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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 62 Documents
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Analisis Ukuran Perusahaan, Audit Tenure, Dan Leverage Terhadap Opini Audit Going Concern Pada Perusahaan Sektor Manufaktur Yang Terdaftar Pada BEI Periode 2019-2021 Mardiyanto, Doni; Hastuti, Fitri Ari
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.v16i2.2228

Abstract

This study aims to determine the effect of company size, audit tenure and leverage on going concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period, either partially or simultaneously. This research is a quantitative research. The sampling technique used was purposive sampling by taking secondary data from the www.idx.co.id page. The population of this research is 183 companies where 68 companies are the sample. The analysis technique used is descriptive statistics, panel data regression analysis, panel data regression model, panel data regression model selection and hypothesis testing. The results of this study state that: company size has no effect on going-concern audit opinion, tenure audit has no effect on going-concern audit opinion, leverage has a negative effect on going-concern audit opinion. firm size, audit tenure and leverage have a simultaneous effect on going concern audits.
Knowledge Management Dosen Terhadap Kompetensi Mahasiswa Akuntansi Pada Perguruan Tinggi Rosita, Rosita; Susanto, Heri; Kade R.K., Ida Ayu; Wulandari, Amy
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.v16i2.2252

Abstract

Permasalahan kompetensi akuntansi dalam proses pembelajaran pasca pandemi Covid-19 saat ini masih perlu perhatian. Penelitian-penelitian yang berkaitan dengan isu kompetensi pembelajaran akuntansi dimasa pandemi Covid-19 sudah banyak diteliti. Tetapi penelitian tersebut lebih banyak melihat dari sisi motivasi belajar, pengetahuan, ketrampilan, IPK, sikap mahasiswa, minat mahasiswa dan kemampuan mahasiswa dalam beradaptasi ditengah pandemi. Pada aspek dosen sebagai tenaga pengajar belum banyak dieksplorasi. Banyak penelitian belum melihat knowledge management dosen dalam beradaptasi dengan pembelajaran online, bagaimana kemampuan konseptual, situasional, instruksional dan penguasaaan teknologi pembelajaran online. Langkah awal dari penelitian ini adalah mengumpulkan data-data yang berhubungan dengan obyek yang akan digunakan sebagai sample yaitu dosen perguruan tinggi jurusan akuntansi di DI YOGYAKARTA. Selanjutnya akan melakukan observasi dan penyebaran kuisioner sebagai sarana untuk memperoleh data yang akan diolah dan dianalisis dengan menggunakan teknik analisis regresi. Hasil penelitian pemahaman TIK dosen tidak signifikan berpengaruh terhadap kompetensi mahasiswa sedangkan variabel sikap dosen dan personil KM berpengaruh signifikan terhadap kompetensi mahasiswa.
Peran Full Cost Recovery dalam Penentuan Tarif Desa Wisata: Studi Kasus pada BUMDes Susanto, Heri; Rosita, Rosita; Hidayat, Riskin; Kade R.K., Ida Ayu
Jurnal Bisnis dan Kewirausahaan Vol 17 No 1 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v17i1.2468

Abstract

This study aims to analyze the tariff determination in Village Owned Enterprises (BUMDes) based on Full Cost Recovery (FCR) methods and its impact on the rural community. The research was conducted in Tourism Village, Daerah Istimewa Yogyakarta, representing the implementation of BUMDes tariff policies. This study will explore the factors influencing tariff setting and examine the economic and social implications at the local community level in the context of a tourism-oriented village enterprise. By utilizing a Full Cost Recovery approach, the research encompasses both direct and indirect costs associated with the services provided by the Village Owned Enterprises. The various factors that impact tariff setting, including operational costs, community expectations, and market demand. Additionally, it will evaluate the broader economic and social effects of these tariffs on the local population, assessing whether they enhance or hinder community well-being. By focusing on a tourism-centric village, this research seeks to provide a nuanced understanding of how Full Cost Recovery principles can be effectively applied in rural settings. The findings are expected to contribute valuable insights into the tariff-setting processes within similar communities and inform policymakers on strategies to balance economic sustainability with social equity.
PENGARUH HARGA, VARIAN PRODUK DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN MINUMAN WISCO ICE (Survei Pada Konsumen Minuman Wisco Ice Di Surakarta) Julianto Simanjuntak; Adcharina Pratiwi
Jurnal Bisnis dan Kewirausahaan Vol 17 No 2 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v17i2.2470

Abstract

The purpose of this study is to analyze the significance of the influence of price, product variants and promotions on purchasing decisions on Wisco Ice beverage consumers in Surakarta. This study uses a survey method, the types of data used are qualitative data and quantitative data, the data sources used are primary data and secondary data. The population in this study is Wisco Ice beverage consumers in Surakarta whose exact number is unknown. The number of samples studied was 100 people. The sample size was calculated using Leedy's formula. The sampling technique uses accidental sampling. Data collection methods used: questionnaires, observations and literature studies. Data analysis techniques used validity test, reliability test, classical assumption test, regression analysis. The results of the study concluded that price, product variants and promotions have a significant effect on purchasing decisions on Wisco Ice beverage consumers in Surakarta. The results of the determination coefficient obtained the result that the contribution of the influence given by price variables, product variants and promotions on the purchase decision of Wisco Ice beverage consumers in Surakarta was 74.6%, while the remaining 25.4% was influenced by other factors outside the variables studied, such as brand image, lifestyle, social media and product quality.
Mengungkap Penghindaran Pajak Perbankan Dari Profitabilitas, Leverage, dan Ukuran Perusahaan Virda Kunto Tri Atmojo; Sugiarti Sugiarti; Faiz Rahman Siddiq
Jurnal Bisnis dan Kewirausahaan Vol 17 No 2 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v17i2.2607

