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Jurnal Bisnis dan Kewirausahaan
Published by Universitas Setia Budi
ISSN : -     EISSN : 23021322     DOI : https://doi.org/10.31001/jbk
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Bisnis dan Kewirausahaan merupakan media publikasi ilmiah yang diterbitkan dua kali setahun oleh Fakultas Ekonomi Universitas Setia Budi, yang bertujuan untuk memberikan sarana komunikasi ilmiah melalui penyampaian berbagai hasil penelitian, artikel ilmiah, tinjauan buku, serta pemikiran-pemikiran inovatif dalam bidang bisnis, kewirausahaan, manajemen, akuntansi, dan perpajakan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 56 Documents
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Analisis Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba Yuiyanti, Wiwi; Hariyanti, Anies Indah
Jurnal Bisnis dan Kewirausahaan Vol 16 No 1 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v16i1.2092

Abstract

This study aims to analyze the effect of Corporate Governance on earning management. The population in this study was 27 state-owned companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The sample technique used was purposive sampling and resulted in 24 companies being selected as samples with a total of 72 observations. The data analysis technique used was multiple regression analysis, as well as hypothesis testing using the Eviews 12 application.The results showed that the audit committee, independent commissioner, institutional ownership and foreign ownership together have a significant effect on earning management, the audit committee and institutional ownership have a significant effect on earning management. Independent commissioners and foreign ownership have no significant effect on earning management.
Pengaruh Harga Paket Produk, Suasana Kafe Dan Lokasi Terhadap Minat Beli Konsumen Kafe Belikopi Kota Tegal Wiyanti, Sari; Stevanus, Stevanus; Widianingrum, Dwi Ayu; Farizi, Muhammad Syadan; Rahma, Mahardina Yunidar; Kurniawan, Billy Lorenzo
Jurnal Bisnis dan Kewirausahaan Vol 16 No 1 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v16i1.2095

Abstract

Bisnis kafe dan restoran saat ini sangat berkembang di Indonesia terutama di kota Tegal. Ditengah menjamurnya kafe dan resto di kota Tegal, Belikopi hadir ditengah-tengah persaingan dengan bisnis yang serupa. Tujuan penelitian ini menganalisis pengaruh harga paket produk, suasana kafe dan lokasi kafe terhadap minat beli konsumen. Jenis penelitian ini adalah kuantitatif. Teknik pengambilan sampling yang digunakan adalah non probability sampling. Penentuan jumlah sampel dengan accidental sampling sebanyak 100 responden konsumen Belikopi Kota Tegal.Hasil penelitian dengan uji t diperoleh Variabel Harga Paket Produk terhadap variabel Minat Beli nilai thitung sebesar 4,343 yang berarti thitung > ttabel yaitu 4,343 > 1,661 dengan nilai sig. = 0,000 < 0,05 artinya H1 diterima. Variabel Suasana Kafe terhadap variabel Minat Beli nilai thitung sebesar 2,251 yang berarti thitung > ttabel yaitu 2,251 > 1,661 dengan nilai sig. = 0,027 < 0,05 artinya H2 diterima. Variabel Lokasi Kafe terhadap variabel Minat Beli didapatkan nilai thitung sebesar 0,115 < 1,661 yang berarti thitung < ttabel yaitu dengan nilai sig. = 0,909 > 0,05, artinya H3 ditolak. Hasil uji F diperoleh Fhitung 24,386 yang artinya lebih besar dari Ftabel yaitu 24,386 > 2,669 dengan nilai sig. adalah 0,000 dengan kata lain sig. < 0,05 atau 0,000 < 0,05, sehingga dapat diartikan bahwa H4 diterima.
Pengaruh Kenyaman Pada Komunikasi Getok Tular Daring Kristiantoro, Vinsent Ferry; Atmoko, Waluyo Budi; Sugiyarmasto, Sugiyarmasto
Jurnal Bisnis dan Kewirausahaan Vol 14 No 2 (2021): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v14i2.1549

