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<![CDATA[THE EFFECT OF AUDITOR CHARACTERISTICS ON ALLEGED FRAUD OCCURRENCE AND ITS IMPACT ON FINANCIAL STATEMENT FRAUD RISK ASSESSMENT AND AUDIT PROGRAM MODIFICATIONS ]]>
<![CDATA[Shlof, Mohamed A.]]>
<![CDATA[ Jurnal Kewirausahaan dan Inovasi Vol. 2 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/jki.2023.02.1.06
<![CDATA[The goal of this study is to examine the relationships between the auditor's qualities and alleged fraudulent activity, as well as those between alleged fraudulent activity and fraud risk assessment and between fraud risk assessment and audit program modifications. The population in this study were auditors at Public Accounting Officer. Selection of samples in this population using purposive sampling method. The sample used in this study were auditors who worked at Public Accounting Officer. The analytical tool used in this study is Structural Equation Modelling which is run through the Partial Least Squares Structural Equation Modelling program. The results of the analysis in this study are the characteristics of the auditors that affect the alleged occurrence of fraud. This shows that the better the level of specialization of the auditor, the easier it will be for the auditor to detect earnings manipulation and misstatements in a company's financial statements. Fraud affects the initial fraud risk assessment. The existence of suspected fraud in the financial statements may affect the initial fraud risk assessment. If the allegations are true, the company is proven to have committed fraud. The initial fraud risk assessment has an effect on the modification of the audit program.]]>
<![CDATA[PENGARUH DUKUNGAN ORGANISASI TERHADAP KOMITMEN ORGANISASIONAL DAN KINERJA ANGGOTA ]]>
<![CDATA[MujiLestari, Dian]]>;
<![CDATA[Ratnawati, Kusuma]]>
<![CDATA[ Jurnal Kewirausahaan dan Inovasi Vol. 2 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/jki.2023.02.1.14
<![CDATA[The objective of this research is to identify the effect of organizational support on organizational commitment and member performance. This study is categorized as an associative research, which examines the effect of organizational support on the organizational commitment and performance of the members of student research institution of Universitas Brawijaya. The data was harvested from online questionnaires distributed to 47 respondents and was analyzed using Partial Least Squares in SmartPLS 3.0. The results indicate that organizational support positively and significantly influences organizational commitment, that organizational support positively and significantly influences member performance, and that organizational commitment does not significantly affect member performance. This research is able to prove that members of the said institution whose funding application for the 2021 PKM Dikti was approved and who received sufficient support from their organization are able to increase their organizational commitment to perform. The outcome finally leads to their higher performance in their organization.]]>
<![CDATA[PENGARUH MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN ]]>
<![CDATA[Hardi, Andhimas Bayu Rezky]]>;
<![CDATA[Kurniawati, Desi Tri]]>
<![CDATA[ Jurnal Kewirausahaan dan Inovasi Vol. 2 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/jki.2023.02.1.04
<![CDATA[This study aims to determine the simultaneous and partial influence related to work motivation and work discipline on the performance of employees of PT Bank Perkreditan Rakyat Tanjung Tani. This research uses quantitative methods with explanatory research. The study also used instrument tests, classical assumptions, and multiple linear regression. The population in this study was 50 people and used a saturated sampling technique for all employees at PT Bank Perkreditan Rakyat Tanjung Tani which amounted to 47 employees. The data analysis tool used is SPSS Statistics 25.0 in the form of multiple linear regression analysis, as well as hypothesis testing through t test, F test and coefficient of determination test. The results of this study show that the variables Work Motivation (X1) and Work Discipline (X2) have a simultaneous influence on Employee Performance (Y). As for partially, Work Motivation (X1) has a significant influence on employee performance (Y) of PT Bank Perkreditan Rakyat Tanjung Tani. The results of this study also showed that partially the Work Discipline variable (X2) did not have a significant influence on employee performance (Y) of PT Bank Perkreditan Rakyat Tanjung Tani.]]>
<![CDATA[PERENCANAAN BISNIS PADA USAHA ONLINE KAIRAN ACCESSORIES ]]>
<![CDATA[Fadhilah, Khairana]]>;
<![CDATA[Ikhram W., M. Abdi Dzil]]>
<![CDATA[ Jurnal Kewirausahaan dan Inovasi Vol. 2 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/jki.2023.02.1.12
