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2023 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/f4mp8744

Abstract

The role of entrepreneurship to prevent poverty and mitigate other post-retirement challenges has been acknowledged to be crucial for effective post-retirement life management but financial constraints could constitute bane to pre-retirees’ entrepreneurial intentions. Therefore, the study determined the financial knowledge that could spur their intentions and readiness for business start that could enable them surmount post-retirement life challenges. Two research questions guided the study. The descriptive survey research design was adopted and the population comprised all the pre-retirees in universities in Edo State. 250 respondents were randomly selected using the simple random sampling technique from three purposive selected universities. Primary data were gathered through the use of structured questionnaire which was validated and tested to have reliability coefficient value of 0.84. The descriptive statistics of mean and standard deviation were used to answer the research questions and test the respondents’ homogeneity. The findings revealed among others that the respondents perceived the benefits of entrepreneurship-business startup to ensure their effective post-retirement life management but intend to rely totally on their retirement savings benefits with the Contributory Pension Scheme (CPS) for business startup. Based on the findings it was recommended among others that pre-retirees should make contingency savings plan and that the employers and government should provide them financial education in order to acquaint them with relevant financial knowledge to access other forms of business financing such as loans, bank overdraft, angel investors, venture capital and government grants among others prior to final disengagement.

Page 8 of 10 | Total Record : 93

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