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Journal of Entrepreneurial and Business Diversity
Published by Indonesia Strategic Sustainability
ISSN : 29855365     EISSN : 29862132     DOI : 10.38142/jebd
Core Subject : Science,
Decision Sciences, Operations Research & Management
The Journal of Entrepreneurship and Business Diversity discusses the role of diversity in increasing innovation and developing healthier entrepreneurial ecosystems under the auspices of PT Keberlanjutan Strategies Indonesia. The Journal of Entrepreneurship and Business Diversity aims to relate to current research the role of diversity in increasing innovation and developing healthier entrepreneurial ecosystems. The Journal of Entrepreneurship and Business Diversity published four (4) issues per year and published in January - February; March - April; May - June; July - August; September - October; November - December. The scope of the Journal of Entrepreneurship and Business Diversity includes: Theoretical perspectives on diversity and inclusion; Best practices for promoting diversity and inclusion in the workplace; The Role of Technology in diversity and inclusion; The impact of diversity on consumer behavior and market outcomes; The impact of diversity on international business and cross-cultural management; The intersectionality of diverse identities and experiences in the workplace; Business Development; Business Corporate Innovation; Entrepreneurial Strategy Entrepreneur case studies Entrepreneurial Analysis Startup entrepreneurship Entrepreneurship in technology Social entrepreneurship Entrepreneurship in creative fields Entrepreneurship in the service sector Entrepreneurship in industry Entrepreneurship in agribusiness;
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 52 Documents
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Audit Quality and Its Determinants: Evidence from Food and Beverage Firms in Indonesia YUESTI, Anik; PUTRI, Yura Karlinda Wiasa; PUTRA, I Putu Darma; MENES, Carmen C; MADRIGAL, Dennis V.
Journal of Entrepreneurial and Business Diversity Vol. 3 No. 1 (2025): Journal of Entrepreneurial and Business Diversity. (January-March)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v3i1.262

Abstract

Purpose:This study was conducted to address the importance of audit quality in maintaining the credibility of financial statements of manufacturing companies, particularly in the food and beverage subsector, which contributes significantly to the national economy. The study also aims to respond to the inconsistency of previous research findings regarding the factors that influence audit quality.Methodology:This research utilized a quantitative approach with logistic regression analysis, focusing on food and beverage manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. Using purposive sampling, 49 firms were selected with a total of 147 observations, and the data was sourced from annual financial statements on the IDX website.Findings:The results of the study indicate that public accounting firm size and firm size have a positive influence on audit quality. Companies audited by large accounting firms and those with larger scales tend to produce more reliable financial statements. In contrast, audit fees, audit tenure, and firm age do not show a significant effect on audit quality. These findings affirm that not all external factors related to the company or the auditor play an equal role in determining the quality of audit outcomes.Implication:This study implies that both company management and policymakers should consider the credibility and size of public accounting firms when appointing external auditors, as well as use these findings to develop more effective audit governance policies that enhance stakeholders' trust in financial statements.
Exploring Fiscal Policy and Diversification Effects on Nigeria's Long-Term Economic Growth ABANG, Samuel Oweh; ABUH-AMASI, Scholastica Ashibebonye; ARASOMWAN, Kenneth Оnaiwu; AYODELE, Oluwafemi; ABANG-SAMUEL, Loveth Ifeoma
Journal of Entrepreneurial and Business Diversity Vol. 2 No. 4 (2024): Journal of Entrepreneurial and Business Diversity. (October – December)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v2i4.271

