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Utsaha: Journal of Entrepreneurship
Published by JF Publisher
ISSN : -     EISSN : 28098501     DOI : https://doi.org/10.56943/joe
Core Subject : Economy,
Economics, Econometrics & Finance
UTSAHA is Scientific Journal of Entrepreneurship that has specificities in fields of Management and Entrepreneur such as: Entrepreneurship and Ethics Entrepreneurship and Administration Entrepreneurship Education Corporate Entrepreneurship Social Entrepreneurship Sustainable Entrepreneurship SMEs Entrepreneurship Business Education Development on Learning Materials, Teaching models, and Learning Media Management (such as Marketing Management, Financial Management, HR Management, Operation/Production Management, Business Management, etc.) Economic Entrepreneurship Technopreneur etc
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 4 Documents
 1 
Search results for , issue "Vol. 1 Issue 1 (2022)" : 4 Documents clear
THE INFLUENCE OF AUDIT QUALITY ON EARNING MANAGEMENT IN MANUFACTURING COMPANIES ON THE IDX FOR 2017-2019 PERIODS Kurniawan, Karel Sava; Antonio, Dr. Gregorius Rudy
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 1 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.392 KB) | DOI: 10.56943/joe.v1i1.44

Abstract

The focus of this study is to investigate and obtain the empirical evidence about the impact of audit quality on earning management. The measurement of audit quality is proxied into two parts, called the size of KAP and auditors of industry specialization, the size of auditors is formulated using a dummy variable where the company audited by Big- 4 is given code 1 while the company audited by Non-Big-4 is given code 0. For industrial specialization auditors, they are formulated using a dummy variable where if the market share is more than equal to 20%, code 1 will be given and code 0 is given less than 20%. The object in this study is a company engaged in the manufacturing sector that has gone public and is listed on the Indonesia Stock Exchange. The sampling method used was a non-probability purposive judgmental sample and resulted in 104 companies that met the requirements for research. he data were analyzed based on the range of years from 2017, 2018 and 2019. The method of multiple linear regression analysis was used for data analysis and hypothesis development, giving rise to research results that: 1) KAP size does not have a negative effect on earning management, and (2) specialized auditors industry has no negative effect on earnings management.
THE CHARACTERISTICS OF AUDIT COMMITTEE, AUDIT QUALITY AND PROFIT MANAGEMENT IN NON-FINANCIAL SECTOR COMPANIES Osianto, Vira; Pudjolaksono, Drs. Eko
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 1 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.866 KB) | DOI: 10.56943/joe.v1i1.45

Abstract

One of the main things that often attract the attention of users of financial statements in assessing the company's performance is to look at the company's profits for that period. This encourages managers to show the best performance for their interests, so it is not uncommon for managers to practice earnings management. With the auditing of financial statements carried out by the audit committee and external auditors, it is hoped that they can detect and prevent those manipulation. The purpose of this study is to provide empirical evidence regarding the effect of audit committee characteristics and audit quality on earnings management. The data used in this study are non-financial sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period which were selected using the purposive sampling method. The hypotheses were tested using multiple linear regression models. The results showed that audit committee size, audit committee expertise, the size of the Public Accounting Firm (KAP) and firm size had a significant effect on earnings management.
ACADEMIC HONESTY IN ACCOUNTING EDUCATION Hastuti, Maria Eugenia; Alimbudiono, Ria Sandra; Vashti, Isabela Viani
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 1 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.902 KB) | DOI: 10.56943/joe.v1i1.46

Abstract

Academic dishonesty is often found in the educational institution, one of which is in the university. The behavior of academic dishonesty that exists in students, especially accounting students, is an important problem that must be addressed in prevention. As an accounting student who is expected to become an accountant, he should have high integrity toward existing norms and regulations. Therefore, it is necessary to develop the accounting students so that they do not do academic dishonesty that can affect their behavior in the future. In preventing these actions, it is necessary to know the accounting student’s motivation in committing the academic dishonesty. To determine the motivation of academic dishonesty committed by accounting students, the authors applied the method of interviews, observation, and document analysis. The method that implemented are determining the participants’ criteria and making random retrieval data to determine the participant. There are 24 accounting students of 2017 who were taken at one of the universities in Surabaya. The results of the study state that there are different motivations for each student; however, there is one common motivation that is to achieve good grades. From research results that have uncovered the students’ motivations in conducting academic dishonesty, the authors also uncover the effects of academic dishonesty with the ways to prevent it. The ways in preventing the academic dishonesty is by emphasizing self- development in students as an internal means, while external means are by maximizing technological regulations and equipment at the university.
AL-GHAZALI'S SHARIA ETHICS FRAMEWORK IN COMMUNITY-BASED TOURISM MANAGEMENT Widodo, Tri; Warmin; Khaerunisa, Unis; Zebua, Sukriyadin; Wahdan
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 1 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v1i1.888

Abstract

This study examines the management practices of Situ Pasir Maung, a community-based tourist destination in Dago Village, Parungpanjang District, Bogor Regency, through the lens of Imam Abu Hamid Al-Ghazali's Islamic business ethics framework. As tourism intensifies globally, ensuring that tourism management aligns with Islamic ethical principles becomes increasingly critical, particularly in Muslim-majority contexts. This research addresses two principal questions: how tourism management is practically implemented at Situ Pasir Maung, and to what extent these practices conform to Al-Ghazali's ethical dimensions. Employing a qualitative descriptive approach, the study utilizes semi-structured interviews with five key informants, direct field observations, and documentation analysis to gather empirical data. The findings demonstrate substantial alignment between operational practices and Al-Ghazali's four core ethical principles: al-dunya mazra'at al-akhirah (the world as preparation for the hereafter), maslahah (social welfare), akhlaq al-karimah (moral virtue), and avoidance of riba (usury). The management exhibits integration of spiritual consciousness into daily operations through collective prayers and prohibition of un-Islamic entertainment, prioritizes community welfare through local employment and profit-sharing mechanisms, maintains moral excellence through transparent pricing and honest conduct, and adheres to Sharia-compliant financing through mudharabah and musyarakah arrangements. The study concludes that Al-Ghazali's classical ethical framework remains relevant and operationalizable in contemporary tourism management, offering a replicable model for sustainable Islamic tourism development that reconciles economic viability with ethical integrity and social responsibility.

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