cover
Contact Name
Forum Bisnis dan Kewirausahaan
Contact Email
forbiswira@mdp.ac.id
Phone
+62711376400
Journal Mail Official
forbiswira@mdp.ac.id
Editorial Address
Jalan Rajawali No 14 Palembang
Location
Unknown,
Unknown
INDONESIA
Forum Bisnis dan Kewirausahaan
Core Subject : Economy,
FORBISWIRA , Forum Bisnis dan Kewirausahaan merupakan jurnal ilmiah berkala yang diterbitkan oleh STIE Multi Data Palembang (MDP Business School), Indonesia. Merupakan media bagi para dosen, mahasiswa, alumni, dan peneliti lainnya untuk mempublikasikan hasil-hasil penelitian dan paper yang berisi perkembangan mutakhir ilmu pengetahuan dalam bidang ilmu ekonomi manajemen, akuntansi, dan kewirausahaan (entrepreneurship). FORBISWIRA diterbitkan pertama kali dengan edisi Volume 1 Nomor 1 pada September 2011 dengan ISSN 2089-0001 yang diperoleh dari LIPI. Jurnal ini terbit 2 (dua) kali setahun pada bulan September dan Maret. Redaksi dengan senang hati menerima artikel baik berupa publikasi hasil penelitian maupun gagasan inovatif mengenai perkembangan ilmu pengetahuan. Artikel yang masuk dan dapat diterbitkan bila telah melalui tahap review oleh para reviewer sesuai dengan ketentuan yang berlaku. Ucapan terima kasih disampaikan kepada dosen, mahasiswa, alumni dan peneliti yang telah mengirimkan artikel, para penyunting ahli dan mitra bestari yang telah meluangkan waktunya mereview artikel, serta segenap manajemen STIE Multi Data Palembang dan Yayasan Multi Data Palembang yang telah mendukung penerbitan jurnal. Semoga kehadiran FORBISWIRA mampu berkontribusi bagi perkembangan ilmu pengetahuan dan memberi manfaat bagi kita semua.
Articles 214 Documents
Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan Mella Handayani
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN Vol 13 No 1 (2023): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v13i1.6045

Abstract

This Study aims to determine the effect of the fraud triangle on fraudulent financial statement incompanies listed on the IDX for the 2017-2020 period. The independet variables in the fraud trianngle consist ofpressure(financial target), which is proxied by ROA, opportunity(ineffective monitoring) is proxied by BDOUT, andrationalization is proxied by TATA. The dependent variable in this study is financial statement fraud which isproxied using the Altman Z-Score. The object of this research is an state-owned enterprises company listed on theindonesia stock exchange. The approach used in this research is associative. The data used in this research issecondary data. The technique used in collecting data in this tudy uses documents that can support the research.The analysis technique used in this syudy uses descriptive statistics, classical assumption test, coefficientofdetermination, hypothesis testing, and analisys multiple linear regression. The results in this study simultaneouslyfinancial targets, ineffective monitoring, and rationalization have a significant effect on financial statement fraud.The results of the partial test conducted by financial targets and rationalization have no effect on financialstatement fraud, while ineffective monitoring have a significant effect on financial statement fraud.
Pengaruh Manajemen Laba, Kinerja Keuangan Perusahaan, Dan Struktur Kepemilikan Saham Terhadap Pengungkapan Corporate Social Responsibility (CSR) Imelda Wijaya; Kathryn Sugara
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN Vol 13 No 1 (2023): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v13i1.6046

Abstract

The purpose of this research is to find out the effect of profit management, company financial performance, and shareownership structure on the disclosure of Corporate Social Resposibility (CSR) in mining companies listed in Indonesia StockExchange for the period 2018-2020. This type of research uses a type of quantitative research. Sampling of this research usingpurposive sampling method. The type of data used is secondary data, with a sample of 108 out of a population of 36 mining companieslisted on the Indonesia Stock Exchange. Analysis techniques used with multiple linear regression analysis. The results showed thatprofit management and company financial performance has no effect on CSR disclosure, while share ownership structure hassignificant effect on CSR disclosure.
Peran Profitabilitas Dalam Memoderasi Hubungan Antara Kualitas Audit Serta Alokasi Pajak Antar Periode Terhadap Kualitas Laba Entitas Perusahaan Pardomuan Ritonga
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN Vol 13 No 1 (2023): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v13i1.6047