Abstract

Purpose:This study investigates the long-term impact of fiscal policy and economic diversification on Nigeria’s economic growth, with a focus on understanding their interrelationships and effectiveness in driving sustainable development.Methodology:Using time-series data from 1983 to 2024, the study employs the Autoregressive Distributed Lag (ARDL) bounds testing approach to examine both the short- and long-run dynamics among key fiscal variables, diversification indicators, and real GDP growth.Findings:Empirical findings reveal a significant long-run relationship between fiscal policy instruments, particularly government expenditure and tax revenue—and economic growth. The results highlight the importance of strategic fiscal management and the need to accelerate diversification policies to reduce reliance on oil revenues and promote inclusive development.Implication:The study recommends that fiscal authorities adopt more growth-oriented expenditure frameworks and broaden the revenue base by enhancing non-oil sectors such as agriculture, manufacturing, and services. This research contributes to the policy discourse on fiscal sustainability and structural economic reform in Nigeria.
Redesign of Corporate Financial Architecture and Value of Companies Listed on the IDX Post-Covid-19 WIDNYANA, I Wayan; BUDIYASA, I Gede Putu Eka
Journal of Entrepreneurial and Business Diversity Vol. 3 No. 2 (2025): Journal of Entrepreneurial and Business Diversity. (April-June)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v3i2.279

Abstract

Purpose:The COVID-19 pandemic has caused tremendous uncertainty in the business world, so companies are required to adjust their financial strategies. This study aims to examine the influence of the redesign of the Company's financial architecture—including the ownership structure, capital structure, and corporate governance on the value of companies listed on the Indonesia Stock Exchange (IDX) post-Covid-19 pandemic. The sample of this study consists of 200 companies.Methodology:The analysis technique used is multiple linear regression analysis. This study uses a quantitative approach with an analytical descriptive research design. The quantitative approach was chosen because it aims to measure the influence of certain variables numerically, especially the influence of financial architecture redesign on the value of companies listed on the Indonesia Stock Exchange (IDX) post-Covid-19 pandemic. To test the relationship between variables, multiple linear regression analysis method was used. The population in this study is all companies listed on the Indonesia Stock Exchange (IDX) in the period 2020 to 2023.Findings:The results of this study show that changes in capital structure and corporate governance post-COVID-19 have a significant impact on the value of the company, while changes in ownership structures tend to have a more limited effect.Implication:This study shows that the redesign of ownership structures, optimal capital structures, and improvement of corporate governance have a significant influence on the value of companies listed on the Indonesia Stock Exchange post-Covid-19 pandemic.
Promotion and Brand Image as a Marketing Management Modality NGURAH, Ida Bagus
Journal of Entrepreneurial and Business Diversity Vol. 3 No. 2 (2025): Journal of Entrepreneurial and Business Diversity. (April-June)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v3i2.280

Abstract

Purpose:A product is an inanimate object that a potential force must drive, and all force is exerted, including the psychological tension that is raised. The product must be able to appear in the mind or psychology of the consumer as the first step of attribution to the consumer so that the product owns various modalities. This research leads to the elaboration of how to promote and create brand image as a modality in marketing management.Methodology:Documentation methods in various research results are expected to provide provisional answers or hypotheses related to promotion and Brand Image can affect consumers' desire to consume a product.Findings:One of the effects of promotion is how to administer the product, the person or person, the price or price, place or place, and the process that will all be toned in one piece, namely promotion.Implication:The creation of a Brand Image must touch the psychology of consumers in a broader measure of how the product is attached not only as a product to be consumed but as a product that can image oneself or consumers.
The Role of Internal Control in Reducing the Risk of Room Reservation Fraud at Adi Rama Beach Hotel UTAMA, I Gusti Ngurah Indra Pracita; DARMAWAN, I Made Endi; JULIARTA, I Wayan; SUARDANA, Dewa Gede
Journal of Entrepreneurial and Business Diversity Vol. 3 No. 1 (2025): Journal of Entrepreneurial and Business Diversity. (January-March)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v3i1.286

