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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 8 Documents
 1 
Search results for , issue "Vol. 1 Issue 3 (2022)" : 8 Documents clear
THE CHALLENGE IDENTIFICATION OF GOVERNMENT ACCOUNTANT IN VIRTUAL ERA Persulessy, Grace; Kusumawati, Dr. Andi; Nirwana, Dr. Nirwana
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.216 KB) | DOI: 10.56943/joe.v1i3.86

Abstract

This research aim to identify the problems and challenges of their accountants working in virtual technology era. The author believes that identifying the challenges government accountants face in this technological era will make it easier for them to work to serve the public. This study depends on the results of scientific studies as evidence of the kingdom of the field and analyzed under a phenomenological approach then we can present a valid and convincing finding in answering the problems of this research. The review processes conducted by researchers are data coding, evaluation, and in-depth interpretation to get valid findings. The data obtained from several literature sources through an electronic search system by installing keywords. From the study results and discussion, it concludes that the challenges faced by public accountants include the importance of them mastering technology and understanding how the public desires services. In other words, the challenge of the public accounting profession in globalization era is the liberalization of accounting services. These obstacles will result in the importance of education and qualifications that necessary for public accounting services. It is hoped that these findings will become an essential part of future policymaking.
THE IMPACT OF ACCOUNTING IMPLEMENTATION, BUDGET USER BEHAVIOR, AND INTERNAL CONTROL ON FRAUD PREVENTION OF REGIONAL APPARATUS ORGANIZATIONS IN ARU ISLANDS REGENCY Warkula, Yohanes Zefnath; Kusumawati, Dr. Andi; Nirwana, Dr. Nirwana
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.056 KB) | DOI: 10.56943/joe.v1i3.87

Abstract

Good accounting implementation by government and optimal supervision toward the quality of government financial reports are expected to improve the accountability of government agencies' performance. Therefore, the performance of governmental administration can be optimal. This study aims to empirically test the application of accounting, budget user behavior, and internal control that affect the prevention of fraud in Government of Aru Islands Regency. This research used quantitative research with descriptive approach, it use Slovin sample formula, and the sample needed by the author to process data is 148 people from 236 specified populations. Based on the the results and discussion of the research, it can be concluded several things that: Partial internal control has significant positive effect on fraud prevention in Aru Islands Regency Government.
ONLINE BUSINESS PRACTICES FOR VIDEO-BASED LEARNING IN DISCOVERY ENGLISH ACADEMY Yudha, Indra Pradipa
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.208 KB) | DOI: 10.56943/joe.v1i3.105

Abstract

This business plan aims to analyze the business performance of online video-based learning of Discovery English Academy, to find out the comparison of business performance with the business plan of online video-based learning of Discovery English Academy, and to know the implementation of marketing strategies and production aspects in online video- based learning Discovery English Academy. In the implementing process of the online video-based learning Discovery English Academy6, it was found that there were two main problems when launching the online video-based learning product of Discovery English Academy, including; promotion issues, and also selling price issues. In implementing this business practice, Discovery English Academy uses the Digital Channel Revolution marketing strategy, Integrated Marketing Communication (IMC), Brand Awareness, as well as Pull and Push Marketing Strategy to overcome promotional problems. In addition to the problem of selling prices, Discovery English Academy uses a Discount Strategy using a promo code. From the implementation of its business practice, it can be concluded that the optimization of multiple social media channels and also the initial cost determination are the two most essential aspects in carrying out the Discovery English Academy's online video- based learning business practice.
THE INFLUENCE OF ORGANIZATIONAL CLIMATE ON OCB AND EMPLOYEE ENGAGEMENT WITH JOB SATISFACTION AS AN INTERVENING VARIABLE Wardono, Gadang; Moeins, Prof. Dr. Anoesyirwan; Sunaryo, Dr. Widodo
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v1i3.117

Abstract

This research aims to determine the effect of organizational climate on OCB and employee engagement with job satisfaction as an intervening variable for permanent employees at middle management level of cement industry in Bogor. The research method uses mixed method with questionnaire for quantitative research and Delphi method for qualitative research. The research sample was 183 people from 334 permanent employees at middle management level. The conclusion in this research is there is a significant positive effect with the coefficient value Z1= 0.551 organizational climate on OCB. There is a significant positive effect with coefficient value Z2 = 0.578 organizational climate on employee engagement. There is a significant positive effect with the coefficient value xy = 0.939 organizational climate on job satisfaction. There is a significant positive effect with coefficient value yz₁ = 0.413 job satisfaction on OCB.
PERFORMANCE ANALYSIS OF GRHASIA MENTAL HOSPITAL TRAINING AND INSTALLATION DEVELOPMENT WITH BALANCED SCORECARD METHOD Handayu, Tuti; Tjahjono, Prof. Dr. Heru Kurnianto; Hidayah, Dr. Dr. Nur
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v1i3.118

