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Jurnal Kewirausahaan Bukit Pengharapan
Published by Institut Teknologi dan Bisnis Kristen Bukit Pengharapan
ISSN : -     EISSN : 27971236     DOI : 10.61696
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Kewirausahaan Bukit Pengharapan (JUWIRA) merupakan jurnal yang dikelolah oleh Program studi Kewirausahaan Institut Teknologi dan Bisnis Kristen Bukit Pengharapan, Jurnal ini menghasilkan artikel dari luaran penelitian yang dilakukan oleh Mahasiswa, Dosen dan Peneliti. Jurnal Kewirausahaan Bukit Pengharapan (JUWIRA) dapat diakses dengan terbuka (open accses)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 64 Documents
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PENGARUH JUMLAH ANGGOTA DAN JUMLAH SIMPANAN TERHADAP SHU PADA KOPERASI KREDIT SERVIAM KUPANG Soares, Yohanes
Jurnal Kewirausahaan Bukit Pengharapan Vol. 4 No. 1 (2024): Periode Mei
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v3i1.418

Abstract

Decreased percentage of the number of members of the Serviam Kupang Credit Cooperative in 2020 - 2021. Decreased percentage of SHU acquisition of the Serviam Kupang Credit Cooperative in 2020 - 2021. The multiple linear regression technique was used to determine whether or not there was an influence of the variables number of members and amount of savings on the SHU variable at the Serviam Kupang Credit Cooperative. After testing it using the t-test, it is known that the number of members (X1) has no effect on the acquisition of SHU (Y), while the number of savings (X2) has an effect on SHU (Y). after being tested using the f-test simultaneously, the number of members (X1) and the amount of deposits (X2) have a significant effect on the acquisition of SHU (Y). The magnitude of the influence of the number of members (X1) and the amount of savings (X2) on the acquisition of SHU at the Serviam Credit Cooperative shows a coefficient of determination (r2) of 0.957%. This figure means that the number of members and the amount of savings influence the SHU by 0.957%, while the remainder (100%-0.957% 99.043%) is influenced by other variables not examined in this research, such as the amount of loans and income. It is hoped that the management and management of the Serviam Kupang Credit Cooperative can increase the amount of savings so that the Cooperative's SHU can increase.
STUDI KOMPERATIF KINERJA BANK UMUM SYARIAH DAN BANK KONVENSIONAL (Studi Kasus Bank Syariah dan Bank Konvensional yang terdaftar di OJK tahun 2023) Khairani, Khairani
Jurnal Kewirausahaan Bukit Pengharapan Vol. 4 No. 1 (2024): Periode Mei
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v3i1.435

Abstract

This study aims to analyze the comparison of financial performance of conventional banks and Islamic banks. The population used in this study were 10 conventional banks and Islamic banks registered with the Financial Services Authority (OJK). The type of data used in this study is quantitative data and data analysis using the SPSS 25 application. The methods used are descriptive statistical analysis, independent sample t-test and mann whitney test. The results of this study indicate that there are significant differences that can be identified between the financial performance of conventional banks and Islamic banks in the CAR, and NPL variables, while in the ROA, and LDR variables there is no difference.
ANALISIS PENGAMBILAN KEPUTUSAN MASYARAKAT DALAM MEMILIH JASA PINJAMAN DI BANK BRI KCP TINANGGEA Tonasa, Muhamad; Elvirawati, Elvirawati
Jurnal Kewirausahaan Bukit Pengharapan Vol. 4 No. 1 (2024): Periode Mei
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v3i1.436

Abstract

This research aims to describe the customer decision process in choosing loan services at Bank BRI Tinanggea, factors that influence customers' decisions in choosing loan services at Bank BRI Tinanggea. To analyze the Islamic Legal Basis for making loans at conventional banks. This research is descriptive qualitative research. In collecting data, the author used primary data sources, namely taken from observations and interviews, other documentation and tertiary data in the form of dictionaries, and information from the internet. The research results show that there are three factors that influence customers to choose BRI Tinanggea bank as a loan service, namely, social factors, personal factors and psychological factors. The most dominant factor influencing customers to choose BRI Tinanggea Bank as a loan service is personal (economic) factors.
MANAJEMEN BUMDES MELALUI PERGULIRAN TERNAK SAPI DI DESA ARONGO KECAMATAN LANDONO KABUPATEN KONAWE SELATAN Tonasa, Muhamad; Dewi , Andika
Jurnal Kewirausahaan Bukit Pengharapan Vol. 4 No. 1 (2024): Periode Mei
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v3i1.437