<![CDATA[The Covid-19 pandemic has urged Indonesian businesspeople, especially those engaged in fashion, to develop their business online through e-commerce in order to keep up with recent development and to meet market needs. This research aims to identify the business feasibility of Kairan Accessories by analyzing the company’s internal and external factors, to analyze alternate strategies that can be taken, and to analyze the company’s finance. The data of this research was analyzed using investment and profit analysis, IFE matrix, EFE matrix, IE matrix, and SWOT matrix. The results of the investment analysis show that the company has the NPV of IDR 11.344.600, the PI of 2,32, and the IRR of 33.6%. The results of the profit analysis indicate that the company has the BEP of IDR Rp29.090.909 and the contribution margin of 65.71%. The IFE matrix produces the value of 292, while the EFE matrix produces 279. Based on the IE matrix, the company is in the first quadrant, i.e. the aggressive strategy. Therefore, Kairan Accessories is feasible using a strategy that relies on its internal strength to take any possible opportunities which eventually can lead to sales increase.]]>
<![CDATA[PERUMUSAN STRATEGI PEMASARAN ONLINE MENGGUNAKAN PENDEKATAN SWOT-AHP UNTUK MEMPEROLEH ALTERNATIF STRATEGI PRIORITAS ]]>
<![CDATA[Yuwafi, Khamdan]]>;
<![CDATA[Hussein, Ananda Sabil]]>
<![CDATA[ Jurnal Kewirausahaan dan Inovasi Vol. 2 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/jki.2023.02.1.02
<![CDATA[Alwaysgrow.plant is a decorative plant trading business that uses Instagram for its marketing. However, the performance of its Instagram account, i.e. @indonesiaroidplant_ has not been significant and has not provided the expected sales rate. The objective of this research is to design marketing strategies and determine a prioritized online marketing strategy for the said business. This descriptive quantitative or mixed-method research uses the combination of SWOT and AHP methods. The qualitative method, i.e. the SWOT, was used to analyze the internal and external environments of the business, while the quantitative method, i.e. the AHP, was used to determine the weight of each factor and the prioritized marketing strategy. The data was harvested from observations, interviews, and questionnaires involving six key informants considered knowledgeable and capable of handling the company’s marketing. The results indicate that the company is located at the third quadrant (-0985;0.589), which means that the most appropriate strategy is the turnaround, while WO (weakness-opportunity) serves as the alternative. At the alternative level, it was found that building engagement and online customer relationship are the prioritized alternate strategies (0.322).]]>
<![CDATA[ANALISIS PROSES PENGAMBILAN KEPUTUSAN PEMBERIAN KREDIT PEMILIKAN RUMAH MENGGUNAKAN MODEL HERBERT A. SIMON DALAM MENERAPKAN METODE ANALYTICAL HIERARCHY PROCESS ]]>
<![CDATA[Desfa, Riega Gita Prista]]>;
<![CDATA[Pradana, Bayu Ilham]]>
<![CDATA[ Jurnal Kewirausahaan dan Inovasi Vol. 2 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/jki.2023.02.1.11
<![CDATA[House ownership credit is a government program provided by banks for the people. In the process, there are requirements that must be fulfilled by prospective clients before they get the loan. The requirements are used by the banks as the early assessment so that they can avoid non-performing loan. In making their decisions, whether to approve a loan or not, banks apply the Five Cs as the cautiousness principle in assessing their prospective clients. The objective of this research is to identify decision-making processes that is analyzed using he Herbert A. Simon model and Analytical Hierarchy Process. The Simon model consists of phases; they are intelligence, design, choice, and implementation. Meanwhile, the decision-making process applied by PT Bank Tabungan Negara branch of Madiun did not include the choice phase, which increase the probability of non-performing loan. The Analytical Hierarchy Process is applied to help in credit decision-making using the highest weight, and the applicable criteria is the Five Cs. This method provides assessment on paired comparisons with questionnaires given to the decision makers. This study finds that criterion with the highest weight is character (0.495739012), followed by capital (0.248389672), capacity (0.14426402), collateral (0.066977249), and condition (0.044630047). Therefore, the bank should consider character more in their decision.]]>
<![CDATA[ANALISIS DIMENSI EMPLOYER BRANDING DAN REPUTASI PERUSAHAAN UNTUK MENINGKATKAN MINAT PELAMAR (STUDI PADA BANK SINARMAS UNIT USAHA SYARIAH MALANG) ]]>
<![CDATA[Anggia, Adhitya]]>;
<![CDATA[Yuniarinto, Agung]]>
<![CDATA[ Jurnal Kewirausahaan dan Inovasi Vol. 2 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/jki.2023.02.1.25
