cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ahmad Zulfahmi
Contact Email
azulfahmi86@gmail.com
Phone
+6221-82431708
Journal Mail Official
tribisnis@stietribhakti.ac.id
Editorial Address
Jl. Teuku Umar, Cut Mutia No.24, RT.002/RW.001, Sepanjang Jaya, Kec. Rawalumbu, Kota Bekasi, Jawa Barat 17114
Location
Kota bekasi,
Jawa barat
INDONESIA
Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS
Published by Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
ISSN : 26561298     EISSN : 26559838     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
This Open Journal System is designed to publish research articles on accounting and management field. This Journal publishes twice a year in January and August.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 142 Documents
 10   11   12   13   14 
Membangun Kepuasan Kerja dan Mengurangi Turnover: Peran Etika Islam, Kompetensi, dan Lingkungan Kerja Gumala Sari, Egi; Rianto, Joko; Erialdy, Erialdy
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1.605

Abstract

Tujuan penelitian ini adalah untuk menganalisis: (1) Pengaruh Etika Kerja Islam dan Kompetensi terhadap Kepuasan Kerja; (2) Peran Lingkungan Kerja sebagai variabel moderasi dalam hubungan Etika Kerja Islam dan Kompetensi terhadap Kepuasan Kerja; (3) Pengaruh Etika Kerja Islam, Kompetensi, dan Kepuasan Kerja terhadap Turnover Intention; serta (4) Peran Kepuasan Kerja sebagai variabel mediasi dalam hubungan Etika Kerja Islam dan Kompetensi terhadap Turnover Intention. Metode penelitian kuantitatif menggunakan data primer. Populasi dan dalam penelitian ini adalah Individu yang bekerja di PT. Mandiri Utama Finance Syariah, dengan sampel sebanyak 200 responden. Pengolahan data menggunakan software Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa Etika Kerja Islam berpengaruh positif signifikan terhadap Kepuasan Kerja, sedangkan Kompetensi tidak menunjukkan pengaruh yang signifikan terhadap Kepuasan Kerja. Namun, Lingkungan Kerja terbukti mampu memoderasi pengaruh Etika Kerja Islam dan Kompetensi terhadap Kepuasan Kerja secara signifikan. Selanjutnya, Etika Kerja Islam, Kompetensi, dan Kepuasan Kerja masing-masing memiliki pengaruh negatif signifikan terhadap Turnover Intention. Selain itu, Kepuasan Kerja terbukti menjadi variabel mediasi yang signifikan dalam hubungan antara Etika Kerja Islam dan Turnover Intention, namun tidak berlaku sebagai mediator dalam hubungan antara Kompetensi dan Turnover Intention.
Digital Marketing Implementation in the Handicraft Industry Azizah, Adelia Rizki Nur; Aisyah, Aisyah; Nurdima, Fildzah; Febrianti, Nurlia; Prasetyo, Johan Hendri
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1a.545

Abstract

The advancement of digital technology encourages entrepreneurs, including MSMEs in the handicraft sector, to adapt through relevant and effective marketing strategies. This study examines the implementation of digital marketing at Arna Decor, a student-run business specializing in MDF wood-based home decoration. The background of this research is based on the limited utilization of digital media by business owners, such as inconsistency in visual content on social media and the suboptimal use of digital promotion features. This study aims to evaluate the digital marketing strategies implemented and their impact on brand awareness and sales performance. A descriptive qualitative method with a case study approach was used. Data were collected through direct observation, documentation of social media and marketplace insights, and relevant literature studies. The strategies implemented include visual storytelling on social media (Instagram and TikTok), optimization of paid advertising on marketplaces (Shopee, Tokopedia, TikTok Shop), and promotional expansion through affiliate programs. The results show significant improvements: Instagram profile visits increased by 155.6%, TikTok content views grew, and sales on marketplaces rose consistently. The effectiveness of these strategies is reflected in the ROAS ratio of 4.77 on Shopee Ads and an ROI of 43.7 in Shopee's affiliate program. Positive customer reviews further reinforced trust in the brand. It can be concluded that structured and consistent digital marketing implementation can enhance visibility, market reach, and brand image in the handicraft industry.
Determination of Organizational and Individual Factors on Teacher Performance and Achievement Tuha, Panca Tuah; Sukiman, Sukiman; Hamdan, Hamdan; Wargianto, Wargianto; Yani, Ahmad
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1a.550

