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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. 5 issue 2 (2026)" : 5 Documents clear
Organizational and Social Support in Employee Post-Recovery Adaptation: Evidence from Indonesian Mining Tidy Natanagari; Jaya Addin Linando
UTSAHA: Journal of Entrepreneurship Vol. 5 Issue 2 (2026)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v5i2.984

Abstract

Employees returning to work following serious illness or workplace injury face complex physical and psychological challenges that extend well beyond the clinical recovery process. Despite growing scholarly interest in organizational support and workplace social support, limited research has examined how these two constructs operate during the post-recovery phase within high-risk industrial settings, particularly in the mining sector. This study investigates the forms of organizational support provided by PT Kaltim Prima Coal and the influence of workplace social support on employee adaptation following recovery. A qualitative phenomenological approach was adopted, and data were collected through semi-structured interviews with six purposively selected employees who participated in the company's Work Rehabilitation Program. Thematic analysis following the six-phase framework of Braun and Clarke was employed, with manual coding conducted through Microsoft Excel. The findings reveal that organizational support operates across three interconnected dimensions: psychosocial recognition, which encompasses employee appreciation and workload adjustment; medical-functional assistance, including clinical consultation and specialist referral; and structural-administrative oversight through continuous HR monitoring. Workplace social support, delivered through supervisory guidance, emotional validation, and peer collaboration, further reduces occupational stress, restores self-confidence, and strengthens work motivation during reintegration. Structured reintegration through the WRP was also perceived as substantially more restorative than conventional sick leave arrangements. Collectively, these findings extend Perceived Organizational Support theory to a previously underexamined population and offer evidence-based implications for occupational rehabilitation policy design in high-risk industrial environments.
Factors Influencing Cryptocurrency Investment Decisions Among Indonesian Retail Investors: A Quantitative Study Steven Purnama; Kamaruzzaman Onaning
UTSAHA: Journal of Entrepreneurship Vol. 5 Issue 2 (2026)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v5i2.985

Abstract

The rapid growth of cryptocurrency markets in Indonesia has attracted millions of retail investors, yet the behavioral and motivational factors that drive individual investment decisions in this context remain insufficiently understood. This study examines the simultaneous influence of five variables, namely investment experience, motivation, risk perception, investment interest, and financial literacy, on cryptocurrency investment decisions among Indonesian retail investors. A quantitative cross-sectional design was employed, with data collected from 168 respondents drawn from an active Indonesian cryptocurrency investment community forum through a structured Likert-scale questionnaire administered in February 2023. Multiple linear regression analysis was conducted using IBM SPSS version 23 to test six hypotheses. The results confirm that all five variables jointly and significantly influence cryptocurrency investment decisions, with the integrated model explaining 96 percent of the total variance in investment decisions. Among individual predictors, motivation emerged as the dominant positive influence, followed by risk perception and investment interest, while investment experience contributed a smaller but statistically significant positive effect. Financial literacy was the only variable to exert a significant negative effect, indicating that more financially literate investors exhibit greater caution toward cryptocurrency participation. These findings support, extend, and in the case of financial literacy partially contradict prior empirical studies, contributing an integrative multi-factor framework to the growing literature on cryptocurrency investment behavior in emerging markets. The study offers practical implications for investors, financial educators, and policymakers working to strengthen investor protection and financial decision-making quality within Indonesia's rapidly expanding digital asset ecosystem.
An Integrated Governance Framework for SME Performance and Socio-Economic Development: The Bora SME Performance System in Cambodia Bora Khath
UTSAHA: Journal of Entrepreneurship Vol. 5 Issue 2 (2026)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v5i2.998

Abstract

Small and medium-sized enterprises (SMEs) play a significant role in economic growth, employment generation, and business development, particularly in emerging economies. However, many SMEs continue to face governance, performance management, and human capital development challenges that limit long-term sustainability and competitiveness. This study proposes the Bora SME Performance System (BPS) as an integrated governance framework designed to support SME performance and organizational capability development. The framework consists of five core dimensions: Profit Engine, Process Discipline, Performance Control, People Accountability, and Potential Development. In addition, the study conceptually introduces a balanced integration between Human Resource Management (HRM) and Human Capital Management (HCM) to strengthen both operational performance and workforce capability development. Drawing on the Resource-Based View, Human Capital Theory, and contemporary governance literature, this study develops a conceptual model linking governance structures, organizational capability, and SME performance outcomes. The framework contributes to SME governance literature by offering a simplified and context-relevant model for emerging economies. The study also provides practical implications for SME leaders, consultants, and policymakers seeking to improve organizational sustainability and competitiveness. Future research is recommended to empirically validate the proposed framework across different industries and institutional contexts.
Efficiency is the Goal, Workload is the Reality: Organizational Restructuring, Job Description, and KPI Misalignment at PT WKB Indonesia Zahrannisa Nur Tresnantari; Trias Setiawati
UTSAHA: Journal of Entrepreneurship Vol. 5 Issue 2 (2026)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v5i2.1004

Abstract

constraints, yet its human consequences at the operational level remain underexplored, particularly in small-to-medium-sized enterprises within developing economies. This study examines the restructuring implemented at PT WKB, an Indonesian edutech company, focusing on employee perceptions of the restructuring process, job description adjustments, and the post-restructuring key performance indicator system. A descriptive qualitative approach was employed through a single case study design, with data collected from six purposively selected informants via semi-structured interviews, internal documents, and observation, and analyzed using the interactive model of Miles, Huberman, and Saldana. Findings indicate that while the restructuring achieved structural efficiency through workforce reduction and hierarchy flattening, it simultaneously produced workload intensification, role ambiguity, and a persistent misalignment between formal performance indicators and employees' actual contributions. Employees demonstrated adaptive tolerance rather than overt resistance, absorbing expanded responsibilities while experiencing strain from volatile directives and diminished autonomy. The study introduces adaptive tolerance as a distinct behavioral response in resource-constrained restructuring contexts and identifies the temporal lag between structural change and performance framework revision as the primary mechanism of KPI misalignment, offering practical implications for human resource practitioners managing organizational transitions.
CSR and Corporate Sustainability: The Mediating Roles of Financial Performance and Legitimacy Linda Yuliani Hutadjulu
UTSAHA: Journal of Entrepreneurship Vol. 5 Issue 2 (2026)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v5i2.1007

Abstract

Corporate social responsibility (CSR) has evolved from a philanthropic obligation into a strategic instrument through which firms pursue long-term sustainability. Despite growing scholarly interest, the mechanisms connecting CSR to sustainability outcomes remain insufficiently examined, particularly in developing economy contexts. This study investigates how CSR contributes to corporate sustainability through two parallel mediating pathways, financial performance and social legitimacy, drawing on legitimacy theory, stakeholder theory, and positive accounting theory as an integrated analytical framework. A systematic literature review of Scopus-indexed publications from 2021 to 2025 was conducted, with findings synthesised through classification, thematic analysis, and critical evaluation. The results confirm that CSR positively influences corporate sustainability, financial performance, and institutional legitimacy, supporting all three hypotheses proposed. These effects are conditional on implementation quality and the institutional environment in which firms operate. In emerging markets, including Indonesia, firms frequently adopt CSR in response to regulatory pressure rather than genuine strategic commitment, which constrains the financial and legitimacy gains that substantive engagement would otherwise generate. This study extends prior research by showing that financial performance and legitimacy function as simultaneous and mutually reinforcing mediators rather than independent channels, and it challenges the assumption that a positive CSR-sustainability relationship is universally applicable. The findings offer practical guidance for firms and policymakers in developing economies navigating rapidly expanding sustainable finance regulations.

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