Abstract

This study aims to examine the effect of online consumer satisfaction on online word-of-mouth, the effect of convenience of access on online consumer satisfaction, the effect of transaction convenience on online consumer satisfaction and the effect of service convenience on online consumer satisfaction. Online word of mouth or electronic word of mouth is currently a trend that is proven to be able to influence the buying behavior of a consumer.The data in this study were obtained through questionnaires distributed to the general public. The sample used is 200. The sampling technique used is purpose sampling. Testing the validity and reliability used SPSS. Hypothesis testing is done by using SEM (Structural Equation Modeling) analysis.The results in this study indicate that the four hypotheses are supported. The online consumer satisfaction variable has a positive effect on online word-of-mouth. Access convenience variable has a positive effect on online consumer satisfaction. The transaction convenience variable has a positive effect on online consumer satisfaction. And the service convenience variable has a positive effect on online consumer satisfaction. The results of this study mean that the convenience provided by an online application will give a sense of satisfaction to the individual and be able to have a positive impact on the individual doing word-of-mouth online.
Determinan Gaya Hidup Minimalis: Apakah Berpengaruh Terhadap Gaya Hidup Minimalis Afriyadi, Afriyadi; Atmoko, Waluyo Budi; Sugiyarmasto, Sugiyarmasto
Jurnal Bisnis dan Kewirausahaan Vol 15 No 1 (2022): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v15i1.1812

Abstract

Gaya hidup minimalis telah diakui luas mampu menciptakan kesejahteraan hidup dan keberlanjutan lingkungan alam (Bradshaw, 2019). Oleh karena itu, gaya hidup minimalis sangat penting dalam upaya menciptakan kebahagiaan hidup seseorang. Namun,dalam kenyataannya, konsumerisme semakin meningkat.Hal ini diindikasikan dengan semakin tingginya intensitas kesakitan yang dialami manusia, serta kerusakan lingkungan alam yang semakin luas. Segala akibat negative ini berakar pada konsumsi berlebihan. Penelitian ini merupakan penelitian kausal, untuk menguji hubungan sebab akibat antar variabel yang diteliti ( masalah kelebihan harta benda, belanja hati hati, usia produk dan kemandirian) Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi berganda.penelitian menggunakan desain survei. Teknik penyampelan yang digunakan adalah purposive sampling, dengan Obyek penelitian adalah perilaku belanja masyarakat yang tercermin dari barang dan jasa yang dikonsumsi sehari-hari.Persamaan regresi di atas menjelaskan bahwa variabel masalah kelebihan harta benda belanja hati hati, usia produk. Kemandirian. Maka hipotesis variabel independent terhadap variabel dependent tidak terdukung.karena pada hakikatnya manusia adalah makhluk sosial yang tidak akan pernah merasa puas dan selalu berkeinginan untuk memenuhi segala kebutuhanya.Peneliti disini berharap nantinya khalayak dapat memahami makna-makna dari gaya hidup minimalis. Selain itu peneliti juga berharap melalui penelitian ini, setiap orang dapat memanfaatkan uang yang dimilikinya dengan baik, tidak hanya untuk keinginan dan memuaskan hasratnya terus menerus namun juga memikirkan kebutuhan yang lain didalam kehidupan nyata.
Modifikasi Perilaku Menurunkan Konsumsi Daging Merah Riptiana, Zulfa Diah; Atmoko, Waluyo Budi; Budiadi, Nang Among
Jurnal Bisnis dan Kewirausahaan Vol 15 No 1 (2022): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v15i1.1826

