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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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DAMPAK KEBIJAKAN DIVIDEN, HUTANG, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN RITEL YANG TERDAFTAR DI BEI Kurnia Sari, Laras Sukma
Jurnal Kewirausahaan Bukit Pengharapan Vol. 5 No. 1 (2025): In Press
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v5i1.730

Abstract

This study aims to examine the impact of dividend policy, debt, and profitability levels on the value of retail companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024. Using a quantitative approach, with a causal associative design. Sample selection was carried out by purposive sampling, and analyzed using multiple linear regression, with the help of SPSS 25 software. The independent variables analyzed include, Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER), and Return on Assets (ROA), while company value is measured using Price to Book Value (PBV). The results of the analysis show that debt policy (DER) has a positive and significant impact on PBV. On the other hand, dividend policy (DPR) and profitability (ROA) do not show a significant effect. This study implies that, in the context of the retail industry, the financing structure through debt contributes more to increasing company value, compared to profit distribution or profitability levels. From this study, it is expected to be able to contribute to more strategic financial decision making in the retail sector.
PENGARUH MODAL INTELEKTUAL, PRINSIP KONSERVATIF DALAM AKUNTANSI, DAN PRAKTIK ESG TERHADAP PERFORMA KEUANGAN PERUSAHAAN INDUSTRI DI BEI PERIODE 2023-2024 Parera, Maximillian Corneles
Jurnal Kewirausahaan Bukit Pengharapan Vol. 5 No. 1 (2025): In Press
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v5i1.733

Abstract

This study is based on the premise that accounting conservatism, corporate intellectual capital management, and ESG (environmental, social, and governance) factors all contribute to better financial success. Financial performance here is defined as Return on Asset (ROA), and the impact of intellectual capital, ESG, and conservative accounting practices is what this study attempts to dissect. Organizations that are listed on the Indonesia Stock Exchange that fall under the industrial sector are the focus of this study, which relies on secondary data collected from financial, annual, and continuation reports. To validate the regression model, the data were first subjected to the classical assumption test in IBM SPSS 29, which checks for normality, heteroscedasticity, multicollinearity, and autocorrelation. The findings show that intellectual capital has a significant and positive effect on ROA. On the other hand, accounting conservatism is detrimental to ROA, and the results vary across ESG components. Ultimately, top brass must optimize intellectual capital management while meeting strict ESG compliance. Accounting conservatism, according to this study, should be used moderately so as not to hinder the expansion of business financial performance.
PENGELOLAAN DANA DESA DALAM MENINGKATKAN PEREKONOMIAN DI DESA LAMBELU, KECAMATAN PASIKOLAGA, KABUPATEN MUNA Tonasa, Muhamad; Sarbianti, Wa Ode
Jurnal Kewirausahaan Bukit Pengharapan Vol. 5 No. 1 (2025): In Press
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v5i1.765

Abstract

The existence of Law No. 6 of 2014 concerning Villages begins to show that the government has paid attention to villages. Management of Village Funds is regulated in the Regulation of the Minister of Home Affairs Number 113 of 2014 concerning Village Financial Management and Regulation of the Minister of Home Affairs Number 114 concerning Village Development as stated in Article 71 paragraph 1, it is stated that "all village rights and obligations that can be valued in money and everything in the form of money and goods related to the implementation of village rights and obligations" The purpose of this study was to determine how village funds are managed in Lambelu Village, Pasikolaga District, Muna Regency, and to explain how village funds are managed in Lambelu Village, Pasikolaga District, Muna Regency in terms of Islamic economics. This type of research uses qualitative descriptive research with data collection methods in the form of observation, interviews and documentation. The results of this study illustrate that the first is the management of village funds in improving the economy in Lambelu Village, Pasikolaga District, Muna Regency, namely the existence of mature planning, transparency, accountability, justice, community participation, the existence of an appropriate village fund budget for projects that support local economic development, efficient administration, accurate financial management, collaboration with external parties and supervision in the management of village funds so that all of this can be effective in improving the economy in Lambelu Village. The second is the management of village funds in Lambelu Village, Pasikolaga District, Muna Regency in the Islamic economic perspective, namely that it has complied with sharia principles with evidence of the APBDesa transparency board in the Lambelu Village hall, accountability, and justice in village funds to ensure community welfare and sustainable economic sustainability.
FOREIGN CULTURE ON THE CONSUMPTION HABITS AND LIFESTYLE OF THE MILLENIAL GENERATION: A CONCEPTUAL STUDY Yuliniar
Jurnal Kewirausahaan Bukit Pengharapan Vol. 5 No. 1 (2025): In Press
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v5i1.812

Abstract

The younger generation is essential in sorting and choosing what is good and what is bad in the fight to protect Indonesia's rich cultural legacy. However, the presence of other cultures frequently causes society—millennials in particular—to place a higher priority on individual liberty than on moral principles. Examining how other cultures affect millennials' lifestyles and spending patterns is the aim of this study. This study emphasises the significance of incorporating Pancasila values into national and state life as well as the need to preserve Indonesia's indigenous culture in order to screen out approaching foreign cultures. This study used a survey as its research approach. This study used a survey as its research approach. It is anticipated that society and the younger millennial generation will gain from this research by being more conscious of the value of protecting Indonesia's indigenous culture

Page 7 of 7 | Total Record : 64

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