Abstract

Purpose:In recent times, Adirama Beach Hotel has also experienced difficulties in maintaining the reliability, openness, and security of data related to the room reservation process that occurs at this hotel. It shows that the current system is vulnerable to fraudulent practices that are detrimental to the hotel and guests. This study aims to analyze whether the internal control of the accounting information system implemented by Adirama Beach Hotel can support all managerial activities in making more effective and efficient decisions.Methodology:The research method used in this study is descriptive qualitative, with a focus on explaining how the implementation of good internal control can overcome fraud in room reservation management.Findings:Based on the results of the internal audit conducted, there are several weaknesses in the control system implemented in this hotel, such as the lack of adequate supervision of the reservation process, as well as low audit frequency. These weaknesses allow fraud to occur, which is detrimental to the company. Therefore, to overcome this problem, it is necessary to improve supervision, regular training for employees, and the implementation of more advanced technology to support a more effective internal control system.Implication:With these improvements, it is expected that Adirama Beach Hotel can minimize the risk of fraud, improve accuracy in recording reservation data, and increase transparency and security of existing information. Ultimately, these improvements will support better decision-making in hotel management and help increase the company's overall profits.
Sustainable Tourism in Jatiluwih Village: Analysis of Green Accounting Implementation in Tourism Destination Operations LESTARI, Nyoman Sophia Andriani; VIRANTI, Aulia; SRINU, Srinu; PRAMITA, Silvi
Journal of Entrepreneurial and Business Diversity Vol. 3 No. 1 (2025): Journal of Entrepreneurial and Business Diversity. (January-March)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v3i1.287

Abstract

Purpose:This study aims to explore and analyze the implementation of Green Accounting in the operation of Jatiluwih Village tourist destination as one of the sustainable tourist destinations in Bali. Jatiluwih Village is known for its beautiful green terraced rice fields which are a cultural heritage. The main objective of this study is to determine the extent to which accounting, in its role, provides a positive impact on the management of a sustainable tourist destination.Methodology:The methods used in data collection are literature studies, literature analysis, and direct observation in the field. The results of the study indicate that Jatiluwih Tourism Village has indirectly implemented Green Accounting through its sustainable agricultural practices, which is in line with the principles of Green Accounting.Findings:Although not all village management discusses Green Accounting as a whole, the implementation of Subak itself plays an important role as a tool to support sustainable tourism development in Jatiluwih Village and increase awareness and transparency in natural resource management so as to encourage efficient use and more responsible decision-making.Implication:This research is expected to provide a general overview of the importance of implementing accounting, especially Green Accounting, in the sustainable tourism sector.
Strategic Role of Modern Accounting in Improving Tourism Management Effectiveness OKTAYANI, Ni Kadek Rita; DEWI, Ni Made Sintya; KEWA, Maria Serliana Ina; PUTRI, Ni Putu Amelia
Journal of Entrepreneurial and Business Diversity Vol. 2 No. 4 (2024): Journal of Entrepreneurial and Business Diversity. (October – December)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v2i4.288

Abstract

Purpose:As global competition becomes increasingly fierce, this sector requires a more effective and efficient managerial approach. Modern accounting, which has now transformed from an administrative tool into a data-based managerial information system, plays a strategic role in supporting more precise and efficient decision-making in tourism management. This article aims to examine the application of modern accounting in the tourism sector, especially in operational cost planning and control, financial accountability, and managerial performance.Methodology:This article uses a library research method, which in its implementation focuses on a literature review of previous research results. Literature studies are conducted by reviewing, understanding, and critically analyzing various scientific literature, especially research journals that discuss the application of modern accounting in improving the effectiveness of tourism management. By integrating management accounting systems, responsibility accounting, and information technology, tourism destination managers can design policies that are more responsive to market changes and consumer demands.Findings:The implementation of modern accounting also contributes to increasing transparency, strengthening the reputation of tourist destinations, and increasing their competitiveness in the global market.Implication:Based on the results of the literature review, the application of modern accounting has been proven to have a positive impact on operational efficiency, financial transparency, and the competitiveness of the tourism industry in Indonesia.
The Influence of Online Customer Reviews and Trust on Purchasing Decisions on the Shopee Marketplace in the Community Unit 08, Pasirkaliki Urban Village, North Cimahi District, Cimahi City MUHIBAN, Ayi; ANGGRAENI, Dhea
Journal of Entrepreneurial and Business Diversity Vol. 3 No. 2 (2025): Journal of Entrepreneurial and Business Diversity. (April-June)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v3i2.343