Abstract

Penelitian ini bertujuan untuk menguji pengaruh variabel perilaku mengurangi konsumsi daging merah. Perilaku mengurangi konsumsi daging merah disebabkan oleh niat mengurangi konsumsi dahing merah. Niat mengurangi konsumsi daging merah dipengaruhi oleh sikap terhadap konsumsi daging merah, pengalaman masa lalu, kesadaran terhadap akibat mengonsumsi daging merah, dan keyakinan prokelingkunganan. Data diperoleh melalui kuesioner yang telah dibagikan kepada masyarakat. Teknik penyampelan yang digunakan yaitu Purposive Sampling sebanyak 200 responden. Uji hipotesis menggunakan analisis permodelan persamaan structural (Structural Equation Modelling – SEM) dan analisis regresi logistik. Hasil penelitian mendapatkan hasil perilaku mengurangi konsumsi daging tidak berpengaruh pada niat mengurangi konsumsi daging merah, niat menurunkan konsumsi daging merah tidak berpengaruh pada sikap terhadap konsumsi daging merah, niat terhadap konsumsi daging merah tidak berpengaruh positing pada pengalaman masa lalu, dan kesadaran terhadap akibat mengonsumsi daging merah berpengaruh positih pada keyakinan prokelingkunganan
Keputusan Pembelian Kosmetik Halal Ditinjau Dari Brand Image, Harga, Performance SPG Dan Kualitas Produk Lestari, Yunia Ike; Diharto, Awan Kostrad; Wulandari, Fitri
Jurnal Bisnis dan Kewirausahaan Vol 16 No 2 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v17i2.2148

Abstract

Fluctuations in consumer decisions in buying halal cosmetics (especially Wardah) are interesting because there are many factors that influence this decision. This study uses four independent variables (Brand Image, Price, SPG Performance, and Product Quality) which are thought to influence consumer decisions in buying Wardah cosmetics. The research method used in this study is a quantitative method with a questionnaire. The population in this study were consumers who had purchased wardah cosmetic products with a non-probability sampling technique using purposive sampling. The sample criteria used in this study are consumers who live in Surakarta and have purchased Wardah cosmetic products. The results showed that Brand Image, SPG Performance, and Product Quality proved to have a significant positive effect on Wardah's cosmetic purchasing decisions. However, the price variable has no effect on the decision to purchase Wardah cosmetics.
Pengaruh Pengeceran, Harga Grosir Dan Promosi Penjualan Terhadap Loyalitas Konsumen Mall Di Tegal Wiyanti, Sari; El Fatin, Vinka Maulida; Solekha, Intan Haniyatus; Ahmad, Nurhaliza; Aulia, Vira
Jurnal Bisnis dan Kewirausahaan Vol 15 No 2 (2022): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v16i2.2097

Abstract

The conditions of high competition in the retail business require business people to maintain consumer loyalty so that consumers do not switch to their competitors. The aim of this research is to analyze the influence of Retailing, Wholesale Prices and Promotional Sales on Consumer Loyalty. The type of research used is quantitative research. The samples in this research were consumers who shopped at supermarkets, malls and modern retail stores in Tegal. The sample size was determined using the Cochran formula, namely 100 respondents. The sampling technique is non-probability sampling and sample determination is through the Accidental Sampling method. The research coefficient results for the Retail and Consumer Loyalty variables are positive at 0.192, meaning they are positively related. The value of tcount > ttable is 2.341 > 1.661 with a sig value. 0.021 < 0.05 means H1 is accepted. The variable coefficient for wholesale prices and consumer loyalty is positive at 0.356, meaning there is a positive relationship. The value of tcount > ttable is 4.034 > 1.661 with a sig value. 0.000 < 0.05 means H2 is accepted. The coefficient of the sales promotion perception variable and consumer loyalty is positive at 0.486, meaning there is a positive relationship. tcount > ttable, namely 4.175 > 1.661 with a sig value. 0.000 < 0.05, meaning H3 is accepted. The Fcount result is 35.607 with a sig value. signature. < 0.05 or 0.000 < 0.05, so H4 is accepted.
Membangun Keunggulan Kompetitif Tahu Aci Produk Asli Tegal Melalui Diferensiasi Produk, Kemasan Dan Harga Wiyanti, Sari; Aleyda, Fifi; Hidayah, Ismiyati; Azizah, Helatul; Maulina, Friska Era
Jurnal Bisnis dan Kewirausahaan Vol 16 No 2 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v16i2.2099

