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Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan
Published by Universitas Majalengka
ISSN : 27231941     EISSN : 27762483     DOI : https://doi.org/10.31949
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Entrepreuneur : Jurnal Bisnis Manajemen dan Kewirausahaan merupakan sarana publikasi hasil riset bagi para akademisi, praktisi, peneliti, mahasiswa, dan pihak lain yang tertarik dengan pengembangan ilmu profesi dan praktek manajemen di Indonesia. Adapun Focus dan Scope yang menjadi prioritas diantaranya ; Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 199 Documents
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PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (Studi pada Seluruh Desa di Kecamatan Kadipaten) Melia Wida Rahmayani; Engkun Kurnadi
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 3 No. 2 (2022): Juli
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v3i2.2984

Abstract

ABSTRACT The management of the village income and expenditure budget carried out by several villages in the Duchy District has not been in accordance with the legislation and the implementation of village deliberations has not been maximized to discuss and explain the management of the APBDes. This study aims to determine the effect of transparency and accountability on the management of the Village Revenue and Expenditure Budget. This research is a survey research using descriptive verification method, the population of this research is all village heads and village officials in the Kadipaten District using a total sampling of 63 people. Data collection was done by survey method using a questionnaire. Data analysis used descriptive analysis and verification analysis including classical assumption test, multiple linear regression analysis, coefficient of determination analysis and model feasibility test. Test the hypothesis using the t test. The results showed that transparency had a significant effect on the management of the APBDes in the Kadipaten District, Majalengka Regency, meaning that the more transparent the management of the APBDes, the management of the APBDes would be better. Accountability has a significant effect on the management of the APBDes in the Kadipaten District, Majalengka Regency, meaning that the more accountable the APBDes management is, the better the APBDes management will be.
Nining PENGARUH KEPATUHAN WAJIB PAJAK TERHADAP REALISASI PENERIMAAN PAJAK PARKIR DI KABUPATEN SUMEDANG: PENGARUH KEPATUHAN WAJIB PAJAK TERHADAP REALISASI PENERIMAAN PAJAK PARKIR DI KABUPATEN SUMEDANG Deni Istiono. MM; Nining Kurniasih; Ai Nunung Sri Haryati
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 3 No. 2 (2022): Juli
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v3i2.2996

Abstract

Abstract: The main problem in this research is the not optimal Parking Tax. Parking tax is a type of regional tax that is quite potential as a source of revenue for the City of Sumedang. The purpose of this study was to determine the effect of taxpayer compliance on the realization of parking tax revenues in Sumedang Regency. This research method uses descriptive survey method with a quantitative approach. The population in this study was all parking taxpayers in Sumedang Regency by taking saturated sampling techniques. The data source is a type of primary data with a questionnaire as an instrument given to 73 respondents with a Likert scale of 1 to 5. The statistical method used is a simple linear regression analysis. This study shows there is a strong correlation between taxpayer compliance with the realization of parking tax revenues by 76.1%. The coefficient of determination of the remaining 57.9% of 42.1% is influenced by other factors not discussed in this study. The results of the regression analysis are expressed by the equation Y = 13,995 + 0,692x with a tcount of 9,884> a table of 1,66660 with the hypothesis of this study accepted.
Determinan Profitabilitas PT. BPR BANK BAPAS 69 Muhammad Danil Shani; Heni Hirawati
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 4 No. 1 (2023): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v4i1.2224

Abstract

This research aims to determine and analyze profitability at PT. BPR BANK BAPAS 69. The method used in this research is multiple linear regression analysis with Stata 16.0. The data used is secondary data from the website PT. BPR BANK BAPAS 69 during 2016-2020 period. Based on the research results, it is known that CAR, NPL, and LDR as independent variables have a significant effect on ROA as the dependent variable with a significance value of 0.0447. Based on the results of hypothesis testing, found that the CAR and LDR variables have a negative and insignificant effect on ROA. The NPL variable has a negative and significant effect on ROA. Of the three independent variables, NPL has the biggest effect on ROA with a coefficient value of -2.892877.
IMPLEMENTASI KUOTA TENAGA KERJA PENYANDANG DISABILITAS GUNA MEWUJUDKAN PEMENUHAN HAK BEKERJA: (Study Perusahaan-Perusahaan di Kota Tangerang) Riandi Pratama MZ; Susanto
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 4 No. 1 (2023): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v4i1.3256

