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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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THE EFFECT OF PROFITABILITY, LIQUIDITY, LEVERAGE, SALES GROWTH ON FINANCIAL DISTRESS IN CONSUMER AND NON-CONSUMER CYCLICALS COMPANIES LISTED ON THE IDX DURING THE 2019-2021 Friska, Gracelia; Pudjolaksono, Drs. Eko
UTSAHA: Journal of Entrepreneurship Vol. 2 Issue 3 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i3.355

Abstract

The ability of a company to compete is determined by the company’s performance. If there is a lack of effectiveness in the company’s performance, then company leaders can take the right action to ensure that things become more efficient. Moreover, performance measurement is closely related to the company’s financial condition. Every company should create and use financial reports in the process of managing the company’s finances. Therefore, this research is needed to find out the effect of profitability, liquidity, leverage, sales growth on financial distress in consumer and non-consumer cyclicals companies listed on the IDX during the 2019-2021. The sampling method used in this research is nonprobability sampling by applying purposive sampling technique. The sample used in this research consists of trading companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 that are engaged in buying and selling activities without production. The results of this research indicate that (1) the profitability ratio measured using Return on Asset has a positive effect on financial distress; (2) the profitability ratio measured using Return on Equity has a negative effect on financial distress; (3) the liquidity ratio measured using the Current Ratio has no effect on financial distress; (4) the leverage ratio measured using the Debt Equity Ratio has an effect on financial distress; and (5) the sales growth ratio has no effect on financial distress in trading sector companies listed on the IDX during 2019-2021.
THE EFFECT OF EDUCATION, TRAINING, AND MOTIVATION ON THE CIVIL SERVANT PERFORMANCE AT THE CITY POPULATION AND CIVIL REGISTRATION OFFICE, EAST SERAM Amin, Mohamad
UTSAHA: Journal of Entrepreneurship Vol. 2 Issue 3 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i3.356

Abstract

According to Article 1 of Law No. 43/1999, the duties of civil servants are to improve the effectiveness, efficiency, and level of professionalism in implementing their main duties and functions. The objective of this research is to determine the effect of education, training, motivation on civil servant performance at the city population and civil registration office, East Seram. Primary data was obtained using questionnaires to 57 selected respondents and interviews; and secondary data was obtained from available literature. The analytical tool used is descriptive analysis of multiple linear regression. The results of this research indicated that education, training, and motivation have a significant effect on employee performance simultaneously. In addition, education partially has a significant effect on employee performance, and training partially has a significant effect on employee performance. Moreover, motivation has a significant partial effect on employee performance, and the variation of employee performance is described by education, training, and motivation at 51.7% while 48.3% is described by other variables outside this research, such as work stress, work environment, and so on.
THE INFLUENCE OF ORGANISATIONAL CULTURE AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE IN FINANCING DISTRIBUTION WITH EMPLOYEE SATISFACTION AS AN INTERVENING VARIABLE AT PT PNM VENTURA SYARIAH Trijaya, Engga; Safaria, Dra. Siti
UTSAHA: Journal of Entrepreneurship Vol. 2 Issue 3 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i3.363

Abstract

Business growth in the financial institution sector in Indonesia is currently providing stronger competition among similar industries. Then, PT PNM Ventura Syariah is working hard in improving the employee performance. The research population is all employees at PT PNM Ventura Syariah with a sample size that selected using proportional random sampling technique. The data obtained were analyzed using descriptive analysis and SEM PLS analysis. The objective of this research is to determine whether the variables of organisational culture, leadership style, and job satisfaction on employee performance. The research results indicated that organizational culture variable had no effect on employee performance, but the leadership style and job satisfaction variable has a positive effect on employee performance. In addition, organizational culture variables directly have a positive effect on job satisfaction, and leadership style variable has no effect on job satisfaction. Moreover, job satisfaction variable is not able to mediate the effect of organizational culture on employee performance. Then, job satisfaction variable is able to mediate the effect of leadership style on employee performance.
NUMBERS DON’T LIE: DECODING FINANCIAL ERROR AND FRAUD THROUGH BENFORD’S LAW Antonio, Gregorius Rudy
UTSAHA: Journal of Entrepreneurship Vol. 2 Issue 3 (2023)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i3.367

