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<![CDATA[The Influence of Entrepreneurship Education on Interest in Entrepreneurship is Moderate by Self-Efficacy ]]>
<![CDATA[Irvan Ali Mustofa]]>;
<![CDATA[Saiful Nggufron Efendi]]>;
<![CDATA[Diana Elvianita Martanti]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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DOI: 10.62398/probis.v14i5.296
<![CDATA[The aim of this research is to determine and analyze the influence of entrepreneurship education on the entrepreneurial interest of students at the Faculty of Economics, Balitar Islamic University, which is moderated by self-efficacy. This research used a sample of 30 people who were determined randomly. This research uses descriptive analysis techniques and Moderated Regression Analysis. The results show that entrepreneurship education and self-efficacy have a significant effect on entrepreneurial interest. Apart from that, self-efficacy moderates the influence of entrepreneurship education on entrepreneurial interest. It can be interpreted that self-efficacy strengthens the influence of entrepreneurship education on the entrepreneurial interest of students at the Accounting Study Program, Faculty of Economics, Balitar Islamic University.]]>
<![CDATA[Basic Concepts of Fair Value Measurement: Analysis of PSAK 68 ]]>
<![CDATA[Ari Purwanti]]>;
<![CDATA[Ilham Rahim]]>;
<![CDATA[Aprih Santoso]]>;
<![CDATA[Flourien Nurul Ch]]>;
<![CDATA[Devvy Rusli]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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DOI: 10.62398/probis.v14i5.299
<![CDATA[In recent years, the accounting world in Indonesia has focused on the application of new accounting standards oriented to the International Financial Reporting Standard (IFRS) issued by the International Accounting Standard Board (IASB), which compares the concept of fair value to the old concept of book value and reports submitted more relevant. This article aims to explain the application of the basic concept of fair value measurement based on the convergence of IFRS and PSAK 68 as a substitute for historical costs using the literature study method. The results of this study reveal that in Indonesia the concept of fair value was fully implemented in 2012 and in its application fair value has a relevant nature.]]>
<![CDATA[Literature Review: Identifying the Effect of Competitiveness on Sales in International Markets for Gayo Coffee Products ]]>
<![CDATA[Ayu Kartika]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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DOI: 10.62398/probis.v14i5.301
<![CDATA[Indonesia is the fourth largest coffee producer in the world after Brazil, Vietnam and Colombia. However, in the period 2018-2021 the value of Indonesian coffee exports decreased in line with the low volume of Indonesian coffee exports that year when compared to the previous period so that Indonesia's position fell from fourth to fifth as a coffee exporter in the world. Therefore, it is necessary to conduct research that aims to analyze the competitiveness of Indonesian coffee in the period 2011-2021 using the Revealed Comparative Advantage (RCA) analysis, Dynamic Revealed Comparative Advantage (DRCA), and Trade Specialization Index (ISP). The results showed that there was a decline in the competitiveness of Indonesian coffee in the international market, even though Indonesia is currently at the maturity stage. One of the efforts to respond to this problem is to strengthen the development of Indonesian coffee agribusiness which is integrated and collaborates with each other between its subsystems by paying special attention to coffee farmers.]]>
<![CDATA[The Influence of Profession Risk and Income Level on The Decision to Purchase Personal Accident Insurance Products (Case Study of Bandar Setia Kec Village Community, Percut Sei Tuan): ]]>
<![CDATA[Gita Islya Asmara]]>;
<![CDATA[Muhammad Arif]]>;
<![CDATA[Nurul Jannah]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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DOI: 10.62398/probis.v14i5.302