Abstract

The aim of this research is to describe the business products and services developed by BUMDes in Arongo Village, the factors inhibiting BUMDes in Arongo Village and the efforts made by the village government to overcome the factors inhibiting BUMDes Mepokoaso in Arongo Village, Landono subdistrict, South Konawe Regency. The type of research used is qualitative descriptive research with data collection methods in the form of observation, interviews, and documentation. The time series for this research was carried out from March 2024 to April 2024. The results of this research, firstly, are the business products and services developed by BUMDes Mepokoaso in Arongo Village, namely the rotation business of developing cattle livestock within the community in groups. The two factors inhibiting BUMDes Mepokoaso in Arongo Village are budget allocation factors, human resource factors, time factors, and threats. The third effort made by the Arongo Village Government, Landoono District, South Konawe Regency to overcome the inhibiting factors of BUMDes Mepokoaso is through participation and outreach. This research recommends references and considerations for overcoming factors inhibiting the growth and development of Village-Owned Enterprises (BUMDes).
METODE SAW DAN TOPSIS DALAM SISTEM PENDUKUNG KEPUTUSAN: TINJAUAN LITERATUR SISTEMATIS Damanik, Fransius Awaldo
Jurnal Kewirausahaan Bukit Pengharapan Vol. 3 No. 1 (2023): Periode Mei
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v3i1.444

Abstract

This research aims to evaluate the effectiveness and efficiency of the SAW (Simple Additive Weighting) and TOPSIS (Technique for Order of Preference by Similarity to Ideal Solution) methods in decision support systems and to identify recent trends and innovations in the application of these two methods across various fields. The research methodology involves collecting and analyzing various academic sources, including journals and conference proceedings that discuss the SAW and TOPSIS methods and compare them with other methods in decision support systems. It compares the effectiveness and efficiency of SAW and TOPSIS based on criteria such as accuracy, complexity, and ease of implementation. Case studies are conducted in various fields to observe the real-world application and performance of the SAW and TOPSIS methods in practical situations. The research concludes that although SAW and TOPSIS each have their own strengths and weaknesses, recent innovations and adaptations keep both methods relevant and effective in various decision support system applications. The SAW method has proven to be efficient in terms of computational time and easy to implement, making it suitable for problems with many quantitative criteria. However, this method is less effective in handling criteria with highly varying levels of importance. On the other hand, the TOPSIS method provides more accurate results in situations with diverse criteria and has the ability to handle more complex data, although it requires more time and computational resources compared to SAW
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DENGAN ANGGARAN SEBAGAI ALAT PENGENDALIAN BIAYA PADA PT XYZ Ranjita, Ranjita; Azhar, M. Karya Satya; Ika, Desi
Jurnal Kewirausahaan Bukit Pengharapan Vol. 4 No. 2 (2024): Periode November
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v4i2.503

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan dari akuntansi pertanggungjawaban yang diterapkan pada PT XYZ dan efisiensi pengendalian biaya yang dilaksanakan pada PT XYZ. Dalam melakukan penelitian ini digunakan metode deskriptif kualitatif. Sedangkan pengumpulan data dilakukan dengan teknik observasi, wawancara dengan pejabat setempat mengenai penerapan akuntansi pertanggungjawaban pada perusahaan tersebut dan dokumentasi yaitu mengumpulkan dokumen berupa laporan keuangan perusahaan. Dari hasil penelitian ini dapat disimpulkan bahwa penerapan dari akuntansi pertanggungjawaban yang diterapkan pada PT XYZ sudah mengimplikasikan akuntansi pertanggungjawaban sebagai alat pengendalian biaya dengan baik, ini dapat dilihat pada pengklasifikasian atau pemisahan biaya yang terkendali dan biaya tak terkendali dan pada Laporan Realisasi Angaran yang menunjukkan selisih menguntungkan. Laporan pertanggungjawaban biaya dan penerapan sudah diterapkan secara efisien. Pada PT XYZ juga sudah menggunakan biaya secara efektif berdasarkan Laporan Realisasi Anggaran yang realisasi dihasilkan masih di bawah anggaran yang ditetapkan.
PENGARUH KOMPETENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDIT SEBAGAI VARIABEL MODERASI Cahya, Dewi Etika; Listiorini, Listiorini; Azhar, M. Karya Satya
Jurnal Kewirausahaan Bukit Pengharapan Vol. 4 No. 2 (2024): Periode November
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v4i2.504

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi dan profesionalisme terhadap kualitas audit dengan etika audit sebagai variabel moderasi pada Kantor Akuntan Publik di Kota Medan. Metode pemilihan sampel yang digunakan adalah non probability sampling. Total populasi pada penelitian ini sebanyak 24 Kantor Akuntan Publik dengan perolehan sampel sebanyak 5 Kantor Akuntan Publik yang terdiri 44 auditor. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis moderasi. Hasil pengujian pada penelitian ini menunjukkan bahwa secara bersama-sama kompetensi dan profesionalisme berpengaruh terhadap kualitas audit. Secara parsial, kompetensi dan profesionalisme berpengaruh terhadap kualitas audit. Analisis moderasi menunjukkan bahwa etika audit mampu memoderasi pengaruh kompetensi dan profesionalisme terhadap kualitas audit.
PENGARUH KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERATING DI KPP PRATAMA MEDAN POLONIA Difi, Shiva; Arifin, Syamsul Bahri; Hasbulla, Iman Indrafana Kusuma
Jurnal Kewirausahaan Bukit Pengharapan Vol. 4 No. 2 (2024): Periode November
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v4i2.505