Abstract

This research is aim to analyze the influence of audit quality and Allocation of Inter-period Tax on the firm’sprofitability and implications with earnings quality. This type of research isquantitative. The research population is sub-sectors of finance company listed in the Indonesia Stock Exchange in2015-2019. The sampling method using purposive sampling technique is counted 16 companies. The method ofanalysis using linear regression analysis and sobel test. These results indicate that audit quality and Allocation ofInter-period Tax have significant effect simultaneously on the profitability of firms as long as audit quality andAllocation of Inter-period Tax have no significant effect simultaneously on the earnings quality. The partial testresults showed that audit quality has effect while Allocation of Inter-period Tax has no effect to the profitability offirms. However, audit quality and Allocation of Inter-period Tax have no indirect effect to the earnings qualitythrough profitability of firms
Pengaruh Pendidikan Kewirausahaan Terhadap Intensi Berwirausaha Dengan Self-Efficacy Sebagai Variabel Intervening Fadhila Alfaini; Arwin Sanjaya
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN Vol 13 No 1 (2023): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v13i1.6050

Abstract

This study aims to determine the effect of Entrepreneurship Education on Entrepreneurial Intentions withSelf-Efficacy as a mediator. Data were analyzed by path analysis. The number of samples was 85 student respondentsfrom the Faculty of Economics & Business, Mulawarman University class of 2018 who had taken entrepreneurshipcourses. This study found that entrepreneurship education has a significant effect on entrepreneurial intentions,entrepreneurship education has a significant effect on self-efficacy, self-efficacy has a significant effect on entrepre�neurial intentions, entrepreneurship education has a significant effect on entrepreneurial intentions through self�efficacy.
Pengaruh Afiliasi Dalam Pemasaran Digital Dan DampaknyaTerhadap Penjualan Pada PT Shopee International Indonesia Syahzanan Sahilah; Iwan Sukoco; Nurillah Jamil Achmawati Novel; Cecep Safa’atul Barkah
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN Vol 13 No 1 (2023): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v13i1.6051

Abstract

This research investigates the impact of affiliate marketing in digital marketing and its influence on salesat PT Shopee International Indonesia. The aim of this study is to explore the role of affiliate strategies in the contextof digital marketing and how these strategies contribute to sales growth. The research adopts a qualitative ap�proach, utilizing literature review, interviews with Shopee users, and sales data from PT Shopee InternationalIndonesia. The findings of this study reveal the significance of the affiliate’s role in driving sales and highlight itspotential as an effective marketing tool in the digital era. The research concludes by emphasizing the importance ofimplementing affiliate strategies in digital marketing campaigns to enhance sales performance.
Perencanaan Usaha (Business Plan) Hanifa Turrahmah
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN Vol 13 No 1 (2023): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v13i1.6052

Abstract

The ability to incorporate innovative, creative, and bright ideas—as well as ideas with high economicand commercial value—into a mature and realistic business plan is one of the keys to business startupsuccess.whatever kind of company we’ll run.This is even more true if you follow up by writing down these ideas sothat they can be shared with other parties.Plans for what a business will do in the future include how to allocateresources, pay attention to important factors, and deal with problems and opportunities.A business plan generallyincludes the Summary, Mission Statement, Key Factors, Market Analysis, Production, Management, and FinancialAnalysis, including Break Event analysis, among other things.If we are going to run a business, a business plan isabsolutely necessary because it serves as a business’s equivalent of a map and compass.We can identify our primarybusiness objectives, prioritize tasks, and estimate cash flow with the help of a plan.In the meantime, if we have asound business plan, our chances of success will be higher.The process of good business planning is more than justa plan.Examples of good business planning are:easy to use (with features that are both practical andconvenient);Specific (specific in terms of time, personnel, and budget);Complete (complete with all components)and Realistic (in terms of goals, budget, and time targets).
Pengaruh Net Profit Margin(Npm), Cash Ratio(Car), Dan Price To Book Value (PBV) Terhadap Harga Saham Pada Perusahaan Sub Sektor Konstruksi Dan Bangunan Yang Terdaftar Di Bursa Efek (BEI) Periode 2017-2021 Wiwid Putri Altin; Kardinal Kardinal
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN Vol 13 No 1 (2023): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v13i1.6068