Abstract

This research investigates Benford’s Law as a statistical instrument to detect financial fraud and errors. Benford's Law, also known as the First-Digit Law, states that lesser digits, specifically '1', frequently appear as the leading digit in numerous numerical datasets, and deviations from this distribution may indicate potential financial irregularities. This research examines literature demonstrating the application and efficacy of Benford’s Law in identifying numerical inconsistencies indicative of financial misconduct. This research investigates the use of Benford’s Law as a tool of detecting error and fraudulent activities within the sales data of two branches during 2022. A comprehensive dataset of 3098 records from Bandung and 539 records from Surabaya was collected after excluding certain data points that exhibited abnormalities. The application of Benford's statistical test discovered a discrepancy between the Benford probability and the observed probability, suggesting the presence of possible errors and frauds. The audit findings unveiled anomalies in pricing and instances of fraudulent activities in both locations, primarily due to pricing discrepancies and incorrect price inputs from sales orders. Furthermore, instances of fraud involved the manipulation of set prices for personal gain by salesmen. The results affirmed the hypothesis that a larger deviation between Benford’s probability and the observed probability corresponded with a higher incidence of error and fraud. However, it observes that Benford’s Law is not a stand-alone solution for detecting fraud, as not all financial datasets conform to it and deviations from the law only indicate the possibility of fraud, not confirm it. Therefore, the research suggests using Benford’s Law in conjunction with other data analysis and auditing techniques to conduct a comprehensive investigation. The conclusion of research emphasizes the significance of Benford’s Law in the field of forensic accounting and the need for multidimensional strategies for effective error and fraud detection.
EVALUATION OF LOW ATTENDANCE OF MEMBERS DURING WEEKLY GROUP MEETINGS AT PERMODALAN NASIONAL MADANI (PNM) MEKAAR SOLO Seno, Ananto
UTSAHA: Journal of Entrepreneurship Vol. 2 Issue 3 (2023)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i3.370

Abstract

This research evaluated the low attendance of members during weekly group meetings at Permodalan Nasional Madani (PNM) Mekaar in Solo. This research aims to determine the factors that inhibit group members from attending weekly group meetings and identify policies taken by PNM Mekaar to ensure weekly group meetings stay active. Purposive sampling was used to select the research subjects, who must have joined PNM Mekaar at least since 2020, be registered as customers at PNM Mekaar, be registered as employees at PNM Mekaar for at least six months, and have agreed to participate in the research. Based on the findings, internal and external factors contributed to the problem of group members who had to attend weekly group meetings. These internal factors included less friendly account officers, no ceremonial weekly group meetings, weekly group meetings starting to focus solely on instalments, overworked account officers, new account officers still in training, high member turnover within three months, senior account officers and account officers not outlining key points of the cooperation agreement, and PT PNM Mekaar delegating the responsibility of customer education to the group leader. Meanwhile, other external factors, which include customers’ busy schedules and the laziness of some customers after years of paying instalments, prevent group members from attending weekly group meetings. PNM Mekaar's policy of delegating customer evaluation to its officers allows the weekly group meetings to operate as usual.
MARKETING MIX STRATEGY TO INCREASE MICROFINANCE DISTRIBUTION AT PT PERMODALAN NASIONAL MADANI INDRAMAYU Irmana
UTSAHA: Journal of Entrepreneurship Vol. 2 Issue 3 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i3.371

Abstract

Marketing strategies will be effective if supported by the right marketing mix strategy. One of the business units of PT Permodalan Nasional Madani Indramayu is required to contribute by achieving branch income in accordance with the predetermined target. Revenue optimization can be achieved by maximizing the distribution of financing to ultra-micro, micro and small businesses. This research aims to determine the effect of marketing mix (product, price, place, promotion, people, physical evidence, and process) on the decision to become a microfinance customer at PT Permodalan Nasional Madani Indramayu so that the right marketing mix strategy can be determined to increase the distribution of microfinance at the company. This research is quantitative with a correlational approach. In addition, the sampling technique used in this research is slovin technique. Research uses 2 variables. The dependent variable used the customer’s decision, while the independent variable, that is, the variable that is used as the cause of changes or that affects the dependent variable, is the marketing mix which includes product, physical evidence, people, process, promotion, place, and price.
IMPROVING ORGANIZATIONAL CITIZENSHIP BEHAVIOR THROUGH ORGANIZATIONAL CLIMATE, PERSONALITY AND JOB SATISFACTION OF FUNCTIONAL POSITION EMPLOYEES Andrianto, Muhammad Tito; Moeins, Anoesyirwan; Sunaryo, Widodo
UTSAHA: Journal of Entrepreneurship Vol. 2 Issue 3 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i3.373

