cover
Contact Name
Ardiwansyah N
Contact Email
ardiwansyahn@gmail.com
Phone
+628124273348
Journal Mail Official
jtebr@unisan.ac.id
Editorial Address
Fakultas Ekonomi, Universitas Ichsan Gorontalo Jalan Ahmad Najamuddin No. 17, Kota Gorontalo 96138
Location
Kota gorontalo,
Gorontalo
INDONESIA
Journal of Technopreneurship on Economics and Business Review (JTEBR)
ISSN : 27160106     EISSN : 27160092     DOI : -
Journal of Technopreneurship on Economics and Business Review (JTEBR) adalah suatu jurnal elektronik yang dikelola oleh Fakultas Ekonomi Unversitas Ichsan Gorontalo (Unisan) dengan No ISSN 2716-0092 (online) dan ISSN 2716-0106 (cetak). Jurnal Technopreneurship Unisan bertujuan menyediakan berbagai publikasi artikel hasil penelitian berupa riset empirikal atau telaah konseptual terkait dengan perkembangan isu ekonomi, manajemen dan akuntansi yang terkini. JTEBR terbit secara berkala dua kali setahun pada bulan Juni dan Desember. JTEBR mengundang kepada para akademisi, praktisi, mahasiswa, dan pihak lain yang berminat menyebarluaskan hasil penelitian di bidang ekonomi dan bisnis. Artikel yang ditulis dalam bahasa Indonesia atau Inggris dan belum pernah dikirim atau dipublikasikan pada jurnal lain. Focus and Scope (Ruang Lingkup) Adapun ruang lingkup jurnal ini secara detail mengakomodir berbagai topik ekonomi dan bisnis yang tergolong sebagai berikut: Entrepreneurship and Innovation, Fiscal and Monetary Policy, Economic Development, Welfare Economic, Marketing Management, Financial Management, Human Resource Management, Production and Operation Management, Management and Accounting Information Systems, Technology Management, Organizational Behavior, Strategic and Knowledge Management, Management Accounting, Public Sector Accounting, Accounting of Sharia, Social and Forensic Accounting, Tax Accounting
Articles 79 Documents
Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit: (Studi Kasus Perwakilan BPKP Provinsi Gorontalo) Nur Lazimatul Hilma Sholehah; Siwin Mohamad
Journal of Technopreneurship on Economics and Business Review Vol. 1 No. 2 (2020)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/jtebr.v1i2.44

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis seberapa besar kompetensi auditor dan independensi auditor terhadap kualitas audit pada Kantor Perwakilan BPKP Provinsi Gorontalo. Jenis penelitian yang digunakan adalah penelitian kuantitatif yang dilakukan dengan membahas dan membuat presentase dari hasil jawaban responden. Data penelitian ini adalah data primer yang diperoleh dari menyebarkan kuesioner pada 50 responden. Adapun metode Analisis dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa kompetensi auditor secara parsial berpengaruh positif dan signifikan terhadap kualitas audit dengan tingkat signifikan sebesar 0,002, begitupun Independensi auditor secara parsial berpengaruh positif dan signifikan terhadap kualitas audit dengan tingkat signifikan sebesar 0,003, serta kompetensi auditor dan independensi auditor secara simultan berpengaruh signifikan terhadap kualitas audit dengan tingkat signifikan sebesar 0,000. Hal ini menunjukan bahwa semakin baiknya kompetensi dan independensi auditor, semakin bagus pula kualitas audit yang dihasilakan serta kepercayaan masyarakat terhadap APIP akan semakin meningkat.
Pengaruh Kompetensi Dan Penggunaan Teknologi Informasi Akuntansi Terhadap Kualitas Laporan Keuangan BUMDES Ishak, Parmin; Fitria Syam
Journal of Technopreneurship on Economics and Business Review Vol. 1 No. 2 (2020)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/jtebr.v1i2.45