Abstract

This study aims (1) to partially observe the effect of NPM, CAR, and PBV on share prices in Constructionand Building Sub-Sector companies Listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. (2) tosee the effect of NPM, CAR, and PBV simultaneously on stock prices. The population of this research is 14 companiesusing purposive sampling method. Data analysis techniques using the Classical Assumption Test, Multiple LinearRegression, and Hypothesis testing, the data is processed using the SPSS version 23 application. Partial researchresults show that Net Profit Margin (X1) has a significant effect on stock prices, Cash ratio (X2) has a significanteffect on stock prices, and Price to Book Value (X3) has a significant effect on stock prices. The results of the studysimultaneously show that Net Profit Margin (X1), Cash Ratio (X3), and Price To Book Value(X4) have a positive effect on stock prices.
Perancangan Aplikasi Silaku (Sistem Pelaporan Keuangan UMKM) Untuk Penyusunan Laporan Keuangan UMKM CV. Ambar Sari, Wonogiri Jawa Tengah Fulan Yustinne Nadhotul Sufi'; Dinda Kharisma Putri; Sabrina Gianti; Avi Sunani
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN Vol 13 No 1 (2023): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v13i1.6069

Abstract

This research aims to help MSMEs CV. Ambar Sari in compiling financial reports automatically through theSILAKU application (MSME Financial Reporting System). CV. Ambar Sari is a company operating in the field of jellyprocessing since 1987 which continues to grow and produce until now. From all aspects of the problems faced by CV.Ambar Sari, a problem that until now has not been resolved properly is about financial management that is not inaccordance with financial accounting standards. This makes CV. Ambar Sari does not know whether the condition orcondition of the business has been running well, because this MSME only conducts simple financial records byincluding cash income and expenditure data supported by existing transaction documents. In the face of increasinglyfierce competition, CV Ambar Sari needs to adopt efficient information technology that can help improve its perfor�mance. Seeing these problems, the researchers designed the SILAKU application (MSME Financial Reporting System)based on Microsoft Excel and applied it to the process of preparing CV financial reporting. Ambar Sari agar CV. AmbarSari has financial statements that comply with financial accounting standards. The results showed that this MicrosoftExcel-based financial application can be used by CV. Ambar Sari for the preparation of financial statements so that thepreparation of financial statements can be done more easily and efficiently which is expected to be used effectively inthe long term. Within that time frame, this application will become an important tool in preparing accurate financialstatements, assisting strategic decision making, and improving the overall performance of CVAmbar Sari.
Pengaruh Inflasi Dan Suku Bunga Terhadap Pertumbuhan Ekonomi (Studi Kasus Indonesia, Malaysia, Dan Singapura) Muhammad Bahrul Ulum; Ayu Geby Gisela Syaputri
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN Vol 13 No 1 (2023): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v13i1.6070

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh inflasi dan suku bunga terhadap pertumbuhanekonomi (studi kasus Indonesia, Malaysia, dan Singapura). Periode penelitian mulai dari tahun 2017 hingga 2021.Penelitian ini menggunakan alat analisis regresi data panel. Hasil penelitian ini menunjukan bahwa inflasi berpengaruhpositif dan signifikan terhadap pertumbuhan ekonomi (studi kasus Indonesia, Malaysia, dan Singapura). Suku bungaberpengaruh negatif dan tidak signifikan terhadap pertumbuhan ekonomi (studi kasus Indonesia, Malaysia, danSingapura). Secara bersama-sama, inflasi dan suku bunga berpengaruh signifikan terhadap pertumbuhan ekonomi(studi kasus Indonesia, Malaysia, dan Singapura).
Peran Kebijakan Deviden (DPR) Memediasi Earning Per Share (EPS) Dan Return On Equity (ROE) Terhadap Return Saham Perusahaan Manufaktur Di Bursa Efek Indonesia Faradila Meirisa
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN Vol 13 No 1 (2023): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v13i1.6071

Abstract

This study aims to analyze the factors that influence stock returns. In addition, this study also aims toexamine the influence of dividend policy mediation variables on the relationship between Earning Per Share and ReturnOn Equity on Stock Returns. To test these variables, the researcher used the PLS-SEM (Partial Least Square) analysistool and 70 manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 – 2022. The results ofthis study indicate that there is a significant positive effect of Earning Per Share on Stock Returns, Return On Equityhas a positive and significant effect on stock returns, and there is a significant positive effect on earnings per share andreturn on equity variables on stock returns mediated by dividend payout policy.