Abstract

Organizational citizenship behavior is critical since employees with a high level of it are considered to be more innovate, provide their best service, and can create a comfortable atmosphere in the organization. Moreover, organizations that have employees with high levels of organizational citizenship behavior will tend to have high performance and more easily achieve organizational goals. This research aims to empirically examine the relationship between organizational climate, personality, and job satisfaction variables with organizational citizenship behavior (OCB) of functional employees of Immigration Office. This research uses job satisfaction as an intervening variable. This research is sequential explanatory, which combining qualitative and quantitative analysis. The sample in this research was selected using a proportional random sampling method with a total of 268 respondents. The data collection was conducted by distributing questionnaires, focus group discussions (FGD), and triangulation of human resource experts. The results shows that organizational climate, personality, and job satisfaction have a positive and significant influence on OCB. In addition, the results also indicated that the role of job satisfaction variables as intervening was not significant in influencing the relationship between organizational climate and personality to improve the OCB.
THE IMPLEMENTATION OF POSITIVISTIC PRINCIPLE IN QUALITATIVE RESEARCH Pratama, Ade Setia; Mukhlis, Prof. Dr. Imam
UTSAHA: Journal of Entrepreneurship Vol. 2 Issue 4 (2023)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i4.423

Abstract

Nowadays, mainstream scientific research activities have been carried out using two methods or approaches, the first is quantitative (positivistic) by testing hypotheses as evidence and the second is qualitative (post-positivistic) by analyzing case studies, phenomena to measure the depth of formal aspects in assessing subjective events that occur in the field. This research provides a thorough understanding to identify the differences between positivistic and post-positivistic lines of thought and review the mutual combination of positivistic thinking with qualitative-based research activities which tend to be at odds. This research was conducted through library research method. Reference sources are obtained from books, journals and other relevant references. The results of this research indicate that positivistic thinking of thought does not tend to be an obstacle to conduct a qualitative research. This is proven by the emergence of several theories that can be used as analytical tools to provide additional references to support the validity of data collection in the field.
ORGANIZATIONAL CITIZENSHIP BEHAVIOR AND THE IMPACT OF ORGANIZATIONAL COMMITMENT AND WORK-LIFE BALANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE: Empirical Study by Utilizing SEM Lisrel and Qualitative Analysis on Millennial Employees of South Tangerang Hermawati, Rahmi; Moeins, Anoesyirwan; Suhardi, Eka
UTSAHA: Journal of Entrepreneurship Vol. 2 Issue 1 (2023)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i1.248

Abstract

Organizational citizenship behavior is considered ineffective since it is not balanced with a sufficient quality of work life, such as a comfortable working environment, a sufficient compensation, career advancement, and others. Furthermore, a lack of job satisfaction leads to many employees ignoring their work behavior. This research used a mixed method that systematically integrates quantitative and qualitative methods, with the first stage of the research utilizing quantitative methods and the second stage using qualitative ones. Subject data is the type of data utilized in this research (self-report). The information was gathered straight from the millennial employees of South Tangerang. The objective of this research is to find out efforts to increase organizational citizenship behavior by analyzing the influence of exogenous and intervening variables on organizational citizenship behavior. According to this research findings, there are some impacts of organizational commitment and work-life balance with job satisfaction, one of them is work-life balance will increase organizational citizenship behavior without the support of job satisfaction. In addition, there are four accepted hypotheses and three rejected hypotheses.
THE WASTE BANK FINANCIAL REPORTS AS BUSINESS DEVELOPMENT IN HOUSING ENVIRONMENT OF LARANGAN MEGA ASRI SIDOARJO Agustini, Ni Ketut Yulia; Indahwati; Marpurdianto, Kharis
UTSAHA: Journal of Entrepreneurship Vol. 2 Issue 1 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i1.252

Abstract

This community service aims to improve the status of a “waste bank” for Small and Medium Enterprises (UMKM). Therefore, preparation was needed, such as evaluating financial statement, then conducting training on compiling financial statement for Small and Medium Enterprises (UMKM). Fikriyyah, S. F., & AdiWibowo (2018; 703) state that a “waste bank” forms a community service that cares for the environment and is expected to increase the income. Thus, the existence of a “waste bank” does not significantly affect household income because the average monthly revenue was about 0.4 % to 0.68%. Therefore, the target of the community service was to evaluate the financial statements of “waste bank” adjusting by compiling financial statement for Small And Medium Enterprises, known as UMKM in Indonesia. Furthermore, this community service has been carried out multi-year, which will continue with entrepreneurship training and preparation for establishing a Small And Medium Enterprises (UMKM) to the “waste bank”.  

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