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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 106 Documents
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FROM TIKTOK TO CHECKOUT: How Social Media Marketing Influences Gen Z’s Purchase Intention for Halal Cosmetics through Brand Trust and Perceived Value Aribtha, Dwi Noviola; Salim, Muhartini
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 1 (2025)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i1.721

Abstract

For Generation Z, social media has become an inseparable aspect of daily life, influencing various aspects of consumer behavior, including purchasing decisions. Among the numerous social media platforms, TikTok has emerged as a powerful tool in shaping consumer perceptions, particularly in the beauty and cosmetics industry. In the context of halal cosmetics, TikTok plays a crucial role in enhancing perceived value and strengthening brand trust, both of which are essential factors in influencing purchase intention. This study aims to examine the impact of social media marketing via TikTok on purchase intention, with brand trust and perceived value acting as mediating variables. The research focuses on halal cosmetic products in Bengkulu Province, employing a quantitative methodology. Data collection was conducted through a structured questionnaire, with respondents providing their answers on a five-point Likert scale. A minimum sample size of 95 respondents was determined for this study. The data analysis was carried out using Smart PLS 4.0 to evaluate the relationships between the variables. The findings reveal that social media marketing has a significant and positive effect on purchase intention. Furthermore, brand trust and perceived value serve as mediators, reinforcing the relationship between social media marketing and purchase intention. These results highlight the importance of social media strategies in increasing consumer trust and perceived product value, ultimately driving purchase decisions for halal cosmetics.
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)
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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)
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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.
PROPHET MUHAMMAD'S PROPHETIC BUSINESS STRATEGY: COMPARISON WITH MANAGEMENT THEORY AND ITS IMPLICATIONS FOR CHARACTER EDUCATION Yasin, Nur Ali; Hidayati, Arini; Nurlailin, Wiwik
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.v3i4.769

Abstract

This article aims to examine the business strategy of the Prophet Muhammad SAW. from a modern management perspective and to outline its implications for strengthening character education. Through a descriptive qualitative approach based on literature studies, this study reveals that the Prophet SAW applied business principles that include honesty, trustworthiness, partnership, courage to take risks, efficiency, and servant leadership. These principles are then analyzed comparatively with modern management theories such as business governance, risk management, and transformational leadership. The results of the study show that the Prophet SAW. applied a business strategy based on noble values, such as honesty, trustworthiness, fair partnership, efficiency in resource management, courage to take wise risks, and servant leadership. These values are then studied comparatively with modern management theories such as stakeholder theory, servant leadership, value-based management, and risk management. It was found that the Prophet's business principles have strong relevance to current management practices, while also making a significant contribution to shaping the character of entrepreneurs with integrity and ethics. Therefore, the integration of prophetic business strategies into education, especially in entrepreneurship learning, is very important to build a generation that is not only economically competent but also morally and spiritually strong.
AN ANALYSIS OF CONTINUANCE INTENTION ON THE DISNEY+ PLATFORM USING THE SOR AND ECT MODELS Davin, Hans; Ariyanti, Maya
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 3 (2025)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i3.788

Abstract

The development of the internet has disrupted many industries, particularly the media and entertainment sectors. People’s habits have shifted from traditional television to streaming services. One of the most popular streaming platforms in Indonesia is Disney+, which holds the second-largest market share in the country. However, Disney+ is currently facing a decline in user numbers, driven by a range of operational issues and controversies. This study aims to identify the factors influencing users’ intention to continue using Disney+, utilizing the SOR (Stimulus-Organism-Response) and ECT (Expectation Confirmation Theory) models. Data were collected through a questionnaire, yielding 402 valid responses from active Disney+ users. A quantitative research approach was employed, utilizing IPMA (Importance–Performance Map Analysis) as an extension of SEM-PLS (Structural Equation Modeling – Partial Least Squares) to identify the factors that exert the most significant influence and demonstrate high performance in shaping continued usage intention. The IPMA results indicate that entertainment and attitude are variables with a substantial impact on continued usage intention but exhibit low performance. Therefore, it is recommended that Disney+ allocate its resources to improve these two areas. On the other hand, the variable hedonic value demonstrates both high influence and high performance, suggesting that users’ hedonic experience must be consistently maintained to ensure their sustained interest in using the Disney+ platform.
MODELLING USER BEHAVIOR IN SUPER APPS: INTEGRATING TRUST AND PERSONAL INNOVATIVENESS INTO THE UTAUT3 FRAMEWORK FOR GOJEK Antonio, Gregorius Rudy; Kurniawan, Michelle Petrice
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 3 (2025)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i3.808

