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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 5 Documents
 1 
Search results for , issue "Vol. 3 Issue 3 (2024)" : 5 Documents clear
THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION, SUSTAINABILITY REPORT, ASYMMETRIC INFORMATION, AND FINANCIAL PERFORMANCE ON FIRM VALUE Saputra, Mashari; Windyastuti, Windyastuti
UTSAHA: Journal of Entrepreneurship Vol. 3 Issue 3 (2024)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v3i3.618

Abstract

This research examines the effect of green accounting, sustainability report, asymmetric information, and financial performance on firm value. Green accounting and sustainability reports are becoming more important as awareness of sustainability and corporate social responsibility increases. On the other hand, asymmetric information can affect investors’ decisions, while financial performance is often a primary indicator in company valuation. The basic materials sector companies are concerned with the environment. Besides the environment, companies also need to be concerned about social issues, balanced information, and financial performance. By analyzing these factors, this research aims to determine whether green accounting, sustainability report, asymmetric information, and financial performance affect firm value. Firm value is measured by Tobin’s Q ratio, while other variables are measured by methods such as PROPER for green accounting, CSRIj for sustainability report, Bid Ask Spread (BAS) for asymmetric information, and Return on Assets (ROA) for financial performance. Data was taken from the company website, IDX, and the Ministry of Environment and Forestry, with a sample of 77 basic material sector companies listed on the IDX for the 2019-2022 period. Data analysis was conducted with multiple regression using Excel and SPSS 23. The results of this research indicate that green accounting and sustainability reports affect firm value. While asymmetric information and financial performance have no effect on firm value.
ANTECEDENTS OF CUSTOMER SATISFACTION AND ITS EFFECT ON ATTITUDINAL AND BEHAVIORAL LOYALTY:: Study on Indihome Customers of PT. Telkom Indonesia Witel Bandung Utami, Kadek Yunita; Widodo, Dr. Teguh
UTSAHA: Journal of Entrepreneurship Vol. 3 Issue 3 (2024)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v3i3.619

Abstract

As telecommunications and information technology users grow, a new innovation emerged from PT Telkom Indonesia, fixed broadband, which PT Telkom Indonesia Tbk issued its product called IndiHome in 2015. Judging from the Triple Play service which is IndiHome's flagship service, as well as other services, IndiHome's core product is its internet service. While other services such as voice (telephone) and Interactive TV (UseeTV) are augmented products. This research examines the relationship between service quality, customer satisfaction, and customer loyalty in the context of PT Telkom Indonesia's IndiHome product. IndiHome, launched in 2015, offers a core internet service with additional features like voice and interactive TV. The research aims to provide strategic recommendations to PT Telkom Indonesia to enhance customer retention as well. A quantitative, causative approach was applied, with data collected from 258 IndiHome customers in Bandung through online questionnaires. Using structural equation modeling (SEM) analysis, the research concluded that there was no statistically significant correlation between behavioral loyalty, customer satisfaction, and service quality. However, these relationships were validated when considering intervening variables.
THE IMPACT OF TRANSFORMATIONAL LEADERSHIP ON EMPLOYEE PERFORMANCE AND CUSTOMER IN THE CAMBODIAN HAIRDRESSING INDUSTRY Khath, Bora
UTSAHA: Journal of Entrepreneurship Vol. 3 Issue 3 (2024)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v3i3.628

Abstract

This study investigates the impact of transformational leadership on employee performance job satisfaction, and customer satisfaction within the Cambodian hairdressing industry. By analyzing secondary data from various studies, key findings indicate that transformational leadership practices, such as inspirational motivation, individualized consideration, intellectual stimulation, and ideal influence, significantly enhance employee morale and productivity. Employees perceive these leadership behaviors positively, resulting in higher job satisfaction and improved service quality. The study also provides practical recommendations for salon owners to adopt transformational leadership strategies effectively, including defining clear vision and goals, offering individualized support, encouraging innovation, leading by example, and recognizing employee achievements. While relying on secondary data presents certain limitations, this research underscores the need for primary data collection to gain more nuanced insights. Future research should include employee surveys and interviews, longitudinal studies, and cross-cultural comparisons to explore the long-term effects and broader applicability of transformational leadership practices in service industries. These findings have significant implications for salon management, highlighting the potential of transformational leadership to drive business success in competitive markets. This study aims to offer actionable insights for salon owners and set the stage for further exploration of leadership practices in the Cambodian context.
SUSTAINABLE HR PRACTICES THROUGH INCLUSIVE TALENT DEVELOPMENT IN SHARIA BANKING Setiawati, Anindya Prastiwi; Mujanah, Siti; Sumiati, Sumiati
UTSAHA: Journal of Entrepreneurship Vol. 3 Issue 3 (2024)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v3i3.656

Abstract

Sharia banking has been challenged to create sustainable human resource management that meets Islamic principles. The need for inclusive talent management is becoming increasingly important to support operational sustainability and fairness within the organization. Therefore, this research is conducted to examine inclusive talent development as a key aspect of talent management for achieving sustainable human resources in Sharia banking practices. This research uses a qualitative case study method, with the findings presented as propositions. Data was collected through interviews and document analysis. The research shows that inclusive talent development not only helps individuals grow but also plays a key role in keeping talent within the organization. This includes identifying talent, developing technical and general skills, and using retention strategies like clear career paths, promotions, and fair compensation based on position. These findings highlight a strategic approach to sustainable HR management in sharia banking, where talent development fosters a supportive, inspiring work environment that helps retain employees and ensures long-term success for the organization.
ANALYSIS OF ECONOMIC LITERACY AND BUSINESS CAPITAL ON ENTREPRENEURIAL DECISIONS IN STREET VENDORS IN THE FIELD KAREBOSI MAKASSAR Nasir, Nasir
UTSAHA: Journal of Entrepreneurship Vol. 3 Issue 3 (2024)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v3i3.672

Abstract

Karebosi Square, Makassar, is one of the centers of economic activity that is a place for many street vendors (PKL) to run their businesses. In this context, entrepreneurial decisions are very important for street vendors to survive and develop in the midst of increasingly fierce competition. These decisions are often influenced by economic literacy and business capital, where economic literacy includes an understanding of financial management and business strategy, while business capital includes financial resources to start and run a business. This study aims to understand the influence of economic literacy and business capital on entrepreneurial decisions in street vendors in Karebosi Field, Makassar. This study uses a qualitative approach with a case study method. Data was collected through in-depth interviews with 10 main informants, namely street vendors who have entrepreneurial experience in Karebosi Field. Field observations and documentation are also used to reinforce the data obtained. The data was analyzed using thematic analysis techniques to identify patterns and relationships between the variables studied. The results of the study show that economic literacy affects the way traders manage capital and face business challenges. A good understanding of economic literacy helps traders in making strategic decisions, such as capital allocation, cost control, and business development planning. In addition, access to business capital determines the ability of traders to start and maintain their business activities. This study concludes that economic literacy and business capital are key factors in entrepreneurial decision-making for street vendors.

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