Abstract

Aci tofu is a typical tofu food from Tegal and is currently threatened with competition because many foreign products enter Tegal with unique products, traditional packaging and product prices that must compete with other products. The aim of this research is to analyze the influence of product differentiation, packaging and price on the competitive advantage of aci tofu products. This type of research is quantitative research. The population of this research is Aci tofu consumers in Tegal. The sampling technique is nonprobability sampling with the Accidental Sampling method. And the sample used was 100 respondents. The results of the product differentiation t test obtained a value of tcount > ttable or 5.160 > 1.985 and a sig value. 0.000 < 0.05 means that H1 is accepted, so there is a positive influence of product differentiation on competitive advantage. The packaging variable obtained a value of tcount > ttable, namely 4.136 > 1.985 and a sig value. 0.009 < 0.05 means that H2 is accepted, so there is a positive influence of packaging perception on competitive advantage. The price variable obtained is tcount > ttable or 2.210 > 1.985 and the sig value. 0.034 < 0.05, meaning that H3 is accepted, it is concluded that price has a positive effect on competitive advantage. The F test results obtained Fcount > Ftable 18.454 > 2.466, so H4 is accepted. So, the hypothesis that there is an influence of product differentiation, packaging, and price perception on the competitive advantage of Tahu Aci products is accepted.
Membangun Perilaku Pembelian Bisnis Franchise Ayam Crispy Di Tegal Melalui Saluran Distribusi, Harga Dan Kualitas Produk Wiyanti, Sari; Tresna Pamungkas, Bisma Reza; Alimudin, Toat Nur; Maulana, M. Arif; Ichsan, Achmad Faqihul
Jurnal Bisnis dan Kewirausahaan Vol 16 No 2 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v16i2.2103

Abstract

The cripy chicken franchise business in Tegal City is a business opportunity for beginners and does not have a high risk. This business product is very popular with people of all walks of life and all ages. The purpose of this study was to analyze the buying behavior of the crispy chicken franchise business in the city of Tegal. This type of research is quantitative research, with a population of crispy chicken franchise traders in Tegal City. The sampling technique used is non-probability sampling and the sampling method is accidental sampling. The results of the research based on the distribution channel t test obtained the tcount value, namely -0.185 <1.661 with a sig. 0.853 > 0.05 means that H0 is accepted and H1 is rejected. The price obtained by tcount is 3,490 > 1.661 with a sig. 0.001 <0.05 means that H0 is rejected and H2 is accepted. Product Quality, namely 1,886 > 1,661 with a sig. 0.043 <0.05 means that H0 is rejected and H3 is accepted. The results of the F test obtained fcount > ftable, namely 27,578 > 2.467 with a sig. is 0.00 in other words the sig. < 0.05 or 0.000 < 0.05, means that H0 is rejected. Based on the results of the F test, then H4 is accepted, it is concluded that there is influence of Distribution Channels, Prices, and Product Quality together simultaneously influence the Buying Behavior of Crispy Chicken Franchise Business in Tegal City.
Analisis Pengaruh Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Dan Kota Di Indonesia Nahak, Maria Regina Novita; Astuti, Titiek Puji; Sugiarti, Sugiarti Sugiarti
Jurnal Bisnis dan Kewirausahaan Vol 16 No 2 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v16i2.2224

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of hotel taxes, restaurant taxes, entertainment taxes and parking taxes on local revenue of regencies and cities in Indonesia. The population in this study is the financial statements of regencies and cities throughout Indonesia. The sampling technique uses purposive sampling method and obtained 998 samples during 2 years of observation. The source of data uses in this study is secondary data in the form of district and city financial report documents that have been audited by the Supreme Audit Agency (BPK). The results shows that hotel taxes, restaurant taxes, entertainment taxes, and parking taxes has a positive effect on local revenue. This shows that the level of revenue obtained from local taxes can affect local revenue.

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