Abstract

The number of persons with disabilities in Indonesia is increasing every year, therefore it is necessary to pay attention to the government and empower the ability of a person with disabilities so that they can work with competence according to company standards. This study aims to explore the quota of disabled workers in companies in Tangerang City. To obtain research data information, purposive sampling method is used to determine which companies can be the object of research. The selected company is a private company in Tangerang City. Interview method with the determination of informants through the snowball technique. The findings of this study are that the implementation of the quota for persons with disabilities in Tangerang City still does not fully meet the quota according to the mandate of Law Number 8 of 2016 concerning Persons with Disabilities, this can be seen from the monitoring results of the Tangerang City Manpower Office in 2022 that only 144 people with disabilities work and are spread across 7 companies in Tangerang City.  
Pengaruh Dana Pihak Ketiga terhadap Profitabilitas Bank Perkreditan Rakyat dengan Suku Bunga sebagai Variabel Moderasi meliza; Komala Ardiyani
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 4 No. 1 (2023): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v4i1.3367

Abstract

Third-party funds are one of the important sources of funds for rural banks in Indonesia. Third-party funds are allocated to productive assets to increase profitability. Therefore, this study examines the influences of third-party funds on profitability in rural banks in Indonesia from 2019 to 2021. In addition, another factor that can also affect profitability is interest rates. Therefore, this study also examines the role of interest rates as a moderator variable. Ordinary Least Square (OLS) is employed in order to analyze the influence of third-party funds on profitability and the role of interest rates as a moderator variable.The results of the analysis show that third-party funds have a positive and significant effect on profitability. Interest rates as a moderation variable have a significant negative effect. This result shows also that interest rates have successfully moderated the relationship between third-party funds and profitability. Interest rates manage to weaken the relationship between third-party funds and profitability
STRATEGI PEMASARAN PRODUK BARU (STUDI KASUS PUDING LAMOTA) Suprianto Naim; Hasdita Elies Ramadani; Elisa Juniarti; Mia Maelani; Elliza Rizki Wandani; Elsa Rahmawati
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 4 No. 1 (2023): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v4i1.3449

Abstract

New products include new-to-the-world products that create new markets, minor product developments, or revisions to existing products. Sales of products, especially new products, require future-oriented marketing. Therefore the company must have a good marketing strategy for each new product that is produced where the strategy needs to be planned by taking into account the determinants of the success of new products on the market. Several new product marketing strategies, namely the S–O Strategy based on strength and opportunity considerations, consist of strategies prioritizing product quality, online marketing (online marketing), online competition, discounts, and giveaways. The W–O strategy is based on consideration of weaknesses and opportunities, consisting of market analysis strategies, attractive packaging, reviews or testimonials, and collaboration with business partners. The S–T strategy is based on consideration of strengths and challenges, consisting of strategies to maintain product quality and taste, maintain affordable product prices, and seek alternative quality raw materials when raw material prices rise. The W–T strategy is based on the consideration of weaknesses and challenges, consisting of research and development strategies, patenting product names, excellent service, and product evaluation.
FAKTOR-FAKTOR YANG MEMPENGARUHI INITIAL RETURN PERUSAHAAN DI INDONESIA Mahirun; Khoiri Yanti; Titi Rahayu Prasetiani
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 4 No. 1 (2023): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v4i1.3465

Abstract

Abstract. This study aimed to analyze the effect of debt to equity ratio, return on equity ratio, underwriter reputation, percentage of stock offerings, firm size, and earnings per share on initial return. The population of this research is 201 companies do in an Initial Public Offering (IPO) listed on the Indonesia Stock Exchange in 2017 to 2020. The total sample of this research are 133 companies which have the requirements. The analyze data in this study using the multiple linear regression models and there are 91 companies for classic assumption test. The results of this study showed, the debt to equity ratio and return on equity have a negative effect, but not significant on the initial return. The underwriter's reputation become the concentration of investors. Shares offered and firm size give the great affect for investors make a decision. From this study, the conclution is the biggest reason investors buy shares offered is the amount of earnings per share Keywords: initial return; underwriter; return on equity; earning per share; debt to equity ratio; firm size; universitas pekalongan
Tata Kelola Perusahaan yang Baik Terhadap Manajemen Laba pada Badan Usaha Milik Negara Indonesia yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2021 Sri Rahayu
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 4 No. 1 (2023): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v4i1.3477