<![CDATA[The objective of this study is to identify the application of employer branding and company reputation to increase the number of applicant in the Sharia-Compliant Business Unit of Bank Sinarmas in Malang. This descriptive qualitative research uses primary and secondary data acquired from interviews and documentation. The research subjects are employees as key informants and prospective applicants as main informants. The data was analyzed through data reduction, data presentation, and conclusion drawing, while the validity was assessed using source, method, and theoretical triangulation. This study finds that the Sharia-Compliant Business Unit of Bank Sinarmas in Malang does not formally apply employer branding, but it has been implemented according to values of interest, economy, social, development, and usefulness. Furthermore, the business unit has a good reputation, but it is not as good as that of other Islamic banks. This is one of the factors that make prospective applicants have some interest to apply to the Sharia-Compliant Business Unit of Bank Sinarmas, but they do not make the bank as their main priority.]]>
<![CDATA[PENGARUH KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA MEMBER HERBALIFE ]]>
<![CDATA[Hakim, Moch. Lukman]]>;
<![CDATA[Adi, Agung Nugroho]]>
<![CDATA[ Jurnal Kewirausahaan dan Inovasi Vol. 2 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/jki.2023.02.1.10
<![CDATA[In all companies, human resource is the driver of other resources, while leadership and motivation have certain levels of influence on performance that represents the resource’s value. This research was conducted from March to July 2022 with the object of supervisor-level Herbalife members in Malang city during the 2021-2022 period. Using simple random sampling, 143 of them were selected as the respondents. Here multiple linear regression was used for data analysis, performed in SPSS Statistics 25.0. This study finds that leadership and motivation partially and simultaneously have positive and significant effects on the performance of sales force. Therefore, it can be concluded that increases in leadership and motivation lead to better performance among supervisor-level Herbalife members in Malang city. Hence, the uplines of supervisor members are expected to consider leadership and motivational aspects in order to improve members’ performance, especially those at supervisor level.]]>
<![CDATA[IMPLEMENTASI STRATEGI PEMASARAN ]]>
<![CDATA[Geransha, Rendy Viedo]]>;
<![CDATA[Susilowati, Christin]]>
<![CDATA[ Jurnal Kewirausahaan dan Inovasi Vol. 2 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/jki.2023.02.1.24
<![CDATA[Traditional markets nowadays are being marginalized as people tend to choose modern retail stores for their shopping. In the sub-district of Blimbing in Malang city, people are becoming more consumptive. The goal of this research is to identify the implementation of STP marketing strategy, which is applied on marketing mix, to increase competitiveness. The data of this descriptive qualitative research was acquired from interviews. This study finds that the results of STP marketing strategy applied by the Blimbing branch of Alfamart on the 7Ps of marketing mix are as follows. In terms of price, the store has offered low product price, while in terms of promotion, the store has been successful in attracting customers to come. Then, in terms of product, the variants are sufficient in fulfilling the need of the customers, and in terms of place, the location of the store is already strategic and easy to find. The trading process applied by the store has been efficient, and in terms of people, the shop attendants has provided excellent services to their customers. finally, in terms of physical evidence, the store is convenient and resembles Alfamart. Those features have been effective and relevant with the components of marketing mix.]]>
<![CDATA[PENGARUH LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) ]]>
<![CDATA[Virnanda, Fariz Abditama]]>;
<![CDATA[Armanu, Armanu]]>
<![CDATA[ Jurnal Kewirausahaan dan Inovasi Vol. 2 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/jki.2023.02.1.09
<![CDATA[In order to help companies reaching success, the employees need to work more, in this case by increasing Organizational Citizenship Behavior (OCB); the factors of which are workplace environment and work motivation. The objective of this research is to identify the effects of workplace environment and work motivation on the organizational citizenship behavior of the employees of the Directorate of Finance and Risk Management of PT Perusahaan Gas Negara Tbk. branch office of Jakarta. The samples of this explanatory research are 108 employees, selected using probability sampling method and simple random sampling technique. The data was harvested from questionnaires, that had been assessed using validity and reliability tests, followed by the classical assumption test. The results of the multiple linear regression performed in SPSS version 20 indicate that workplace environment and work motivation partially have positive effects on organizational citizenship behavior. This fact indicates that any increase in workplace environment and work motivation will also be followed by an increase in the organizational citizenship behavior of employees of the Directorate of Finance and Risk Management of PT Perusahaan Gas Negara Tbk. branch office of Jakarta.]]>
