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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 160 Documents
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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 Adelia Rizki Nur Azizah; Aisyah Aisyah; Fildzah Nurdima; Nurlia Febrianti; Johan Hendri Prasetyo
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 Panca Tuah Tuha; Sukiman Sukiman; Hamdan Hamdan; Wargianto Wargianto; Ahmad Yani
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 Nur Ika Effendi; Tommy Ferdiand; risni nelvia; Yopi Eka Anroni
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 Dhoni Rizky Widya Mardika; Nur Listiani; Farah Amalia
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 Sawung Prakoso; SITI Mudrika
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

Every country has a vital component for its economic progress, namely banking. Banks not only provide benefits for individuals and society, but also play a vital role in a country's economic growth (Nainggolan, 2023). In addition to being an important component of a country's economy, banks also play other roles, namely as a financial intermediation facility, promoting growth, and always keeping up with technological developments (Zuhri, 2024). The sample is a portion of the research population taken with the aim of representing the entire research population. According to Sugiyono, (2022), a sample is a portion of the population that has characteristics taken to represent the entire population. Therefore, the population in this study was 47 (forty-seven) companies, then sorted into 23 (twenty-three) companies that met the requirements as samples in this study. Based on the partial test results of the interest rate level on ROA, it can be seen that the interest rate variable partially has a significant effect on profitability (ROA) in banks listed on the IDX for the 2021-2024 period. Based on the partial test results of the inflation variable on the profitability variable (Return on Assets), the inflation variable has a significant effect on the profitability variable (Return on Assets). Based on the simultaneous test results of the independent variables of interest rates and inflation on the dependent variable of profitability (ROA), it can be concluded that the interest rate and inflation variables together have a significant effect on the profitability variable (ROA).
Study of Implementation of Fiscal Correction as an Effort to Efficiently Pay Income Tax Payable for Corporate Taxpayers R Taufik Hidayat; Frengki Panangian; Andi Muhammad Sadli
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 Prillia Haliawan; Sofia Maulida; Febrisi Dwita
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

Pupuk PLO has been present in Indonesia since 1960. In the last five years in the Southern Sumatra (Sumbagsel) work area consisting of six provinces, there have been several complaints from customer complaints (PBSN, retail market and government), related partners such as trucking, warehouses and Pupuk Plo's internal parties. These complaints have not been optimally managed because there is no branch office in the South Sumatra work area. This has an impact on the last five years there has been a decline in PLO fertilizer sales in the South Sumatra work area with a range of 10%-15%. The aims of research are encourages the availability of branch offices in the South Sumatra work area. The results of repeated in-depth and structured discussions (in-depth interviews) with informants who have special criteria obtained six key success factors in determining the strategic location for branch offices in the South Sumatra work area. Processing and processing using the rating factor method. The results of the processing were obtained that South Sumatra Province with its capital Palembang received the largest ranking compared to other provinces, which was 77.77. This result is recommended that Palembang City be used as the location of a branch office that manages and serves PLO Fertilizer in the Southern Sumatra work area. With six key success factors attached to the City of Palembang, it is hoped that operational productivity in the South Sumatra work area will grow and increase. Keywords: Location, Productivity, Rating Factor Method.
Building Academic Integrity: The Influence of Self-Efficacy, Ethical Environment, and Machiavellian Traits on Whistleblowing Intention of Accounting Students in Greater Jakarta Reni Suwandi Ade Puspita
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 Keri Boru Hotang; Iis Klara
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.

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