Abstract

Teacher performance is a strategic component in ensuring the effectiveness of the learning process and the achievement of educational goals. This study aims to examine the influence of organizational culture, communication, discipline, and competence on teacher performance and its impact on teacher achievement. The research was conducted at SMAN 1 Kelapa, Bangka Barat Regency, using a quantitative approach with an associative-causal design. The population consisted of 42 teachers, selected through a census method. Data were collected using a Likert-scale questionnaire and analyzed through multiple and simple linear regression using SPSS version 24.0. The findings reveal that all four independent variables—organizational culture, communication, discipline, and competence—have a simultaneous and significant effect on teacher performance, with an adjusted R² value of 0.701. Each variable also has a significant partial effect, with competence emerging as the most dominant factor. Furthermore, teacher performance has a positive and significant influence on teacher achievement, with an adjusted R² value of 0.586. These results indicate that the improvement of teacher achievement is highly dependent on performance quality, which is shaped by the synergy between organizational and individual factors. The study implies that enhancing teacher achievement requires strengthening inclusive organizational culture, fostering effective communication, reinforcing discipline through professional awareness, and continuously developing teacher competence to support optimal and sustainable performance.
Self-Efficacy as an Intervening Variable in the Effect of Social Media on Entrepreneurial Intention: Evidence from Universitas Muara Bungo, Jambi Effendi, Nur Ika; Ferdiand, Tommy; nelvia, risni; Anroni, Yopi Eka
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1a.563

Abstract

Digitalization can change the mindset and the way students access information, as well as their desire to start a business or their interest in entrepreneurship. This study aims to determine the effect of social media on students' intention in entrepreneurship, with self-efficacy as an intervening variable, among students at Muara Bungo University. The study employed a quantitative approach, utilizing questionnaires to collect data from 101 students selected from all active students in the even semester of the 2024/2025 academic year, via proportionate stratified random sampling. Based on data processing Smart-PLS 4 statistical tool, the study found that social media and self-efficacy have a positive and significant effect on entrepreneurial interest, partial and simultaneous. Self-efficacy partially mediates the relationship between social media and entrepreneurial interest. It is hoped that universities, especially Muara Bungo University, can strengthen self-efficacy development programs and utilize social media as a learning tool to increase students' interest in entrepreneurship. This approach can help students create jobs in the future and increase economic growth in Bungo Regency
Financial Literacy and Financial Self-Efficacy to Improve Financial Bootstrapping and business performance Mardika, Dhoni Rizky Widya; Listiani, Nur; Amalia, Farah
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1a.613

Abstract

Analyzing the impact of financial self-efficacy and financial literacy on financial bootstrapping is the aim of this study. Additionally, this study looked at how financial bootstrapping affected the performance of businesses. The importance of financial bootstrapping as a tactic to be used in circumstances where capital is limited is clarified by this study for MSME. MSMEs are expected to need to increase their financial self-efficacy and financial literacy in order to improve financial bootstrapping. Purposive sampling methods were employed to collect data from MSME in Indonesia's Central Java Province. A total of 520 samples were tested using structural equation modeling. Financial bootstrapping is positively and statistically significantly impacted by financial self-efficacy and financial literacy. Business performance is significantly and favorably impacted by financial bootstrapping. Given the narrow focus of this study, it is conceivable that the limited economic circumstances of each micro, small, and medium-sized business (MSME) may make the use of financial bootstrapping difficult in other situations. To sustain positive business performance in the early phases of their venture, entrepreneurs may use financial bootstrapping strategies. The organization needs to improve financial self-efficacy and financial literacy in order to make financial bootstrapping easier to implement. The government might raise awareness of the importance of financial management and provide financial literacy training to encourage efficient financial management. Several studies have looked into how financial bootstrapping affects business performance and have found that it can have a favorable effect on a company's success. Nevertheless, no study has been done to look at the variables that could influence financial bootstrapping. The conclusion of this study is that the higher the financial literacy and self-efficacy, the more financial bootstrapping increases, besides that financial bootstrapping can improve business performance.
The Effect of Interest Rates and Inflation on Profitability (ROA) of Financial Companies in the Banking Sector Listed on the IDX Prakoso, Sawung; Mudrika, SITI
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1a.615

Abstract

The current phenomenon in Indonesia has experienced an increase in interest rates in the 2021-2024 period, with the explanation that Indonesia had the highest interest rate value reaching 6.10% in 2024. And Indonesia had the highest and lowest interest rate value in 2021 at 3.52%. Then the interest rate or BI rate is a provision given by Bank Indonesia so that the interest rate is also a reference for banks in determining how much of the profit will be offered to customers in the form of interest. Interest rates have a reference that fluctuates directly on the net interest margin of the banking sector, which has a direct impact on company profitability. So the population in this study was 47 (forty-seven) companies, using Simple Random Sampling which was carried out randomly and each population had an equal opportunity to be selected as a sample. And Purposive Sampling, a type of sampling chosen based on certain criteria determined by the researcher according to the research objectives. then being sorted into 23 (twenty-three) companies that met the requirements as samples in this study. Based on the results of partial tests and the results of simultaneous tests of interest rates and inflation on profitability. So it can be concluded that interest rates and inflation together have a significant influence on profitability. So that interest rates and inflation have an impact on profitability because high inflation can reduce bank profitability by reducing people's purchasing power and the risk of bad credit, while increasing interest rates generally increase bank profitability because interest income increases, but can also increase the cost of funds and credit risk.
Study of Implementation of Fiscal Correction as an Effort to Efficiently Pay Income Tax Payable for Corporate Taxpayers Hidayat, R Taufik; Panangian, Frengki; Sadli, Andi Muhammad
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1a.620

