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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. 4 Issue 2 (2025)" : 5 Documents clear
THE INFLUENCE OF CAREER DEVELOPMENT AND MOTIVATION ON EMPLOYEE PERFORMANCE AT BHAYANGKARA HOSPITAL Lubis, Ria; Rinawati
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 2 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i2.765

Abstract

This study aims to analyze the effect of career development and work motivation on employee performance at Polri Training Center Bhayangkara Hospital. The background of this study is based on the importance of human resource performance in ensuring the quality of health services, which is influenced by internal factors such as career development and work motivation. The approach used in this study is quantitative, with a survey method of the entire population of 165 hospital employees, consisting of medical and non-medical personnel. Data collection was conducted using a Likert scale closed questionnaire that had been tested for validity and reliability. Data analysis was conducted with multiple linear regression to test the simultaneous and partial effects between variables. The results showed that career development positively and significantly affects employee performance, with a significance value of 0.000 and a decisive contribution (β = 0.834). In contrast, work motivation did not show a statistically significant effect on employee performance (significance 0.122), although the direction of the relationship remained positive. The regression model has an R² value of 0.732, which means the career development and motivation variables together explain 73.2% of the variation in employee performance. This study emphasizes the importance of career development strategies in hospital HR management systems and the need for new approaches to improve the effectiveness of work motivation.
CORPORATE GOVERNANCE DETERMINANTS OF BANK FINANCIAL PERFORMANCE THROUGH GREEN BANKING IN INDONESIA Dalimunthe, Ibram Pinondang; Gursida, Hari; Indrayono, Yohanes
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 2 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i2.768

Abstract

The return on equity (ROE) is used as an indicator of profitability that is of concern to the bank’s internal and external parties; the pressure on the increasingly difficult environmental situation urges banks to be involved in their role in reducing the impact of damage without setting aside profitability. This research analyzes the effect of institutional ownership, managerial ownership, audit committee, independent commissioner, and ASEAN corporate governance scorecard on return on equity through disclosure of green banking practices in Indonesia. This research method uses a quantitative approach with secondary data. The sample of this study was 13 banks that were members of the Indonesian Sustainable Finance Initiative (IKBI) in 2018-2023, and they were analyzed by path analysis using SmartPLS version 4. The results indicate that institutional ownership negatively affects the green banking disclosure index, while managerial ownership, the audit committee, and independent commissioners show no effect. The ASEAN Corporate Governance Scorecard positively affects the index. In turn, the index positively influences return on equity (ROE). Institutional ownership does not affect ROE directly, but its negative impact is fully mediated by the disclosure index. Managerial ownership has a negative effect on ROE, while independent commissioners have a positive one; the audit committee and the governance scorecard show no direct effect on ROE. The disclosure index does not mediate the effects of managerial ownership, the audit committee, or independent commissioners on ROE, yet it fully mediates the positive effect of the governance scorecard.
DIGITAL AUDIT TECHNOLOGIES IN ACCOUNTING INFORMATION SYSTEMS: A SYSTEMATIC LITERATURE REVIEW OF CONTEMPORARY TRENDS AND PROFESSIONAL IMPLICATIONS Herdiana, Krisna; Nugrahanti, Trinandari Prasetya
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 2 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i2.778

