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INDONESIA
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 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) Simanjuntak, Julianto; Pratiwi, Adcharina
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 Tri Atmojo, Virda Kunto; Sugiarti, Sugiarti; Siddiq, Faiz Rahman
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 Sabrina, Risqi Isnia; Hariyanti, Widi; Siddiq, Faiz Rahman
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.

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