Abstract

This The neglect of the principles of Good Corporate Governance in all aspects of the life of the nation and state is one of the most fundamental factors that triggers the occurrence of a multi-dimensional crisis in Indonesia. To achieve maximum corporate value, management and shareholders are expected to be able to synergize to realize good corporate governance. This study aims to analyze good corporate governance on earnings management in Indonesian State-Owned Enterprises listed on the Indonesia Stock Exchange. The quantitative approach becomes a research method with secondary data as a source of research data obtained by researchers indirectly through intermediary media. Internal data collection techniques are literature studies or the use of documents as secondary data sources in quantitative research. The data analysis technique used descriptive statistics. Descriptive statistics aim to provide a summary of the data sample and do not use the data to make conclusions on the population. The results show that the Covid-19 pandemic that has occurred in the world has also affected the investment world in Indonesia. Since the Covid-19 case, the trend of the Composite Stock Price Index has decreased. Fluctuations in the capital market affect people's behavior in investing because analyzing the capital market is not just looking at numbers, but also looking at the behavioral financial or economic aspects of investors' behavior. Percentage Change in Public Consumption of the 5 highest consumer goods are health products, food ingredients, credit or data packages, ready-to-eat food and beverages, the 3 consumption goods are the outputs of companies in the consumer goods industry sector. Good corporate governance is an important component of a company's lasting success.
Dampak Pernikahan Dini Di Tinjau Dari Aspek Sosial Humaniora Dan Aspek Ekonomi Pada Keluarga Petani Di Kabupaten Sumbawa : The Impact of Early Marriage in Review from the Social, Humanities and Economic Aspects of Farmer Families in Sumbawa Regency Noviana
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 4 No. 1 (2023): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v4i1.3478

Abstract

The issue of early marriage is important to note. Based on data from the Sumbawa Regency Religious Court, there are at least more than 20 cases of underage marriages that occurred within two months, namely the January-February 2022 period. Worse yet, most of them are known to be pregnant out of wedlock. The research method is a qualitative method with the aim of digging deeper into information related to early marriage in terms of social, humanities and economic aspects. This research is limited to farmer families in Sumbawa Regency, this is because the average community in Sumbawa Regency has a job as a farmer. The research location was determined by purposive sampling, namely in Labuhan Badas District with the consideration that most of the population still depend on the agricultural sector and cases of early marriage have increased. Data analysis techniques are data reduction, data presentation, conclusion drawing and verification. The results of the study indicate that the low understanding of parents both from the social humanities aspect and the lack of opportunities in the economic field due to the low human resources and the high level of poverty cause early marriages to occur frequently, the impact is the high divorce rate. Mentally they are not ready and economically they are not able.
Analisis Intervensi Niat Menggunakan Financial Technology Dan Keputusan Pengguna Jasa Milliani Susantri; Pristiyono; Meisa Fitri Nasution
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 4 No. 1 (2023): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v4i1.3500

Abstract

The purpose of this study is to analyze from a different angle by placing the views ofrespondents through variables and indicators of the perception of the convenience of fintechand the perception of the benefits of fintech on the level of fintech. This study took 150samples of the population of Labuhanbatu Regency who lives in the city of Rantauprapat. Thedata collection method is in the form of primary data with the Google Form application inwhich there is a Likert scale. Determination Sampling using simple random sampling. Thedata analysis technique uses descriptive statistics and data analysis uses partial least squares(PLS) to obtain latent variables for prediction purposes with the stages of analysis of theouter model, inner model, and hypothesis testing. The results show that the perception of theconvenience of fintech has a direct effect on the intention to use fintech, the perception of thebenefits of fintech has a direct effect on the intention to use fintech, the perception of theconvenience of fintech has a direct effect on user decisions, the perception of the benefits offintech has no direct effect on user decisions and the intention to use fintech has a direct effecton decisions. user.

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