Abstract

Penelitian ini bertujuan untuk mengetahui besaran pengaruh kompetensi dan penggunaan teknologi informasi akuntansi terhadap kualitas laporan keuangan bumdes di kecamatan Tilamuta. Metode yang digunakan pada penelitian ini adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang di ukur dengan skala likert. Populasi penelitian ini adalah seluruh pengurus bumdes di kecamatan Tilamuta. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah menggunakan metode survey atau sampel jenuh dengan total responden sebanyak 48 responden. Metode analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa kompetensi dan penggunaan teknologi informasi akuntansi secara simultan berpengaruh signifikan terhadap kualitas laporan keuangan dengan tingkat signifikan sebesar 45,9% sedangkan sisanya 54,1% dipengaruhi oleh variabel lain diluar model seperti pengalaman kerja, pelatihan dan tingkat pendidikan, kompetensi secara parsial berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dengan tingkat signifikan sebesar 56,9%, penggunaan teknologi informasi akuntansi secara parsial berpengaruh positif dan signifikan sebesar 26%. Hal ini menunjukkan bahwa semakin baik kompetensi dan penggunaan teknologi informasi akuntansi, maka semakin baik juga kualitas laporan keuangan yang di hasilkan.
Pengaruh Keselamatan dan Kesehatan Karyawan Terhadap Kinerja Karyawan PT. Citra Shipyard Anisa Reskita br Tobing; Jontro Simanjuntak
Journal of Technopreneurship on Economics and Business Review Vol. 2 No. 1 (2020)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/jtebr.v2i1.47

Abstract

This study aims to optimize employee safety and health on employee performance. There are a number of people aged 140 years who have been able to find the right amount of money. The instrument can also be used to read data data. The sample technical data is random data random data for SPSS version 25. The results of the study are known t arithmetic> t table that is 4,633> 1,9776 and a significant value of 0,000 <0.05. This is a very interesting place to visit in the middle of PT Citra Shipyard. t calculate employee health > t table is 6.483> 1.9776 and a significant value of 0.000 <0.05. This means that employee health is positive and significant for the performance of PT Citra Shipyard's employees. Also, there are safety and health of employees together to strengthen positive and significant impact on employee performance. Evidenced by the results of the F test (simultaneous) F value of 46.729)> 3.06 (F-table) and the value significantly at 0,000 <0.05.      
Perubahan Produktivitas Mahasiswa Selama Pandemi Covid-19 Kammawati, Ayu; Subekti, Novendra Priyo; Yusida, Ermita; Prastiwi, Lustina Fajar
Journal of Technopreneurship on Economics and Business Review Vol. 2 No. 1 (2020)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/jtebr.v2i1.49

Abstract

This study aims to analyze student activities, especially in the fields of education and economics during the Covid-19 pandemic. There are several aspects taken, namely seeing from the perspective of student income that has changed, so that it makes students more productive by starting entrepreneurship during a pandemic. The method in this research is descriptive quantitative with primary data sources. The results of this study indicate that most students in Indonesia, especially in the Malang region, have experienced a decline in income and have opened new businesses or started entrepreneurship during the Covid-19 pandemic, with various policies that have been made by the Government related to the Covid-19 pandemic. This has made changes in student productivity during the Covid-19 pandemic even more useful.  
Pengaruh User Interface, Perceived Security dan Perceived Privacy terhadap E-satisfaction Menggunakan Aplikasi Traveloka Tamaro; Arif Sugiono; Diang Adistya; Jeni Wulandari
Journal of Technopreneurship on Economics and Business Review Vol. 2 No. 2 (2021)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/jtebr.v2i2.50

Abstract

This research aims to analyse the effect of user interface, pereived security and perceived privacy on esatisfaction of traveloka users. The research uses an explanative approach. The sample of this study was Traveloka users aged 17 years and over with experience using the Traveloka. By using accidental sampling technique, the number of respondents is 385 people. Data analysis performed using descriptive analysis and multiple linear analysis. The results showed that the user interface, perceived security and perceived privacy partialy and simultaneously had a positive and significant effect on esatisfaction. The main e-satisfaction factor for traveloka users is user interface. The simpler and easier the user interface, increasing esatisfaction in using Traveloka
Pengaruh Budaya Kerja dan Kepemimpinan terhadap Disiplin Kerja Pegawai pada Dinas Pendidikan Kota Gorontalo Pakaya, Syaiful
Journal of Technopreneurship on Economics and Business Review Vol. 2 No. 1 (2020)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/jtebr.v2i1.52

Abstract

This study aims to determine how much influence work culture and leadership partially and simultaneously on the work discipline of employees at the Gorontalo City Education Office. The sampling method used in this study is the census method, namely the number of samples in the study is less than 100. The main point is through a list of statements  that are tested through validity and reliability tests. The analysis method used is the path analysis method. The first test results show that the variables of work culture (X1) and leadership (X2) have a simultaneous effect on employee work discipline. The results of testing the second hypothesis show that work culture (X1) partially has a positive and significant effect on employee work discipline. The third test results indicate that the leadership variable (X2) partially has a positive and significant effect on employee work discipline.
Analisis Struktur Aktiva, Beban Pajak dan Struktur Keuangan pada Sektor Industri Tekstil dan Garmen yang Go Publik di Bursa Efek Indonesia Sukriyanto Pakaya
Journal of Technopreneurship on Economics and Business Review Vol. 2 No. 1 (2020)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/jtebr.v2i1.53