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan dan sanksi perpajakan terhadap motivasi wajib pajak orang pribadi dalam membayar pajak dengan sosialisasi perpajakan sebagai variabel moderating di KPP Pratama Medan Polonia. Populasi dalam penelitian ini yaitu seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama Medan Polonia pertahun 2023 sebanyak 45.953 wajib pajak dan yang menjadi sampel sebanyak 100 orang wajib pajak. Teknik pengambilan sampel dilakukan menggunakan teknik purposive sampling dengan perhitungan jumlah sampel menggunakan rumus slovin. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis moderasi dengan pendekatan uji residual dengan menggunakan alat bantu program software SPSS 26. Hasil pengujian penelitian menunjukkan bahwa variabel kualitas pelayanan tidak berpengaruh terhadap motivasi wajib pajak, sedangkan sanksi perpajakan berpengaruh secara signifikan terhadap motivasi wajib pajak. Sosialisasi perpajakan mampu memoderasi kualitas pelayanan. Namun, sosialisasi perpajakan tidak mampu memoderasi sanksi perpajakan terhadap motivasi wajib pajak.
ANALISIS PEMAHAMAN WAJIB PAJAK UMKM DAN KEWAJIBAN PERPAJAKAN PENETAPAN TARIF UMKM DI PASAR BAKTI KOTA MEDAN khasanah, Nur; Arief, Muhammad; Sani, Ahmad
Jurnal Kewirausahaan Bukit Pengharapan Vol. 4 No. 2 (2024): Periode November
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v4i2.508

Abstract

Penelitian ini bertujuan untuk mengetahui pemahaman wajib pajak serta penetapan tarif pada pelaku UMKM di Pasar Bakti Kota Medan. Dalam melakukan penelitian ini digunakan metode deskriptif kualitatif. Sedangkan pengumpulan data dilakukan dengan teknik observasi dan wawancara sebanyak 10 pelaku UMKM serta dokumentasi yaitu laporan keuangan para pelaku UMKM. Dari hasil penelitian ini dapat disimpulkan bahwa pelaku UMKM di Pasar Bakti Kota Medan kurang paham dalam membayar pajak dan tidak mengetahui tarif pajak serta Peraturan Pemerintah No. 46 Tahun 2013 dan Peraturan Pemerintah yang baru Peraturan Pemerintah No. 23 Tahun 2018 juga Wajib Pajak UMKM tidak mengetahuinya.Pemahaman Wajib Pajak UMKM di Pasar Bakti Kota Medan terhadap ketentuan umum dan tata cara perpajakan masih rendah. Tingkat kesadaran pelaku UMKM terhadap Kewajiban Perpajakan menjadi salah satu faktor penyebab tidak patuhnya dalam melaksanakan kewajiban membayar pajak. Pemahaman Wajib Pajak UMKM di Pasar Bakti Kota Medan yang masih rendah dengan adanya Peraturan Pemerintah No. 46 Tahun 2013 atas dasar pengenaan tarif 1% dari omset bruto. Realisasi yang masih belum sepenuhnya terlaksana secara menyeluruh. Kurangnya sosialisasi terhadap masyarakat dan para Wajib Pajak (pelaku UMKM) menjadi salah satu faktor penghambat pelaksanaan peraturan ini begitu juga dengan Peraturan Pemerintah No. 23 Tahun 2018 yang belum diketahui secara jelas teknis pelaksanaannya.
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN Sitompul, Clarisa Florentina
Jurnal Kewirausahaan Bukit Pengharapan Vol. 4 No. 2 (2024): Periode November
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v4i2.558

Abstract

This research aims to examine the influence of liquidity and profitability on company value with capital structure as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research uses a causal associative methodology related to quantitative data. The purposive sampling method was used to select the research sample, and 28 companies were selected during 5 years of observation so that the total sample in this study was 140 observations. The research results show that liquidity has no significant effect on company value (sig > 0.05). On the other hand, profitability is proven to have a significant positive influence on company value (sig < 0.05), indicating that increasing company profitability tends to increase company value. In addition, the moderation results show that capital structure does not moderate the relationship between liquidity and firm value (sig > 0.05). However, capital structure significantly moderates the relationship between profitability and firm value (sig < 0.05). This shows that capital structure can strengthen the influence of profitability on company value. Thus it can be concluded that liquidity does not have a significant influence on company value, either directly or when moderated by capital structure. On the other hand, profitability shows a significant positive influence on firm value, and this influence becomes stronger when moderated by capital structure. Keywords: Liquidity, Company Value, Profitability, Capital Structure.

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