<![CDATA[This study seeks to determine the impact of profession risk and income level on consumer choice of personal accident insurance products in Bandar Setia Village, Kec. Percut Sei Tuan. This research utilizes a quantitative approach. Using the cluster random sampling model and subsequent random sampling, the population is collected. By using the Slovin formula with an error rate of 10%, the population of this study amounted to 17,269 people so that the total sample was 100 people. Descriptive statistical analysis, Partial Least Square (SEM-PLS), Outer Model, and Inner Model are the data processing methods used in this study. The results of the research processed with SmartPls 3.2.9 Software show that Profession Risk (X1) has no effect on Purchase Decisions (Y) with the T-statistic showing a number of 0.211 <1.96 and it can also be proven that the P value is 0.839 > 0 .05. And the level of income affects purchasing decisions with a T-statistic value indicating a range of 5,925 > 1.96 and it can also be proven by looking at the P value of 0.000 <0.05. Based on the results of the F-Square Test for Profession Risk (X1) and Income Level (X2) which influence the purchase decision (Y) simultaneously, it can be seen that the F hit is greater than the F table, namely 48.5 > 3.09. And the R-Square of 0.524 indicates that profession risk and income level have a simultaneous effect of 52% on buying decisions]]>
<![CDATA[Effect of Goodwill Value Toward Firm Value ]]>
<![CDATA[Antoni Antoni]]>;
<![CDATA[Kurniawan Arif Maspul]]>;
<![CDATA[Lena Ellitan]]>;
<![CDATA[Siti Nuridah]]>;
<![CDATA[Fudji Sri Mar'ati]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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DOI: 10.62398/probis.v14i5.304
<![CDATA[This research aims to contribute to filling a significant gap by studying changes in the value of mining companies' goodwill, this study highlights the focus of research on companies that report positive goodwill values will then be considered to have high intellectual capital, so investors assume the company has better earning potential in the future. This research sample consists of mining companies listed on the Indonesia Stock Exchange in 2018-2020. The analysis techniques used linear regression analysis are simple. The results of simple linear r egression analysis in this study indicate that the value of goodwill has no effect on firm value.]]>
<![CDATA[Effect of Female Board of Commissioners, Managerial Ownership and Debt Policy on Tax Aggressiveness ]]>
<![CDATA[Indah Oktari Wijayanti]]>;
<![CDATA[Susanti Usman]]>;
<![CDATA[Ratih Juwita]]>;
<![CDATA[Erna Kustyarini]]>;
<![CDATA[Ayatullah Al Quddus]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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DOI: 10.62398/probis.v14i5.305
<![CDATA[The purpose of this article is to analyze the influence of female commissioners, managerial ownership and debt policy on tax aggressiveness. This article is based on agency theory, namely to understand the relationship between variables. The object of this article is a mining sector company, the Coal subsector on the Indonesian Stock Exchange (BEI) is used as a research object. The sample used was 15 companies during 2016-2018. The method used in sampling is purposive sampling. Data analysis uses classical assumption tests and hypothesis testing using the multiple linear regression method. The results of the research show that Women's Board of Commissioners, Managerial Ownership and Debt Policy have no influence on Tax Aggressiveness. The control variable measurement of leverage has a significant relationship to tax aggressiveness and measurements of company age, company size and probability do not have a significant relationship to Tax Aggressiveness.]]>
<![CDATA[Comparison of the Performance of Cryptocurrency Bitcoin and Stock as an Alternative Investment ]]>
<![CDATA[Shabrina Herawati]]>;
<![CDATA[Kurniawan Arif Maspul]]>;
<![CDATA[Heri Sasono]]>;
<![CDATA[I Gusti Ngurah Agung Dewantara Putra]]>;
<![CDATA[Muhammad Syafri]]>;
<![CDATA[Raúl Eleazar Arias Sánchez]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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DOI: 10.62398/probis.v14i5.306
<![CDATA[The research aims to test whether there is a real difference between the investment performance of bitcoin and other investment instruments, namely shares. This research is quantitative research. The unit of analysis in this research is the monthly closing price of bitcoin and LQ45 shares for the period January 2018 to April 2021, namely 80 pieces of data. The analytical method used is the comparative method and the data used is secondary data. The results of this research show that there is no real difference between bitcoin and LQ45 shares when viewed from returns, there is a real difference between bitcoin and LQ45 shares when viewed from risk, there is a real difference between bitcoin and LQ45 shares when viewed from Sharpe performance measures. When making an investment, pay close attention to the returns and risks of both bitcoin and shares, don't be tempted by the potential profits without knowing the various risks that could occur and spreading assets across several investment instruments is one of the things recommended by this research.]]>
<![CDATA[The influence of work ethic, work discipline, and work stress on the performance of employees of the East Jakarta City Administration Secretariat ]]>
<![CDATA[Bayu Sukma Wisesajati]]>;