Abstract

The rapid advancement of digital technology has fostered the rise of super apps, multifunctional platforms that consolidate services such as ride-hailing, digital payments, and food delivery. In Indonesia, Gojek exemplifies this trend, particularly among university students, who represent tech-savvy early adopters. However, current research applying the Unified Theory of Acceptance and Use of Technology 3 (UTAUT3) to such complex digital ecosystems remains limited. This study addresses the theoretical and empirical gaps by examining the behavioral intention and actual usage of Gojek among students at University X using an extended UTAUT3 framework, which incorporates trust and personal innovativeness. Employing a quantitative approach, primary data were collected via an online questionnaire distributed to students from the 2021–2024 cohorts. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Results revealed that all 12 main UTAUT3 constructs significantly influenced behavioral intention and use behavior, with habit, social influence, and facilitating conditions emerging as the strongest predictors. Meanwhile, price value showed a negative influence, highlighting cost sensitivity. Among the 26 moderation hypotheses, only three were accepted, with user experience moderately enhancing the link between intention and actual use. These findings provide both theoretical insights into the applicability of UTAUT3 in super app contexts and practical implications for enhancing user engagement strategies within the digital platform economy.
THE ROLE OF WORK MOTIVATION AS AN INTERVENING VARIABLE BETWEEN EMPLOYEE COMPETENCE AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE Putra, Muhammad Ramadhan; Prahiawan, Wawan; Damarwulan, Liza Mumtazah
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 3 (2025)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i3.823

Abstract

This study examined the relationship between competence and work environment on employee performance, with work motivation functioning as a mediating factor. The study was implemented at Cilegon City's Environmental Office (Dinas Lingkungan Hidup) through a quantitative research design utilizing questionnaire surveys administered to 62 participants. Data analysis employed Structural Equation Modeling (SEM) via Partial Least Squares (PLS) methodology, processed through SmartPLS 4 software. Results revealed that work environment demonstrates significant influence on work motivation, while work motivation exhibits significant impact on employee performance. Notably, competence and work environment failed to demonstrate direct significant effects on performance outcomes. The mediating analysis showed that work motivation does not significantly mediate the competence-performance relationship, yet effectively mediates the work environment-performance relationship. These results highlight the critical importance of fostering supportive workplace conditions to strengthen employee motivation, which subsequently enhances performance outcomes. The research proposes actionable recommendations including improvements to physical and social workplace infrastructure, implementation of psychological support mechanisms, and establishment of non-monetary incentive frameworks. This study advances knowledge in public sector human resource management practices, particularly by demonstrating motivation's pivotal role in connecting work environment factors with employee performance achievements.
FEASIBILITY OF 5G NETWORK IN EDUCATIONAL INSTITUTIONS: A CASE STUDY AT SMKN 1 CILEGON USING COST BENEFIT ANALYSIS (CBA) Panjaitan, May Hendra
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 3 (2025)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i3.826

