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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,
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
Articles 100 Documents
ONLINE BUSINESS PRACTICES FOR VIDEO-BASED LEARNING IN DISCOVERY ENGLISH ACADEMY Yudha, Indra Pradipa
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 3 (2022)
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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)
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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)
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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)
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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.
An Analysis of Auditors’ Characteristic and Non-Characteristic Components on Detecting The Fraudulent Occurrences in Public Sectors Aisyaturrahmi
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 4 (2022)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/v1.i4.154

Abstract

This study is to examine the influence of the auditors’ characteristic and non-characteristic components on detecting the fraudulent occurrences in the public sectors. Specifically, this study focuses on financial statement fraud as it has the most negative impacts on the society and beyond. This study is developed by the empirical evidence from Indonesian external auditors. The author in the initial stage creates hypotheses to explain the interaction processes between the auditors’ characteristic and non-characteristic components on detecting the fraudulent occurrences in the public sectors. The results of this study concluded that audit procedures and strategies have a significant effect on detecting financial statement fraud in public sector organizations. Meanwhile, The auditors competence is not significantly responsible in detecting financial statement fraud in public sector organizations. The auditors independence and professional skepticism has a significant effect on detecting fraudulent reports in public sector organizations. Thus, the auditor objectivity has no significant effect on the success of detecting financial statement fraud in public sector organizations.
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)
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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)
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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.
Determinants Revisit Intention Through Perceived Value for Tourist Visits to Tourism Destinations at Kepulauan Seribu of DKI Jakarta Handayani, Estiningsih Tri; Limakrisna, Nandan; Muharam, Hari
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 4 (2022)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v1i4.174

Abstract

The tourism industry is important and strategic in the implementation of development in Indonesia because it is able to bring in large amounts of foreign exchange for the country. Tourist satisfaction is met will have an impact on the emergence of revisit interest (Revisit Intention), as a spontaneous response to the object of visitors because the expression of satisfaction felt during the initial visit is appropriate and even exceeds expectations. This research aims to be able to find ways and strategies to increase Revisit Intention for tourists, so that methods are found that can be recommended to interested parties through research on the variables that affect Revisit Intention, such as Promotion, Servicescape, Destination Image and Perceived Values. This research was conducted in the Kepulauan Seribu tourism destination in DKI-Jakarta with a total of 400 samples, using the Random Sampling. The research method used SEM with the LISREL program. The results of the research obtained the following data, such as (1) There is an effect Promotion on Revisit Intention (β = 0.62); (2) There is an effect Servicescape on Revisit Intention; (3) There is no effect of Destination Image on Revisit Intention (β = 0.21 ); (4) There is an effect Promotion on Perceived Value  (β =- 0.21); (5) There is an influence Servicescape on Perceived Value (        ); (6) There is no influence of Destination Image on Perceived Value (β =-0.14); and (7) There is an effect of Perceived Value on Revisit Intention (β = 0.0552).
Determinants of Customer Engagement and Its Implications on Marketing Performance at National Private Commercial Banks in Jabodetabek Yusuf, M. Syafrudin; Limakrisna, Nandan; Muharam, Hari
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 4 (2022)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v1i4.190

Abstract

This research was conducted to determine the effect of CRM capabilities, corporate image and pricing strategy on customer engagement and their impact on the marketing performance of national private commercial banks in DKI Jakarta simultaneously. This study aims to analyse the factors that influence the marketing performance of national private commercial banks in Jabodetabek. The type of research used in this research is causality research that wants to explain cause and effect relationships between research variables. The method used in this research is descriptive and verification. The unit of analysis in this research is the organization, called national private commercial bank in Jabodetabek, and the unit of observation is the Branch Manager or Relationship Manager who is involved in marketing activities for bank products and services, and is responsible for bank's marketing performance. The result of this research found that CRM capabilities, corporate image, pricing strategies and customer engagement is proven to have a positive and significant influence on marketing performance and customer engagement at National Private Commercial Bank in Jakarta and Jabodetabek.
The Effect of Brand Image and Omni Channel Marketing on Customer Satisfaction and Customer Loyalty in Digital Saving Opening of Bank BRI Natalina, Kristina; Wahyuni, Dr. Sri
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 4 (2022)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v1i4.192

Abstract

This research was conducted to determine descriptively and empirically the effect of brand image and omni channel marketing on customer satisfaction and customer loyalty in digital saving opening of Bank BRI. The population in this research is Bank BRI customers who have at least used a BRI Bank account for 5 years. Methods of data collection using the survey method. Data analysis used SPSS version 22 and SEM (Structural Equation Model) from the statistical package LISREL 8.7 to process and analyze the research data. The results of the descriptive test explained that the brand image and omni channel marketing provided were good based on customers satisfaction. Therefore, the customers were satisfied and tended to be loyal in digital saving opening of Bank BRI. The results of hypothesis testing indicate that: (1) brand image affects customer satisfaction positively and significantly; (2) omni channel marketing affects customer satisfaction positively and significantly; (3) brand image affects customer loyalty positively and significantly; (4) omni channel marketing affects customer loyalty positively and significantly; (5) customer satisfaction affects customer loyalty positively and significantly; (6) brand image and omni channel marketing affect customer loyalty through customer satisfaction as a mediating variable; and (7) Customer Satisfaction Has Positive Effect on Customer Loyalty

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