Abstract

Contemporary business environments have experienced unprecedented technological advancement, fundamentally transforming traditional auditing practices within accounting and information systems. Digital transformation introduces sophisticated technologies that challenge conventional audit methodologies, necessitating comprehensive examination of emerging trends and implications. Despite expanding literature on technological integration in auditing, substantial gaps remain in understanding digital audit adoption landscapes, particularly regarding dominant technologies, implementation barriers, and organizational impacts. This investigation explores prevailing trends, identifies predominant technologies, assesses associated benefits and challenges, and examines digital auditing implications within accounting and information systems domains. The research employs systematic literature review methodology, analyzing ten peer-reviewed scholarly articles published between 2020-2025, sourced from Scopus and SINTA databases. Findings reveal that big data analytics, artificial intelligence, blockchain technology, robotic process automation, and cloud computing constitute primary technological foundations of modern digital auditing. These innovations demonstrate substantial contributions toward enhanced audit quality, transformed auditor roles, and strengthened organizational governance structures. However, implementation encounters significant obstacles including adoption disparities among firms, insufficient digital competency among practitioners, and heightened data security concerns. The study recommends developing adaptive strategies for human resource development, comprehensive technology integration frameworks, and sustainable digital audit policy formulation.
FINANCIAL FEASIBILITY ANALYSIS FOR DECISION-MAKING IN THE YODYA TOWER OFFICE BUILDING CONSTRUCTION PROJECT IN MAKASSAR Yusmin, Yusmin; Onaning, Kamaruzzaman
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 2 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i2.815

Abstract

In the era of globalization and increasingly intense business competition, investment decision-making has become a key aspect of managing business operations efficiently and sustainably. Investing in office building construction is a strategic move that requires thorough planning and meticulous analysis. Poor investment decisions in such projects can have significant impacts on a company's financial stability and long-term viability. Therefore, the investment in the “Yodya Tower Office Building Construction Project in Makassar” necessitates a financial feasibility analysis based on capital budgeting methods, utilizing investment feasibility indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index (PI), Discounted Payback Period (DPP), and Payback Period (PP). Based on the financial feasibility calculations for the Yodya Tower Office Building Construction Project with an investment horizon of 20 years, the analysis yielded an NPV of IDR 15,737,034,946, an IRR of 9.73%, a PI of 1.15, a DPP of 18.4 years, and a PP of 11.9 years. According to these five investment parameters, the Yodya Tower Office Building Construction Project is considered financially feasible. Additionally, a sensitivity analysis was conducted to identify the variables that most significantly affect the investment feasibility indicators. This was further elaborated through three possible business scenarios: optimistic, normal, and pessimistic. The analysis revealed that an increase in construction costs is the most sensitive factor impacting the project's cash flow, leading to changes in NPV and other feasibility indicators. Furthermore, the capital structure analysis indicated that utilizing 30% equity and 70% debt financing would result in the most optimal NPV outcome.
SERVICE QUALITY, PRICING, AND CUSTOMER SATISFACTION EFFECTS ON REFERRAL INTENTION: A CASE STUDY OF JAJAN DOELOE CAFÉ Pakpahan, Arnoldus; Onaning, Kamaruzzaman
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 2 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i2.816

Abstract

The rapid expansion of café businesses in Indonesia reflects changing consumer lifestyles characterized by increased social dining and leisure activities. However, intensified competition has created challenges for establishments that fail to prioritize customer-centric approaches, potentially leading to customer defection and reduced referral behaviors. This study investigates the determinants of referral intention in the café industry, specifically examining how service quality, pricing, and customer satisfaction influence customers' willingness to recommend establishments to others. The research employed a quantitative methodology utilizing survey data from 100 customers of Jajan Doeloe Café in Bogor, Indonesia. Data analysis was conducted through Partial Least Squares Structural Equation Modeling (PLS-SEM) version 3.0 to test the proposed hypotheses. The measurement instruments incorporated established scales including SERVQUAL dimensions for service quality assessment and validated constructs for pricing perception, customer satisfaction, and referral intention. The empirical findings reveal significant variations in the influence of different factors on referral intention. Customer satisfaction emerged as the strongest predictor of referral behavior (β=0.526, p<0.001), followed by pricing perceptions (β=0.276, p=0.002). Surprisingly, service quality demonstrated no significant impact on referral intention (β=0.005, p=0.937). These results suggest that in the café context, customer satisfaction and perceived value through appropriate pricing strategies are more critical for generating positive word-of-mouth recommendations than traditional service quality dimensions. The findings provide strategic guidance for café management prioritization and resource allocation decisions.

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