Abstract

The aim of this research is to determine the influence of profitability, debt levels and company size on tax avoidance practices. This research is a type of quantitative research by conducting hypothesis testing. The research design uses associative research, namely to find out whether there is a relationship between two or more variables. The research population is all companies listed on the Indonesia Stock Exchange (BEI). The samples were taken from 10 banking companies taken using purposive sampling technique. The required data is obtained from the company website or from the Indonesian Directory Exchange (IDX). Data analysis techniques use classic assumption tests and multiple regression analysis, F test, R2 test, and t test. The research results show that: (1) Profitability (ROA) statistically has a negative effect on CETR. The higher the level of profitability, the lower the CETR (which means the higher the level of tax avoidance). (2) Leverage (DER) statistically has a negative effect on CETR. The higher the level of leverage, the lower the CETR (which means the higher the level of tax avoidance). (3) Company size has no effect on tax avoidance. Company size has no impact on tax avoidance activities.
Analisis Faktor-Faktor Yang Memengaruhi Kinerja Pegawai RSUD Grati Kabupaten Pasuruan Risqi Isnia Sabrina; Widi Hariyanti; Faiz Rahman Siddiq
Jurnal Bisnis dan Kewirausahaan Vol 17 No 2 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v17i2.2608

Abstract

The purpose of this research to analyze affecting factors of employee performance at Grati General Hospital Kabupaten Pasuruan. The analysis in this research uses independent variables were organizational commitment, organizational culture, motivasion, and work dicipline.The sample in this research were employees in every department at Grat General Hospital Kabupten Pasuruan. Data collection methods used a questionnaires. Data quality test in this research used the R2 test, F test, and T test. The result of this research indicate that variable organizational commitment, organizational culture, and motivation does not effect the employees performance while the variable work dicipline has a significant effect on employee performance.
Kualitas Pelayanan Sebagai Pembentuk Kepuasan Pelanggan di Industri Restoran Thania Frisca Wardhani; Waluyo Budi Atmoko; Sugiyarmasto Sugiyarmasto; Yulianto Yulianto
Jurnal Bisnis dan Kewirausahaan Vol 17 No 1 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract This study aims to examine a customer satisfaction model. Customer satisfaction is hypothesized to be influenced by service quality, while service quality is affected by customer orientation. Customer orientation is influenced by both job satisfaction and work motivation. Furthermore, job satisfaction is expected to be influenced by work motivation, and work motivation is also proposed to have a direct effect on customer orientation. The data were collected through questionnaires distributed to customers and employees of Rocket Chicken restaurants in Surakarta, Indonesia. Purposive sampling was employed to select the respondents, comprising 40 employees and 100 customers. The hypotheses were tested using simple regression analysis. The findings indicate that work motivation has no significant effect on either job satisfaction or customer orientation. In addition, job satisfaction does not have a significant effect on customer orientation, and customer orientation does not significantly influence service quality. However, service quality has a significant positive effect on customer satisfaction.
Determinan Kepuasan Masyarakat: Peran Kualitas Pelayanan pada Unit Pelayanan SKCK Polres Karanganyar Wahyono Santoso; Didik Setyawan; Yulianto Yulianto
Jurnal Bisnis dan Kewirausahaan Vol 17 No 2 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v17i2.3096

Abstract

Abstract This study aims to examine the effect of service quality built on the dimensions of Tangibles, Reliability, Responsiveness, Assurance and Empathy on Customer Satisfaction at the Karanganyar Station Police SKCK service unit. The research data was obtained through a questionnaire distributed to SKCK applicants at the Karanganyar Police Station SKCK Service Unit. Sampling using probability sampling method with the number of respondents as many as 100 people. Hypothesis testing with SPSS application and multiple linear regression analysis. The results of the study show that partially the dimensions of Tangibles, Reliability and Assurance have a significant effect on customer satisfaction, while the dimensions of responsiveness and empathy do not significantly affect customer satisfaction.
PENGARUH CO-BRANDING PADA NIAT BELI Muhammad Iqbal; Waluyo Budi Atmoko; Sugiyarmasto Sugiyarmasto
Jurnal Bisnis dan Kewirausahaan Vol 18 No 1 (2025): Jurnal Bisnis Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract This study aims to examine the effect of co-branding on purchase intention. Data were obtained through a laboratory experiment conducted at Setia Budi University in Surakarta. The experimental technique used 35 participants. Hypothesis testing used the Kolmogorov-Smirnov normal distribution test and paired sample test. The results indicate that co-branding advertising strengthens consumer purchase intention.
MODIFIKASI PERILAKU MENURUNKAN KONSUMSI DAGING MERAH Zulfa Diah Riptiana; Waluyo Budi Atmoko; Nang Among Budiadi
Jurnal Bisnis dan Kewirausahaan Vol 18 No 2 (2025): Jurnal Bisnis Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v18i2.3100

Abstract

ABSTRACT This study aims to examine the influence of behavioral variables on reducing red meat consumption. The behavior of reducing red meat consumption is caused by the intention to reduce red meat consumption. The intention to reduce red meat consumption is influenced by attitudes towards red meat consumption, past experiences, awareness of the consequences of consuming red meat, and pro-environmental beliefs. Data were obtained through questionnaires that have been distributed to the community. The sampling technique used was Purposive Sampling with 200 respondents. Hypothesis testing used structural equation modeling analysis (Structural Equation Modeling - SEM) and logistic regression analysis. The results of the study obtained the results of the behavior of reducing meat consumption did not affect the intention to reduce red meat consumption, the intention to reduce red meat consumption did not affect attitudes towards red meat consumption, the intention to consume red meat did not have a positive effect on past experiences, and awareness of the consequences of consuming red meat had a positive effect on pro-environmental beliefs.

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