Abstract

Tax payment is one of any cost that will reducing margin contributions. To achieve tax payment efficient, legal withholding tax, and increase financial performance we need Tax Planning for reducing tax cost overall. One of tax planning is commercial income correction to the fiscal income statement in Income Tax. Fiscal Correction is correcting the commercial income statement to the fiscal income statement which accept by tax authorities. Fiscal Correction of Income Statement is legal point for withholding tax payment as per Tax Regulation (Undang-undang RI) No.28/2007 and No.36/2008. Application of Tax Planning with Fiscal Correction reducing tax payment from Rp. 59.419.480 to Rp. 39.497.348,- that mean will save Rp.19.922.132 of tax payment. Keywords : Fiscal Correction, Tax Planning, Saving tax payment.
Optimizing the Location of Pupuk PLO Branch Offices in the South Sumatra and South Sumatra Region Haliawan, Prillia; Maulida, Sofia; Dwita, Febrisi
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1a.621

Abstract

In the past five years, PLO fertilizers in the Southern Sumatra (Sumbagsel) operational area, which covers six provinces, have experienced 11 complaints originating from customer complaints (PBSN, retail market, and government), related partners such as trucking companies, warehouse parties, as well as internal PLO Fertilizer parties. These complaints have not been optimally managed because there is no PLO fertilizer branch office in the Sumbagsel working area. This has impacted the last five-year period, during which there has been a decline in PLO fertilizer sales in the Sumbagsel work area, with a decrease ranging from 10% to 15%. The aim of this research is to encourage the availability of PLO fertilizer branch offices in the Sumbagsel work area. The method in this study uses a qualitative approach with source triangulation through in-depth and structured interviews conducted repeatedly with informants who meet specific criteria. The research results identified six key success factors in determining strategic locations for PLO fertilizer branch offices in the Sumbagsel working area. These six factors were obtained from processing and analysis using the rating factor method. The processing results show that South Sumatra Province, with its capital Palembang, received the highest ranking weight compared to other provinces, which is 77.77. It is recommended that the city of Palembang be designated as the location for a branch office that manages and serves PLO Fertilizers in the South Sumatra working area. With six key success factors inherent in the city of Palembang, it is expected that operational productivity in the South Sumatra working area will grow and improve.
Building Academic Integrity: The Influence of Self-Efficacy, Ethical Environment, and Machiavellian Traits on Whistleblowing Intention of Accounting Students in Greater Jakarta Puspita, Reni Suwandi Ade
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1a.629

Abstract

This study aims to examine the influence of ethical environment, Machiavellianism, self-efficacy, and whistleblowing intention in the context of academic fraud among accounting students in Greater Jakarta (Jabodetabek). The method used a quantitative approach, with questionnaires distributed to 471 respondents selected using the Roscoe sampling method. The theory used is the Theory of Planned Behavior. Data analysis was conducted using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results showed that all variables of self-efficacy, Machiavellianism, and ethical environment positively influenced whistleblowing intention. These findings suggest that high self-efficacy and a strong ethical environment can encourage them to report academic fraud. This study contributes to the development of ethical policies and practices in educational institutions.
An Evaluation of the Implementation of the Village Financial System (SISKEUDES) and Its Effect on the Effectiveness of Budget Realization Reporting in Puntang Village Hotang, Keri Boru; Klara, Iis
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1a.630

Abstract

SISKEUDES application is a financial management system application designed by the Ministry of Home Affairs together with the Financial and Development Supervisory Agency in accordance with the Regulation of the Minister of Home Affairs (Permendagri) No. 20 of 2018 concerning Village Financial Management Launching of Siskeudes version 2.0. This digital innovation is useful to facilitate the performance of village officials in the process of reporting the realization of the Puntang Village government budget in Palembang City. However, in its use, this SISKEUDES application is still a challenge for Puntang Village officials, Empat Lawang Regency, Palembang City. Furthermore, the purpose of this study is to describe the implementation of the use of the SISKEUDES application in Puntang Village, Palembang City. In analyzing, researchers use the Policy Implementation theory from Charles O. Jones to be able to explain more details regarding this problem. This study uses a qualitative case study method, as well as in-depth interviews with key informants, namely; Village Head; Head of Village Planning; and Head of Village Finance. The results of this study indicate that (1) Lack of readiness of human resources in the organization in Puntang Village, Palembang City; (2) The implementation of the SISKEUDES application in Puntang Village, Palembang City, is still often hampered by technical issues. Thus, the implementation of the SISKEUDES application cannot yet be said to be effective. This research is expected to be used as material for re-evaluation in the implementation of digital-based financial management in each village.

Page 12 of 15 | Total Record : 142

 10   11   12   13   14 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen Vol 7 No 1 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue) Vol 6 No 2 (2024): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis Vol 6 No 1 (2024): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis Vol 5 No 2 (2023): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis Vol 5 No 1 (2023): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis Vol 4 No 2 (2022): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis Vol 4 No 1 (2022): Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Vol 3 No 2 (2021): Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Vol 3 No 1 (2021): Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Vol. 2 No. 2 (2020): Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Vol. 2 No. 1 (2020): Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Vol 1 No 2 (2019): Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Vol. 1 No. 1 (2019): Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS More Issue