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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 100 Documents
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BUSINESS RISK AND RETURN CONCEPT IN ISLAMIC INVESTMENT Kadir, Syahruddin; Musdiana, Andi Desy
UTSAHA: Journal of Entrepreneurship Vol. 3 Issue 4 (2024)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v3i4.695

Abstract

In making investments, one must consider risk and return before committing capital. Avoiding unpredictable risks or those that could endanger economic and social sustainability is crucial. This study aims to analyze the concept and relationship between business risk and return on Islamic investment. The main issues addressed include how Sharia principles influence the risk and return profile of investments, as well as the challenges in measuring and managing risk within the Islamic finance framework. The research employs a qualitative descriptive analysis of secondary sources (journal articles). The findings indicate that Islamic investments have distinct risk and return characteristics compared to conventional investments. They emphasize risk-sharing, the prohibition of usury (riba), and a focus on real assets, which tend to produce a more stable risk-return profile in the medium and long term. Challenges include the standardization of risk measurement and the lack of diversification in some Islamic financial instruments, necessitating further innovation in product development and risk management in alignment with Sharia principles.
INTEGRATION OF PEOPLE'S ECONOMY AND ENTREPRENEURSHIP EDUCATION: MARHAENISM IDEOLOGY AND INDEPENDENT DIMENSION IN P5 PROJECT Yaqin, Mohammad Nurul; Yasin, Nur Ali
UTSAHA: Journal of Entrepreneurship Vol. 3 Issue 4 (2024)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v3i4.775

Abstract

This article discusses the integration of people's economic values derived from the Marhaenism ideology into education through the Pancasila Student Profile Strengthening Project (P5), with a focus on strengthening the Independent dimension and developing entrepreneurship education. Marhaenism as an ideology that sides with the poor emphasizes the importance of economic independence, productive work, and rejection of exploitation. These values are very relevant to the spirit of education that wants to form students who are not only academically capable, but also resilient and empowered socio-economically. Through the literature review method, this article examines the concept of Marhaenism, the principles of people's economy, and their relationship to the Independent dimension in P5. In addition, opportunities and strategies for implementing entrepreneurship education based on local and social values are also discussed. The results of the study show that this integration has the potential to form students who have ideological awareness, are independent in thinking and acting, and are able to become agents of economic change based on social justice. This article recommends the need for policy support, teacher training, and cross-party collaboration to encourage the successful implementation of this integration in educational units.
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)
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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)
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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)
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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.
THE INFLUENCE OF MARKETING MIX ON PATIENT SATISFACTION IN THE INPATIENT WARD OF GRAHA HUSADA HOSPITAL IN 2025 Fitri, Azza Nur Laila; Sunita, Anna; Rinaldi, Enrico Adhitya
UTSAHA: Journal of Entrepreneurship [IN PRESS] Vol. 4 Issue 4 (2025)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i4.825

Abstract

Intensifying competition within the healthcare service sector necessitates that hospitals adopt effective strategies to sustain and enhance patient satisfaction levels. The implementation of marketing mix principles represents one such strategic approach. This investigation was conducted at Graha Husada Hospital Tuban, a type D referral facility situated in the southern region of Tuban Regency. The research employed an extended 4P marketing mix framework encompassing product, price, place, and promotion, supplemented by physical evidence as a critical component representing patients' perceived service quality among inpatients. The primary objective of this study was to examine the influence of marketing mix elements (product, price, place, promotion, and physical evidence) on patient satisfaction and to assess the effectiveness of marketing mix educational interventions. This quantitative investigation utilized a pre-experimental one-group pretest-posttest design. Fifty inpatients were recruited through purposive sampling methodology. The intervention comprised educational brochure distribution, with measurements conducted pre- and post-intervention using validated structured questionnaires. Statistical analyses were performed using paired t-tests and Pearson correlation coefficients. Results demonstrated a significant increase in patient satisfaction following the intervention, with mean scores increasing from 89.14 to 100.62. Pearson correlation analysis revealed that physical evidence (r = 0.732) and product quality (r = 0.719) exhibited the strongest associations with patient satisfaction, whereas price demonstrated no statistically significant influence. Overall, the marketing mix demonstrated a significant positive correlation with patient satisfaction (r = 0.699; p < 0.05). The educational intervention focusing on marketing mix principles effectively enhanced inpatient satisfaction at Graha Husada Hospital Tuban.
A SHARIA ECONOMIC LAW REVIEW OF CONSUMER BEHAVIOR IN SALES CONTRACTS ON SHOPEE (A CASE STUDY OF STUDENTS AT INSTITUT NIDA EL-ADABI) Wahdan; Mauludi, Putri Nabila; Syahlarriyadi, Syahlarriyadi; Warmin, Warmin; Widodo, Tri
UTSAHA: Journal of Entrepreneurship [IN PRESS] Vol. 4 Issue 4 (2025)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i4.866

