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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 151 Documents
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Job Grade Development To Ensure Internal Fairness At Pt. Xyz Bekasi Refelina, Triana
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.678

Abstract

Internal fairness or internal equity, in the context of rewards or compensation is a crucial aspect of any organization to ensure that each job is valued according to its importance in achieving organizational objectives. Various methods can be used to evaluate jobs, including the ranking method, the classification method, and the point method. In the point method, jobs are assessed relative to other jobs based on four generic compensable factors: Responsibility, Skills, Effort, and Working Conditions. These four compensable factors can be further elaborated to meet the company's needs. Job evaluation at PT. XYZ, was conducted using the Point Method, on 60 job titles. Determination of compensable factors for PT XYZ was obtained from interviews conducted by researcher with the Directors of PT. XYZ and focused group discussions (FGD) with a counterpart team which is appointed to represent each department. There are 10 compensable factors used as follows: The Responsibility Factor is described into 4 factors, namely Responsibility for work results, Responsibility for fund/budget management, Responsibility for assets and Responsibility for Human Resources. The description of the Expertise Factor is divided into 2 factors, namely Education & Experience and Interpersonal Skills. The description of the Effort Factor is divided into 2 factors, namely Physical Effort and Mental Pressure. The description of the Working Condition Factor is divided into 2 factors, namely Work Environment and Job Risk. The 10 compensable factors were rated and weighted using the paired comparison method. Then, by multiplying the rating and weight of each compensable factor, a job score was obtained for each job. All job scores were then sorted and grouped into 10 job grades.
The Effect of Capital Expenditure and Balancing Funds on Regional Financial Performance Through Regional Original Revenue Njonjie, Philep; Bagu, Agustin
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.680

Abstract

This study was conducted to examine the effect of capital expenditure and balancing funds on regional financial performance, with regional revenue as a mediating variable. The objects of this study were 12 regencies and 3 cities in the provinces of Maluku and North Maluku. This study was quantitative in nature. The sample was determined using the census method. The data used are secondary data sourced from the Budget Realization Report (LRA) of the Supreme Audit Agency (BPK) of the Republic of Indonesia, website www.bpk.go.id, from 2020 to 2023. The data were tested using Partial Least Square testing with a significance level of 5% and using WarpPLS 8.0 software. The results of the study indicate that capital expenditure and balancing funds have a significant positive effect on local revenue, local revenue and capital expenditure have a significant positive effect on local financial performance, while balancing funds do not have a significant effect on local financial performance. Local revenue mediates the relationship between capital expenditure and local financial performance, as well as between balancing funds and local financial performance. Keywords: Capital Expenditure, Fiscal Equalization Funds, Local Government Revenue, Local Government Financial Performance
The Effect of Work Discipline and Workload on the Performance of Bekasi City KPU Employees Andrean, M.; Setyanto, Eddy
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.692

Abstract

There is a gap in the performance targets of the Bekasi City KPU as seen from the performance measurement of the Key Performance Indicators (KPIs) for 2024 at the Bekasi City KPU secretariat, with the majority of targets set at 90% to 100%, while for the 2024 KPIs at the Bekasi City KPU, some only target 5% to 25%. The Bekasi City KPU still uses manual attendance. The Bekasi Mayor's regulation prohibits the addition of workers, and employees face a high workload due to the overlapping schedules of the general election and regional elections. This study aims to determine the effect of work discipline and workload on the performance of Bekasi City KPU employees. This study uses a quantitative approach with a saturated sample technique, where the entire population is the sample. Questionnaires were distributed to the entire population of Bekasi City KPU employees, totaling 32 respondents, via Google Forms. The analysis in this study uses multiple regression analysis. Data processing uses the SPSS version 27 software tool. The results of this study found that 1. work discipline has a partial positive and significant effect on employee performance with a t-value of 3.076 > t-table 2.048 and a significant value of t 0.005 < 0.05, 2. workload has a partial positive and significant effect on employee performance with a t-value of 2. 060 > t-table 2.048 and a significant value of t 0.048 < 0.05, and 3. work discipline and workload have a simultaneous positive and significant effect on employee performance with a t-value of 9.611 > F-table 3.33 and a significant value of F 0.001 < 0.05. The coefficient of determination (R2) has an R Square value of 0.399 or 39.9%.
The Influence of TikTok Ads and Consumer Behavior on Purchasing Decisions at Sari Kusuma Eye Therapy Services 99 Abdullah, Hamzah Ali; Fabrianto, Luky
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.701