<![CDATA[Renny Husniati]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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DOI: 10.62398/probis.v14i5.307
<![CDATA[This research’s purpose is to determine and prove the influence of self-efficacy, organizational justice, and perceived organizational support on organizational citizenship behavior. This research analyzes 48 staff in Secretariat of the Administration City of East Jakarta as a sample, with a sampling technique using a Probability Sampling technique and Simple Random Sampling by spin-wheels. The SEM based PLS is chosen as data analysis technique in this study. The results of the study shows that (1) Work Ethic has a positive and significant effect on Employee Performance in the Secretariat of the Administration City of East Jakarta, (2) Work Discipline has a positive and significant effect on Employee Performance in the Secretariat of the Administration City of East Jakarta, (3) Work Stress has a positive and significant effect on Employee Performance in the Secretariat of the Administration City of East Jakarta.]]>
<![CDATA[The Influence of Job Rotation and Job Operational Standards on Employee Achievement ]]>
<![CDATA[Roza Noverita]]>;
<![CDATA[Afni Yeni]]>;
<![CDATA[Wahyu Indah Mursalini]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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DOI: 10.62398/probis.v14i5.308
<![CDATA[This research aims to determine the effect of work rotation and work operational standards on the work performance of BKPSDM employees in Solok Regency with a sample of 38 respondents who were studied using quantitative methods. Based on the results of statistical analysis, it can be interpreted that Job Rotation partially has a significant effect on Employee Work Performance, this is proven by the t test with a significant value of tcount 5.360 > ttable 2.030 in the significance level value, 0.000 < 0.0. So it can be interpreted that job rotation has a significant effect on employee work performance. Based on the results of statistical analysis, it can be concluded that Work Operational Standards partially have a significant effect on the Work Performance of Solok Regency BKPSDM Employees. This is proven by the T test with a significant value of tcount 2.691 > t table 2.030 and a significance level value of 0.011 < 0.05. So it can be concluded that Work Operational Standards have a significant effect on the Work Performance of Solok Regency BKPSDM Employees. Simultaneously, Job Rotation and Work Operational Standards have a significant effect on the Job Performance of Solok Regency BKPSDM Employees. This is proven by using the F test with a significant value of fcount 21.159 > ftable 3.27 and the resulting significant value is 0.000 and this value is much smaller than a (0.05). This can also be seen from the R Square value obtained at 0.547 or 54.7% and the remaining 45.3% is influenced by other variables not included in this research. Keywords: Job Rotation, Work Operational Standards, and Work Performance]]>
<![CDATA[Accounting Study Program Student Readiness in Facing The World Of Work in The Society 5.0 Era ]]>
<![CDATA[Risa Septiani]]>;
<![CDATA[Nida Nusaibatul Adawiyah]]>;
<![CDATA[Mufid Suryani]]>;
<![CDATA[Cicilia Erly Istia]]>
<![CDATA[ ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science ]]>
Publisher : <![CDATA[Lembaga Riset, Publikasi dan Konsultasi JONHARIONO ]]>
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DOI: 10.62398/probis.v14i5.309
<![CDATA[The era of society 5.0 is the concept of technological development that increases automation and digitalization in the industrial and production sectors. The concept of society 5.0 states that technology will coexist with humans to improve the quality of life in a sustainable manner, including in the world of education. The aim of this research is to determine the readiness of Gunadarma University accounting study program students in facing the world of work in the era of society 5.0. This research uses a combined approach between qualitative and quantitative methods. The data used in this research is primary data. The variable used in this research is work readiness which focuses on the professional skills of an accountant. The indicators used are an adoption of IES 3 and the dimensions measured according to IAESB 2019 are intellectual, interpersonal and communication, personal and organizational. The results of the research show that the readiness of Gunadarma University accounting study program students to face the world of work in the era of society 5.0 obtained the highest results in the dimensions of interpersonal and communication skills, the second rank was personal skills, the third rank was the dimension of organizational skills and the fourth rank was the dimension of intellectual skills.]]>
