Jurnal Bisnis dan Kewirausahaan
Jurnal Bisnis dan Kewirausahaan adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia. Jurnal BISNIS dan KEWIRAUSAHAAN memuat artikel dalam bidang bisnis dan kewirausahaan (yang meliputi pendidikan, pengembangan teknologi, penelitian dan pengelolaaan bisnis dan kewirausahaan serta permasalahan bisnis dan kewirausahaan dalam arti seluas luasnya). Artikel yang diterbitkan dalam Jurnal Bisnis dan Kewirausahaan merupakan artikel yang belum pernah diterbitkan maupun dalam proses penerbitan oleh penerbit lain. Artikel-artikel yag diterbitkan oleh Jurnal Bisnis dan Kewirausahaan telah melalui penelaahan oleh Mitra bestari (Peer reviewers)
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<![CDATA[PERSEPSI, REFERENSI KELOMPOK TERHADAP KEPUTUSAN PEMBELIAN PRODUK HALAL KOSMETIK PADA MAHASISWI FEB UNIVERSITAS MUSLIM INDONESIA ]]>
<![CDATA[Ratna Dewi]]>;
<![CDATA[Nurhayati Azis]]>;
<![CDATA[Muhammad Syafii A.Basalamah]]>
<![CDATA[ Jurnal Bisnis dan Kewirausahaan Vol. 12 No. 2 (2023): Jurnal Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia ]]>
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DOI: 10.37476/jbk.v12i2.3759
<![CDATA[This study aims to examine perceptions, reference groups influence the decision to purchase halal product cosmetics at students of the Faculty of Economics and Business UMI Makassar This research design uses quantitative approaches in qualitative, data types, primary and secondary data, questionnaire sampling techniques. The number of respondents was 140 people, with the multiple regression analysis method The results showed that the variables of student perception, group preference towards consumer purchases together had a significant influence on the decision to purchase halal cosmetic products FEB UMI Student Preferences have a significant influence on purchasing decisions and group preferences have a positive and significant effect on purchasing decisions for halal cosmetic products FEB UMI students who are strengthened by attitude, credibility, similarity and strength]]>
<![CDATA[PENGARUH HARGA DAN KERAGAMAN PRODUK TERHADAP MINAT BELI PADA KAGANGA COFFEE DI MAKASSAR ]]>
<![CDATA[Vanes Viviana]]>;
<![CDATA[Fitriani Latief]]>;
<![CDATA[Nurhaeda Z]]>
<![CDATA[ Jurnal Bisnis dan Kewirausahaan Vol. 12 No. 1 (2023): Jurnal Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia ]]>
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DOI: 10.37476/jbk.v12i1.3762
<![CDATA[This study aims to determine (1) The effect of price and product variety partially on purchase intention at Kaganga Coffee in Makassar (2) The simultaneous effect of price and product variety on purchase intention at Kaganga Coffee in Makassar (3) Which variable has the most dominant influence on buying interest in Kaganga Coffee in Makassar. The sample of this research is 84 people who are customers of Kaganga Coffee. This study uses multiple linear regression analysis with data collection using a questionnaire with a Likert scale. The results of the study show that (1) Price and product variety partially have a significant effect on buying interest at Kaganga Coffee in Makassar (2) Price and product variety simultaneously have a significant effect on buying interest at Kaganga Coffee in Makassar (3) The most dominant variable influence on buying interest in Kaganga Coffee in Makassar is Product Diversity]]>
<![CDATA[PENGARUH MEDIA SOSIAL TERHADAP PERILAKU PEMBELIAN RAMAH LINGKUNGAN GENERASI MILENIAL DAN GENERASI Z ]]>
<![CDATA[Ilma Wulansari Hasdiansa]]>;
<![CDATA[Sitti Hasbiah]]>;
<![CDATA[Nurul Fadilah Aswar]]>
<![CDATA[ Jurnal Bisnis dan Kewirausahaan Vol. 12 No. 1 (2023): Jurnal Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia ]]>
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DOI: 10.37476/jbk.v12i1.3804
<![CDATA[This study examines how social media affects green buying among millennials and Generation Z. This study aims to understand better how these platforms affect the attitudes and behaviours of consumers toward environmentally conscious purchasing decisions. This information can aid businesses and marketers in promoting environmentally friendly consumption and accelerating beneficial environmental changes by allowing them to target and engage with the appropriate demographic groups. This study used a descriptive research approach to examine how social media influences the environmentally conscious consumption patterns of millennials and members of Generation Z. This study carried out a quantitative examination of the questionnaire-collected data. Purposeful sampling was employed to select participants from each age group. Non-probability purposive sampling targeted specific millennial and Generation Z age groups. The sample used for this study included 300 respondents. The results of this study suggest that social media plays a significant role in influencing the preferences of members of generations millennials and z for environmentally friendly products.]]>
<![CDATA[PENGARUH INOVASI DAN ENTREPRENEURIAL ORIENTATION TERHADAP KEUNGGULAN BERSAING UMKM DI KOTA MAKASSAR ]]>
<![CDATA[Nurul Fadilah Aswar]]>;
<![CDATA[M. Ikhwan Maulana Haeruddin]]>;
<![CDATA[Ilma Wulansari Hasdiansa]]>
<![CDATA[ Jurnal Bisnis dan Kewirausahaan Vol. 12 No. 1 (2023): Jurnal Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia ]]>
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DOI: 10.37476/jbk.v12i1.3805