Abstract

This study aims to analyze the influence of TikTok Ads and consumer behavior on purchasing decisions in Sari Kusuma 99 eye therapy services. The main problem raised is the still limited understanding of the effectiveness of digital marketing through the TikTok platform and how consumer behavior plays a role in the purchasing decision-making process in healthcare services. This study uses a quantitative method with a survey approach. Data were collected through questionnaires distributed to respondents who had seen or been exposed to Sari Kusuma 99 TikTok Ads. The data analysis technique was carried out using Structural Equation Modeling Partial Least Square (SEM-PLS) with the help of the SmartPLS version 3 application to obtain more accurate and comprehensive results. The results show that TikTok Ads and consumer behavior simultaneously have a significant influence on purchasing decisions, with an R Square value of 83.3%. Consumer behavior was found to be the most dominant factor in influencing purchasing decisions, while TikTok Ads also have a significant influence although at a more moderate level. These findings emphasize the importance of integrating digital marketing strategies with an understanding of consumer behavior to increase promotional effectiveness while driving purchasing decisions in the digital business era. This research is expected to contribute to the development of digital marketing theory and become a practical reference for healthcare companies in designing more effective, targeted, and highly competitive promotional strategies
Brand Image, Price Perception and Product Quality Factors That Influence The Iphone Purchase Decision of STIE Tri Bhakti’s Students Nurmulya, Fitrasyah; Yuniar, Irene
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.702

Abstract

The contradiction between students' financial capabilities and their purchasing decisions for premium products such as iPhones shows that there are strong psychological and perceptual factors. The purpose of this study is to determine the influence of brand image, price perception, and product quality on iPhone smartphone purchasing decisions among students at STIE Tri Bhakti Bekasi City. This study uses quantitative research methods. The sampling technique uses purposive sampling. The criteria for selecting respondents are those who have used and are active users of iPhone smartphones. This study is supported by SPSS software version 26 to obtain research results. The results of this study determine that 1. Brand image partially has a positive and significant effect on purchasing decisions; the t-value is 8.164. t-table 1.664, the significance level is 0.000 < 0.005, so hypothesis one is accepted. 2. Price perception partially has a positive and significant effect on purchasing decisions; the t-value is 3.214. t-table 1.664, the significance level is 0.002 < 0.005, so hypothesis two is accepted. 3. Product quality partially has a positive and significant effect on purchasing decisions; the calculated t value is 6.721 > t table 1.664, and the significant level is 0.000 < 0.005, so the third hypothesis is accepted. 4. Brand image, price perception, and product quality simultaneously have a positive and significant effect on purchasing decisions; the calculated f value is 134.855 > ft table 2.72, and the significant level is f 0.000 < 0.05, so the fourth hypothesis is accepted. The coefficient of determination (R²) has an R-square value of 0.829, or 82.9%, which means that the independent variables, namely brand image, price perception, and product quality, can explain purchasing decisions by 82.9%, while the remaining 17.1% is explained by other variables
Ideas, Creativity And Innovation, Critical Points For New Entrepreneurs Setyanto, Eddy; Prijambodo; Hidayat, R Taufik; Panangiyan, Frengki
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.v7iSpecial Issue 1.709

Abstract

Indonesian cooperatives have developed for 77 years since independence, or 126 years if traced to the first cooperative in 1898. The repositioning of cooperative development policy began in 1978 with the establishment of the Junior Minister of Cooperatives, later becoming the Department of Cooperatives in 1983, and can be divided into two stages: 1978–1999 and 2000–present. In the first stage, policies emphasized rural development through Village Unit Cooperatives (KUD) under Presidential Instruction No. 4/1984. Since 2000, following Presidential Instruction No. 18/1999, cooperative development shifted to an open model, resulting in significant growth from 52,458 units in 1977 to 103,077 units. By 2024, 89% of cooperatives are small and micro-scale, while only 11% are medium and large. In contrast, global cooperatives have transformed into New Generation Cooperatives (NGC), emphasizing federations, innovative business models, and multi-stakeholder membership. This study highlights four policy recommendations: repositioning cooperative goals, differentiating policy for small and large cooperatives, adapting to global cooperative models, and strengthening regulations to support sustainable development.
The Role of Financial Management in the Effectiveness of Entrepreneurship Training Programs for MSMEs in Bekasi City Nathasya, Stella; Setyanto, Eddy; Muhammad, Muhammad; Oktaviany, Venny
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.710