Abstract

Structure of asset is determination of how much allocation for each component asset, either in current assets or in fixed assets. Tax expense is sum combined current and deferred taxes that are taken into account in determining the profit and loss for a period. Financial structure is way companies finance their assets. This study aims to know and analyze structure of assets, tax burden and financial structure in textile and garment industry sector Go Public in Indonesia Stock Exchange. Results showed that textile and garment industry sector has a high asset structure and tax burden.This high asset structure is seen in high fixed assets in this sector, so that is used as collateral for corporate debt. The high tax burden on this industry, greater profit from use of debt. Financial structure of this industry very high, because with use of debt as a very large capital, so risky for investors.
Coronanomics: Strategi Revitalisasi UMKM Menggunakan Teknologi Digital di Tengah Pandemi Covid-19 Yuwana, Siti Indah Purwaning
Journal of Technopreneurship on Economics and Business Review Vol. 2 No. 1 (2020)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/jtebr.v2i1.58

Abstract

The increasing spread of Covid-19 has had a tremendous impact on various sectors, especially in the health and economy sectors. MSMEs spread across Indonesia have a significant role in economic growth in Indonesia, and are also affected by the Covid-19 pandemic. Researchers saw the importance of implementing digital marketing and transactions in the sustainability of MSME businesses in Jember Regency during the Covid-19 pandemic. This research uses a qualitative approach, namely literature study and descriptive study using a sample of informants from MSME actors in Jember Regency. The results of this study prove that the application of digital marketing and transactions has a positive influence on the sustainability of MSMEs in Jember Regency while still paying attention to the rules of social distancing. So it is deemed necessary to be implemented in the midst of the Covid-19 Pandemic. In addition, Government support is needed in terms of accelerating the revitalization of digitalization in MSMEs, both in terms of policies and program alignments for MSMEs. Researchers at the end provide several alternative programs that can be run as a form of initiating national economic resilience through the revitalization of MSMEs.
Analisis Kinerja Keuangan Unit Pengelola Kegiatan (UPK) Simpan Pinjam Perempuan (SPP) Kecamatan Siulak Kabupaten Kerinci Zachari Abdallah
Journal of Technopreneurship on Economics and Business Review Vol. 2 No. 2 (2021)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/jtebr.v2i2.66

Abstract

This study aims to assess and analyze the financial performance of the women's savings and loan activity management unit (UPK-SPP), Siulak District, Kerinci Regency. The assessment of financial performance consists of two aspects, namely financial and loan management. This study uses secondary data derived from the financial statements of UPK SPP, Siulak District, Kerinci Regency, in the form of UPK income statements and other related reports from 2014 to 2018. The data were analyzed using the financial ratio analysis approach. The results showed that the financial performance of UPK SPP, Siulak District, Kerinci Regency, seen from the aspect of financial management from 2014 to 2018 ranging from 17.77% to 21.15% was included in the category of poor performance, while the financial performance of UPK SPP Siulak District, Kerinci Regency seen from the aspect of loan management from 2014 to 2018 ranged from interval 1.92%-2.52% is in the category of poor performance.. The results of the UPK SPP financial health assessment in Siulak District, Kerinci Regency from 2014 to 2018 were 61.66, including the adequate category.  
Pengaruh Komunikasi dan Pendelegasian Wewenang terhadap Kinerja Pegawai pada Kantor Kecamatan Luwuk Kabupaten Banggai Pakaya, Syaiful
Journal of Technopreneurship on Economics and Business Review Vol. 2 No. 2 (2021)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/jtebr.v2i2.67

Abstract

This study aims to determine how much influence communication and delegation of authority have on employee performance at the Luwuk District Office, Banggai Regency. Collecting main data is through a list of statements that are tested through validity and reliability tests. The analysis method used is the path analysis method. The first test results show that the communication variable (X1) and delegation of authority (X2) simultaneously have a positive and significant effect on employee performance at the Luwuk District Office, Banggai Regency, which is 97.9%. The results of testing the second hypothesis show that communication (X1) partially has a positive and significant effect on the performance of employees at the Luwuk District Office, Banggai Regency, which is 25.9%. The third test results show that the variable delegation of authority (X2) partially has a positive and significant effect on employee performance at the Luwuk District Office, Banggai Regency, which is 74.8%.