Abstract

Human life is inseparable from economic activities, one of which is buying and selling transactions that are increasingly conducted through e-commerce platforms such as Shopee. This study aims to examine the consumer behavior of students at Institut Nida El-Adabi in Shopee transactions from the perspective of Sharia economic law. A qualitative method is employed to gain an in-depth understanding of the conformity of digital transaction practices with Sharia principles such as honesty (ṣidq), justice (‘adl), and mutual consent (tarāḍī). The findings show that Shopee serves as a primary, practical, and efficient medium for students to fulfill their consumption needs, offering convenience in transaction processes and various payment methods. However, challenges such as product mismatches, delivery delays, and service issues affect consumer satisfaction. Shopee has implemented return and refund mechanisms aligned with the Sharia principle of justice. This study emphasizes the importance of integrating Sharia values into digital business to maintain consumer trust and fairness in transactions, while encouraging service quality improvements in accordance with Islamic economic ethics.
PROTOTYPING MODEL FOR DESIGNING A DESKTOP-BASED TRADING ROBOT APPLICATION Rahmad, Ali; Rozi, Fatchur; Rachman, Andy; Putri, Anggi Yhurinda Perdana
UTSAHA: Journal of Entrepreneurship [IN PRESS] Vol. 4 Issue 4 (2025)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i4.882

Abstract

The rapid development of the digital economy has stimulated increasing public awareness and literacy regarding investment and trading activities, particularly following the COVID-19 pandemic. This phenomenon has triggered the emergence of various new investment instruments, including cryptocurrency, foreign exchange, and commodity trading such as gold. To minimize trading chaos and failure resulting from emotional and psychological factors, automated trading applications known as Expert Advisors represent viable alternative solutions. This research aims to develop a desktop-based trading robot application using the prototyping model methodology. The research methodology encompassed field surveys, interviews, literature reviews, iterative application development, and comprehensive feasibility testing. The prototyping model consisted of sequential processes: initial requirement gathering, design, prototype construction, customer evaluation, review and modification, customer satisfaction assessment, development, testing, and maintenance. The developed trading robot application was successfully implemented and evaluated through the System Usability Scale (SUS), achieving an aggregate score of 88.21%, indicating excellent usability and substantial user convenience facilitation. Furthermore, the application underwent quality assessment using ISO 9126-3 framework, evaluating Functionality and Usability dimensions. The Functionality factor attained an average score of 89%, confirming that the application functions exceptionally well, while the Usability factor achieved an average score of 95%, demonstrating high usefulness. These findings validate the effectiveness of the prototyping model in developing automated trading systems that balance technical sophistication with user accessibility.
SHARIA-BASED GOLD SALES STRATEGY FOR PROFIT OPTIMIZATION: A CASE STUDY OF SINAR JAYA GOLD SHOP, BOGOR Jamil, Abdul; Wahdan; Widodo, Tri; Aniyatussaidah; Muinah, Siti
UTSAHA: Journal of Entrepreneurship Vol. 3 Issue 4 (2024)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v3i4.884

Abstract

The integration of modern marketing practices with Sharia compliance presents a critical challenge for traditional gold retailers in Indonesia. Despite growing scholarly attention to Islamic finance, empirical research examining how micro-scale gold retailers operationalize Sharia-based sales strategies remains limited. This study analyzes gold sales strategies and profit optimization within the framework of Sharia economic law at Sinar Jaya Gold Shop, Cigudeg, Bogor Regency. The research addresses three objectives: identifying sales strategies implemented, examining profit enhancement efforts, and evaluating conformity with Islamic legal principles. Employing a qualitative design, data were collected through field observation, in-depth interviews with the store manager, employees, and academic experts in Islamic economics, and documentation review. Findings reveal that the shop adopts a hybrid marketing model combining direct selling, educational brochure distribution at religious venues, and digital engagement through WhatsApp and Facebook Marketplace. Profit enhancement is pursued through product diversification, transparent daily pricing aligned with global gold indices, and strict cash-based transactions ensuring immediate possession transfer. The study concludes that profit generation in gold trading is permissible under Sharia economic law when conducted within ethical boundaries, particularly through compliance with mutual consent, price transparency, and avoidance of riba and gharar. This research contributes empirical evidence demonstrating how traditional retail businesses can align profit-oriented strategies with Sharia-based standards, offering practical insights for micro-entrepreneurs and policymakers promoting sustainable Islamic business practices.
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)
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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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