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia’s economy, including Bekasi City which serves as a vital hub for trade and services. Despite their significant contributions to employment generation and income distribution, many MSME actors continue to face fundamental challenges in financial management, such as the absence of routine bookkeeping, the mixing of personal and business finances, and limited ability to prepare simple cash flow statements and budgets. These weaknesses often lead to liquidity problems, misallocation of working capital, and restricted access to formal financing, thereby affecting business sustainability. This study aims to analyze the role of financial management in improving the effectiveness of entrepreneurship training, particularly in fostering financial behavioral change among MSMEs in Bekasi. The research employed a qualitative descriptive approach through interviews, observations, and document studies, and the data were analyzed using an interactive model. The findings indicate that integrating cash flow planning, budgeting, simple bookkeeping, and financial evaluation modules into the training curriculum had a positive impact on participants’ financial literacy. Indicators of improvement include increased regularity in transaction recording, more disciplined budget preparation, and clearer separation of personal and business finances. Training effectiveness was further enhanced through case-based learning, direct practice, and post-training mentoring; participants who received 3–6 months of mentoring demonstrated higher consistency in financial record-keeping compared to those who only attended short-term training. Moreover, the introduction of digital financial literacy through mobile-based bookkeeping applications accelerated the adoption of modern financial practices. The study concludes that training effectiveness is not solely determined by module design, but also by social and institutional support that connects MSMEs with their supporting ecosystem. These findings contribute to the development of a collaborative training model that integrates digital financial literacy and sustainable mentoring to strengthen MSME financial resilience and competitiveness in both local and regional markets.
Analysis Of The Influence Of Teaching Ability, Mastery Of Material, How To Communicate, And Discipline Of Lecturer Attendance On Lecturer Work Productivity On Stie Bisnis Indonesia Eriyanto, Heles
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.502

Abstract

The purpose of this study was to analyze the influence of organizational climate, organizational culture and trust on the quality of knowledge sharing among employees at STIE Bisnis Indonesia. The data analysis technique used is multiple regression method to test the relationship or influence between the independent variable and the dependent variable. The results showed that organizational climate, organizational culture and trust have a significant influence on the quality of knowledge sharing among STIE Bisnis Indonesia employees. The influence of organizational climate on the quality of knowledge sharing is based on employees' perceptions towards an organizational atmosphere that is considered conducive and helps them to achieve job goals optimally through knowledge sharing activities among employees. The influence of organizational culture on the quality of knowledge sharing is based on the exemplary and leadership qualities of superiors who are lecturers with better ethical behavior, so that they can direct their employees to be willing to share knowledge with other employees in carrying out their duties and jobs. And the influence of trust on the quality of knowledge sharing is based on the comfort of employees at work which makes them willing to share knowledge with other employees in the workplace.
Proposal For the Implementation of Isak 335 In the Presentation of Financial Reports of Children's Care Institutions (PSAA) Hamzah Ludin Fitri, Sri Adella; Ramadhani, Ilas; Alhumairo, Kamila; Safitri, Lidia; Amanda, Putri
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.510

Abstract

This research aims to identify and improve transparency and accountability in the preparation of financial reports at the Hamzah Ludin Child Social Welfare Institution (PSAA), located at Jl. Kutianyir, Simpang Baringin Tumbang, Kenagarian Kubang, Guguak Subdistrict, Lima Puluh Kota Regency, by referring to ISAK 335. ISAK 335 is a standard that provides guidelines for preparing financial statements for social institutions, which often face challenges in understanding and applying the correct accounting principles. The main issue raised in this study is the difficulty faced by PSAA Hamzah Ludin in preparing financial reports in accordance with ISAK 335, caused by the lack of understanding among the management regarding the correct accounting standards and the relevance of their application in the context of social institutions. The research method used is a qualitative approach, with the primary data collection technique being in-depth interviews with the management of PSAA Hamzah Ludin. The interviews were conducted using two approaches: structured and semi-structured interviews, to explore in more detail the recording and presentation of financial reports at the institution. The findings indicate that despite initial understanding challenges, the implementation of ISAK 335 can improve the quality of financial reports at PSAA Hamzah Ludin. The application of this standard can enhance transparency and accountability, as well as strengthen financial management at the social institution. This study also provides several strategic recommendations, including training for the management on the appropriate accounting standards, to facilitate PSAA Hamzah Ludin in preparing financial reports that are more in line with applicable regulations and improve the overall performance of the institution.
The Influence of Education Level, Job Placement, and Job Satisfaction on Employee Performance Pujiati, Herni; Cahaya, Yohanes Ferry; Yanthy Yosepha, Sri; Anggreani , Noeorlina; Nurmaliza, Nurmaliza
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.511

Abstract

This study aims to analyze the influence of education level and job placement on employee performance, with job satisfaction as a mediating variable. The background of this research lies in the importance of human resource management in enhancing employee productivity, particularly in the maritime service sector. A quantitative approach with a survey method was employed. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS 4.0.9.9. The results show that both education level and job placement have a positive and significant impact on employee performance, both directly and indirectly through job satisfaction. Job satisfaction was proven to mediate the relationship between the independent variables and performance, strengthening the positive effects. Appropriate job placement and sufficient education level can improve job satisfaction, which in turn enhances performance. The conclusion of this study suggests that company management should consider aligning education and job placement with individual competencies while also fostering a work environment that promotes job satisfaction. Therefore, proper human resource management strategies can significantly contribute to achieving optimal organizational performance.

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