Abstract

The Education Research and Development Installation of Grhasia Mental Hospital (RSJ) have never implement a performance measurement, then it is not known what extent the success of financial and non-financial management in achieving organization vision and goals. This research was conducted to analyze the performance of Training and Development Installation of RSJ Grhasia through balanced scorecard (BSC) method with 4 perspectives, called finance, customers, internal business processes, then learning and growth. This research is a descriptive research which is analyzed descriptively analytic. The quantitative data were obtained from secondary data and survey results from internal (employees) and external customers (practice students). The research results from financial perspective shows poor results for income level and effectiveness ratio. On the other hand, it shows good results for Cost Recovery Rate/CRR. Customer perspective that shows satisfied results on employee satisfaction level and good results on student satisfaction level with education and training installation services.
THE INFLUENCE OF MOTIVATION, SELF-EFFICACY AND FAMILY ENVIRONMENT ON STUDENTS’ INTEREST FOR ENTREPRENEURSHIP: Survey on Students of Management Study Program, Faculty of Economics at Slamet Riyadi University Surakarta Suprayitno, Suprayitno; Ariati, Viola Verli
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v1i3.138

Abstract

This study aims to explain the impact of motivation, self-efficacy, and family environment on students' interest in entrepreneurship. The research was conducted using a survey method on 2018 students from the Management Study Program at the Faculty of Economics, Slamet Riyadi University. Data collection techniques included questionnaires and observations. The sampling method used was purposive sampling, with 80 respondents who had taken entrepreneurship courses and were active students from the class of 2018. Based on the t-test results, motivation and family environment significantly influenced students' interest in entrepreneurship, whereas self-efficacy did not have a significant effect. Meanwhile, the F-test results showed that motivation, self-efficacy, and family environment collectively influenced students' entrepreneurial interests. The coefficient of determination (R2) was found to be 0.420, indicating that 42% of students' entrepreneurial interest is influenced by motivation, self-efficacy, and family environment, while the remaining 58% is affected by other variables not examined in this study. Therefore, students need to enhance their motivation, self-efficacy, and family support for entrepreneurship as preparation for their careers after graduation.
THE EFFECTIVENESS OF CONTINUOUS AUDITING IMPLEMENTATION: DEVELOPING AUTOMATED AUDIT SYSTEMS FOR FRAUD AND ERROR DETECTIONS Antonio, Gregorius Rudy
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v1i3.157

Abstract

Continuous Auditing is a new approach that allows auditors to understand control points, control rules thoroughly and system controls and with more frequent, automated data analysis; hence increased audit relevance and reliability will ultimately improve audit quality. This paper aims to prove the effectiveness of Continuous Auditing in bridging auditing with the challenges of detecting fraud and errors. In the KKK Department Store, Continuous Auditing was proven to significantly improve the audit quality and internal control of the organization, with a very significant decrease in audit Findings in 2012 and 2013. The continuous audit Findings in 2012 decreased by 75.76% or decreased by 3,523 from the Findings in 2011 followed by a decrease in Findings of 81.44% or 3787 Findings from 2011 to 2013. Manual audit Findings also decreased very significantly by 96.19% or 733 Findings from 2011 to 2012 and a decrease of 99.74% or by 760 Findings from 2011 to 2013. This significant decrease in continuous auditing Findings was due to real-time audits, population data, not samples, and continuous improvement of parameters. Another important factor that significantly influences the effectiveness of continuous auditing is the interaction between the continuous auditing component, the owner, the internal auditor, and all related parties. Strong leadership from the owner, efficient and effective interaction from internal auditors, inherent and tight supervision and strong motivation make continuous auditing a reliable tool or method that helps management achieve its goals. Continuous Auditing has proven to be very significant in improving audit quality and organizational internal control but has proven ineffective in handling transactions involving manual transactions and collusions. This study looks at two key controls: "checking whether there is a Receiving Report made more than the date specified on the Purchase Order" and "checking whether there is a Receiving Report that is not in accordance with the authorized purchasing order". An effective solution is eliminating such manual transactions or authorizations made through systems with inherent control. This solution was implemented in 2013 and successfully resolved the issue. A continuous audit approach is an approach that is efficient and effective as well as sustainable and can provide timely signals in dealing with fraud and errors through internal control and risk mitigation.
THE EFFECT OF REGISTRATION, E-FILING, AND E-BILLING APPLICATIONS ON TAX PAYER LEVEL SATISFACTION OF TAXPAYER COMPLIANCE AT KPP PRATAMA JOMBANG 2019-2020 Winoto, Haris Tri Ramadhani; Pudjolaksono, Drs. Eko
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 3 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v1i3.158

Abstract

This research investigates the influence of registration, e-Filing, and e-Billing applications on taxpayer satisfaction and their subsequent impact on taxpayer compliance.  Conducted among individual taxpayers registered at KPP Pratama Jombang, the study utilized a sample of 103 respondents.  Data analysis was performed using Partial Least Squares (PLS) with the Smart PLS 3.0 software.  The findings reveal that the registration application significantly affects taxpayer satisfaction, positively impacting taxpayers by eliminating the need for in-person visits to the local KPP for registration, thus saving valuable time previously spent queuing.  Similarly, e-Filing also demonstrates a significant positive effect on taxpayer satisfaction, streamlining and expediting tax return reporting through the DJP application or website, accessible anytime and anywhere.  Conversely, e-Billing does not show a significant effect on taxpayer satisfaction, attributed to a lack of understanding regarding the e-billing system, the distance between taxpayers' residences and payment points like banks, post offices, or ATMs, and the resulting queues and time constraints caused by limited access to these facilities.  Finally, the research indicates that taxpayer satisfaction influences taxpayer compliance, with higher levels of satisfaction correlating with increased compliance.

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