<![CDATA[Abstract should end with a comment about the importance of the results or conclusions brief. The existence of micro, small and medium enterprises (MSMEs) plays an important role in economic growth. One of their most important tasks in economic growth is to revive economic dynamics. Even though MSMEs have been proven to have a strategic role in the Indonesian economy, it does not mean that MSMEs do not face various challenges and limitations in doing business. Innovation and Entrepreneurial orientation are necessary for businesses to remain relevant to consumers, and several studies have also shown that innovation can help MSMEs grow and be able to identify new opportunities and make new combinations of their resources. This research is a conclusive research design that uses a single cross-sectional as a data collection method by means of a survey. The sampling method is a non-probability method and purposive sampling technique. The estimation method used in this research is Maximum Likelihood. This study uses the method of regression analysis to measure the influence of the independent variables on the dependent variable. The results of this study indicate that (1) Innovation has a positive and significant effect on competitive advantage for MSMEs in Makassar City. (2) Entrepreneurial orientation has a positive and significant effect on the competitive advantage of MSMEs in Makassar City.]]>
<![CDATA[HUBUNGAN KARAKTERISTIK WIRAUSAHA DENGAN KOMPETENSI KEWIRAUSAHAAN PETERNAK SAPI POTONG DI KABUPATEN BULUKUMBA ]]>
<![CDATA[Immawan Wahyudi Asbara]]>
<![CDATA[ Jurnal Bisnis dan Kewirausahaan Vol. 12 No. 2 (2023): Jurnal Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia ]]>
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DOI: 10.37476/jbk.v12i2.3806
<![CDATA[The purpose of this study is to look at the quality and entrepreneurial skills of beef cattle breeders, as well as the relationship between the two. This research uses descriptive qualitative analysis and relationship analysis (correlation). Descriptive analysis is used to describe the entrepreneurial characteristics and entrepreneurial competencies of beef cattle breeders. Relationship analysis is used to determine the relationship between entrepreneurial characteristics and entrepreneurial competence of cattle breeders. Correlation analysis in this study used the Kendal Tau Correlation test. The results of this study indicate that entrepreneurial characteristics have a relationship with the entrepreneurial competence of beef cattle breeders. This suggests that to improve the entrepreneurial competence of farmers, entrepreneurial characteristics also need to be improved.]]>
<![CDATA[ANALISIS PENETAPAN NILAI JUAL OBJEK PAJAK (NJOP) ATAS PENERIMAAN PAJAK BUMI DAN BANGUNAN ]]>
<![CDATA[Ratna Sari]]>
<![CDATA[ Jurnal Bisnis dan Kewirausahaan Vol. 12 No. 1 (2023): Jurnal Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia ]]>
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DOI: 10.37476/jbk.v12i1.3808
<![CDATA[Property Tax is one of the taxes managed by the local government, because most of the revenue is regional revenue, among others, it is also used for the provision of facilities enjoyed by the central government and local governments. The tax base of land and buildings is taxable value. The purpose of this study is to analyze the determination of taxable value of land and building tax in Sidrap Regency. The object of this study is three Sidenreng Rappang Districts in Baranti District, Kulo District, and Panca Rijang District. The data collection technique in this study is by documentation method. This study used a comparative descriptive method. Based on the results of the study, researchers concluded that the three sub-districts are Baranti, Kulo and Panca Rijang sub-districts where the districts are located in Sidrap Regency, strategically located and generate economic value. So it has a high contribution to the acceptance in Sidrap District. The Department of Revenue is responsible for determining the selling value of tax objects needs to improve the assessment and management of data, especially between the selling value of the selling price of tax objects that occur in the community so that its determination is more relevant]]>
<![CDATA[PENGARUH BEBAN KERJA DAN TIPE KEPRIBADIAN AUDITOR TERHADAP PENDETEKSIAN KECURANGAN ]]>
<![CDATA[Ratna Sari]]>
<![CDATA[ Jurnal Bisnis dan Kewirausahaan Vol. 11 No. 1 (2022): Jurnal Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia ]]>
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DOI: 10.37476/jbk.v11i1.3809
<![CDATA[This study aims to examine the effect of auditors' workload and personality type on fraud detection at the West Sulawesi Provincial Inspectorate. The population in this study is auditors working in the West Sulawesi Provincial Inspectorate with a total of 85 auditors. Sampling using purposive sampling techniques and obtained a sample number of 60 respondents. The data in this study used primary data collected by distributing questionnaires to all respondents. The data that has been collected will be analyzed through several stages of testing, including descriptive statistical tests, research instrument tests consisting of (validity tests, reliability tests), classical assumption tests consisting of (normality tests, multicollinearity tests, heteroscedasticity tests) and testing all hypotheses proposed in this study and will be proven through coefficient of determination tests, partial tests and simultaneous tests. The results showed that the Workload variable had a positive and significant effect on Fraud Detection in the West Sulawesi Provincial Inspectorate. This result means that the greater the workload the auditor has, the greater the ability to detect fraud that the auditor has in the West Sulawesi Provincial Inspectorate. And the Personality Type variable has a positive and significant effect on Fraud Detection in the West Sulawesi Provincial Inspectorate. This result means that the higher the personality type of the auditor will affect the higher the ability to detect fraud in the West Sulawesi Provincial Inspectorate.]]>