Abstract

Telecommunication technology has advanced to the fifth-generation (5G) era, offering unprecedented opportunities for digital transformation in educational sectors. In Indonesia, 5G penetration has reached approximately 2.9%, indicating uneven distribution patterns, particularly affecting vocational education institutions such as SMKN 1 Cilegon, which requires robust digital infrastructure to enhance learning quality and competitiveness. This study aimed to assess the economic feasibility of implementing a 5G network at SMKN 1 Cilegon using the Cost Benefit Analysis (CBA) methodology. The proposed implementation was designed utilizing one microcell Base Transceiver Station (BTS) unit to satisfy coverage requirements for a 2.1-hectare area serving 1,000 daily active users. Financial projections incorporated Capital Expenditure (CAPEX) of USD 25,400, annual Operational Expenditure (OPEX) of USD 7,400, monthly user revenue of USD 20, and comprehensive cash flow analysis over a five-year period to determine Net Present Value (NPV) using a 10% discount rate. The results demonstrated a positive cumulative NPV of USD 726,304.6 by the fourth year, confirming that 5G deployment at SMKN 1 Cilegon is economically viable. The findings indicate that minimal infrastructure requirements combined with favorable cost structures support 5G implementation to accelerate digital transformation, strengthen student competencies, and foster enhanced collaboration between educational institutions, vocational training providers, and industry stakeholders within Industry 4.0 frameworks.
GROUNDWATER TAX AS A REGULATORY INSTRUMENT: SUPERVISION STRATEGIES FOR CONTROLLING NEGATIVE ENVIRONMENTAL EXTERNALITIES IN DKI JAKARTA Azka, Jasmine Serena; Ashidiqi, Zakky; Subagio, Aulia Tazkia
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 3 (2025)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i3.829

Abstract

Groundwater tax (PAT) functions as a dual-purpose regional fiscal instrument that serves not only as a revenue source but also as a regulerend policy tool to control excessive groundwater extraction. The phenomenon of land subsidence in DKI Jakarta, particularly in northern areas, demonstrates the critical need for more effective supervision of groundwater utilization. This study aims to analyze the implementation of groundwater taxation in Indonesia, examine groundwater usage patterns in DKI Jakarta, and investigate supervision strategies that regional governments can employ to prevent negative externalities. The research employs a qualitative approach utilizing literature review methodology. Data were obtained from legislative regulations, government agency reports, Central Statistics Agency publications, and previous research findings. Analysis was conducted using descriptive-analytical methods, emphasizing the interconnections between regional taxation, environmental management policies, and international best practices. Results indicate that PAT implementation in DKI Jakarta remains suboptimal due to persistent challenges including taxpayer compliance issues, weak inter-agency coordination, and limited supervision resources. Comparative analysis with the Netherlands and Germany reveals that technology-based supervision systems, self-monitoring mechanisms, and revenue allocation for water conservation can enhance regulatory effectiveness. This research concludes that regulatory strengthening, improved transparency, and digital technology utilization are essential for reinforcing PAT's role as an equitable and sustainable regulerend instrument.
TAX IMPLICATIONS OF FILM COPYRIGHT ROYALTIES IN THE DIGITAL ECONOMIC TRANSFORMATION Damarani, Purnisa; Ashidiqi, Zakky; Subagio, Aulia Tazkia
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 4 (2025)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i4.830

Abstract

Digital economic transformation has fundamentally altered film copyright royalty distribution mechanisms, transitioning from conventional channels to cross-border digital platforms. This shift creates opportunities for creators while presenting challenges in copyright protection and taxation frameworks. This research examines film royalties as Income Tax (PPh) objects, investigates digital transformation impacts on taxation systems, and analyzes fiscal policy implications for preventing base erosion and profit shifting (BEPS) practices. The research employs qualitative methodology with descriptive-analytical techniques. Data sources include national legislative regulations, academic literature, tax court decisions, and OECD Inclusive Framework on BEPS documentation. Analysis incorporates normative examination of applicable regulations and comparative assessment of domestic and international practices. Findings demonstrate that film royalties are classified as Income Tax objects under Article 4, paragraph (1), letter h of Indonesian Income Tax Law. Taxation frameworks vary by taxpayer status: Article 23 governs domestic transactions, Article 17 addresses final settlement for individuals and entities, and Article 26 regulates cross-border transactions with potential double taxation agreement adjustments. Digital distribution complexity introduces transparency risks and double taxation concerns, necessitating adaptive policy reforms. The research concludes that taxation system alignment with digital economic dynamics is essential for ensuring legal certainty, fiscal equity, and film creators' economic rights protection. This research contributes to understanding contemporary tax policy challenges in digital content monetization and provides regulatory framework development insights for emerging economies.

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