Abstract

Purpose:This research was conducted on Shopee marketplace consumers in RW 08, Pasirkaliki Village, North Cimahi District, Cimahi City. The purpose of this study was to determine the influence of online customer reviews and trust on purchasing decisions, both partially and simultaneously.Methodology:The research method used in this study is descriptive and associative. The unit of analysis is individuals, namely Shopee marketplace consumers in RW 08, Pasirkaliki Village, North Cimahi District, Cimahi City. The sample in this study was 100 respondents. The sampling technique used in this study was based on certain considerations or criteria. The analysis method used was multiple linear regression analysis, and the validity and reliability of the research instrument were also tested.Findings:Based on the research results it shows that there is a partial and simultaneous influence on the online customer review and trust variables on the purchasing decision variables.Implication:The influence of online customer reviews on purchasing decisions is 43.8%, while the influence of trust on purchasing decisions is 12.4%. The influence of online customer reviews and trust on purchasing decisions is 56.2%.
The Influence of Brand Image and Brand Awareness on Consumer Purchasing Decisions of Fore Cimahi Coffee on the GoFood Platform MUHIBAN, Ayi; PUTRI, Adel Leani
Journal of Entrepreneurial and Business Diversity Vol. 3 No. 2 (2025): Journal of Entrepreneurial and Business Diversity. (April-June)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v3i2.344

Abstract

Purpose:This research was conducted on Kopi Fore Cimahi consumers on the GoFood platform in RT05 RW04, Padasuka Village. This study aimed to determine the influence of brand image and brand awareness on purchasing decisions, both partially and simultaneously.Methodology:The research method used in this study is descriptive and associative. In this study, the unit of analysis is all consumers who have purchased or consumed Kopi Fore Cimahi in the RT05 RW04 area of Padasuka Village. The sample in this study is 100 respondents, where sampling is taken with certain considerations or criteria.Findings:Based on the research results it shows that there is a good influence, both partially and simultaneously, on the brand image and brand awareness variables on the purchasing decision variables.Implication:The influence of brand image on purchasing decisions is 15.8%. The influence of brand awareness on purchasing decisions is 46.7%. The influence of brand image and brand awareness on purchasing decisions is 62.6%.
Business Feasibility Analysis for MSMEs (Case Study of Arfer Outlet in Palu City) DEWI, Ayu Kumala; INDRI, Maulana; DIN, Muhammad; MUNAWARAH, Munawarah
Journal of Entrepreneurial and Business Diversity Vol. 3 No. 2 (2025): Journal of Entrepreneurial and Business Diversity. (April-June)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v3i2.356

Abstract

Purpose:Micro, Small, and Medium Enterprises (MSMEs) are a crucial component of the Indonesian economy. Their role is crucial, not only as job creators but also as key drivers of the local economy. This study aims to analyze the feasibility of the Arfer Outlet in Palu City as an MSME in the beverage sector.Methodology:The research method uses a qualitative descriptive approach combined with quantitative analysis, focusing on two main aspects: non-financial and financial. The financial aspect is analyzed using five indicators: Net Present Value (NPV), Profitability Index (PI), Payback Period (PP), Internal Rate of Return (IRR), and Average Rate of Return (ARR).Findings:The results of the study indicate that the Arfer Outlet is financially feasible. It is indicated by an NPV value of Rp3,602,691 (positive), a PI of 1.35, an IRR of 48.93%, and an ARR of 85.96%. Although the PP value of 1.16 years slightly exceeds the economic life of the asset, the difference is still within reasonable limits, so the business is still considered feasible.Implication:These findings confirm that financial indicators can provide an objective picture of a business's sustainability prospects. Therefore, this study not only contributes to the literature on business feasibility studies for MSMEs in the beverage sector but also provides practical recommendations for micro-enterprise development in Indonesia.

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