<![CDATA[PENGARUH RETURN ON ASSET TERHADAP DIVIDEN PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Ratna Sari]]>
<![CDATA[ Jurnal Bisnis dan Kewirausahaan Vol. 11 No. 2 (2022): Jurnal Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia ]]>
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DOI: 10.37476/jbk.v11i2.3810
<![CDATA[The expected achievement of this study is to analyze the effect of Return On Assets on Dividend Payout Ratio (DPR). The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange, as many as 15 companies. The sampling technique used is Purposive Sampling, where this technique selects a certain target group to obtain information. Samples are assigned to specific types of groups that can provide information or because of those groups. The type of data used in this study is quantitative data, in the form of company financial statements which include balance sheets and income statements of Real Estate Companies listed on the IDX for 3 years, namely 2013-2015. The data source is secondary data of Financial Statements to calculate dividend payout ratio originating from representatives of the Indonesia Stock Exchange, namely the Capital Market Information Center (PIPM) in Makassar. The results of the study then the researcher drew a conclusion that partially, this study shows that the observed independent variable has a significant and positive influence on the dependent variable based on the initial hypothesis, with the following details that the Profitability Ratio proxied Return On Asset (X) has a positive and significant effect on the Dividend Payout Ratio.]]>
<![CDATA[Analisis Kinerja Keuangan pada Perusahaan Daerah Air Minum Kota Makassar ]]>
<![CDATA[Ratna Sari]]>
<![CDATA[ Jurnal Bisnis dan Kewirausahaan Vol. 11 No. 3 (2022): Jurnal Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia ]]>
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DOI: 10.37476/jbk.v11i3.3811
<![CDATA[The purpose of this study is to determine and describe the development of PDAM performance from a financial aspect based on the Decree of the Minister of Home Affairs No. 47 of 1999. Data analysis technique is a way used to process research data in order to prove a hypothesis. After the data collected in this study is collected, the data must be analyzed so that the problem in the study is solved and the research objectives are achieved. This study used non-statistical quantitative analysis. From the results of the assessment of the financial performance of PDAM Makassar City in 2014-2017, it was found that 1) Financial performance from 2014-2017 was good. Financial performance with the highest value (50) was in 2015 while the lowest value in 2014 was (37), and in 2016 financial performance was (45) and in 2017 financial performance was (41). 2) Overall, out of 10 (ten) indicators, there are 5 (five) indicators that have performed well, namely the ratio of long-term debt to equity, the ratio of total assets to total debt, the ratio of productive assets to water sales, the period of collection of receivables, and the effectiveness of collection, the ratio of operating expenses to operating income, the ratio of operating profit before depreciation expense to principal installments and interest due. 3) While the indicator that requires attention is the ratio of current assets to current debt.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN JASA ]]>
<![CDATA[Ratna Sari]]>
<![CDATA[ Jurnal Bisnis dan Kewirausahaan Vol. 11 No. 4 (2022): Jurnal Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia ]]>
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DOI: 10.37476/jbk.v11i4.3812
<![CDATA[This study aims to determine the effect of financial performance on the share price of service companies listed on the Indonesia Stock Exchange. The data collection technique is carried out by the documentation method. Go through the questionnaire distributed. The number of samples in this study was 12 companies. Data analysis was performed by multiple linear regression analysis. The results showed that: 1) Current Ratio (CR) performance has a positive and significant effect on the price of the company concerned. 2) The performance of the Debt to Equity Ratio (DER) has a positive and significant effect on the price of the company concerned. The data used in this study is quantitative data. Quantitative data is data in the form of numbers, the value can change or vary. Data collection techniques are carried out by documentation methods, namely from existing documents or stored records, be it in the form of transcript notes, books, newspapers, and so on. The data is accessed via the internet on the IDX website, namely www.idx.co.id. The data consists of Current Ratio (CR), Debts to Equity Ratio (DER) data. The results of the study found that the Current Ratio has a significant effect on the stock price of service companies in the transportation sector listed on the IDX in 2015-2018. Debt to Equity Ratio has a significant effect on the share price of service companies in the transportation sector listed on the IDX in 2015-2018. From the results of the anova test or F-test, obtained F-count = 12,691 and a signification value of 0.000, smaller than 0.05, meaning that the variable current ratio and debt equity ratio simultaneously have a positive and significant effect on stock prices (close).]]>
